The financial operations of the National Human Rights Commission, including the Committee for the Prevention of Torture, shall be governed by the provisions set out in these Regulations.

(a) The budget of the National Human Rights Commission, including the Committee for the Prevention of Torture, shall be prepared for a financial year beginning on 1 January and ending on 31 December.

(b) Revenues and expenditures shall be recorded in the accounts of the financial year in which they were actually received or paid.

(c) Clerical errors and errors in budget classification may be corrected by a decision of the Chairperson of the Commission, upon the proposal of the Head of the Financial Affairs Section.

(d) The Chairperson shall exercise the powers vested in him under these Regulations in his capacity as Chairperson of the Commission.

The Commission’s financial accounts shall be maintained using the double-entry bookkeeping method.

(a) The Financial Affairs Section of the Commission’s Executive Directorate and the Financial Affairs Section of the Committee’s Executive Directorate shall prepare the Commission’s draft budget, including the item allocated to the Committee, the final accounts for the previous year, and the explanatory budget statement, no later than 1 February of each year. The draft shall be accompanied by the documents, statistics and explanations necessary to justify each requested appropriation, in accordance with the procedures prescribed by the Minister of Finance and on the basis of proposals from the commissions, directorates and standing committees. It shall be referred to the Chairperson of the Commission and the Chairperson of the Committee for their observations within one week of receipt.

(b) After considering the observations and completing preparation of the budget, the Commission’s Executive Directorate shall transmit the Commission’s draft budget and the final accounts for the previous year to the Chairperson of the Commission, who shall submit them to the Board of the Commission for a vote no later than 10 March of each year.

The Board of the Commission shall adopt a unified draft budget for the Commission and the Committee within no more than one month from the date on which it is submitted to it, and shall refer it to the Ministry of Finance for approval before the end of May.

(a) If the Ministry of Finance does not approve the draft budget within one month of receiving it, the draft shall be deemed approved by operation of law upon expiry of that period. The Ministry of Finance’s review shall be confined exclusively to the figures in the draft budget.

(b) If the Ministry of Finance objects to the figures in the draft budget, it shall submit its objection to the Board of the Commission within one month of receiving the draft. The Board shall consider the objection within no more than ten days of receipt and then return the draft to the objecting authority. If that authority maintains its position in whole or in part, the Board may refer the matter to the Council of Ministers within no more than ten days of receipt. In that event, the Board shall provide the Ministry of Finance with copies of all correspondence arising from the objection, including the letter addressed to the Council of Ministers.

(c) The Council of Ministers shall resolve the disagreement between the Ministry of Finance and the Board of the Commission before the beginning of the new financial year. If that period expires without a decision, the budget shall be deemed approved, including the disputed amounts, pending resolution of the disagreement.

The budget shall be divided into two sections:

(a) The revenue section, comprising revenues allocated to cover appropriations.

(b) The expenditure section, comprising appropriations opened to meet the annual expenditures of the Commission and the Committee.

Appropriations shall be of two types:

(a) Basic appropriations, which are opened upon approval of the draft budget.

(b) Additional appropriations, which are added to the basic appropriations after approval of the budget.

The Board of the Commission shall, upon the proposal of the Chairperson, establish a chart of budget accounts, subject to approval by the Ministry of Finance.

Additional appropriations shall be opened in the budget by decision of the Board of the Commission and shall be covered, in the following order of priority, by transfers from:

(a) Appropriations containing dispensable savings.

(b) The budget reserve.

(c) Reserves accumulated by the Commission.

The Commission’s revenues shall be divided into two parts:

The first part shall comprise ordinary revenues consisting of:

(a) The Commission’s own-source revenues, including but not limited to:

Proceeds from certain scientific and cultural activities, specialized consultations, bulletins, books, journals and other publications issued or to be issued by it.

Income from the use and investment of the Commission’s property and assets.

(b) Appropriations allocated to it in the general budget.

(c) Other ordinary revenues.

The second part shall comprise exceptional revenues consisting of:

(a) Gifts, donations and bequests.

(b) Emergency assistance.

(c) Withdrawals from reserve funds.

(d) Proceeds from the sale of the Commission’s movable and immovable property.

(e) Any other resources provided for by special provisions.

The expenditure section shall consist of two parts:

(a) The first part shall comprise ordinary administrative and assistance expenditures.

(b) The second part shall comprise exceptional and equipment expenditures.

Administrative and assistance expenditures are those required for the administration and activities of the Commission and the Committee and shall include:

(a) Remuneration of the Chairperson, Vice-Chairperson and members, and related benefits.

(b) Salaries, wages and related benefits, and end-of-service indemnities.

(c) Expenditures for temporary projects.

(d) General administrative expenditures.

(e) Costs of maintaining, repairing and depreciating equipment and facilities.

(f) Loan charges and other financial charges.

(g) Assistance and grants provided for in the Commission’s regulations.

(h) Costs of the internal auditor and the accredited audit and accounting firm appointed to audit the Commission’s accounts.

(i) Other ordinary expenditures.

Exceptional and equipment expenditures shall include:

(a) Expenditures required to expand the activities of the Commission and the Committee and that increase the value of their property, including expenditures for new works, equipment, construction, and the purchase of fixed and movable assets.

