The Central Bank of Lebanon has launched an Alvarez & Marsal forensic audit of selected transactions involving its foreign assets from Oct. 1, 2019, through Dec. 31, 2023. The firm formally began work on Aug. 17, 2026, after winning a public procurement process involving the ministries of finance and justice. The audit covers subsidy programs for essential goods, certain bank and public sector transfers, and letters of credit for fuel imports. It will trace related funds and assess the procedures and mechanisms used to execute the transactions, drawing on records held by the central bank, government bodies, commercial banks and other parties. The findings will also support the central bank in documenting and preserving financial claims linked to amounts paid from its foreign currency assets, particularly under subsidy programs.