Law N° 2014/026 of 23 December 2014 on the finance law of the Republic of Cameroon for the 2015 financial year

Law N° 2014/026 of 23 December 2014
on the finance law of the Republic of
Cameroon for the 2015 financial year
The Parliament deliberated and adopted, the President of the Republic hereby enacts the law set out below:
PART ONE
I: PROVISIONS RELATING TO RESOURCES
CHAPTER ONE
GENERAL PROVISIONS
SECTION ONE: Taxes, contributions, royalties, proceeds and public revenue of the Republic of Cameroon shall
continue to be collected in accordance with the instruments in force, subject to the provisions of this law. CHAPTER TWO
PROVISIONS RELATING TO THE GENERAL TAX CODE
SECTION TWO: The provisions of Sections 3, 5 (a), 7, 8 (a), 17, 18 (a), 21, 22, 24, 29, 36, 42, 44, 56, 69, 70, 87, 91,
92 (b), 104 (b), 105, 106, 107, 127, 137 (a), 140 (a), 142, 143, 149, 225, 225 (a), 239, 239 (a), 239 (b), 239 (c), 239
(d), 239 (e), 239 (f), 240, 342, 343, 543, 571, 607 (new), 608 (new), 608 (a) (new), M1, M4, M7 (a), M8 (a), M13,
M18, M35, M36, M42, M68, M76, M77, M99, M119, M121, C12 and C24 of the General Tax Code are hereby
amended and/or supplemented as follows:
BOOK ONE
TAXES AND DUTIES
I: DIRECT TAXES
CHAPTER I
COMPANY TAX
Section 3: …………………………………......…......................……………………….

pplemented as follows:
BOOK ONE
TAXES AND DUTIES
I: DIRECT TAXES
CHAPTER I
COMPANY TAX
Section 3: …………………………………......…......................……………………….

;
(5) Microfinance institutions irrespective of their legal form and their nature. Section 5 (a): (1) The following shall be deemed to be operating in Cameroon:
- undertakings headquartered in Cameroon or with effective management office in Cameroon
- undertakings that have a permanent establishment in Cameroon;
- undertakings that have a dependent representative in Cameroon. (2) The profits of the undertakings that do not fulfil the conditions referred to in paragraph (1)
above shall be taxable in Cameroon where they carry out activities that form a full business cycle in
Cameroon. Section 7: ...………………....................……......................………......………………….. ...............................................................................................................................................

………….. ...............................................................................................................................................

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A- OVERHEADS
1. Sundry remunerations and provision of services:
(d) Subject to international agreements, the following shall be regarded as expenses on condition that they
are not exaggerated:
 …………………………………..…………………………....................... ;
 ………………………………………………………................................. ;
 the amounts paid for the use of valid patents, brands, designs and models within the overall limit
of 2.5% taxable profit before the deduction of expenses claimed. The rest shall remain unchanged. Section 8 (a): (1) The expenses referred to in Section 7 above equal to or greater than CFAF 500 000 (five
hundred thousand) shall not be deductible when paid in cash. The rest shall remain unchanged. Section 17: (1) The rate of the tax applicable shall be 30%. (2) However, for companies under the dispensational tax regime, a special incentive tax regime or any
other tax advantage, the rate applicable shall remain that in force as of 1 January 2014. (3) In calculating the tax, any fraction of the taxable profit less than CFAF 1 000 shall be disregarded.

l remain that in force as of 1 January 2014. (3) In calculating the tax, any fraction of the taxable profit less than CFAF 1 000 shall be disregarded.

(4) Provided that if the company has received income from securities, the tax thus calculated shall be
diminished by setting off tax deducted at source on such income. This system shall not apply to companies referred
to in Section 13 above. Section 18 (a) (new): (1) Public limited companies must also keep a register of registered shares that they
issue. The register shall be kept and updated by each company or by each authorized person. (2) The register numbered and initialled by the court registry where the company is located shall
contain the following information:
- transactions relating to the transfer, conversion, pledging and sequestration of securities;
- date of transaction;
- surnames, given names and residence of the former and new holder of securities, in the case of
transfer;
- surnames, given names and residence of holder of securities, in the case of conversion of securities
to bearer of registered securities. (3) In the case of transfer, the name of the former holder of the securities may be replaced by a
serial number that helps to locate this name in registers.

the case of transfer, the name of the former holder of the securities may be replaced by a
serial number that helps to locate this name in registers.

