DECREE N° 2019/3186/PM
OF 9 SEPTEMBER 2019
TO SET THE GENERAL FRAMEWORK
FOR THE PRESENTATION OF THE
# TABLE OF FINANCIAL OPERATIONS OF THE STATE
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# REPUBLIC OF CAMEROON ## PEACE - WORK - FATHERLAND
Ministry of Finance www.minfi.gov.cm www.dgb.cm
THE PRIME MINISTER, HEAD OF GOVERNMENT,
Mindful of the Constitution;
Mindful of law No.74/18 of 5 December 1974, relating to the control of Authorising officers, vote holders and managers of public appropriations and State-owned enterprises as amended by Law No. 76/4 of 8 July 1976;
Mindful of Law No. 2017/011 of 12 July 2017 on the general statute of public enterprises;
Mindful of Law No. 2017/010 of 12 July 2017 on the general statute of public establishments;
Mindful of Law No. 2018/011 of 11 July 2018 on the Code of transparency and Good Governance in the management of public finances in Cameroon
Mindful of Law No. 2018/012 of 11 July 2018 on the Fiscal Regime of the State and other public entities;
Mindful of Decree No. 2018/190 of 2 March 2018 to amend and supplement Decree No.2011/408 of 09 December 2011 on the organisation of Government;
Mindful of Decree No. 2019/001 of 04 January 2019 on the appointment of the Prime Minister, Head of Government;
HEREBY DECREES AS FOLLOWS:
CHAPTER I GENERAL PROVISIONS
ARTICLE 1
This decree sets the general framework for the presentation of the Table of Financial Operations of the State, abbreviated "TFOS".
ARTICLE 2
For the purposes of this decree, the following definitions are permitted:
Institutional unit
Resident economic entity, capable in its own right to own assets, enter into commitments and engage in economic activities and transactions with other entities.
Institutional unit resident of a country
Institutional unit whose centre of economic interest lies on the economic territory of this country.
Statistical units of public administrations
Resident institutional units whose activity is mainly financed principally by taxes and incidentally by other compulsory transfers, without exclusion of loans, donations and other resources, and whose production is non-commercial and consists mainly to provide non-market goods and services to the community
for collective or individual consumption and to redistribute income and wealth through transfers.
SERVICES SU PRIVACA HINISTRA SECRETARIAT GENERAL DIRECTOR DES AFFAIRES ADMINISTRATIVES ET DES PROJETES COPIE CENTIFIQUE CONFORME
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# Transactions
Operations that reflect government's financial decisions and constitute exchanges between public administrations, other sectors of the economy and the rest of the world. Transactions cover both management and asset and liability operations.
# Other economic flows
Operations consisting of holding gains and losses such as revaluations due to exchange rate fluctuations or price changes, as well as changes in volume, such as destruction caused by natural disasters, or the discovery of natural resources, whose determinants are beyond the control of the public authorities. Other economic flows only relate to economic assets and liabilities.
# Financial assets
Financial claims held by the public administrations on the rest of the economy.
# Non-financial assets
Tangible and intangible economic assets other than financial assets.
# Liabilities