Financial Risk:
Very High
Score:
26/100
Asset Disposals
Q24
0/100
How effective are controls over the disposal of assets, and is information on these disposals, and the proceeds of their sale, transparent?
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No formalized regulatory process responsible for overseeing asset disposal, issuing internal audits, and responsible for aggregating disposal database reports was found (1). For example,…
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The asset disposal process is not formalised and there is little information publically available. (1), (2).
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Lebanon lacks a formalized asset disposal process thus knowledge about their financial results is not achievable (1),(2).
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Q25
0/100
Is independent and transparent scrutiny of asset disposals conducted by defence establishments, and are the reports of such scrutiny publicly available?
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No evidence of an exclusive audit body to oversee the asset disposal was found (1). According to a source, asset disposal takes place with…
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This sub-indicator has been marked Not Applicable, as no exclusive governmental audit body to oversee the asset disposal of the LAF was found (1).…
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This sub-indicator has been marked Not Applicable, as no evidence of an exclusive governmental audit body that publishes reports for the public was found…
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Secret Budgets
Q26
100/100
What percentage of defence and security expenditure in the budget year is dedicated to spending on secret items relating to national security and the intelligence services?
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Less than one per cent of the defence budget is allocated to spendings on secret items. According to the 2018 State Budget Law published…
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Q27
25/100
Is the legislature (or the appropriate legislative committee or members of the legislature) given full information for the budget year on the spending of all secret items relating to national security and military intelligence?
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The state budget law proposal includes the defence budget, which indicates the amount of expected spending on secret items (1). Under the parliamentary rules…
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Q28
0/100
Are audit reports of the annual accounts of the security sector (the military and intelligence services) subject to parliamentary debate?
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According to a former parliamentarian, the National Defence, Interior, and Municipalities Committee was not provided audit reports from the LAF on secret items (1).
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This sub-indicator has been marked Not Applicable, as legislators of the parliamentary committee dealing with defence are not provided with audit reports on secret…
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Q29
0/100
In law, are off-budget military expenditures permitted, and if so, are they exceptional occurrences that are well-controlled? In practice, are there any off-budget military expenditures? If so, does evidence suggest this involves illicit economic activity?
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Off budget expenditures are approved through a special procedure (1). For instance, the parliament can endorse external cash borrowing or external loans outside the…
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This indicator has not been assigned a score due to insufficient information or evidence. According to Article 52 of PAL, funds offered to the…
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This indicator has not been assigned a score due to insufficient information or evidence. The defence budget renders the LAF unable to purchase weapons…
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Q30
25/100
Are mechanisms for accessing information from the defence sector effective?
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The Lebanese Government passed “The Right to access information law” in February 2017 to improve transparency in the country (1). Though the law is…
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This sub-indicator is not assigned a score in the GDI. According to a source, the LAF has an internal classification of information that can…
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The Right to Access Information Law does not restrict requesting information from the Ministry of National Defence or LAF command. However, it restricts information…
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Q31
50/100
Do national defence and security institutions have beneficial ownership of commercial businesses? If so, how transparent are details of the operations and finances of such businesses?
View QuestionMilitary-owned Businesses
Q32
25/100
Are military-owned businesses subject to transparent independent scrutiny at a recognised international standard?
View QuestionIllegal Private Enterprise
Q33
50/100
Is there evidence of unauthorised private enterprise by military or other defence ministry employees? If so, what is the government’s reaction to such enterprise?
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The government does not outlaw private enterprise under the umbrella of the defense sector and applicable reprecussions (1).
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There are no occurrences of unauthorized private enterprises linked to Lebanon’s defence sector. A source also dismissed the existence of unauthorized private enterprises (1).
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Actual Military Spending
Q77
13/100
Is comprehensive data on actual spending on defence published during the budget year?
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There are no reports published on actual defence spending, specifically (1). The Ministry of Finance (MoF) publishes irregularly a “Public Finance Annual Review” that…
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The “Public Annual Finance Review,” when published, does not disclose the majority of the defence budget’s actual expenditure (1). Under the “Breakdown of Salaries,…
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The published reviews are not presented to the public promptly. For example, the annual review for 2016 and 2018 are not published on the…
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The annual reviews do not mention the expected expenditures present in the budget. The reviews present the actual expenditure for a set year and…
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