{"id":8496,"date":"2024-02-10T17:37:22","date_gmt":"2024-02-10T15:37:22","guid":{"rendered":"https:\/\/nhrclb.org\/financial-bylaw"},"modified":"2026-09-17T21:41:24","modified_gmt":"2026-09-17T18:41:24","slug":"financial-bylaw","status":"publish","type":"page","link":"https:\/\/nhrclb.org\/en\/financial-bylaw","title":{"rendered":"Financial Regulations"},"content":{"rendered":"<div id=\"tdi_1\" class=\"tdc-zone\"><div class=\"tdc_zone tdi_2  wpb_row td-pb-row\"  >\n<style scoped>\n\/* custom css - generated by TagDiv Composer *\/\n\n\/* custom css - generated by TagDiv Composer *\/\n.tdi_2{\r\n                    min-height: 0;\r\n                }\n<\/style><div id=\"tdi_3\" class=\"tdc-row\"><div class=\"vc_row tdi_4  wpb_row td-pb-row\" >\n<style scoped>\n\/* custom css - generated by TagDiv Composer *\/\n\n\/* custom css - generated by TagDiv Composer *\/\n.tdi_4,\r\n                .tdi_4 .tdc-columns{\r\n                    min-height: 0;\r\n                }.tdi_4,\r\n\t\t\t\t.tdi_4 .tdc-columns{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_4 .tdc-columns{\r\n\t\t\t\t    width: 100%;\r\n\t\t\t\t}.tdi_4:before,\r\n\t\t\t\t.tdi_4:after{\r\n\t\t\t\t    display: table;\r\n\t\t\t\t}\n<\/style><div class=\"vc_column tdi_6  wpb_column vc_column_container tdc-column td-pb-span12\">\n<style scoped>\n\/* custom css - generated by TagDiv Composer *\/\n\n\/* custom css - generated by TagDiv Composer *\/\n.tdi_6{\r\n                    vertical-align: baseline;\r\n                }.tdi_6 > .wpb_wrapper,\r\n\t\t\t\t.tdi_6 > .wpb_wrapper > .tdc-elements{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_6 > .wpb_wrapper > .tdc-elements{\r\n\t\t\t\t    width: 100%;\r\n\t\t\t\t}.tdi_6 > .wpb_wrapper > .vc_row_inner{\r\n\t\t\t\t    width: auto;\r\n\t\t\t\t}.tdi_6 > .wpb_wrapper{\r\n\t\t\t\t    width: auto;\r\n\t\t\t\t    height: auto;\r\n\t\t\t\t}\n<\/style><div class=\"wpb_wrapper\" ><div class=\"td_block_wrap tdb_header_menu tdi_7 tds_menu_active1 tds_menu_sub_active1 td-pb-border-top td_block_template_1 tdb-header-align\"  data-td-block-uid=\"tdi_7\"  style=\" z-index: 999;\">\n<style>\n\/* custom css - generated by TagDiv Composer *\/\n.tdb-header-align{\r\n                  vertical-align: middle;\r\n                }.tdb_header_menu{\r\n                  margin-bottom: 0;\r\n                  z-index: 999;\r\n                  clear: none;\r\n                }.tdb_header_menu .tdb-main-sub-icon-fake,\r\n                .tdb_header_menu .tdb-sub-icon-fake{\r\n                    display: none;\r\n                }.rtl .tdb_header_menu .tdb-menu{\r\n                  display: flex;\r\n                }.tdb_header_menu .tdb-menu{\r\n                  display: inline-block;\r\n                  vertical-align: middle;\r\n                  margin: 0;\r\n                }.tdb_header_menu .tdb-menu .tdb-mega-menu-inactive,\r\n                .tdb_header_menu .tdb-menu .tdb-menu-item-inactive{\r\n                  pointer-events: none;\r\n                }.tdb_header_menu .tdb-menu .tdb-mega-menu-inactive > ul,\r\n                .tdb_header_menu .tdb-menu .tdb-menu-item-inactive > ul{\r\n                  visibility: hidden;\r\n                  opacity: 0;\r\n                }.tdb_header_menu .tdb-menu .sub-menu{\r\n                  font-size: 14px;\r\n                \r\n                  position: absolute;\r\n                  top: -999em;\r\n                  background-color: #fff;\r\n                  z-index: 99;\r\n                }.tdb_header_menu .tdb-menu .sub-menu > li{\r\n                  list-style-type: none;\r\n                  margin: 0;\r\n                  font-family: var(--td_default_google_font_1, 'Open Sans', 'Open Sans Regular', sans-serif);\r\n                }.tdb_header_menu .tdb-menu > li{\r\n                  float: left;\r\n                  list-style-type: none;\r\n                  margin: 0;\r\n                }.tdb_header_menu .tdb-menu > li > a{\r\n                  position: relative;\r\n                  display: inline-block;\r\n                  padding: 0 14px;\r\n                  font-weight: 700;\r\n                  font-size: 14px;\r\n                  line-height: 48px;\r\n                  vertical-align: middle;\r\n                  text-transform: uppercase;\r\n                  -webkit-backface-visibility: hidden;\r\n                  color: #000;\r\n                  font-family: var(--td_default_google_font_1, 'Open Sans', 'Open Sans Regular', sans-serif);\r\n                }.tdb_header_menu .tdb-menu > li > a:after{\r\n                  content: '';\r\n                  position: absolute;\r\n                  bottom: 0;\r\n                  left: 0;\r\n                  right: 0;\r\n                  margin: 0 auto;\r\n                  width: 0;\r\n                  height: 3px;\r\n                  background-color: var(--td_theme_color, #4db2ec);\r\n                  -webkit-transform: translate3d(0, 0, 0);\r\n                  transform: translate3d(0, 0, 0);\r\n                  -webkit-transition: width 0.2s ease;\r\n                  transition: width 0.2s ease;\r\n                }.tdb_header_menu .tdb-menu > li > a > .tdb-menu-item-text{\r\n                  display: inline-block;\r\n                }.tdb_header_menu .tdb-menu > li > a .tdb-menu-item-text,\r\n                .tdb_header_menu .tdb-menu > li > a span{\r\n                  vertical-align: middle;\r\n                  float: left;\r\n                }.tdb_header_menu .tdb-menu > li > a .tdb-sub-menu-icon{\r\n                  margin: 0 0 0 7px;\r\n                }.tdb_header_menu .tdb-menu > li > a .tdb-sub-menu-icon-svg{\r\n                  float: none;\r\n                  line-height: 0;\r\n                }.tdb_header_menu .tdb-menu > li > a .tdb-sub-menu-icon-svg svg{\r\n                  width: 14px;\r\n                  height: auto;\r\n                }.tdb_header_menu .tdb-menu > li > a .tdb-sub-menu-icon-svg svg,\r\n                .tdb_header_menu .tdb-menu > li > a .tdb-sub-menu-icon-svg svg *{\r\n                  fill: #000;\r\n                }.tdb_header_menu .tdb-menu > li.current-menu-item > a:after,\r\n                .tdb_header_menu .tdb-menu > li.current-menu-ancestor > a:after,\r\n                .tdb_header_menu .tdb-menu > li.current-category-ancestor > a:after,\r\n                .tdb_header_menu .tdb-menu > li.current-page-ancestor > a:after,\r\n                .tdb_header_menu .tdb-menu > li:hover > a:after,\r\n                .tdb_header_menu .tdb-menu > li.tdb-hover > a:after{\r\n                  width: 100%;\r\n                }.tdb_header_menu .tdb-menu > li:hover > ul,\r\n                .tdb_header_menu .tdb-menu > li.tdb-hover > ul{\r\n                  top: auto;\r\n                  