Abstract
In 2015, Gabon has adopted the first LOLFEB budget. This new organic law regarding the financials laws and the budget execution has been submitted as Gabon's new “Constitution financière”.Resulting from a long process, the organic law deal with two topics: on one hand, improve public expenditure by updating public management and on another hand, support the transparency by strengthening parliament's role in budgetary matters. The budgetary reform from the organic law is not a simple process and rules modernization. This reform modifies deeply the Gabonese financial right because this inasmuch as this law introduces a new result-oriented program budgeting system and modernized the classics mode of public management. This law helps parliament to follow up public action by defining clear objectives, quantified indicators, accurate and measurables. The new budgetary management frame is focused on results reaching instead of compliant rules and processes. However, many issues have been identified during its implementation, following that, the republic president during the ministery council decided on May 17th 2018 to set up the budgeting system three years after its implementation.