All information contained in the registers must be
signed by the legal representative of the company or his delegated person. (4) In the case of the issuance of bearer securities, commercial companies are bound by the
obligations of the OHADA Uniform Act relating to the law on commercial companies and economic interest
groups. Section 21: (1) The company tax shall be paid on the initiative of the taxpayer not later than the 15 th of the
following month, in accordance with the terms below:
- in the case of the direct tax system taxpayers, one instalment representing 2% of the turnover realized during
each month shall be paid not later than the 15th of the following month. Such instalment shall be increased
by 10% as levy for additional council tax.

each month shall be paid not later than the 15th of the following month. Such instalment shall be increased
by 10% as levy for additional council tax.

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- ...................................................................................................................................;
(3) The advance payment shall be:
- 10% for any taxpayer that is not on the register of a tax office. The rest shall remain unchanged. Section 22: (1).............................................................................................................. (2) The amount of tax owed by each company or council shall not be less than the tax resulting from
the application of the 2% rate to the reference base as defined in Section 23 below. This minimum tax shall be increased by 10 % as levy for additional council tax. CHAPTER II
PERSONAL INCOME TAX
I - GENERAL PROVISIONS
Section 24: (1) A Personal Income Tax, assessed on the basis of the income earned, is hereby instituted. (2) The following categories of income shall be considered as income referred to in Sub-section 1
above:
The rest shall remain unchanged.

instituted. (2) The following categories of income shall be considered as income referred to in Sub-section 1
above:
The rest shall remain unchanged.

II – BASIS OF ASSESSMENT OF THE PERSONAL INCOME TAX
Section 29: The basis of assessment of the personal income tax shall be the sum of each of type of category
of net income earned by the taxpayer within one fiscal year, after an abatement of a fixed amount of CFAF 500
000 concerning wages and salaries. The rest shall remain unchanged. (ii) INCOME FROM STOCKS SHARES
I – TAXABLE INCOME
Section 36: ………………...............................................................……………………. ;
(3) The remunerations granted to board members of limited companies, excluding salaries and
industrial property royalties. The rest shall remain unchanged. Section 42: The following shall be taxable as (…) net overall capital gains realized in Cameroon or abroad during the
transfer, even indirect, of stocks, bonds and other capital shares of enterprises governed by Cameroonian law (…)”.

d in Cameroon or abroad during the
transfer, even indirect, of stocks, bonds and other capital shares of enterprises governed by Cameroonian law (…)”.

The indirect transfer of stocks, shares and bonds of enterprises governed by Cameroonian law including
notably any transfer made in Cameroon or abroad between two foreign companies under the same
consolidation scope when one of the entities of this scope, completely or partially, holds the share capital of
an enterprise governed by Cameroonian law. The rest shall remain unchanged.

ntities of this scope, completely or partially, holds the share capital of
an enterprise governed by Cameroonian law. The rest shall remain unchanged.

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III - ASCERTAINMENT OF TAXABLE BASIS
Section 44: Taxable income shall be assessed in respect of:
............................................................................................................................. ............................................................................................................................... (6) Income from indirect transfers referred to in Section 42 above, through the capital gain obtained
from the transfer price quota corresponding to the shares of the foreign entity in the Cameroonian
company’s capital. (iv) NON-COMMERCIAL PROFITS AND INCOME
I - TAXABLE INCOME
Section 56: (1) ............……………………...........……….….........…………………….. ;
(2)………………………......................................................…………………...;
(a) …………………………………..........………...........……..……………. ;
(b) …………………………………..........…….............………..…………….

...............................…………………...;
(a) …………………………………..........………...........……..……………. ;
(b) …………………………………..........…….............………..…………….

