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# CAMEROON CITIZEN BUDGET 2023
www.dgb.cm
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MINFI CITIZEN BUDGET 2023
# Table of contents
ACRONYMS AND ABBREVIATIONS 08 LIST OF TABLES AND GRAPHS 09 FOREWORD 10 WHAT ARE THE KEY FIGURES FOR THE 2023 BUDGET? 11 PART ONE: GENERAL INFORMATION ON BUDGET PREPARATION 12 I- KEY BUDGETARY CONCEPTS 13 I.1-Finance laws 13 I.2-State budget 14 I.3-Citizen budget 14 II-HOW IS THE STATE BUDGET PREPARED? 15 II.1- Legal framework for budget preparation 15 II.2- Actors in the budgetary process 15 II.3- Steps in the budget preparation process 15 PART TWO: PRESENTATION OF THE 2023 BUDGET 17 III- CONTEXT AND ASSUMPTIONS FOR THE 2023 BUDGET 18 III.1- Context 18 III.2- Assumptions 19 IV- WHAT ARE THE MAIN ORIENTATIONS OF THE 2023 BUDGET AND THE NEW MEASURES IN TERMS OF REVENUE? 20 IV.1- Main Orientations 20 IV.2- New measures in terms of revenue 20 IV.3- Priorities in terms of expenditure 25 V. WHAT ARE THE REVENUES OF THE STATE IN 2023? 27 V.1 State budgetary revenue 27 V.2 Revenue from Special Appropriation Accounts (SAA) 28 VI. WHAT ARE THE STATE EXPENDITURES IN 2023? 29 VI.1 General budget expenditure 29 VI.2 Expenditure on special appropriation accounts (SAA) 30 VII. HOW IS THE GAP BETWEEN STATE REVENUE AND EXPENDITURE FILLED? 31 VII.1 State financing needs 31 VII.2 How does the government intend to mobilise the money it will need? 31 PART THREE: ANALYSIS OF THE 2023 BUDGET 32 VIII. HOW HAS THE GENERAL BUDGET EXPENSES BEEN DISTRIBUTED? 33 VIII.1 Budget repartition into mission and ministry/institution 33 VIII.2 Repartition of budget by sector 36 VIII.3 Repartition of budget investment in public sector 37 VIII.4 The 10 budget programmes with the largest allocations 38 VIII.5 Some state investments of 2023 40 IX. HOW IS DECENTRALIZATION FUNDED IN 2023? 43 X- HOW IS GENDER TAKEN INTO ACCOUNT IN THE 2023 BUDGET? 44 X.1- Advances in the implementation of Gender Responsive Budgeting (GRB) 44 X.2- Gender-sensitive spending in the 2023 budget 44 XI. LEXICON 45 XII. REFERENCE DOCUMENTS 47 XIII. USEFUL INFORMATION 48
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MINFI CITIZEN BUDGET 2023
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H.E. Paul BIYA President of the Republic of Cameroon
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2023 FINANCES LAW
MINFI
CITIZEN BUDGET 2023
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H.E. Joseph DION NGUTE Prime Minister, Head of Government
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MINFI CITIZEN BUDGET 2023
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!img-12.jpeg H.E. Louis Paul MOTAZE Minister of Finance
!img-13.jpeg H.E. YAOUBA ABDOULAYE Minister Delegate at the Ministry of Finance
!img-14.jpeg M. Gilbert Didier EDOA Secretary General at the Ministry of Finance
!img-15.jpeg M. Cyrill EDOU Alo'o Director General of the Budget
2023 FINANCES LAW
MINFI
CITIZEN BUDGET 2023
# ACRONYMS AND ABBREVIATIONS
| BEAC | Bank of Central African States | | --- | --- | | CA | Commitment Authorization | | CEMAC | Economic and Monetary Community of Central African States | | CFAF | Central African Financial Cooperation Franc | | DGB | Directorate General of Budget | | GDP | Gross Domestic Product |