DECREE N° 2019/3187/ PM
OF 9 SEPTEMBER 2019
TO SET THE GENERAL FRAMEWORK
FOR THE PRESENTATION OF THE
# STATE'S BUDGETARY NOMENCLATURE
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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;
Mindful of Law No. 74/18 of 5 December 1974, relating to the control Authorising officers, vote holders and managers of public votes and State-owned enterprises as amended by Law No. 76/4 of 8 July 1976;
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 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 Decree No. 92/089 of 4 May 1992 to specify the duties of the Prime Minister, amended and Supplemented by Decree No. 95/145-A of 4 August 1995;
Mindful of Decree No. 2013/160 of 15 May 2013 on the General Regulations of Public Accounting
Mindful of Decree No. 2018/190 of 2 March 2018 to amend and supplement Decree No.2011/408 of 9 December 2011 on the organisation of Government;
Mindful of Decree No. 2019/001 of 4 January 2019 on the appointment of the Prime Minister, Head of Government;
HEREBY DECREES AS FOLLOWS:
CHAPTER I
GENERAL PROVISIONS
ARTICLE 1
This decree fixes the general framework of presentation of the Budgetary Nomenclature of the State, abbreviated «BNS».
(2) To this end, it specifies the rules of presentation of the operations of the general budget, the annex budgets and the special accounts of the Treasury.
(3) It applies to the State and to other corporate bodies governed by public law, subject to their specificities, like public establishments and regional and local authorities (RLAs).
ARTICLE 2
(1) Budgetary operations are classified according to a codification common to all categories of revenue and expenditure of the State, called the «Budgetary Nomenclature of the State».
(2) The budgetary nomenclature is the instrument that, by classifying the revenue and expenditure of the State in a logical, coherent and clear order, allows the elaboration, execution and control of the general budget, the annexed budgets and the special accounts of the Treasury, as well as the provision of authorities with reliable information, facilitating analysis and decision-making.
SERVICES SU PRIVACY HYVETRE SECRETARY GENERAL DIRECTOR DES AFFAIRES ADMINISTRATIVES ET DES INDUSTRIES COPIE CENTRALE CONFORME
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# ARTICLE 3
(1) Operations of the general budget, annex budgets and special accounts of the Treasury are classified under revenue, according to their nature.
(2) Operations of the general budget, the annex budgets and the special accounts of the Treasury are classified under expenditure, according to the classifications by administrative destination, by programme, by function and by economic nature.