display: block !important;\r\n                }.tdb_header_menu .tdb-menu > li.td-normal-menu > ul.sub-menu{\r\n                  top: auto;\r\n                  left: 0;\r\n                  z-index: 99;\r\n                }.tdb_header_menu .tdb-menu > li .tdb-menu-sep{\r\n                  position: relative;\r\n                  vertical-align: middle;\r\n                  font-size: 14px;\r\n                }.tdb_header_menu .tdb-menu > li .tdb-menu-sep-svg{\r\n                  line-height: 0;\r\n                }.tdb_header_menu .tdb-menu > li .tdb-menu-sep-svg svg{\r\n                  width: 14px;\r\n                  height: auto;\r\n                }.tdb_header_menu .tdb-menu > li:last-child .tdb-menu-sep{\r\n                  display: none;\r\n                }.tdb_header_menu .tdb-menu-item-text{\r\n                  word-wrap: break-word;\r\n                }.tdb_header_menu .tdb-menu-item-text,\r\n                .tdb_header_menu .tdb-sub-menu-icon,\r\n                .tdb_header_menu .tdb-menu-more-subicon{\r\n                  vertical-align: middle;\r\n                }.tdb_header_menu .tdb-sub-menu-icon,\r\n                .tdb_header_menu .tdb-menu-more-subicon{\r\n                  position: relative;\r\n                  top: 0;\r\n                  padding-left: 0;\r\n                }.tdb_header_menu .tdb-normal-menu{\r\n                  position: relative;\r\n                }.tdb_header_menu .tdb-normal-menu ul{\r\n                  left: 0;\r\n                  padding: 15px 0;\r\n                  text-align: left;\r\n                }.tdb_header_menu .tdb-normal-menu ul ul{\r\n                  margin-top: -15px;\r\n                }.tdb_header_menu .tdb-normal-menu ul .tdb-menu-item{\r\n                  position: relative;\r\n                  list-style-type: none;\r\n                }.tdb_header_menu .tdb-normal-menu ul .tdb-menu-item > a{\r\n                  position: relative;\r\n                  display: block;\r\n                  padding: 7px 30px;\r\n                  font-size: 12px;\r\n                  line-height: 20px;\r\n                  color: #111;\r\n                }.tdb_header_menu .tdb-normal-menu ul .tdb-menu-item > a .tdb-sub-menu-icon,\r\n                .tdb_header_menu .td-pulldown-filter-list .tdb-menu-item > a .tdb-sub-menu-icon{\r\n                  position: absolute;\r\n                  top: 50%;\r\n                  -webkit-transform: translateY(-50%);\r\n                  transform: translateY(-50%);\r\n                  right: 0;\r\n                  padding-right: inherit;\r\n                  font-size: 7px;\r\n                  line-height: 20px;\r\n                }.tdb_header_menu .tdb-normal-menu ul .tdb-menu-item > a .tdb-sub-menu-icon-svg,\r\n                .tdb_header_menu .td-pulldown-filter-list .tdb-menu-item > a .tdb-sub-menu-icon-svg{\r\n                  line-height: 0;\r\n                }.tdb_header_menu .tdb-normal-menu ul .tdb-menu-item > a .tdb-sub-menu-icon-svg svg,\r\n                .tdb_header_menu .td-pulldown-filter-list .tdb-menu-item > a .tdb-sub-menu-icon-svg svg{\r\n                  width: 7px;\r\n                  height: auto;\r\n                }.tdb_header_menu .tdb-normal-menu ul .tdb-menu-item > a .tdb-sub-menu-icon-svg svg,\r\n                .tdb_header_menu .tdb-normal-menu ul .tdb-menu-item > a .tdb-sub-menu-icon-svg svg *,\r\n                .tdb_header_menu .td-pulldown-filter-list .tdb-menu-item > a .tdb-sub-menu-icon svg,\r\n                .tdb_header_menu .td-pulldown-filter-list .tdb-menu-item > a .tdb-sub-menu-icon svg *{\r\n                  fill: #000;\r\n                }.tdb_header_menu .tdb-normal-menu ul .tdb-menu-item:hover > ul,\r\n                .tdb_header_menu .tdb-normal-menu ul .tdb-menu-item.tdb-hover > ul{\r\n                  top: 0;\r\n                  display: block !important;\r\n                }.tdb_header_menu .tdb-normal-menu ul .tdb-menu-item.current-menu-item > a,\r\n                .tdb_header_menu .tdb-normal-menu ul .tdb-menu-item.current-menu-ancestor > a,\r\n                .tdb_header_menu .tdb-normal-menu ul .tdb-menu-item.current-category-ancestor > a,\r\n                .tdb_header_menu .tdb-normal-menu ul .tdb-menu-item.current-page-ancestor > a,\r\n                .tdb_header_menu .tdb-normal-menu ul .tdb-menu-item.tdb-hover > a,\r\n                .tdb_header_menu .tdb-normal-menu ul .tdb-menu-item:hover > a{\r\n                  color: var(--td_theme_color, #4db2ec);\r\n                }.tdb_header_menu .tdb-normal-menu > ul{\r\n                  left: -15px;\r\n                }.tdb_header_menu.tdb-menu-sub-inline .tdb-normal-menu ul,\r\n                .tdb_header_menu.tdb-menu-sub-inline .td-pulldown-filter-list{\r\n                  width: 100% !important;\r\n                }.tdb_header_menu.tdb-menu-sub-inline .tdb-normal-menu ul li,\r\n                .tdb_header_menu.tdb-menu-sub-inline .td-pulldown-filter-list li{\r\n                  display: inline-block;\r\n                  width: auto !important;\r\n                }.tdb_header_menu.tdb-menu-sub-inline .tdb-normal-menu,\r\n                .tdb_header_menu.tdb-menu-sub-inline .tdb-normal-menu .tdb-menu-item{\r\n                  position: static;\r\n                }.tdb_header_menu.tdb-menu-sub-inline .tdb-normal-menu ul ul{\r\n                  margin-top: 0 !important;\r\n                }.tdb_header_menu.tdb-menu-sub-inline .tdb-normal-menu > ul{\r\n                  left: 0 !important;\r\n                }.tdb_header_menu.tdb-menu-sub-inline .tdb-normal-menu .tdb-menu-item > a .tdb-sub-menu-icon{\r\n                  float: none;\r\n                  line-height: 1;\r\n                }.tdb_header_menu.tdb-menu-sub-inline .tdb-normal-menu .tdb-menu-item:hover > ul,\r\n                .tdb_header_menu.tdb-menu-sub-inline .tdb-normal-menu .tdb-menu-item.tdb-hover > ul{\r\n                  top: 100%;\r\n                }.tdb_header_menu.tdb-menu-sub-inline .tdb-menu-items-dropdown{\r\n                  position: static;\r\n                }.tdb_header_menu.tdb-menu-sub-inline .td-pulldown-filter-list{\r\n                  left: 0 !important;\r\n                }.tdb-menu .tdb-mega-menu .sub-menu{\r\n                  -webkit-transition: opacity 0.3s ease;\r\n                  transition: opacity 0.3s ease;\r\n                  width: 1114px !important;\r\n                }.tdb-menu .tdb-mega-menu .sub-menu,\r\n                .tdb-menu .tdb-mega-menu .sub-menu > li{\r\n                  position: absolute;\r\n                  left: 50%;\r\n                  -webkit-transform: translateX(-50%);\r\n                  transform: translateX(-50%);\r\n                }.tdb-menu .tdb-mega-menu .sub-menu > li{\r\n                  