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Texte juridique · n° 0001879 /CL/MINFI

Circular Letter No. 0001879 /CL/MINFI of 31 DEC 2025 relating to the Execution, Monitoring and Control of the Execution of the Budgets of Regional and Local Authorities for the 2026 Financial Year

Cameroun · 0001879/CL/MINFI · Adoption : 31 décembre 2025

Cette circulaire du Ministère des Finances du Cameroun fixe les modalités d'exécution, de suivi et de contrôle des budgets des collectivités territoriales décentralisées (CTD) pour l'exercice 2026. Elle présente le contexte macroéconomique international, régional et national, identifie les acteurs impliqués (ordonnateurs, contrôleurs financiers, comptables publics) et définit les prérequis à l'exécution budgétaire. La circulaire détaille les procédures et phases d'exécution, les dépenses…

REPUBLIC OF CAMEROON Peace-Work-Fatherland MINISTRY OF FINANCE

REPUBLIC OF DALLAS MINISTERE DES FINANCES

CIRCULAR LETTER No. 0001879 /CL/MINFI of 31 DEC 2025 relating to the Execution, Monitoring and Control of the Execution of the Budgets of Regional and Local Authorities for the 2026 Financial Year.

| SERVICES DU PREMIER MINISTRE VISA | |

00280631.DEC 2025
PRIME MINISTER'S OFFICE

TABLE OF CONTENTS

I. GENERAL PROVISIONS ... 6 II. On the Role of Actors in the Execution of RLAs Budgets ... 11 A. Principal Actors in the Execution of RLAs Budgets ... 11 1. The Authorising Officer ... 12 2. The Finance Controller ... 13 3. The Public Accountant ... 15 B. Other Actors in the Execution of RLAs Budgets ... 17 1. Stores Accountant ... 17 2. The Project Owner and Other Actors ... 22

III. PREREQUISITES FOR EXECUTION OF THE BUDGET OF RLAs ... 30 A. Prerequisites for the Management of Transferred Credits to RLAs ... 30 1. General Provisions on the Management of Transferred Credits ... 30 2. Modification of Expenditure Authorisations ... 32 B. Prerequisites for the Management of Other RLAs Resources ... 35 C. Brought forward credit ... 36

IV. MODALITIES FOR THE EXECUTION OF THE BUDGETS OF RLAs ... 37 A. Procedures and Phases of the Execution of the budget of RLAs ... 37 1. Procedures of execution of the budgets of RLAs ... 37 2. Phases of RLA Budget Execution ... 43 B. Other Execution Modalities ... 51 1. Operational Expenditures of RLAs ... 51 2. Operating Expenditures Prohibited for RLAs ... 52 3. Investment Expenditures of RLAs ... 52 V. Monitoring, Evaluation, Control, and Reporting of RLA Budgets ... 55 A. Monitoring and Evaluation ... 55 B. Performance Management ... 56 C. Budget Execution Control ... 58 1. Judicial Control ... 58 2. Administrative Control ... 58 3. Internal Control ... 59 D. Budget Execution Reporting ... 59 1. Budgetary Accounting ... 59 2. General Accounting of RLAs ... 60 VI. Miscellaneous and Final Provisions ... 64

| SERVICES DU PREMIER MINISTRE VISA | |

00280631. DEC 2025
PRIME MINISTER'S OFFICE

The Minister of Finance

To:

  • Governors of Regions;
  • Presidents of Regional Councils;
  • Presidents of Regional Executive Councils;
  • Senior Divisional Officers;
  • City Mayors;
  • Mayors of Councils;
  • Presidents of Council Unions;
  • Specialised Finance Controllers assigned to Regional and Local Authorities (RLAs);
  • Public Accountants of Regional and Local Authorities (RLAs).
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