;
(c) ………………………………..........……….............………..……………..;
(d) the remunerations granted to board members of public institutions, public and semi-public
corporations in any capacity;
(e) the allocations of any nature, such as allowances, gratuities, compensations and daily
allowances granted to members of commissions, ad hoc committees and permanent
committees as well as to members of any public and semi-public entity;
(f) the amounts, allowances, allocations or remunerations of any nature paid to sports men and
artists irrespective of their tax domicile. III - TAX CALCULATION
Section 69: (1) Subject to international conventions, personal income tax applied to salaries shall be
calculated by applying the following scale on net wages, salaries, pensions and annuities:
The rest shall remain unchanged. (2) For taxpayers earning industrial and commercial profits, non-commercial profits referred to in
Section 56 (2) a, b, c, agriculture profits and real estate income, the tax shall be calculated by applying the rate
provided for in Section 17 of this Code.

56 (2) a, b, c, agriculture profits and real estate income, the tax shall be calculated by applying the rate
provided for in Section 17 of this Code.

The tax thus calculated shall not be less than 2% of the current year’s turnover, increased by 10 % as levy
for additional council tax
The rest shall remain unchanged. Section 70: In the specific case of real estate income and non-commercial income and profits referred to in
Section 56 (2) d, e, f, a 15% rate shall be applicable to the taxable income. VI - PAYMENT OF TAXES
Section 87: A 15% deduction at source shall be levied on gross real estate income calculated in compliance with the
provisions of Section 48 of this Code.

ion 87: A 15% deduction at source shall be levied on gross real estate income calculated in compliance with the
provisions of Section 48 of this Code.

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The rest shall remain unchanged. Section 91: …………………………………........…………………….………..........…..;
(2) Simplified and actual earnings taxation system
An initial payment of 2% of the turnover for the month shall be due not later than the 15th of the following
month, on the basis of a return made on a form provided by the tax authority which shall acknowledge
receipt thereof. The rest shall remain unchanged. Section 92 (b) (new): The tax due pursuant to the provisions of Section 56 (2) d, e, f shall be deducted at
source by the entity that makes the payment. The amount deducted shall be paid not later than the 15th of the following month to the taxation office with
jurisdiction. CHAPTER III
GENERAL AND COMMON PROVISIONS ON COMPANY
AND PERSONAL INCOME TAX
Section 104 (b): The managers of foreign trusts domiciled in Cameroon shall also provide all information on
the identity of the persons linked to the said trusts as well as the shares of the said trusts within the
deadline provided for in Section 101 above. Sections 105 to 107: deleted.

inked to the said trusts as well as the shares of the said trusts within the
deadline provided for in Section 101 above. Sections 105 to 107: deleted.

PART II
PROVISIONS RELATING TO VALUE ADDED TAX AND EXCISE DUTY
Section 127: The following transactions shall be taxable:
(1)……………………............……………....………..................…………. ;
(14) The commissions received by travel agencies for the sale of domestic flight tickets. Section 137 (a) (new): However, the exclusion provided for in Section 137 (2) of this Code shall not apply to
the ascertainment of the taxable basis of excise duty. Section 140 (b) (new): Deductions initially made as excise duties shall be considered by tax officials when
importers, wholesalers, semi-wholesalers and retailers are reselling throughout the national territory, in
accordance with the provisions of Sections 135 and 142 of this Code. Section 142: ………………………......................………………………………………. ;
(7) In the specific case of tobacco, the excise duty amount resulting from the application of the 25% rate
referred to in subsection 1 (b) above, shall not be less than CFAF 3 500 for 1 000 cigarette rods.

ount resulting from the application of the 25% rate
referred to in subsection 1 (b) above, shall not be less than CFAF 3 500 for 1 000 cigarette rods.

(8) (new): In the specific case of alcoholic beverages, the excise duty amount resulting from the
application of the 25% rate referred to in subsection 1 (b) above, shall not be less than:
- CFAF 250 per litre for beer;
- CFAF 150 per alcohol level and per litre for wines, liquors and spirits with an alcohol content of
between 0° to 24°;

- CFAF 250 per litre for beer;
- CFAF 150 per alcohol level and per litre for wines, liquors and spirits with an alcohol content of
between 0° to 24°;

