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Décret · n° 2020/375

Décret n° 2020/375 du 07 juillet 2020 portant règles générales et règlementation de la comptabilité publique

Cameroun · 2020/375 · Adoption : 7 juillet 2020

Pays
Cameroun
Type
Décret
Numéro
2020/375
Référence
2020/375
Date d'adoption
7 juillet 2020
Organisation
Présidence de la République du Cameroun
RésuméCe décret fixe les règles générales d'exécution des budgets publics, de comptabilité, de contrôle des opérations financières et de gestion des fonds, valeurs et biens appartenant à l'État ou confiés à lui. Il s'applique à l'État, aux établissements publics, aux collectivités territoriales décentralisées et autres entités soumises au régime de la comptabilité publique. Il définit les rôles des ordonnateurs, des contrôleurs financiers et des comptables publics. Il abroge toutes les dispositions…

DECREE N° 2020/375

OF 07 JULY 2020

RELATING TO

# THE GENERAL RULES AND REGULATIONS GOVERNING PUBLIC ACCOUNTING

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REPUBLIC OF CAMEROON PEACE - WORK - FATHERLAND

Ministry of Finance www.minfi.gov.cm www.dgb.cm

# THE PRESIDENT OF THE REPUBLIC,

Mindful of the Constitution;

Mindful of Law No. 74/18 of 5 December 1974 relating to the control of public authorizing officers and vote holders, and State companies as amended and supplemented by Law No. 76/4 of 8 July 1976;

Mindful of Law No. 2003/5 of 21 April 2003 to lay down the jurisdiction, organization and functioning of the Audit Bench of the Supreme Court;

Mindful of Law No.2006/16 of 29 December to lay down the organization and functioning of the Supreme Court;

Mindful of Law No. 2006/17 of 29 December 2006 to lay down the organization, duties and functioning of regional audit courts;

Mindful of Law No.2017/11 of 12 July 2017 to lay down the general rules and regulations governing public corporations;

Mindful of Law No.2017/10 of 12 July 2017 to lay down the general rules and regulations governing public establishments;

Mindful of Law No. 2018/11 of 11 July 2018 to lay down the Cameroon Code of Transparency and Good Governance in public finance management;

Mindful of Law No. 2018/12 of 11 July 2018 relating to fiscal regime of the State and other public entities;

Mindful of Law No.2019/24 of 24 December 2019 to institute the general code of regional and local authorities;

Mindful of Decree No. 2011/408 of 9 December 2011 to reorganize the Government;

Mindful of Decree No. 2011/410 of 9 December 2011 to appoint members of the Government;

Mindful of Decree No. 2011/411 of 9 December 2011 to reorganize the Presidency of the Republic;

Mindful of Decree No. 2013/66 of 28 February 2013 to organize the Ministry of Finance;

Mindful of Decree No. 2015/434 of 2 October 2015 to reshuffle the Government;

Mindful of Decree No. 2018/191 of 02 March 2018 to reshuffle the Government;

Mindful of Decree No. 2018/190 of 2 March 2018 to supplement some provisions of Decree No. 2011/408 of 9 December 2011 to organize the Government;

Mindful of Decree No. 2011/408 of 9 December 2011 to organize the Government, as amended and supplemented by Decree No. 2018/190 of 2 March 2018;

Mindful of Decree No. 2019/1 of 4 January 2019 to appoint the Prime Minister, Head of Government;

MINISTRY OF LABOR AND FREQUENCY OF THE REPUBLIC OFFICE OF THE ADMINISTRATIVE AND INDUSTRIAL SECURITIES MINISTRY OF INDUSTRIAL SERVICE AND EMPLOYMENT SERVICE

# HEREBY DECREES AS FOLLOWS:

PART I

GENERAL PROVISIONS

CHAPTER I

SCOPE OF APPLICATION

Article 1:

(1) This decree lays down the basic rules governing the execution of public budgets, accounting, the control of financial transactions as well as the management of funds, securities and property belonging to or entrusted to the State.

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