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Cameroon

Open Budget Survey Document Availability Tracker

December 2016 Update

To recognize improvements and identify slippages in budget transparency between rounds of the biennial Open Budget Survey, we periodically assess the public availability of the eight key budget documents – an essential component of transparency. This update presents the results of the most recent of these interim assessments.

Cameroon

Open Budget Survey 2015December 2016 Update
Pre-Budget StatementAvailable to the PublicAvailable to the Public
Executive's Budget ProposalAvailable to the PublicProduced for Internal Use Only
Enacted BudgetAvailable to the PublicAvailable to the Public
Citizens BudgetNot ProducedNot Produced
In-Year ReportsProduced for Internal Use OnlyProduced for Internal Use Only
Mid-Year ReviewProduced for Internal Use OnlyProduced for Internal Use Only
Year-End ReportAvailable to the PublicNot Available Online
Audit ReportProduced for Internal Use OnlyPublished Late

As of 31 December 2016, the government of Cameroon makes two of eight key budget documents publicly available online in a timeframe consistent with international standards. In prior rounds of the Open Budget Survey, IBP accepted documents that were available upon request and/or in hard copy only as being “publicly available.” In 2016 we updated this definition to require that all documents be published on a relevant government website. For more information, please read our update on the Open Budget Survey.

Since the Open Budget Survey 2015, which assessed budget documents that were available to the public up to 30 June 2014, Cameroon has produced the Executive’s Budget Proposal for internal use only and failed to publish the Year-End Report on the relevant government website. Hard copies of the Year-End report are available on request.

To improve budget transparency, Cameroon should publish an Executive’s Budget Proposal and In-Year Reports and publish a Year-End Report on the relevant government website. For more information on the content that the eight key budget documents should contain, and the publication timeframe for each document, please see IBP’s Guide to Transparency in Government Budget Reports and the Open Budget Survey Guidelines on Public Availability of Budget Documents.


2015

Downloads:
Country Summary - English Country Summary - French Questionnaire

Transparency (Open Budget Index) 44/100 

The Government of Cameroon provides the public with limited budget information.

Public Participation 29/100 

The Government of Cameroon is weak in providing the public with opportunities to engage in the budget process.

Budget Oversight 

By legislature 24/100

Budget oversight by the legislature in Cameroon is weak.

By auditor 33/100

Budget oversight by the supreme audit institution in Cameroon is weak.

Recommendations 

Improving Transparency

Cameroon should prioritize the following actions to improve budget transparency:

  • Publish In-Year Reports, the Mid-Year Review, and the Audit Report.
  • Produce and publish a Citizens Budget.
  • Increase the comprehensiveness of the Executive’s Budget Proposal by presenting more information on the classification of expenditures for future years and the classification of expenditures for prior years.
  • Increase the comprehensiveness of the Year-End Report by presenting more information on planned versus actual expenditures and information on planned versus actual performance.
Improving Participation

Cameroon should prioritize the following actions to improve budget participation:

  • Provide detailed feedback on how public perspectives have been captured and taken into account.
  • Hold legislative hearings on the budgets of specific ministries, departments, and agencies as well as on audit reports at which testimony from the public is heard.
  • Establish formal mechanisms for the public to assist the supreme audit institution to formulate its audit program and participate in audit investigations.
 Improving Oversight

Cameroon should prioritize the following actions to strengthen budget oversight:

  • Establish a specialized budget research office for the legislature.
  • Ensure the executive receives prior approval by the legislature before implementing a supplemental budget.
  • Require legislative or judicial approval to remove the head of the supreme audit institution.







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