(b) Repayment of loans.

(a) The Commission may transfer appropriations from one item to another by decision of its Board.

(b) The Commission may transfer appropriations from one paragraph to another by decision of its Board.

The Commission’s movable property shall be sold, leased and invested in accordance with the provisions of the Public Procurement Law.

Transactions for the sale of movable property shall be decided by:

(a) The Chairperson, if the value of the transaction does not exceed fifty million Lebanese pounds.

(b) The Board of the Commission, if the value of the transaction exceeds fifty million Lebanese pounds.

Unconditional gifts, donations and other contributions to the Commission shall be accepted by decision of the Board. If they are earmarked for a specific purpose, appropriations equal to their value shall be opened in the expenditure section. A memorandum of understanding may be signed to agree on the mechanism for disbursing the gift and the framework for cooperation between the donor and the beneficiary, provided that it does not contravene the Public Accounting Law.

The execution of expenditure shall comprise five stages:

(a) Commitment of expenditure.

(b) Control of the expenditure commitment.

(c) Verification of expenditure.

(d) Authorization of expenditure.

(e) Payment of expenditure.

Commitment of expenditure means undertaking an act that gives rise to a debt owed by the Commission.

(a) The ceiling for ordinary expenditures (Part One) that the Chairperson may authorize without the approval of the Board of the Commission shall be fifty million Lebanese pounds. If the Chairperson rejects them or declines to decide on them, they shall be submitted to the Board for approval.

(b) The ceiling for equipment and construction expenditures (Part Two of the budget) that the Chairperson may authorize without the approval of the Board shall be fifteen million Lebanese pounds. If the Chairperson rejects them or declines to decide on them, they shall be submitted to the Board for approval.

The Chairperson shall commit the Commission’s expenditures in accordance with the procedures prescribed by the Public Accounting Law and the laws in force.

Control of expenditure commitments shall be exercised by an employee of the National Human Rights Commission who is at least in the third category and who, in performing the control function, shall not be subject to the hierarchical authority of the Executive Director of the Commission or the Committee.

The controller of expenditure commitments shall observe the procedures prescribed by the Public Accounting Law and the laws in force.

Verification of expenditure consists of establishing that a debt is owed by the Commission, determining its amount and due date, and confirming that it has not lapsed by prescription or for any other reason.

Verification shall be carried out by the Head of the Financial Affairs Section or a person delegated for that purpose with the approval of the Board of the Commission. It may be undertaken ex officio or at the creditor’s request. The creditor may request from the verifying officer a certificate indicating the date on which the request was submitted and listing the documents provided. Verification shall be based on documents capable of proving the debt; the required documents for each type of expenditure shall be specified by a reasoned decision of the Board. Verification shall be performed on the document setting out the details of the debt. The verifying officer shall complete the process within no more than five days from receipt of the supporting documents.

The Chairperson of the Commission shall be the authorizing officer under the approved budget for all amounts not exceeding fifty million Lebanese pounds. Amounts exceeding that value shall require the approval of the Board of the Commission.

The Chairperson may delegate his powers in this regard to the Vice-Chairperson.

(a) The Commission’s cash funds shall be deposited with Banque du Liban and withdrawals shall be made by cheque or withdrawal order signed by the Chairperson and the Treasurer.

(b) A payment order not exceeding five million Lebanese pounds shall be paid in cash or by a cheque drawn up and signed by the Chairperson and the Treasurer.

(c) The authority to handle, safeguard and possess cash shall be restricted to the Commission’s Treasurer, pursuant to authorization by the Board and subject to the provisions governing advance holders.

(d) The maximum cash balance that the Treasurer may retain shall be one hundred million Lebanese pounds.

(e) The authority to pay expenditures in cash shall be restricted to the Treasurer.

The Head of the Financial Affairs Section shall serve as the accountant of the Commission and the Committee. Original receipts, invoices and other accounting documents shall be deposited with the Financial Affairs Section of the Commission’s Executive Directorate, accompanied by the duly required approvals.

The Commission shall use the Lebanese pound in maintaining its accounts. It may open foreign-currency accounts with Banque du Liban where gifts or grants include special conditions to that effect.

The provisions of the Public Accounting Law shall apply to accounting schedules.

All commissions, both executive directorates and the standing committees shall submit their monthly and annual financial and accounting reports to the Financial Affairs Section in accordance with instructions issued by the Chairperson.

The Head of the Financial Affairs Section shall submit a monthly statement of accounts and an annual financial report to the Board of the Commission.

The Financial Affairs Section shall organize and conduct periodic accounting training courses for the executive staff of the Commission and the Committee.

All documents relating to the withdrawal of funds shall be kept by the Financial Affairs Section.

The Head of the Financial Affairs Section, assisted by experienced accountants, shall maintain administrative accounts of appropriations and revenues.

The accountant shall maintain records of budget-execution transactions according to their classification and in a manner that shows the status of appropriations, consistently with the principles established by the laws in force.

(a) The administrative accounts of the Commission’s budget, which necessarily include the Committee’s budget, shall be closed at the end of each year.

