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Article 68
The Parliament votes the Bill of the Law of Finance.
The Parliament is referred to [the matter] of the Bill of the Law of Finance at the latest on the first
Monday of the month of November.
If the National Assembly has not decided in [a] first reading in a time period of forty five (45) days
after the deposit of the Bill, the Government refers [the matter] to the Senate which must decide in a
time period of fifteen (15) days. It then proceeds within the conditions specified in Article 66 of this
Constitution.
If the Parliament has not voted on the budget in a time period of sixty days (60) days, or if it did not
vote it in balanced form, the Government returns [renvoie] the Bill of the Law of Finance within
fifteen (15) days to the National Assembly.
The National Assembly must decide within eight (8) days. If the budget is not approved at the
expiration of this time period, the President of the Republic establishes it of office[,] by ordinance[,]
based on the revenues from the preceding year.
The Parliament controls the execution of the budget of the State and [the] annexed budgets. A
statement [état] of expenses will be provided to the Parliament at the end of each six months
[semestre] for the previous six months. The definitive accounts of a fiscal year [exercise] are
deposited during the course of the budgetary session of the following year and approved by a law.
The Court of Accounts [Cour des Comptes] is the superior Institution, independent [and] responsible
for [chargée de] the control of the public finances.
Its organization and its functioning as well as the status of its members will be established by an
organic law.
Article 69
The agenda of the Assemblies includes, by priority and in the order determined by the Government,
the discussion of the Bills and proposals of law accepted by it.
One sitting per week is reserved by priority for the questions of the members of the Parliament and
for the responses of the Government.
Article 70
The President of the Republic promulgates the laws in a time period of eight (8) days at the earliest
and thirty (30) days at the latest following the transmission to him [of the laws] made by the
Parliament.
The President of the Republic can, during this time period, send back the Bill or the proposal of law for
a second reading. If the National Assembly decides on adoption by the majority of its members, the
law is promulgated and published within the time period specified in the preceding paragraph.
Article 71
The state of siege and the state of urgency are decreed by the President of the Republic, for a
maximum duration of thirty (30) days.
This duration can be extended by the Parliament.
It meets of plain right if it is not in session.
The law defines the exceptional powers granted to the President of the Republic by the declarations
of state of siege and of state of urgency.
Mauritania 1991 (rev. 2012)
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