Ordonnance n° 59-2 du 2 January 1959, concerning the Organic Law relative to Finance Laws (“Loi organique relative aux lois de finances”, or LOLF), marked a pivotal moment in the evolution of French public finance. It modernized and formalized the budgetary process, laying the groundwork for greater transparency and accountability in government spending. Preceding the more comprehensive LOLF of 2001, the 1959 Ordonnance addressed the deficiencies identified in the existing budgetary framework. Prior to 1959, the French budget process was characterized by a lack of clarity and control. The system, largely inherited from the 19th century, provided limited insight into the allocation and use of public funds. Parliamentary scrutiny was often hampered by the complexity and opacity of budgetary documents. There was a perceived disconnect between the political objectives of the government and the actual implementation of its financial policies. The 1959 Ordonnance sought to remedy these issues through several key innovations. One of the main contributions was the formalization of the structure and content of the Finance Law (Loi de Finances). It standardized the presentation of budgetary information, making it easier for parliamentarians and the public to understand the government’s financial plans. This involved a clearer distinction between revenue and expenditure, along with a more detailed breakdown of budgetary allocations by ministry and function. The Ordonnance established the principle of “specificity,” which meant that budgetary appropriations were earmarked for specific purposes, thereby limiting the government’s ability to reallocate funds without parliamentary approval. Furthermore, the 1959 Ordonnance strengthened the role of Parliament in the budgetary process. It established clear procedures for the examination and approval of the Finance Law, granting Parliament more time and resources to scrutinize the government’s proposals. The Ordonnance also introduced the concept of budgetary control, empowering Parliament to monitor the implementation of the budget and hold the government accountable for its financial performance. This was achieved through the creation of specialized committees and the provision of access to relevant financial information. Another important aspect was the enhancement of budgetary forecasting and planning. The Ordonnance emphasized the need for accurate and reliable economic and financial forecasts as a basis for budgetary decision-making. This involved the development of sophisticated economic modeling and forecasting techniques, as well as the establishment of independent bodies responsible for scrutinizing the government’s macroeconomic assumptions. While a significant step forward, the 1959 Ordonnance had its limitations. It primarily focused on the form and procedure of the budgetary process, rather than addressing the underlying principles of public financial management. The concept of performance-based budgeting was not yet fully developed, and the emphasis remained on input control rather than output measurement. The Ordonnance also lacked a comprehensive framework for multi-year budgeting, which limited the government’s ability to plan for long-term financial commitments. Nevertheless, the Ordonnance n° 59-2 of 2 January 1959 played a crucial role in modernizing French public finance. It provided a foundation for subsequent reforms, culminating in the comprehensive LOLF of 2001. The 1959 Ordonnance established the basic principles of budgetary transparency, accountability, and parliamentary control that continue to shape the French budgetary process today. It remains a landmark achievement in the history of French public financial management, paving the way for a more efficient and responsive government.
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