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integral coverage of expenses.
• Budget bills
Article 103
The Parliament votes the bill of the law of finance within the conditions provided for
by the law.
The National Assembly is referred to [the matter] of the bill of the law of finance at
the opening of the second ordinary session.
The National Assembly decides [statue] first within a time of sixty days after the
deposit of the bill and the Senate has at its disposal fifteen days counting from the
date of reception to decide.
If the Senate adopts a text identical to that of the National Assembly, the law is
transmitted without delay to the President of Faso for promulgation.
If the Senate has not decided within the time required or is in disagreement with the
National Assembly, the bill is transmitted with urgency to the National Assembly
which decides definitively.
The provisions of the bill can be put into force by ordinance if the Assembly has not
decided at the latest on the date of the cloture of the session and only if the
budgetary year is about to expire. In this case, the Government convokes an
extraordinary session, in order to demand the ratification. If the budget is not voted
at the end of the extraordinary session, it is definitively established by ordinance.
If the bill of the law of finance has not been dealt with in a timely fashion to be voted
and promulgated before the beginning of the fiscal year, the Prime Minister demands
of urgency of the Assembly the authorization to restore the budget of the preceding
year by provisional twelfths.
Article 104
In the course of the execution of the budget, when the circumstances require it, the
Government proposes to the Parliament, the adoption of rectifying laws of finance.
Article 105
The Parliament regulates the accounts of the Nation, according to the modalities
specified by the law of finance.
It is, to this effect, assisted by the Court of Accounts which is responsible for all
inquiries and studies concerning the execution of the public receipts and expenses,
or the management of the national treasury, of the territorial collectivities, of the
administrations or institutions arising from the State or submitted to its control.
• Designation of commander in chief
• Emergency provisions
• Power to declare/approve war
Article 106
The Parliament meets of plain right in the case of [a] state of siege, if it is not in
session. The state of siege can only be extended more than fifteen days with the
authorization of the Parliament.
The declaration of war and the sending of military contingents or observers abroad
are authorized by the Parliament.
Burkina Faso 1991 (rev. 2012)
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