Conducted jointly by UJML and UAC, this research explores the role of parliament in budgetary authorization in West Africa.
Key Takeaway: Conducted jointly by UJML and UAC, this research explores the role of parliament in budgetary authorization in West Africa.
Mesnil Toni (Université Jean Moulin - Lyon 3).
Thesis defended in 2015.
This research was conducted as part of a Franco-Beninese joint supervision (cotutelle), ensuring it is simultaneously grounded in local field conditions and international academic standards.
Context and Problem Statement
Budget approval by parliament is a key moment in the financial management process of West African states. It is meant to ensure financial transparency and accountability in the use of public resources. However, an in-depth analysis reveals that parliament's role in this process is often limited by regulatory constraints and by the autonomy the executive branch has to adjust the budget without returning to parliament. This situation raises questions about the effectiveness of the budgetary oversight exercised by parliament and about the real scope of its role in public finance management.
Parliament's authority to review and approve the budget has notable limits. On one hand, the ways in which this authority is exercised are governed by regulations that restrict the scope of parliamentary intervention. On the other hand, the latitude the executive branch has to modify the budget during budget execution reduces the scope of parliamentary authority. Although parliament is responsible for voting on the finance bill, its role is evolving toward a deliberative function, which changes the very nature of its involvement in the budgetary process.
Methodology
This research is based on a qualitative analysis of budgetary practices in Francophone West African states. It draws on an examination of the legislative texts governing the budgetary process, as well as case studies of the interactions between parliament and the executive branch. Interviews with key stakeholders, such as members of parliament, government representatives, and public finance experts, were also conducted to gather perspectives on developments in budgetary oversight and the challenges encountered.
The analysis focuses on several dimensions, including how parliament exercises its budgetary authorization power, the mechanisms for monitoring budget execution, and the impact of these processes on financial transparency. The research also examines how West African parliaments are seeking to strengthen their oversight of budget execution in a context where transparency requirements are becoming increasingly pressing.
Key Findings
The study's results show that while parliament retains the capacity to approve the budget, its role is evolving toward a deliberative function. This shift is reflected in greater involvement in discussions on budgetary priorities and the implications of government choices. As a result, parliament is moving away from its traditional role of simple approval to adopt a more proactive approach, centered on dialogue and critical analysis of budget proposals.
Budgetary oversight is also being strengthened through mechanisms such as the review of budget execution reports and the establishment of monitoring committees. These mechanisms aim to ensure effective oversight of the use of public resources, making it possible to assess the impact of spending. The study also reveals that increasing the oversight and monitoring capacity of members of parliament is essential to ensure that resources are used responsibly.
Another important dimension observed is the trend toward a shift in parliament's role, reflected in strengthened financial accountability. West African parliaments are putting in place initiatives to improve their analytical and monitoring capacity, with efforts aimed at training members of parliament on budgetary issues. This approach is seen as necessary to ensure that parliament can play an effective role in public finance management.
Discussion and Outlook
The evolving role of parliament in budgetary authorization raises critical issues for public finance management in West Africa. As parliament seeks to assert itself as a key player, it is essential to explore ways to support this evolution. The reforms being considered should aim to strengthen parliament's power while ensuring the executive branch retains the capacity needed to act effectively.
Establishing robust monitoring mechanisms, together with training for members of parliament on budgetary issues, represents a relevant avenue for development. These initiatives could help improve financial transparency and increase the accountability of stakeholders in the use of public resources. Future research should further examine the effects of these reforms on financial governance and assess the impact of parliamentary action on budgetary transparency and accountability.
The dynamic between parliament and the executive branch in the budgetary process remains a fertile area of study, particularly with regard to the tensions that can emerge when budgetary prerogatives are shared. A better understanding of these interactions could contribute to the development of more effective financial governance models, tailored to the specific contexts of Francophone West African states.
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Sources and Access
Mesnil Toni. L'autorisation budgétaire dans le droit financier ouest-africain francophone. Droit. Université Jean Moulin - Lyon 3; Université d'Abomey Calavi, 2015. Français. ⟨NNT : ⟩. ⟨tel-02911578⟩