constituteproject.org
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The law determines:
• the modalities of utilization of the funds of external loans and of
parliamentary and jurisdictional control;
• The regime of personal and pecuniary responsibility of the financial
authorities who are authors of diversion of the funds of loans as well as that
of the disengagement of the responsibility of the State.
• Economic plans
Article 91
The program laws determine the objectives of the action of the State in matters of
economic, environmental, social and territorial development.
The provisions of this Article are specified and completed by an organic law.
• Budget bills
Article 92
The Parliament examines the bill of the law of finance in the course of the second
ordinary session.
Under the authority of the Prime Minister, Head of Government, the Ministers in
charge of Finance and of the Budget prepare the bill of the law of finance.
The Parliament is provided with a maximum time period of sixty days to examine it.
The National Assembly is provided with a maximum time period of thirty days
counting from the presentation of the bill to examine it in a first reading. Without
having pronounced itself in this time period, it is deemed to have adopted it and the
bill is transmitted to the Senate.
In the same conditions, it is provided for the first reading with a time period of fifteen
days counting from the transmission of the bill, and each Assembly is provided with a
time period of five days for each one of the subsequent readings.
Without having pronounced itself within the given time period an Assembly is
deemed to have voted favorably on the text to which it was referred.
If the Parliament has not adopted the bill of the law of finance before the closure of
the second session, the provisions of the bill may enter into force by way of
ordinance including one or several of the amendments adopted by the two
Assemblies.
Any amendment to the bill of the budget causing an increase in the expenditures or a
diminution of the public resources must be accompanied by a proposal of
augmentation of receipts or of equivalent economies.
If the bill of the law of finance of a fiscal year was not presented in a timely fashion to
be adopted before the beginning of that fiscal year, the Prime Minister is authorized
to receive the taxes and opens by decree the credits related to the services voted.
An organic law specifies the conditions for the adoption of the bill of the law of
finance.
• Budget bills
Article 93
The Court of Accounts assists the Parliament in the control of the action of the
Government. It assists the Parliament and the Government in the control of the
execution of the laws of finance as well as in the evaluation of the public policies.
With its public reports, it contributes to the information of the citizens.
The accounts of the Public Administrations must be regular and sincere, and give a
faithful image of the result of their administration, of their patrimony and of their
financial situation.
Madagascar 2010
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