top: 0;\r\n                  width: 100%;\r\n                  max-width: 1114px !important;\r\n                  height: auto;\r\n                  background-color: #fff;\r\n                  border: 1px solid #eaeaea;\r\n                  overflow: hidden;\r\n                }.tdc-dragged .tdb-block-menu ul{\r\n                  visibility: hidden !important;\r\n                  opacity: 0 !important;\r\n                  -webkit-transition: all 0.3s ease;\r\n                  transition: all 0.3s ease;\r\n                }.tdb-mm-align-screen .tdb-menu .tdb-mega-menu .sub-menu{\r\n                  -webkit-transform: translateX(0);\r\n                  transform: translateX(0);\r\n                }.tdb-mm-align-parent .tdb-menu .tdb-mega-menu{\r\n                  position: relative;\r\n                }.tdb-menu .tdb-mega-menu .tdc-row:not([class*='stretch_row_']),\r\n                .tdb-menu .tdb-mega-menu .tdc-row-composer:not([class*='stretch_row_']){\r\n                    width: auto !important;\r\n                    max-width: 1240px;\r\n                }.tdb-menu .tdb-mega-menu-page > .sub-menu > li .tdb-page-tpl-edit-btns{\r\n                    position: absolute;\r\n\t\t\t\t\ttop: 0;\r\n\t\t\t\t\tleft: 0;\r\n\t\t\t\t\tdisplay: none;\r\n\t\t\t\t\tflex-wrap: wrap;\r\n\t\t\t\t\tgap: 0 4px;\r\n                }.tdb-menu .tdb-mega-menu-page > .sub-menu > li:hover .tdb-page-tpl-edit-btns{\r\n                    display: flex;\r\n                }.tdb-menu .tdb-mega-menu-page > .sub-menu > li .tdb-page-tpl-edit-btn{\r\n\t\t\t\t\tbackground-color: #000;\r\n\t\t\t\t\tpadding: 1px 8px 2px;\r\n\t\t\t\t\tfont-size: 11px;\r\n\t\t\t\t\tcolor: #fff;\r\n\t\t\t\t\tz-index: 100;\r\n\t\t\t\t}.tdi_7 .tdb-menu > li .tdb-menu-sep,\r\n                .tdi_7 .tdb-menu-items-dropdown .tdb-menu-sep{\r\n                    top: -1px;\r\n                }.tdi_7 .tdb-menu > li > a .tdb-sub-menu-icon,\r\n                .tdi_7 .td-subcat-more .tdb-menu-more-subicon{\r\n                    top: -1px;\r\n                }.tdi_7 .td-subcat-more .tdb-menu-more-icon{\r\n                    top: 0px;\r\n                }.tdi_7 .tdb-normal-menu ul .tdb-menu-item > a .tdb-sub-menu-icon,\r\n                .tdi_7 .td-pulldown-filter-list .tdb-menu-item > a .tdb-sub-menu-icon{\r\n                    right: 0;\r\n                \r\n                    margin-top: 1px;\r\n                }.tdi_7 .tdb-menu .tdb-normal-menu ul,\r\n                .tdi_7 .td-pulldown-filter-list,\r\n                .tdi_7 .td-pulldown-filter-list .sub-menu{\r\n                    box-shadow:  1px 1px 4px 0px rgba(0, 0, 0, 0.15);\r\n                }.tdi_7 .tdb-menu .tdb-mega-menu .sub-menu > li{\r\n\t\t\t\t\tbox-shadow:  0px 2px 6px 0px rgba(0, 0, 0, 0.1);\r\n\t\t\t\t}@media (max-width: 1140px) {\r\n                  .tdb-menu .tdb-mega-menu .sub-menu > li {\r\n                    width: 100% !important;\r\n                  }\r\n                }\n<\/style>\n<style>\n\/* custom css - generated by TagDiv Composer *\/\n.tdi_7 .tdb-menu > li > a:after,\r\n\t\t\t\t.tdi_7 .tdb-menu-items-dropdown .td-subcat-more:after{\r\n\t\t\t\t\tbackground-color:     ;\r\n\t\t\t\t\r\n\t\t\t\t\tbottom: 0px;\r\n\t\t\t\t}\n<\/style><div id=tdi_7 class=\"td_block_inner td-fix-index\"><div class=\"tdb-main-sub-icon-fake\"><i class=\"tdb-sub-menu-icon td-icon-down tdb-main-sub-menu-icon\"><\/i><\/div><div class=\"tdb-sub-icon-fake\"><i class=\"tdb-sub-menu-icon td-icon-right-arrow\"><\/i><\/div><ul id=\"menu-secondary-menu\" class=\"tdb-block-menu tdb-menu tdb-menu-items-visible\"><li id=\"menu-item-543\" class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-first tdb-menu-item-button tdb-menu-item tdb-normal-menu menu-item-543 tdb-menu-item-inactive\"><a href=\"https:\/\/nhrclb.org\/what-are-human-rights\"><div class=\"tdb-menu-item-text\">What are human rights?<\/div><i class=\"tdb-sub-menu-icon td-icon-down tdb-main-sub-menu-icon\"><\/i><\/a>\n<ul class=\"sub-menu\">\n\t<li id=\"menu-item-542\" class=\"menu-item menu-item-type-post_type menu-item-object-page tdb-menu-item tdb-normal-menu menu-item-542\"><a href=\"https:\/\/nhrclb.org\/universal-declaration-of-human-rights\"><div class=\"tdb-menu-item-text\">The Universal Declaration<\/div><\/a><\/li>\n\t<li id=\"menu-item-541\" class=\"menu-item menu-item-type-post_type menu-item-object-page tdb-menu-item tdb-normal-menu menu-item-541\"><a href=\"https:\/\/nhrclb.org\/human-rights-day\"><div class=\"tdb-menu-item-text\">Human Rights Day<\/div><\/a><\/li>\n\t<li id=\"menu-item-549\" class=\"menu-item menu-item-type-post_type menu-item-object-page tdb-menu-item tdb-normal-menu menu-item-549\"><a href=\"https:\/\/nhrclb.org\/economic-social-cultural-rights\"><div class=\"tdb-menu-item-text\">Economic, social and cultural rights<\/div><\/a><\/li>\n\t<li id=\"menu-item-634\" class=\"menu-item menu-item-type-post_type menu-item-object-page tdb-menu-item tdb-normal-menu menu-item-634\"><a href=\"https:\/\/nhrclb.org\/special-procedures\"><div class=\"tdb-menu-item-text\">Special Procedures<\/div><\/a><\/li>\n<\/ul>\n<\/li>\n<li id=\"menu-item-7214\" class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children tdb-menu-item-button tdb-menu-item tdb-normal-menu menu-item-7214 tdb-menu-item-inactive\"><a href=\"https:\/\/nhrclb.org\/what-is-nhrc\"><div class=\"tdb-menu-item-text\">What is the NHRC-CPT?<\/div><i class=\"tdb-sub-menu-icon td-icon-down tdb-main-sub-menu-icon\"><\/i><\/a>\n<ul class=\"sub-menu\">\n\t<li id=\"menu-item-7213\" class=\"menu-item menu-item-type-post_type menu-item-object-page tdb-menu-item tdb-normal-menu menu-item-7213\"><a href=\"https:\/\/nhrclb.org\/law62\"><div class=\"tdb-menu-item-text\">Law No. 62\/2016<\/div><\/a><\/li>\n\t<li id=\"menu-item-640\" class=\"menu-item menu-item-type-post_type menu-item-object-page tdb-menu-item tdb-normal-menu menu-item-640\"><a href=\"https:\/\/nhrclb.org\/decree-3267\"><div class=\"tdb-menu-item-text\">Decree on the Formation of the Commission<\/div><\/a><\/li>\n\t<li id=\"menu-item-645\" class=\"menu-item menu-item-type-post_type menu-item-object-page tdb-menu-item tdb-normal-menu menu-item-645\"><a href=\"https:\/\/nhrclb.org\/decree-5147\"><div class=\"tdb-menu-item-text\">Decree on the Formation of the Committee<\/div><\/a><\/li>\n\t<li id=\"menu-item-703\" class=\"menu-item menu-item-type-post_type menu-item-object-page tdb-menu-item tdb-normal-menu menu-item-703\"><a href=\"https:\/\/nhrclb.org\/circular-of-the-prime-minister\"><div class=\"tdb-menu-item-text\">Circular of the Prime Minister<\/div><\/a><\/li>\n\t<li id=\"menu-item-604\" class=\"menu-item menu-item-type-post_type menu-item-object-page tdb-menu-item tdb-normal-menu menu-item-604\"><a href=\"https:\/\/nhrclb.org\/internal-bylaw\"><div