The leader of the Kataëb party, MP Samy Gemayel. (Credit: NNA/File)
BEIRUT — Administrative Judge Carl Erani issued a decision Monday compelling the Ministry of Finance to hand over the forensic audit of Banque du Liban (BDL) accounts to the Kataeb party, party leader Samy Gemayel announced on Twitter.
Gemayel appealed with the State Council to compel caretaker Finance Minister Youssef Khalil to hand over the audit documents.
The audit was carried out by New York-based firm Alvarez & Marsal (A&M) on behalf of the Lebanese state. According to a Kataeb press release, the party also requested that Khalil publish the audit report.
The Christian party said it had previously directed its requests to Khalil, who rejected them. According to the Kataeb, this refusal contravenes the provisions of the Access to Information Act and the separation of powers enshrined in the Constitution.
"Administrative Court Judge Carl Erani issued a decision today obligating the Ministry of Finance to hand us over the initial report related to the forensic audit of the accounts and activities of Banque du Liban, prepared by the Alvarez & Marsal company, immediately and without delay," Gemayel said on Twitter, where he attached the court order documents.
Kataeb's appeal comes just days after the State Council handed down an initial decision in favor of petitioners seeking access to the audit report. Last Monday, the highest administrative court ordered Khalil to hand over audit-related documents to the NGO Legal Agenda.
Acting on behalf of a coalition of rights organizations, Legal Agenda had referred the matter to the State Council even before A&M had submitted its report to the government.
The forensic audit of the BDL's accounts was supposed to trace the origin of transactions recorded on the institution's balance sheet to detect possible fraud. It was initially launched in 2020, but it was not until 2022 and under a new contract that A&M was able to start the work because BDL initially refused to hand over the requested information.
The audit service was invoiced at $2.74 million, according to the second contract signed in 2021.
A&M, whose primary specialty is restructuring, was not the first choice to conduct the forensic accounting element of the audit. It was selected by the government after the first candidate was rejected on questionable grounds.
While the BDL audit is a prerequisite for the release of a multibillion-dollar aid package from the International Monetary Fund, the IMF has not expressly demanded the forensic accounting component.