DECREE NO. 2019/3199/PM OF 11 SEPTEMBER 2019 TO SET THE GENERAL FRAMEWORK FOR PRESENTATION OF THE
# ACCOUNTING PLAN 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 Directive No. 03/11-UEAC-195-CM-22 of 19 December 2011 relating to the accounting plan of the State;
Mindful of Law No. 2018/011 of 12 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 12 July 2018 on the Fiscal Regime of the State and Other Public Entities;
Mindful of Decree No. 92/089 of 4 May 1992 specifying 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 amended 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 DECREE AS FOLLOWS:
# CHAPTER I ## GENERAL PROVISIONS
ARTICLE 1
(1) This decree sets the general framework for the presentation of the Accounting Plan of the State, abbreviated as "APS".
(2) To this end, it defines the standards, the principles and the rules relating to the keeping of the general accounts of the State and determines the modalities of its implementation with a view to the production of the financial statements relating there.
(3) It applies to the State and other legal entities governed by public law, subject to their specificities, such as public establishments and Regional and Local Authorities (RLAs).
ARTICLE 2
(1) The general accounts of the State is intended to describe the heritage of the State and its evolution.
(2) The general accounts of the State is based on the principle of recognition of rights and obligations.
(3) Operations are recorded in the general accounts for the financial year to which they relate, regardless of their date of cashing or payment.
(4) The general accounts of the State is kept in double entry on the basis of the accounting plan of the State.
(5) Public accountants are in charge of keeping and compiling the accounts of the State in accordance with the principles and rules of the accounting profession.
SERVICES SU PRÉMIER MINISTRE SECRETARIAT GÉNÉRAI, DIRECTION DES AFFAIRES ADMINISTRATIVES ET DES INDUSTRIES COPIE CENTIFIQUE CONFORME
In particular, they ensure the accuracy of accounting records and compliance with procedures.
ARTICLE 3
(1) The general accounts of the State draws inspiration from international standards and the principles of the accounting system of the Organisation for the Harmonization in Africa of Business Law (OHADA). It is implemented in accordance with the plan of accounts annexed to this decree.