class=\"tdb-menu-item-text\">Internal Bylaws of the NHCR-CPT<\/div><\/a><\/li>\n\t<li id=\"menu-item-607\" class=\"menu-item menu-item-type-post_type menu-item-object-page tdb-menu-item tdb-normal-menu menu-item-607\"><a href=\"https:\/\/nhrclb.org\/financial-bylaw\"><div class=\"tdb-menu-item-text\">Financial Regulations<\/div><\/a><\/li>\n\t<li id=\"menu-item-611\" class=\"menu-item menu-item-type-post_type menu-item-object-page tdb-menu-item tdb-normal-menu menu-item-611\"><a href=\"https:\/\/nhrclb.org\/code-of-ethics\"><div class=\"tdb-menu-item-text\">The Code of Ethics<\/div><\/a><\/li>\n\t<li id=\"menu-item-1962\" class=\"menu-item menu-item-type-post_type menu-item-object-page tdb-menu-item tdb-normal-menu menu-item-1962\"><a href=\"https:\/\/nhrclb.org\/places-of-deprivation-of-liberty-in-lebanon\"><div class=\"tdb-menu-item-text\">Places of deprivation of liberty in Lebanon<\/div><\/a><\/li>\n<\/ul>\n<\/li>\n<li id=\"menu-item-7378\" class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children tdb-menu-item-button tdb-menu-item tdb-normal-menu menu-item-7378 tdb-menu-item-inactive\"><a href=\"https:\/\/nhrclb.org\/nhrc-committees\"><div class=\"tdb-menu-item-text\">NHRC Committees<\/div><i class=\"tdb-sub-menu-icon td-icon-down tdb-main-sub-menu-icon\"><\/i><\/a>\n<ul class=\"sub-menu\">\n\t<li id=\"menu-item-5791\" class=\"menu-item 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Commission<\/title>\n<style>\n:root{--blue:#0c4b8e;--dark:#102033;--muted:#64748b;--bg:#f5f7fb;--card:#fff;--border:#dfe7f2;--gold:#b68a35;}\n*{box-sizing:border-box}\nhtml{scroll-behavior:smooth}\nbody{margin:0;font-family:Arial,\"Helvetica Neue\",sans-serif;background:var(--bg);color:#1f2937;line-height:1.75}\na{color:inherit}\n.legal-page{max-width:1280px;margin:auto;padding:24px}\n.hero{background:linear-gradient(135deg,#0c4b8e,#163b62);color:#fff;border-radius:24px;padding:42px 34px;margin-bottom:22px;box-shadow:0 16px 35px rgba(12,75,142,.25)}\n.kicker{display:inline-block;background:rgba(255,255,255,.14);border:1px solid rgba(255,255,255,.25);padding:7px 16px;border-radius:999px;font-weight:700;margin-bottom:18px}\n.hero h1{font-size:clamp(30px,4vw,52px);margin:0 0 10px;line-height:1.25}\n.hero p{font-size:20px;margin:0;color:#e9f3ff}\n.actions{display:flex;flex-wrap:wrap;gap:10px;margin-top:24px}\n.btn{border:0;border-radius:12px;padding:11px 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class=\"legal-page\">\n<section class=\"hero\">\n<span class=\"kicker\">Decree No. 1763<\/span>\n<h1>Financial Regulations of the National Human Rights Commission, Including the Committee for the Prevention of Torture<\/h1>\n<p>An interactive legal publication with a table of contents, search, and expandable articles.<\/p>\n<div class=\"actions\">\n<a class=\"btn\" href=\"https:\/\/nhrclb.org\/wp-content\/uploads\/2025\/11\/LEB-OG-49-2025.pdf\" target=\"_blank\" rel=\"noopener\">Download the text from the Official Gazette<\/a>\n<button class=\"btn secondary\" onclick=\"window.print()\">Print page<\/button>\n<button class=\"btn secondary\" onclick=\"toggleAll(true)\">Expand all articles<\/button>\n<button class=\"btn secondary\" onclick=\"toggleAll(false)\">Collapse all articles<\/button>\n<\/div>\n<\/section>\n<section class=\"layout\">\n<aside class=\"sidebar\">\n<h2>Table of Contents<\/h2>\n<input class=\"search\" id=\"searchInput\" type=\"search\" placeholder=\"Search the text...\">\n<nav class=\"nav-links\"><a href=\"#part-1\">Part One \u2013 General Provisions<\/a>\n<a href=\"#article-1\">Article 1<\/a>\n<a href=\"#article-2\">Article 2<\/a>\n<a href=\"#article-3\">Article 3<\/a>\n<a href=\"#part-2\">Part Two \u2013 Preparation, Adoption and Approval of the Budget<\/a>\n<a href=\"#chapter-3\">Chapter One \u2013 Preparation of the Budget<\/a>\n<a href=\"#article-4\">Article 4<\/a>\n<a href=\"#chapter-4\">Chapter Two \u2013 Adoption of the Budget<\/a>\n<a href=\"#article-5\">Article 5<\/a>\n<a href=\"#chapter-5\">Chapter Three \u2013 Approval of the Budget<\/a>\n<a href=\"#article-6\">Article 6<\/a>\n<a href=\"#part-6\">Part Three \u2013 Composition of the Budget<\/a>\n<a href=\"#chapter-7\">Chapter One \u2013 Content of the Budget<\/a>\n<a href=\"#article-7\">Article 7<\/a>\n<a href=\"#article-8\">Article 8<\/a>\n<a href=\"#article-9\">Article 9<\/a>\n<a href=\"#article-10\">Article 10<\/a>\n<a href=\"#section-8\">Section One \u2013 Revenues<\/a>\n<a href=\"#article-11\">Article 11<\/a>\n<a href=\"#section-9\">Section Two \u2013 Expenditures<\/a>\n<a href=\"#article-12\">Article 12<\/a>\n<a href=\"#article-13\">Article 13 - Ordinary Administrative and Assistance Expenditures<\/a>\n<a href=\"#article-14\">Article 14 - Exceptional and Equipment Expenditures<\/a>\n<a href=\"#article-15\">Article 15<\/a>\n<a href=\"#article-16\">Article 16<\/a>\n<a href=\"#article-17\">Article 17<\/a>\n<a href=\"#article-18\">Article 18<\/a>\n<a href=\"#chapter-10\">Chapter Two \u2013 Execution of Expenditures<\/a>\n<a href=\"#article-19\">Article 19<\/a>\n<a href=\"#section-11\">Section One \u2013 Commitment of Expenditure<\/a>\n<a href=\"#article-20\">Article 20<\/a>\n<a href=\"#article-21\">Article 21<\/a>\n<a href=\"#article-22\">Article 22<\/a>\n<a href=\"#section-12\">Section Two \u2013 Control of Expenditure Commitments<\/a>\n<a href=\"#article-23\">Article 23<\/a>\n<a href=\"#article-24\">Article 24<\/a>\n<a href=\"#section-13\">Section Three \u2013 Verification of Expenditure<\/a>\n<a href=\"#article-25\">Article 25<\/a>\n<a href=\"#article-26\">Article 26<\/a>\n<a href=\"#section-14\">Section Four \u2013 Authorization of Expenditure<\/a>\n<a href=\"#article-27\">Article 27<\/a>\n<a href=\"#article-28\">Article 28<\/a>\n<a href=\"#section-15\">Section Five \u2013 Payment of Expenditure<\/a>\n<a href=\"#article-29\">Article 29<\/a>\n<a href=\"#part-16\">Part Four \u2013 Accounts<\/a>\n<a href=\"#chapter-17\">Chapter One \u2013 Accounts of the Commission and the Committee<\/a>\n<a href=\"#article-30\">Article 30<\/a>\n<a href=\"#article-31\">Article 31<\/a>\n<a href=\"#chapter-18\">Chapter Two \u2013 Accounting Schedules<\/a>\n<a href=\"#article-32\">Article 32<\/a>\n<a href=\"#chapter-19\">Chapter Three \u2013 Accounting Reports<\/a>\n<a href=\"#article-33\">Article 33<\/a>\n<a href=\"#article-34\">Article 34<\/a>\n<a href=\"#article-35\">Article 35<\/a>\n<a href=\"#article-36\">Article 36<\/a>\n<a href=\"#chapter-20\">Chapter Four \u2013 Administrative Accounting<\/a>\n<a href=\"#article-37\">Article 37<\/a>\n<a href=\"#article-38\">Article 38<\/a>\n<a href=\"#article-39\">Article 39<\/a>\n<a href=\"#article-40\">Article 40<\/a>\n<a href=\"#article-41\">Article 41<\/a>\n<a href=\"#article-42\">Article 42<\/a>\n<a href=\"#part-21\">Part Five<\/a>\n<a