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Activity Report of the Committee on Finance and the Budget of the National Assembly of Cameroon for the Year 2025

Cameroun · Adoption : 31 décembre 2025

Ce rapport d'activité annuel de la Commission des Finances et du Budget de l'Assemblée Nationale du Cameroun pour l'année 2025 présente les activités de contrôle et législatives de la commission. Il inclut les réunions trimestrielles, les forums d'échange avec la Chambre des Comptes de la Cour Suprême, et les initiatives de renforcement des capacités. La commission a examiné plusieurs projets de loi, notamment la loi de finances 2026, la loi de règlement 2024, et des ordonnances sur les…

REPUBLIQUE DU CAMEROUN Paix - Travail - Patrie ***

Assemblée Nationale du Cameroun ***

Commission des Finances et du Budget

REPUBLIC OF CAMEROON Peace - Work - Fatherland ***

National Assembly of Cameroon ***

Committee on Finance and Budget

ACTIVITY REPORT

OF THE COMMITTEE ON FINANCE AND THE BUDGET

Table of Contents

Preface by the Right Honourable Theodore DATOUO, Speaker of the National Assembly...4 Foreword by the Honourable Rosette Julienne MOUTYMBO AYAYI, Chairperson of the Committee on Finance and the Budget of the National Assembly...6

A. PART ONE: ACTIVITIES OF THE COMMITTEE ON FINANCE AND THE BUDGET OF THE

NATIONAL ASSEMBLY...09

I. QUARTERLY MEETINGS...10 1. Actions...10 2. Concerns and Recommendations...17 II. EXCHANGE FORUMS WITH THE AUDIT BENCH OF THE SUPREME COURT ...23 1. XXXIst Exchange Forum between the Committee on Finance and the Budget of the National Assembly and the Audit BENCH OF the Supreme Court...23 2. XXXIInd Exchange Forum between the members of The Committee on Fi nance and the Budget of the National Assembly and the Audit BENCH OF the Supreme Court ...25 III. CAPACITY BUILDING INITIATIVES FOR MEMBERS OF THE COMMITTEE ON FINANCE AND THE BUDGET (COMFIB) AND THE TECHNICAL SUPPORT UNIT (TSU)...27 Capacity building seminar with the Advanced Specialization Programme in Public Finance (PSSFP) March session 2025...27

B. PART TWO: LEGISLATIVE ACTIVITIES OF THE COMMITTEE ON FINANCE AND THE

BUDGET ...30

I. HOLDING OF THE BUDGET ORIENTATION DEBATE...30 1. Explanations of the Government ...31 2. Recommendations...36 II. SUMMARY OF BILLS REVIEWED BY THE COMMITTEE ON FINANCE AND THE BUDGET...37 1. Bill No. 2082/PJL/AN establishing a mandatory legal cession on premiums or contributions and on reinsurance treaties in Cameroon...37 2. Bill No. 2085/PJL/AN on the Settlement Law of the Republic of Cameroon for the 2024 fiscal year...43 3. Bill No. 2086/PJL/AN on the Ratification of Ordinance No. 2025/001 of 11 July 2025 amending and supplementing certain provisions of Law No. 2024/13 of December 23, 2024 on the Finance Law of the Republic of Cameroon for the 2025 fiscal year...48 4. Bill No. 2087/PJL/AN on the ratification of Ordinance No. 2025/002 of 18 July 2025 setting Investment Incentives in the Republic of Cameroon...52 5. Bill No. 2091/PJL/AN on the Finance Law of the Republic of Cameroon for the 2026 fiscal year...58

CONCLUSION...66

NATIONAL ASSEMBLY

ASSEMBLEE NATIONALE NATIONAL ASSEMBLY

Preface by the Right Honourable Theodore DATOUO,

Speaker of the National Assembly

On behalf of the National Assembly and by virtue of the powers conferred upon me by my new position as Speaker of this August Institution, I contribute to the writing of the 2025 Annual Report of the Committee on Finance and the Budget with a profound sense of satisfaction and responsibility. This comprehensive and substantial document is far more than an administrative report; it reflects demanding legislative and oversight work, conducted with rigour, patriotism, and unwavering commitment to serving the best interests of the Nation.

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