REPUBLIQUE DU CAMEROUN REPUBLIC OF CAMEROON Paix-Travail-Patrie Peace-Work-Fatherland 00000003 5 FEV 2021 CIRCULAR-LETTER No. …………/CL/MINFI of ………………relating to the execution, monitoring and control of the execution of the budgets of Regional and Local Authorities for the 2021 fiscal year.
# The Minister of Finance
TO
All
- The Presidents of Regional Councils and The Presidents of Regional Executive Councils;
- City Mayors;
- Mayors of Sub-Divisional Councils;
- Mayors of Councils;
- Presidents of Syndicates of Mayors;
- Specialized Financial Controllers;
- Public Accountants,
This circular-letter, taken in conformity with the provisions of Law No. 2019/024 of 24 December 2019 on the General Code of Regional and Local authorities, fixes the practical provisions relating to the execution, monitoring and control of the execution of the budgets of Regional and Local authorities (RLA) for the 2021 fiscal year.
It is also in compliance with the provisions of Law No. 2018/011 of 11 July 2018 on the Code of Transparency and Good Governance in the Management of Public Finances in Cameroon, on the one hand, and those of Law No. 2018/012 of 11 July 2018 on the Fiscal Regime of the State and Other Public Entities, on the other hand.
Also, the execution of the budgets the Regional and Local Authorities has to be in line with the acceleration and the intensification of the decentralization process in order to bring added value to socio-economic, cultural, health, educational and sports development within the grassroots populations.
In addition, the execution of the said budgets for the 2021 fiscal year has to be inscribed;
- On the one hand, in pursuit of the implementation of the global response plan against the Covid-19 pandemic, and to facilitate the post health crisis recovery, and
- On the other hand in the implementation of the National Development Strategy (NDS) 2020-2030.
This circular letter seeks to review practical modalities to be implemented in the execution of the budgets of RLA, both in terms of revenue and expenditure, as well as those relating to the monitoring and control of the execution of the said budgets.
I- GENERAL PROVISIONS
- The budgets of the RLA shall be operational from 1 January 2021.
- The execution of the budgets of RLA shall cover the calendar year. However, an additional period from 1 to 31 January 2022 shall be granted to RLA for the settlement of operations relating to the close of the fiscal year.
- The execution of the budgets must obey the rules and procedures in force with regards to revenue collection and public expenditure commitment. Likewise, all financial operations must be recorded in accordance with the RLA Sectorial chart of accounts.
- The execution of budgets must be done by distinguishing between revenue and expenditure operations on the one hand, and respecting the principle of the separation of the functions of Authorising Officer and Public Accountant, on the other hand.