href=\"#article-43\">Article 43<\/a>\n<a href=\"#article-44\">Article 44<\/a>\n<a href=\"#article-45\">Article 45<\/a>\n<a href=\"#article-46\">Article 46<\/a>\n<a href=\"#article-47\">Article 47<\/a>\n<a href=\"#article-48\">Article 48<\/a>\n<a href=\"#article-49\">Article 49<\/a>\n<a href=\"#article-50\">Article 50<\/a>\n<a href=\"#article-51\">Article 51<\/a>\n<a href=\"#part-22\">Part Six \u2013<\/a>\n<a href=\"#chapter-23\">Chapter One \u2013 Oversight of Accounts<\/a>\n<a href=\"#article-52\">Article 52<\/a>\n<a href=\"#chapter-24\">Chapter Two \u2013 Audit of Accounts<\/a>\n<a href=\"#article-53\">Article 53<\/a>\n<a href=\"#chapter-25\">Chapter Three \u2013 Final Provisions<\/a>\n<a href=\"#article-54\">Article 54<\/a>\n<a href=\"#article-55\">Article 55<\/a><\/nav>\n<\/aside>\n<div class=\"content\">\n<section class=\"preamble\">\n<h2>Preamble to the Decree<\/h2>\n<p>The President of the Republic,<\/p>\n<p>Pursuant to the Constitution;<\/p>\n<p>Pursuant to Law No. 62 of 27 October 2016, as amended (establishing the National Human Rights Commission, including the Committee for the Prevention of Torture), particularly Article 7 thereof;<\/p>\n<p>Pursuant to Decree No. 3267 of 19 June 2018 (constituting the National Human Rights Commission, including the Committee for the Prevention of Torture);<\/p>\n<p>Pursuant to Decree No. 1762 of 7 November 2025 (Internal Regulations of the National Human Rights Commission, including the Committee for the Prevention of Torture);<\/p>\n<p>Upon the proposal of the Minister of Justice;<\/p>\n<p>After consulting the Council of State (Opinion No. 294\/2024\u20132025 of 11 September 2025 and Opinion No. 7\/2021\u20132022 of 23 November 2021);<\/p>\n<p>And following the approval of the Council of Ministers at its session held on 9 October 2025;<\/p>\n<p>Hereby decrees as follows:<\/p>\n<\/section>\n<section class=\"legal-content\" id=\"legalContent\">\n<h2 class=\"part-title\" id=\"part-1\">Part One \u2013 General Provisions<\/h2>\n<details class=\"article-card\" id=\"article-1\" open>\n<summary>Article 1<span class=\"toggle-icon\">+<\/span><\/summary>\n<div class=\"article-body\"><p>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.<\/p><\/div>\n<\/details>\n<details class=\"article-card\" id=\"article-2\" open>\n<summary>Article 2<span class=\"toggle-icon\">+<\/span><\/summary>\n<div class=\"article-body\"><p>(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.<\/p>\n<p>(b) Revenues and expenditures shall be recorded in the accounts of the financial year in which they were actually received or paid.<\/p>\n<p>(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.<\/p>\n<p>(d) The Chairperson shall exercise the powers vested in him under these Regulations in his capacity as Chairperson of the Commission.<\/p><\/div>\n<\/details>\n<details class=\"article-card\" id=\"article-3\" open>\n<summary>Article 3<span class=\"toggle-icon\">+<\/span><\/summary>\n<div class=\"article-body\"><p>The Commission\u2019s financial accounts shall be maintained using the double-entry bookkeeping method.<\/p><\/div>\n<\/details>\n<h2 class=\"part-title\" id=\"part-2\">Part Two \u2013 Preparation, Adoption and Approval of the Budget<\/h2>\n<h3 class=\"chapter-title\" id=\"chapter-3\">Chapter One \u2013 Preparation of the Budget<\/h3>\n<details class=\"article-card\" id=\"article-4\" open>\n<summary>Article 4<span class=\"toggle-icon\">+<\/span><\/summary>\n<div class=\"article-body\"><p>(a) The Financial Affairs Section of the Commission\u2019s Executive Directorate and the Financial Affairs Section of the Committee\u2019s Executive Directorate shall prepare the Commission\u2019s 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.<\/p>\n<p>(b) After considering the observations and completing preparation of the budget, the Commission\u2019s Executive Directorate shall transmit the Commission\u2019s 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.<\/p><\/div>\n<\/details>\n<h3 class=\"chapter-title\" id=\"chapter-4\">Chapter Two \u2013 Adoption of the Budget<\/h3>\n<details class=\"article-card\" id=\"article-5\" open>\n<summary>Article 5<span class=\"toggle-icon\">+<\/span><\/summary>\n<div class=\"article-body\"><p>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.<\/p><\/div>\n<\/details>\n<h3 class=\"chapter-title\" id=\"chapter-5\">Chapter Three \u2013 Approval of the Budget<\/h3>\n<details class=\"article-card\" id=\"article-6\" open>\n<summary>Article 6<span class=\"toggle-icon\">+<\/span><\/summary>\n<div class=\"article-body\"><p>(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\u2019s review shall be confined exclusively to the figures in the draft budget.<\/p>\n<p>(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.<\/p>\n<p>(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.<\/p><\/div>\n<\/details>\n<h2 class=\"part-title\" id=\"part-6\">Part Three \u2013 Composition of the Budget<\/h2>\n<h3 class=\"chapter-title\" id=\"chapter-7\">Chapter One \u2013 Content of the Budget<\/h3>\n<details class=\"article-card\" id=\"article-7\" open>\n<summary>Article 7<span class=\"toggle-icon\">+<\/span><\/summary>\n<div class=\"article-body\"><p>The budget shall be divided into two sections:<\/p>\n<p>(a) The revenue section, comprising revenues allocated to cover appropriations.<\/p>\n<p>(b) The expenditure section, comprising appropriations opened to meet the annual expenditures of the Commission and the Committee.<\/p><\/div>\n<\/details>\n<details class=\"article-card\" id=\"article-8\" open>\n<summary>Article 8<span class=\"toggle-icon\">+<\/span><\/summary>\n<div class=\"article-body\"><p>Appropriations shall be of two types:<\/p>\n<p>(a) Basic appropriations, which are opened upon approval of the draft budget.<\/p>\n<p>(b) Additional appropriations, which are added to the basic appropriations after approval of the budget.<\/p><\/div>\n<\/details>\n<details class=\"article-card\" id=\"article-9\" open>\n<summary>Article 9<span class=\"toggle-icon\">+<\/span><\/summary>\n<div class=\"article-body\"><p>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.<\/p><\/div>\n<\/details>\n<details class=\"article-card\" id=\"article-10\" open>\n<summary>Article 10<span class=\"toggle-icon\">+<\/span><\/summary>\n<div class=\"article-body\"><p>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:<\/p>\n<p>(a) Appropriations containing dispensable savings.<\/p>\n<p>(b) The budget reserve.<\/p>\n<p>(c) Reserves accumulated by the Commission.