REPUBLIC OF CAMEROON
REPUBLIC OF CAMEROON
REPUBLIC OF CAMEROON
Paisk – Travail – Patrie
Peace – Work – Fatherland
STATE BUDGET EXECUTION REPORT FOR THE 2020 FINANCIAL YEAR
CONTENTS
CONTENTS...i LIST OF TABLES, GRAPHS AND APPENDICES...ii ACRONYMS AND ABBREVIATIONS...iii EXECUTIVE SUMMARY...1 INTRODUCTION...4 PART ONE: BUDGET RESOURCES...7 1.1. Domestic resources...8 1.2. Borrowings and grants...12 PART TWO: BUDGETARY CHARGES...15 2.1. Expenditure per economic type...15 2.2. Specific case of social expenditure...18 PART THREE: BUDGET RESULTS...20 3.1. Fiscal balances...20 3.2. Other budget management indicators...22 3.3. Financing...22 3.4. Cash management...23 PART FOUR: SPECIFIC THEMES LINKED TO BUDGET EXECUTION...26 4.1. Specific budget management...26 4.2. Situation of award and execution of public contracts as at 31 December 2020 34 4.3. Specific issues...37 CONCLUSION...v APPENDICES...vi GLOSSARY...xxiii TABLE OF CONTENTS...xxv
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LIST OF TABLES, GRAPHS AND APPENDICES
List of figures
Figure 1: Structure of domestic revenue ... 8 Figure 2: Structure of tax revenue (in %) ... 9 Figure 3: Weight of non-tax revenue components in 2020 ... 12
List of tables
Table 1: Budgetary resources for the 2020 financial year ... 7 Table 2: Execution of major taxes by the DGI (in billions) ... 10 Table 3: Customs revenue execution (in billion) ... 11 Table 4: Execution of non-oil revenue (in billion) ... 12 Table 5: Borrowings (in billion) ... 14 Table 6: Overall budget execution in expenditure (in billion) ... 15 Table 7: Social expenditure execution in 2020 (in billion) ... 19 Table 8: Summary of budgetary execution (in billion) ... 20 Table 9: Trend in budget balances from 2019 to 2020 (in billion) ... 21 Table 10: Some budget management indicators ... 22 Table 11: Presentation of uses and resources of financing (in billion) ... 23 Table 12: State arrears clearance situation at the end of 2020 (in billion) ... 24 Table 13: Distribution of resources obtained from FTB per maturity ... 24 Table 14: Distribution of SAA COVID's financial resources per source of funding ... 28 Table 15: Breakdown of expenditure per major categories ... 28 Table 16: Execution of SAA COVID expenditure by Government department (in million) ... 29 Table 17: Execution of SAA COVID per programme (in thousands) ... 32 Table 18: Execution of expenditure on resources transferred to councils (in billion) ... 34 Table 19: Overall performance of public procurement and contract execution as at 31 December 2020 ... 35 Table 20: Situation of expenditure through the exceptional procedures in 2020 ... 37 Table 21: Cash advances ... 38 Table 22: Situation des régies en 2019 et 2020 in billion ... 38
List of appendices :
Appendix 1: Trends per budget item between the IFL and AFL 2020 (in billion) ... vi Appendix 2: Expenditure per programme, Government department and institutions ... viii Appendix 3: Execution of investment resources transferred to councils (in thousands) ... xxii
ACRONYMS AND ABBREVIATIONS
CA: Commitment Authorisation AFD: French Development Agency AMBACAM: Cameroon's embassy ANI: Attestation of non-indebtedness EPA: Economic Partnership Agreement TBAL: Trial Balance OB: Opening Balance