Strengthening Parliamentary Financial Oversight in the Era of Sincerity: Contributions and Areas for Improvement of Organic Finance Law No. 130.13

Abstract

The process for passing the annual Finance Bill represents a pivotal moment for parliamentary oversight of government actions. It serves as a key occasion to assess the legislative institution's exercise of financial authority and to evaluate the balance of power between the executive and legislative branches. In the context of rationalized parliamentarism, however, Parliament is often relegated to a mere role of endorsement, functioning more as a recording chamber than a fully empowered decision-making body.

In Morocco, it was not until the 6th Constitution of July 29, 2011, that the function of parliamentary oversight of government action was explicitly recognized. That said, Article 70 of this Constitution, which establishes legislative oversight of the executive, is expected to promote a rebalancing between the two institutions and strengthen the role of the nation's representatives.

As customary, the Constitution was complemented by the adoption of the Financial Constitution (Organic law relating to the finance law No. 130.13), whose promulgation aimed to implement constitutional provisions on financial matters, strengthen Parliament’s financial authority, work toward rebalancing powers between Parliament and the Government, and promote transparency and accuracy in financial reporting. Within this framework, this paper aims to shed light on the control exercised by the Moroccan Parliament over the executive during the budget authorization process (debate and vote on the draft finance law for the year) and the limitations of ex-post control during the examination and vote on the Regulation Law by parliamentarians. This analysis is conducted in light of the principle of sincerity established by Article 10 of Organic Law No. 130.13 and through a comparative lens, with the French experience serving as a model for the Moroccan system.