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# CITIZEN BUDGET 2025
Easy to read and understand
www.dgb.cm
2 Budget transparency at the service of citizens
# Cameroun Map
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Far-North Head quarter: Maroua Number of UCC: 1 Number of DC: 47
North-west Head quarter: Bamenda Number of UCC: 1 Number of DC: 34
South-West Head quarter: Mian Number of UCC: 2 Number of DC: 31
Littoral Head quarter: Couala Number of UCC: 2 Number of DC: 29
Adamawa Head quarter: Ngaoundéré Number of UCC: 1 Number of DC: 21
Center Head quarter: Yaoundé Number of UCC: 1 Number of DC: 70
South Head quarter: Ebolowa Number of UCC: 2 Number of DC: 29
North Head quarter: Caroua Number of UCC: 1 Number of DC: 21
West Head quarter: Bafoussam Number of UCC: 1 Number of DC: 40
East Head quarter: Bertoua Number of UCC: 1 Number of DC: 33
UCC: Urban City Council. DC: District Council.
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Content
Acronyms and conventional abbreviations... 4 List of tables, graphics and figures... 5 Foreword... 6 What are the key figures for the 2025 budget?... 7
# PART ONE: GENERAL INFORMATION ON THE STATE BUDGET...10
I- Key budgetary concepts
I.1- Finance laws... 10 I.2- State budget... 10 I.3- Citizen budget... 11 I.3- Budgetary balance... 11
II- How is the State budget drawn up
II.1- Legal framework for preparing the budget... 12 II.2- Key actors in the budgetary process... 12 II.3- Stages in the budget preparation process... 13
# PART TWO: PRESENTATION OF THE 2025 STATE BUDGET...15
III- CONTEXT AND ASSUMPTIONS FOR THE 2025 BUDGET
III.1- Context... 15 III.2- Assumptions... 15 III.3- Main budgetary risks... 15
IV- KEY ORIENTATIONS AND PRIORITIES OF THE 2025 BUDGET
IV.1- Major orientations... 16 IV.2- Priorities of 2025 budget... 16
V- MAIN TAX AND NON-TAX MEASURES
V.1- Provisions on customs duties and taxes... 18 V.2- Tax measures... 19 V.3- Non-tax revenue collection measures... 21
VI. WHAT WILL BE THE STATE'S REVENUE IN 2025?
VI.1 General budget revenue... 22 VI.2 Revenue from special appropriation accounts (SAA)... 23
VII. HOW MUCH WILL THE STATE SPEND IN 2025?
VII.1 General budget expenditure... 24 VII.2 Expenditure on Special Appropriation Accounts (SAA)... 25
VIII. HOW IS THE GAP BETWEEN GOVERNMENT REVENUE AND EXPENDITURE BRIDGED?
VIII.1 Budget deficit... 26 VIII.2 State financing needs... 26 VIII.3 How does the Government intend to raise the money it is going to miss?... 26
# PART THREE: ANALYSIS OF THE 2025 BUDGET...28
IX. HOW WAS GENERAL BUDGET EXPENDITURE ALLOCATED?
IX.1 Budget allocation by ministry/institution... 29 IX.2 The 10 ministerial programs with the largest budgets... 33 IX.3 Breakdown of Public Investment Budget (BIP) by sector... 34 IX.4 Some state investments in 2025... 35
X. HOW WILL DECENTRALIZATION BE FINANCED IN 2025?
X.1- Transfer of resources... 37 X.2- Financing from tax transfers... 37
XI- HOW IS GENDER TAKEN INTO ACCOUNT IN THE 2025 BUDGET?
XI.1 Progress in implementing gender responsive budgeting... 38 XI.2- Gender- responsive spending in the 2025 budget... 39