<\/p><\/div>\n<\/details>\n<h4 class=\"section-title\" id=\"section-8\">Section One \u2013 Revenues<\/h4>\n<details class=\"article-card\" id=\"article-11\" open>\n<summary>Article 11<span class=\"toggle-icon\">+<\/span><\/summary>\n<div class=\"article-body\"><p>The Commission\u2019s revenues shall be divided into two parts:<\/p>\n<p>The first part shall comprise ordinary revenues consisting of:<\/p>\n<p>(a) The Commission\u2019s own-source revenues, including but not limited to:<\/p>\n<p>Proceeds from certain scientific and cultural activities, specialized consultations, bulletins, books, journals and other publications issued or to be issued by it.<\/p>\n<p>Income from the use and investment of the Commission\u2019s property and assets.<\/p>\n<p>(b) Appropriations allocated to it in the general budget.<\/p>\n<p>(c) Other ordinary revenues.<\/p>\n<p>The second part shall comprise exceptional revenues consisting of:<\/p>\n<p>(a) Gifts, donations and bequests.<\/p>\n<p>(b) Emergency assistance.<\/p>\n<p>(c) Withdrawals from reserve funds.<\/p>\n<p>(d) Proceeds from the sale of the Commission\u2019s movable and immovable property.<\/p>\n<p>(e) Any other resources provided for by special provisions.<\/p><\/div>\n<\/details>\n<h4 class=\"section-title\" id=\"section-9\">Section Two \u2013 Expenditures<\/h4>\n<details class=\"article-card\" id=\"article-12\" open>\n<summary>Article 12<span class=\"toggle-icon\">+<\/span><\/summary>\n<div class=\"article-body\"><p>The expenditure section shall consist of two parts:<\/p>\n<p>(a) The first part shall comprise ordinary administrative and assistance expenditures.<\/p>\n<p>(b) The second part shall comprise exceptional and equipment expenditures.<\/p><\/div>\n<\/details>\n<details class=\"article-card\" id=\"article-13\" open>\n<summary>Article 13 - Ordinary Administrative and Assistance Expenditures<span class=\"toggle-icon\">+<\/span><\/summary>\n<div class=\"article-body\"><p>Administrative and assistance expenditures are those required for the administration and activities of the Commission and the Committee and shall include:<\/p>\n<p>(a) Remuneration of the Chairperson, Vice-Chairperson and members, and related benefits.<\/p>\n<p>(b) Salaries, wages and related benefits, and end-of-service indemnities.<\/p>\n<p>(c) Expenditures for temporary projects.<\/p>\n<p>(d) General administrative expenditures.<\/p>\n<p>(e) Costs of maintaining, repairing and depreciating equipment and facilities.<\/p>\n<p>(f) Loan charges and other financial charges.<\/p>\n<p>(g) Assistance and grants provided for in the Commission\u2019s regulations.<\/p>\n<p>(h) Costs of the internal auditor and the accredited audit and accounting firm appointed to audit the Commission\u2019s accounts.<\/p>\n<p>(i) Other ordinary expenditures.<\/p><\/div>\n<\/details>\n<details class=\"article-card\" id=\"article-14\" open>\n<summary>Article 14 - Exceptional and Equipment Expenditures<span class=\"toggle-icon\">+<\/span><\/summary>\n<div class=\"article-body\"><p>Exceptional and equipment expenditures shall include:<\/p>\n<p>(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.<\/p>\n<p>(b) Repayment of loans.<\/p><\/div>\n<\/details>\n<details class=\"article-card\" id=\"article-15\" open>\n<summary>Article 15<span class=\"toggle-icon\">+<\/span><\/summary>\n<div class=\"article-body\"><p>(a) The Commission may transfer appropriations from one item to another by decision of its Board.<\/p>\n<p>(b) The Commission may transfer appropriations from one paragraph to another by decision of its Board.<\/p><\/div>\n<\/details>\n<details class=\"article-card\" id=\"article-16\" open>\n<summary>Article 16<span class=\"toggle-icon\">+<\/span><\/summary>\n<div class=\"article-body\"><p>The Commission\u2019s movable property shall be sold, leased and invested in accordance with the provisions of the Public Procurement Law.<\/p><\/div>\n<\/details>\n<details class=\"article-card\" id=\"article-17\" open>\n<summary>Article 17<span class=\"toggle-icon\">+<\/span><\/summary>\n<div class=\"article-body\"><p>Transactions for the sale of movable property shall be decided by:<\/p>\n<p>(a) The Chairperson, if the value of the transaction does not exceed fifty million Lebanese pounds.<\/p>\n<p>(b) The Board of the Commission, if the value of the transaction exceeds fifty million Lebanese pounds.<\/p><\/div>\n<\/details>\n<details class=\"article-card\" id=\"article-18\" open>\n<summary>Article 18<span class=\"toggle-icon\">+<\/span><\/summary>\n<div class=\"article-body\"><p>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.<\/p><\/div>\n<\/details>\n<h3 class=\"chapter-title\" id=\"chapter-10\">Chapter Two \u2013 Execution of Expenditures<\/h3>\n<details class=\"article-card\" id=\"article-19\" open>\n<summary>Article 19<span class=\"toggle-icon\">+<\/span><\/summary>\n<div class=\"article-body\"><p>The execution of expenditure shall comprise five stages:<\/p>\n<p>(a) Commitment of expenditure.<\/p>\n<p>(b) Control of the expenditure commitment.<\/p>\n<p>(c) Verification of expenditure.<\/p>\n<p>(d) Authorization of expenditure.<\/p>\n<p>(e) Payment of expenditure.<\/p><\/div>\n<\/details>\n<h4 class=\"section-title\" id=\"section-11\">Section One \u2013 Commitment of Expenditure<\/h4>\n<details class=\"article-card\" id=\"article-20\" open>\n<summary>Article 20<span class=\"toggle-icon\">+<\/span><\/summary>\n<div class=\"article-body\"><p>Commitment of expenditure means undertaking an act that gives rise to a debt owed by the Commission.<\/p><\/div>\n<\/details>\n<details class=\"article-card\" id=\"article-21\" open>\n<summary>Article 21<span class=\"toggle-icon\">+<\/span><\/summary>\n<div class=\"article-body\"><p>(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.<\/p>\n<p>(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.<\/p><\/div>\n<\/details>\n<details class=\"article-card\" id=\"article-22\" open>\n<summary>Article 22<span class=\"toggle-icon\">+<\/span><\/summary>\n<div class=\"article-body\"><p>The Chairperson shall commit the Commission\u2019s expenditures in accordance with the procedures prescribed by the Public Accounting Law and the laws in force.<\/p><\/div>\n<\/details>\n<h4 class=\"section-title\" id=\"section-12\">Section Two \u2013 Control of Expenditure Commitments<\/h4>\n<details class=\"article-card\" id=\"article-23\" open>\n<summary>Article 23<span class=\"toggle-icon\">+<\/span><\/summary>\n<div class=\"article-body\"><p>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.<\/p><\/div>\n<\/details>\n<details class=\"article-card\" id=\"article-24\" open>\n<summary>Article 24<span class=\"toggle-icon\">+<\/span><\/summary>\n<div class=\"article-body\"><p>The controller of expenditure commitments shall observe the procedures prescribed by the Public Accounting Law and the laws in force.<\/p><\/div>\n<\/details>\n<h4 class=\"section-title\" id=\"section-13\">Section Three \u2013 Verification of Expenditure<\/h4>\n<details class=\"article-card\" id=\"article-25\" open>\n<summary>Article 25<span class=\"toggle-icon\">+<\/span><\/summary>\n<div class=\"article-body\"><p>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.