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ECONOMY AND FINANCE DEPARTMENT

Purpose of the Economy and Finance Department (Cameroon Context)

The Economy and Finance Department (often structured around the Council Treasurer or Revenue Office in collaboration with the administrative financial services) is the engine that transforms the Mayor’s vision (the Ordonnateur or Authorizing Officer) into operational reality, ensuring the Council’s financial autonomy is both managed and expanded.

1. Fiscal and Accounting Functions (The “Finance” Role)

This role is characterized by the strict separation of the Mayor (The Authorizing Officer/Controller of Expenditure) and the Council Treasurer (The Public Accountant/Payer), a core principle of Cameroon’s public finance law.

FunctionKey Activity in Cameroon ContextLegal Reference (CTD Code)
Budget PreparationDrafting the annual Council Budget, which must meet mandatory ratios (e.g., a minimum percentage for investment expenditure, often $\ge 40\%$). The budget is debated and voted on by the Municipal Council.Articles 39, 92
Revenue MobilizationIdentifying, assessing, and collecting all local taxes (e.g., Municipal Council Taxes, Additional Council Taxes/Centimes Additionnels Communaux), fees, licenses (e.g., windscreen licenses), and market taxes.Articles 11, 12
Execution of ExpenditureVerifying the regularity of the Mayor’s spending orders (mandates). The Council Treasurer ensures that expenditure complies with budget allocations and public procurement regulations before cash is released.Article 60 (Separation of Authorizing Officer and Public Accountant)
Management of TransfersManaging and accounting for all funds received from the Central Government, notably the General Decentralization Grant (Dotation Générale de la Décentralisation) and transfers via the FEICOM (Special Fund for Equipment and Inter-municipal Intervention).Article 15, 25
Accountability & AuditProducing the Management Account (Compte de Gestion) for the Council Treasurer, which must strictly agree with the Mayor’s Administrative Account (Compte Administratif). Both are submitted to the deliberating body (Council) and then to the jurisdiction of accounts for judgment.Articles 85, 98, 99
Custody of FundsSafekeeping and management of the Council’s funds, values, and securities, often linked to the Treasury Single Account (TSA) system, through the Council Revenue Office (Perception Municipale).Article 2 of the Decree on Revenue Offices

2. Economic Development Functions (The “Economy” Role)

This function relates to using the Council’s resources and powers to stimulate local economic growth and improve the community’s asset base.

Focus AreaCouncil ActivityImpact on Community
Local Development PlanningTranslating the overall Municipal Development Plan (PNDP) into concrete, funded investment projects (e.g., roads, markets, health centres).Ensures that public investment targets community-identified needs.
Commercial EnterpriseManaging the Council’s productive assets, such as markets, bus stations, slaughterhouses, and public parking lots, to generate sustainable revenue.Creates local employment and provides essential public services infrastructure.
Public-Private PartnershipFacilitating cooperation and investment with the private sector. The Council can hold equity (up to $33\%$) in local enterprises where appropriate for service delivery.Encourages private capital to fund public services and stimulates job creation.
Fixed Capital InvestmentEnsuring the investment budget (the $\ge 40\%$ minimum) is directed toward capital formation, thus building the municipal heritage and improving local service delivery capacity.Enhances the patrimoine communal (Council assets) for future generations.

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Purpose of the Economy and Finance Department (Cameroon Context)

The Economy and Finance Department (often structured around the Council Treasurer or Revenue Office in collaboration with the administrative financial services) is the engine that transforms the Mayor’s vision (the Ordonnateur or Authorizing Officer) into operational reality, ensuring the Council’s financial autonomy is both managed and expanded.

1. Fiscal and Accounting Functions (The “Finance” Role)

This role is characterized by the strict separation of the Mayor (The Authorizing Officer/Controller of Expenditure) and the Council Treasurer (The Public Accountant/Payer), a core principle of Cameroon’s public finance law.

FunctionKey Activity in Cameroon ContextLegal Reference (CTD Code)
Budget PreparationDrafting the annual Council Budget, which must meet mandatory ratios (e.g., a minimum percentage for investment expenditure, often $\ge 40\%$). The budget is debated and voted on by the Municipal Council.Articles 39, 92
Revenue MobilizationIdentifying, assessing, and collecting all local taxes (e.g., Municipal Council Taxes, Additional Council Taxes/Centimes Additionnels Communaux), fees, licenses (e.g., windscreen licenses), and market taxes.Articles 11, 12
Execution of ExpenditureVerifying the regularity of the Mayor’s spending orders (mandates). The Council Treasurer ensures that expenditure complies with budget allocations and public procurement regulations before cash is released.Article 60 (Separation of Authorizing Officer and Public Accountant)
Management of TransfersManaging and accounting for all funds received from the Central Government, notably the General Decentralization Grant (Dotation Générale de la Décentralisation) and transfers via the FEICOM (Special Fund for Equipment and Inter-municipal Intervention).Article 15, 25
Accountability & AuditProducing the Management Account (Compte de Gestion) for the Council Treasurer, which must strictly agree with the Mayor’s Administrative Account (Compte Administratif). Both are submitted to the deliberating body (Council) and then to the jurisdiction of accounts for judgment.Articles 85, 98, 99
Custody of FundsSafekeeping and management of the Council’s funds, values, and securities, often linked to the Treasury Single Account (TSA) system, through the Council Revenue Office (Perception Municipale).Article 2 of the Decree on Revenue Offices

2. Economic Development Functions (The “Economy” Role)

This function relates to using the Council’s resources and powers to stimulate local economic growth and improve the community’s asset base.

Focus AreaCouncil ActivityImpact on Community
Local Development PlanningTranslating the overall Municipal Development Plan (PNDP) into concrete, funded investment projects (e.g., roads, markets, health centres).Ensures that public investment targets community-identified needs.
Commercial EnterpriseManaging the Council’s productive assets, such as markets, bus stations, slaughterhouses, and public parking lots, to generate sustainable revenue.Creates local employment and provides essential public services infrastructure.
Public-Private PartnershipFacilitating cooperation and investment with the private sector. The Council can hold equity (up to $33\%$) in local enterprises where appropriate for service delivery.Encourages private capital to fund public services and stimulates job creation.
Fixed Capital InvestmentEnsuring the investment budget (the $\ge 40\%$ minimum) is directed toward capital formation, thus building the municipal heritage and improving local service delivery capacity.Enhances the patrimoine communal (Council assets) for future generations.