Libya’s top watchdogs clash over state financial accountability

A disagreement has surfaced between two of Libya’s main oversight institutions concerning the process of closing the state’s final accounts.

The President of the Audit Bureau, Khaled Ahmed Shakshak, issued a formal response to recent remarks by the Head of the Administrative Control Authority, Abdullah Muhammad Qaderboh, who had raised concerns about the procedures and responsibilities involved in finalising government accounts.

According to the Audit Bureau, preparing the state’s final accounts is the responsibility of the executive branch, specifically the Ministry of Finance. Once those accounts are prepared, the Audit Bureau reviews and evaluates them, offering technical observations and recommendations.

In contrast, the Administrative Control Authority is tasked with monitoring government officials and executive agencies to ensure they are fulfilling their duties. This includes verifying whether the Ministry of Finance is carrying out its obligations, such as the timely preparation of the final accounts. The Control Authority’s role is based on administrative oversight and accountability — not financial auditing.

The Audit Bureau stressed the importance of each institution working within its legal framework to avoid overlap or confusion in responsibilities. It also clarified that financial auditing is outside the mandate of the Administrative Control Authority.

This exchange highlights ongoing challenges in coordination between Libya’s public institutions, particularly in areas where legal interpretations and responsibilities intersect. As the country continues to build a more transparent and accountable system of governance, clear division of roles between oversight bodies remains essential.