<\/p><\/div>\n<\/details>\n<details class=\"article-card\" id=\"article-26\" open>\n<summary>Article 26<span class=\"toggle-icon\">+<\/span><\/summary>\n<div class=\"article-body\"><p>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\u2019s 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.<\/p><\/div>\n<\/details>\n<h4 class=\"section-title\" id=\"section-14\">Section Four \u2013 Authorization of Expenditure<\/h4>\n<details class=\"article-card\" id=\"article-27\" open>\n<summary>Article 27<span class=\"toggle-icon\">+<\/span><\/summary>\n<div class=\"article-body\"><p>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.<\/p><\/div>\n<\/details>\n<details class=\"article-card\" id=\"article-28\" open>\n<summary>Article 28<span class=\"toggle-icon\">+<\/span><\/summary>\n<div class=\"article-body\"><p>The Chairperson may delegate his powers in this regard to the Vice-Chairperson.<\/p><\/div>\n<\/details>\n<h4 class=\"section-title\" id=\"section-15\">Section Five \u2013 Payment of Expenditure<\/h4>\n<details class=\"article-card\" id=\"article-29\" open>\n<summary>Article 29<span class=\"toggle-icon\">+<\/span><\/summary>\n<div class=\"article-body\"><p>(a) The Commission\u2019s 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.<\/p>\n<p>(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.<\/p>\n<p>(c) The authority to handle, safeguard and possess cash shall be restricted to the Commission\u2019s Treasurer, pursuant to authorization by the Board and subject to the provisions governing advance holders.<\/p>\n<p>(d) The maximum cash balance that the Treasurer may retain shall be one hundred million Lebanese pounds.<\/p>\n<p>(e) The authority to pay expenditures in cash shall be restricted to the Treasurer.<\/p><\/div>\n<\/details>\n<h2 class=\"part-title\" id=\"part-16\">Part Four \u2013 Accounts<\/h2>\n<h3 class=\"chapter-title\" id=\"chapter-17\">Chapter One \u2013 Accounts of the Commission and the Committee<\/h3>\n<details class=\"article-card\" id=\"article-30\" open>\n<summary>Article 30<span class=\"toggle-icon\">+<\/span><\/summary>\n<div class=\"article-body\"><p>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\u2019s Executive Directorate, accompanied by the duly required approvals.<\/p><\/div>\n<\/details>\n<details class=\"article-card\" id=\"article-31\" open>\n<summary>Article 31<span class=\"toggle-icon\">+<\/span><\/summary>\n<div class=\"article-body\"><p>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.<\/p><\/div>\n<\/details>\n<h3 class=\"chapter-title\" id=\"chapter-18\">Chapter Two \u2013 Accounting Schedules<\/h3>\n<details class=\"article-card\" id=\"article-32\" open>\n<summary>Article 32<span class=\"toggle-icon\">+<\/span><\/summary>\n<div class=\"article-body\"><p>The provisions of the Public Accounting Law shall apply to accounting schedules.<\/p><\/div>\n<\/details>\n<h3 class=\"chapter-title\" id=\"chapter-19\">Chapter Three \u2013 Accounting Reports<\/h3>\n<details class=\"article-card\" id=\"article-33\" open>\n<summary>Article 33<span class=\"toggle-icon\">+<\/span><\/summary>\n<div class=\"article-body\"><p>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.<\/p><\/div>\n<\/details>\n<details class=\"article-card\" id=\"article-34\" open>\n<summary>Article 34<span class=\"toggle-icon\">+<\/span><\/summary>\n<div class=\"article-body\"><p>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.<\/p><\/div>\n<\/details>\n<details class=\"article-card\" id=\"article-35\" open>\n<summary>Article 35<span class=\"toggle-icon\">+<\/span><\/summary>\n<div class=\"article-body\"><p>The Financial Affairs Section shall organize and conduct periodic accounting training courses for the executive staff of the Commission and the Committee.<\/p><\/div>\n<\/details>\n<details class=\"article-card\" id=\"article-36\" open>\n<summary>Article 36<span class=\"toggle-icon\">+<\/span><\/summary>\n<div class=\"article-body\"><p>All documents relating to the withdrawal of funds shall be kept by the Financial Affairs Section.<\/p><\/div>\n<\/details>\n<h3 class=\"chapter-title\" id=\"chapter-20\">Chapter Four \u2013 Administrative Accounting<\/h3>\n<details class=\"article-card\" id=\"article-37\" open>\n<summary>Article 37<span class=\"toggle-icon\">+<\/span><\/summary>\n<div class=\"article-body\"><p>The Head of the Financial Affairs Section, assisted by experienced accountants, shall maintain administrative accounts of appropriations and revenues.<\/p><\/div>\n<\/details>\n<details class=\"article-card\" id=\"article-38\" open>\n<summary>Article 38<span class=\"toggle-icon\">+<\/span><\/summary>\n<div class=\"article-body\"><p>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.<\/p><\/div>\n<\/details>\n<details class=\"article-card\" id=\"article-39\" open>\n<summary>Article 39<span class=\"toggle-icon\">+<\/span><\/summary>\n<div class=\"article-body\"><p>(a) The administrative accounts of the Commission\u2019s budget, which necessarily include the Committee\u2019s budget, shall be closed at the end of each year.<\/p>\n<p>(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\u2019s budget and submit it to the Chairperson, who shall in turn refer it to the Board within ten days of receipt for adoption.<\/p><\/div>\n<\/details>\n<details class=\"article-card\" id=\"article-40\" open>\n<summary>Article 40<span class=\"toggle-icon\">+<\/span><\/summary>\n<div class=\"article-body\"><p>Through the Commission\u2019s 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.<\/p><\/div>\n<\/details>\n<details class=\"article-card\" id=\"article-41\" open>\n<summary>Article 41<span class=\"toggle-icon\">+<\/span><\/summary>\n<div class=\"article-body\"><p>(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:<\/p>\n<p>The budget final account.<\/p>\n<p>The general trial balance as at 31 December of the year.<\/p>\n<p>The balance sheet.<\/p>\n<p>(b) The Head of the Financial Affairs Section shall certify the aforementioned accounting statements and append them to his management account.<\/p>\n<p>(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.<\/p><\/div>\n<\/details>\n<details class=\"article-card\" id=\"article-42\" open>\n<summary>Article 42<span class=\"toggle-icon\">+<\/span><\/summary>\n<div class=\"article-body\"><p>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.