MINISTRY OF FINANCE REPUBLIC OF CAMEROON Peace – Work – Fatherland
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CIRCULAR N° _________ /C/MINFI OF 30 DEC 2021
On the Instructions relating to the Execution of the Finance Laws, the Monitoring and Control of the Execution of the Budgets of the State and Other Public Entities for the 2022 fiscal year
| SERVICES DU PREMIER MINISTRE VISA | | --- | | 014969 30 DEC 2021 | | PRIME MINISTER'S OFFICE |
# CONTENTS
GENERAL PROVISIONS
3
I. THE MAJOR AXES OF THE 2021 BUDGETARY POLICY
4
A. MEASURES BEARING ON THE OPTIMISATION OF THE COLLECTION OF TAX AND NON-TAX REVENUES AND CUSTOMS DUTIES,
4
B. MEASURES AIMED AT AMELEORATING THE QUALITY OF PUBLIC EXPENDITURE
13
C. OTHER MEASURES
38
II. THE REPORTING AND MONITORING OF THE EXECUTION OF THE BUDGET
49
A. ACCOUNTABILITY
49
B. PRODUCTION OF SUMMARY STATEMENTS
54
C. CONTROL AND MONITORING/EVALUATION
58
D. MONITORING PERFORMANCE OF PROGRAMS AND PROJECTS
64
FINAL PROVISIONS
67
| SERVICES DU PREMIER MINISTRE VISA | | --- | | 014969 30 DEC 2021 | | PRIME MINISTER'S OFFICE |
# THE MINISTER OF FINANCE
To All:
- Principal, Secondary and Delegated vote holders;
- Managers of programmes, projects and those ranking as such;
- Project Owners and delegated Project Owners;
- Finance controllers;
- Public Accountants and those ranking as such;
- Public and private partners.
The promulgation of the finance law for the 2022 fiscal year comes in a context marked at the national level, by the pursuit of the implementation of the National Development Strategy 2020-2030 (SND30) and the global response plan against the Coronavirus and its economic and social repercussions, the implementation of the post COVID-19 economic recovery plan and the new Economic and Financial Program concluded with the International Monetary Fund (IMF), the strengthening of social cohesion and the decentralization process through the operationalization of the Regions, the pursuit of the import-substitution policy, the maintenance of a security watch over the entire national territory, the continued reconstruction of the regions affected by security crises (North-West, South-West and Far-North), the fight against multifaceted security threats and the gradual implementation of the Universal Health Coverage (UHC). These issues and challenges require a large volume of resources, the mobilization of which has slowed down due to the COVID-19 pandemic.
In its preparation, the Finance Law for the 2022 fiscal year was largely influenced by the completion of the process of aligning the budgetary accounts with Decrees n°2019/3187/PM of 09 September 2019 and n°2019/3119/PM of 11 September 2019 respectively to lay down the general framework for the presentation of the State Budgetary Nomenclature (SBN) and the State Accounting Plan (SAP). This alignment, which marks the definitive and complete repeal of the 2003 State Budget Nomenclature, places our country firmly in the dynamic of the implementation of the 2011 Community directives and the transition to asset accounting.