When established in 1951, the Audit Office was granted “the quality of the court to certify the validity of the auditors’ accounts and their conformity with the regulations and laws and the quality of the council for consultation and examination of reports” and with the issuance of the legislative decree number 118 dated 12/06/1959 the nature of the office was determined as “Administrative Judicial Committee”.

As to the current law of the Office, it determines the nature of the Office and its tasks in its first article as the following:

“Audit Office is an administrative court that handles the financial judiciary which task is to take good care of the public funds and the funds deposited in the treasury and that through:

• Controlling the use of these funds and the extent of its conformity to this use on the applicable laws and regulations.
• Deciding on the validity and the legitimacy of its formalities and accounts
• Suing the officials for the violation of the relevant laws and regulations.

Administratively, the Audit Office is related to the Prime Minister and is based in Beirut”.