<\/p><\/div>\n<\/details>\n<h2 class=\"part-title\" id=\"part-21\">Part Five<\/h2>\n<p class=\"legal-paragraph\">Special Provisions Relating to the Committee for the Prevention of Torture<\/p>\n<details class=\"article-card\" id=\"article-43\" open>\n<summary>Article 43<span class=\"toggle-icon\">+<\/span><\/summary>\n<div class=\"article-body\"><p>A specific item for the Committee for the Prevention of Torture shall be included in the Commission\u2019s budget to cover expenditures relating to its activities, and shall amount to no less than one quarter of the Commission\u2019s overall budget.<\/p><\/div>\n<\/details>\n<details class=\"article-card\" id=\"article-44\" open>\n<summary>Article 44<span class=\"toggle-icon\">+<\/span><\/summary>\n<div class=\"article-body\"><p>This item shall be subject to the budget-classification rule for all expenditures, including allowances, salaries, wages, grants and compensation.<\/p><\/div>\n<\/details>\n<details class=\"article-card\" id=\"article-45\" open>\n<summary>Article 45<span class=\"toggle-icon\">+<\/span><\/summary>\n<div class=\"article-body\"><p>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.<\/p><\/div>\n<\/details>\n<details class=\"article-card\" id=\"article-46\" open>\n<summary>Article 46<span class=\"toggle-icon\">+<\/span><\/summary>\n<div class=\"article-body\"><p>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\u2019s complete budget accounts, and the Chairperson of the Commission shall retain full authority to monitor and review the Committee\u2019s expenditure commitments, personally or through the Treasurer.<\/p><\/div>\n<\/details>\n<details class=\"article-card\" id=\"article-47\" open>\n<summary>Article 47<span class=\"toggle-icon\">+<\/span><\/summary>\n<div class=\"article-body\"><p>The Commission\u2019s Treasurer shall exercise the same powers with respect to the finances of the Committee for the Prevention of Torture.<\/p><\/div>\n<\/details>\n<details class=\"article-card\" id=\"article-48\" open>\n<summary>Article 48<span class=\"toggle-icon\">+<\/span><\/summary>\n<div class=\"article-body\"><p>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.<\/p><\/div>\n<\/details>\n<details class=\"article-card\" id=\"article-49\" open>\n<summary>Article 49<span class=\"toggle-icon\">+<\/span><\/summary>\n<div class=\"article-body\"><p>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.<\/p><\/div>\n<\/details>\n<details class=\"article-card\" id=\"article-50\" open>\n<summary>Article 50<span class=\"toggle-icon\">+<\/span><\/summary>\n<div class=\"article-body\"><p>The administrative accounting provided for in Part Four shall include the Committee within the complete unified budget.<\/p><\/div>\n<\/details>\n<details class=\"article-card\" id=\"article-51\" open>\n<summary>Article 51<span class=\"toggle-icon\">+<\/span><\/summary>\n<div class=\"article-body\"><p>The oversight and audit provisions set out in Part Five of these Regulations shall apply to the Committee\u2019s activities.<\/p><\/div>\n<\/details>\n<h2 class=\"part-title\" id=\"part-22\">Part Six \u2013<\/h2>\n<p class=\"legal-paragraph\">Final and Miscellaneous Provisions<\/p>\n<h3 class=\"chapter-title\" id=\"chapter-23\">Chapter One \u2013 Oversight of Accounts<\/h3>\n<details class=\"article-card\" id=\"article-52\" open>\n<summary>Article 52<span class=\"toggle-icon\">+<\/span><\/summary>\n<div class=\"article-body\"><p>The management of the Commission\u2019s 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.<\/p><\/div>\n<\/details>\n<h3 class=\"chapter-title\" id=\"chapter-24\">Chapter Two \u2013 Audit of Accounts<\/h3>\n<details class=\"article-card\" id=\"article-53\" open>\n<summary>Article 53<span class=\"toggle-icon\">+<\/span><\/summary>\n<div class=\"article-body\"><p>Pursuant to Article 28 of Law No. 62\/2016:<\/p>\n<p>(a) The Commission\u2019s 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).<\/p>\n<p>(b) The Commission\u2019s 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.<\/p>\n<p>(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.<\/p>\n<p>(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.<\/p>\n<p>(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:<\/p>\n<p>1. For the internal auditor:<\/p>\n<p>Academic qualifications.<\/p>\n<p>Professional experience.<\/p>\n<p>2. For the audit and accounting firm:<\/p>\n<p>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.<\/p>\n<p>(f) The internal auditor\u2019s 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.<\/p>\n<p>(g) The internal auditor\u2019s reports shall include observations concerning internal oversight procedures, the internal control system and any violations identified, together with proposed corrective measures.<\/p>\n<p>(h) The Commission shall bear the costs payable to the internal auditor and the accredited audit and accounting firm for auditing its accounts.<\/p>\n<p>(i) Neither the internal auditor nor the audit and accounting firm may be appointed for more than six consecutive years.<\/p><\/div>\n<\/details>\n<h3 class=\"chapter-title\" id=\"chapter-25\">Chapter Three \u2013 Final Provisions<\/h3>\n<details class=\"article-card\" id=\"article-54\" open>\n<summary>Article 54<span class=\"toggle-icon\">+<\/span><\/summary>\n<div class=\"article-body\"><p>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.<\/p><\/div>\n<\/details>\n<details class=\"article-card\" id=\"article-55\" open>\n<summary>Article 55<span class=\"toggle-icon\">+<\/span><\/summary>\n<div class=\"article-body\"><p>These Regulations shall enter into force immediately upon publication in the Official Gazette.<\/p><\/div>\n<\/details>\n<\/section>\n<\/div>\n<\/section>\n<p class=\"footer-note\">\u00a9 National Human Rights Commission, including the Committee for the Prevention of Torture<\/p>\n<\/main>\n<script>\nfunction toggleAll(open){document.querySelectorAll('details.article-card').forEach(d=>d.open=open);}\nconst input=document.getElementById('searchInput');\nconst content=document.getElementById('legalContent');\nconst originalHTML=content.innerHTML;\nfunction escapeRegExp(s){return s.replace(\/[.*+?^${}()|[\\]\\]\/g,'\\$&');}\ninput.addEventListener('input',()=>{\n  const q=input.value.trim();\n  content.innerHTML=originalHTML;\n  const items=[...content.querySelectorAll('.article-card,.legal-paragraph,.part-title,.chapter-title,.section-title')];\n  if(!q){items.forEach(el=>el.classList.remove('hidden')); return;}\n  const re=new RegExp(escapeRegExp(q),'gi');\n  items.forEach(el=>{\n    const hit=el.textContent.includes(q);\n    el.classList.toggle('hidden',!hit);\n    if(hit && el.tagName.toLowerCase()==='details') el.open=true;\n    if(hit) el.innerHTML=el.innerHTML.replace(re,m=>`<mark>${m}<\/mark>`);\n  });\n});\n<\/script>\n<\/body>\n<\/html><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div>","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-8496","page","type-page","status-publish"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - 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