(b) During the first three months of the following year, the Head of the Financial Affairs Section shall prepare a report incorporating the final accounts for the preceding year’s budget and submit it to the Chairperson, who shall in turn refer it to the Board within ten days of receipt for adoption.

Through the Commission’s Executive Directorate, the Head of the Financial Affairs Section shall transmit to the Court of Audit an administrative account in accordance with the procedures established by the regulations governing the submission of accounts and consistently with the principles laid down in the laws in force.

(a) The accounts shall be closed at the end of each financial year, and during the first three months of the following year the Head of the Financial Affairs Section shall prepare:

The budget final account.

The general trial balance as at 31 December of the year.

The balance sheet.

(b) The Head of the Financial Affairs Section shall certify the aforementioned accounting statements and append them to his management account.

(c) Expenditures for supplies, works and services shall, as the Board deems appropriate, be executed either through contracts concluded by the Commission with third parties, directly by the Commission on a force-account basis, or jointly with third parties, consistently with the principles established by the laws in force.

Contracts for supplies, works and services shall be concluded in accordance with the principles established by the Public Procurement Law, the Public Accounting Law and the laws in force.

A specific item for the Committee for the Prevention of Torture shall be included in the Commission’s budget to cover expenditures relating to its activities, and shall amount to no less than one quarter of the Commission’s overall budget.

This item shall be subject to the budget-classification rule for all expenditures, including allowances, salaries, wages, grants and compensation.

The provisions of Article 14 of these Regulations shall be observed when allocating and subdividing expenditures within the item assigned to the Committee for the Prevention of Torture.

For advances granted to the Committee to cover expenditures under its dedicated budget item, the Chairperson of the Committee shall take the place of the Chairperson of the Commission, and the Committee shall likewise take the place of the Board of the Commission, under the same conditions laid down in these Regulations with respect to the commitment, control, verification, authorization and payment of expenditure. The procedures prescribed herein shall be observed, the final account shall be incorporated into the Commission’s complete budget accounts, and the Chairperson of the Commission shall retain full authority to monitor and review the Committee’s expenditure commitments, personally or through the Treasurer.

The Commission’s Treasurer shall exercise the same powers with respect to the finances of the Committee for the Prevention of Torture.

The members of the Committee shall be considered part of the Board of the Commission when the budget is prepared, adopted and approved in accordance with Part Two of these Regulations.

References to the movable and immovable property and revenues of the Commission as a legal person shall encompass both the Commission and the Committee. Where the Commission invests or sells such property, the authority conferred on the Board of the Commission shall mean the Board comprising the members of both the Commission and the Committee.

The administrative accounting provided for in Part Four shall include the Committee within the complete unified budget.

The oversight and audit provisions set out in Part Five of these Regulations shall apply to the Committee’s activities.

The management of the Commission’s funds, the preparation and execution of its budget, its accounting operations, final accounts and closing financial statements shall be subject to ex post oversight by the Court of Audit.

Pursuant to Article 28 of Law No. 62/2016:

(a) The Commission’s accounts shall be subject to an internal audit system and to independent audit by audit and accounting firms, in accordance with Article 73 of Law No. 326 of 28 June 2001 (the 2001 Budget Law).

(b) The Commission’s financial operations shall be subject to ex post oversight by the Court of Audit and shall also be subject to an internal and independent audit system conducted by an accredited audit and accounting firm.

(c) The internal auditor shall be appointed by decision of the Board on a contractual basis for a renewable one-year term, following a request for proposals conducted by the Commission. Participation shall be restricted to accounting experts who meet the criteria and specifications established by the Ministry of Finance.

(d) The accredited audit and accounting firm shall be appointed by decision of the Board sitting collectively, under a renewable one-year contract, following a request for quotations in which participation shall be restricted to audit and accounting firms meeting the criteria and specifications established by the Ministry of Finance.

(e) The criteria and specifications required of the internal auditor and the audit and accounting firm shall be established by decision of the Board sitting collectively. In determining those criteria and specifications, the following shall be taken into account:

1. For the internal auditor:

Academic qualifications.

Professional experience.

2. For the audit and accounting firm:

The number of employed auditors and accounting experts; their academic qualifications; the nature and duration of their experience and the names of the firms in which it was acquired; and the number of companies and institutions whose accounts the firm has previously audited, together with the turnover of each.

(f) The internal auditor’s report shall be submitted to the Minister of Finance and the Chairperson of the Commission. The reports of the audit and accounting firm shall likewise be submitted to both, with copies sent to the Court of Audit and the Office of the Speaker of Parliament.

(g) The internal auditor’s reports shall include observations concerning internal oversight procedures, the internal control system and any violations identified, together with proposed corrective measures.

(h) The Commission shall bear the costs payable to the internal auditor and the accredited audit and accounting firm for auditing its accounts.

(i) Neither the internal auditor nor the audit and accounting firm may be appointed for more than six consecutive years.

The provisions of these Regulations may be amended by a decision issued by the Board of the Commission and enacted by a decree adopted by the Council of Ministers upon the proposal of the Minister of Justice.

These Regulations shall enter into force immediately upon publication in the Official Gazette.