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- CFAF 200 per alcohol level and per litre for wines, liquors and spirits with an alcohol content of
between 25° to 50°;
- CFAF 250 per alcohol level and per litre for wines, liquors and spirits with an alcohol content above
50°;
Section 143: ………………………………………….....................……………………. ;
(d) For taxable transactions of at least CFAF 100 000 (one hundred thousand), the reduction
authorization shall be on condition that the said transactions are not paid in cash. (4) ................................................................................................................... VAT deductions at source shall be made upon production of the certificate of deduction at source issued by
the entity authorized to deduct taxes and levies at source. Section 149: ……………………………………............……………………..........……. ;
(4) No value added tax refund or compensation application may be introduced on the basis of
bills paid in cash. Tariff No. Tariff Description
............ ............ 270 900 10 Crude petroleum oils
The rest shall remain unchanged. CHAPTER III
SPECIAL INCOME TAX
Section 225: ………………………………............…........……………………………. ;
- …………………………………….....................………………………………..

anged. CHAPTER III
SPECIAL INCOME TAX
Section 225: ………………………………............…........……………………………. ;
- …………………………………….....................………………………………..

;
- deliveries of all sorts as part of public contracts or orders, paid from the budget of the State, regional
and local authorities, public institutions, public corporations and semi-public companies, or through
external financing. The rest shall remain unchanged. Section 225 (a) (new): (1) The admission of an enterprise to the Special Income Tax regime shall not exempt
it from the obligations of:
- paying taxes other than corporate tax to which it is truly liable;
- deducting taxes, duties and charges at source to which it is only legally liable. (2) The enterprise admitted to the Special Income Tax regime must, among others:
- keep a supporting documentation that enables the tracing of the due tax base;
- mandatorily display on all its bills the gross amount of transactions, the Special Income Tax to
be deducted at source and paid into the Cameroon Public Treasury by its customers and the net
amount to be paid to it.

ions, the Special Income Tax to
be deducted at source and paid into the Cameroon Public Treasury by its customers and the net
amount to be paid to it.

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Section 239: The assessment, collection and inspection of mining taxes, duties and royalties shall exclusively fall
under the jurisdiction of the tax authority.

9: The assessment, collection and inspection of mining taxes, duties and royalties shall exclusively fall
under the jurisdiction of the tax authority.

Section 239 (a): The rates of duties, taxes and mining and water royalties shall be set as follows:
(1) Application for the grant, renewal or transfer of the small-scale mining card, small-scale mining permit,
collector’s card and authorization to open a minerals marketing office:
(i) Small-scale mining card:
- grant: CFAF 10 000
- renewal: CFAF 15 000
(ii) Artisanal mining permit:
- grant: CFAF 50 000
- renewal: CFAF 100 000
- transfer: CFAF 250 000
(iii)Collector’s card:
- grant: CFAF 25 000
- renewal: CFAF 50 000
- transfer: CFAF 75 000
(iv) Authorization to open a minerals marketing office:
- grant: CFAF 1 000 000
- renewal: CFAF 1 500 000
(2) Application for the grant or renewal of exploration permit:
- grant: CFAF 5 000 000
- renewal: CFAF 10 000 000
(3) Application for the grant, renewal or transfer of mining exploration licence:
- grant: CFAF 3 000/ km²
- renewal: CFAF 4 000/km²
- transfer: CFAF 10 000 000
(4) Application for the grant, renewal or transfer of mining licence:
- grant: CFAF 6 000 000
- renewal: CFAF 15 000 000
- transfer: CFAF 30 000 000
(5) Application for the grant, renewal or transfer of small mine mining licence:
- grant: CFAF 3 000 000
- renewal: CFAF 6 000 000
- transfer: CFAF 15 000 000
(6) Application for the grant, renewal or transfer of quarry operation authorization and quarry operation permit:
(i) Quarry operation authorization:
- grant: CFAF 1 500 000
(ii) Quarry operation permit:
- grant: CFAF 2 000 000
- renewal: CFAF 2 500 000
- transfer: CFAF 3 000 000

tion authorization:
- grant: CFAF 1 500 000
(ii) Quarry operation permit:
- grant: CFAF 2 000 000
- renewal: CFAF 2 500 000
- transfer: CFAF 3 000 000

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(7) Application for the grant, renewal or transfer of geothermal deposit, spring water, mineral water and thermal
spring water exploration and prospecting permits :
(i) Exploration permit:
- grant: CFAF 300 000
- renewal: CFAF 500 000
(ii) Prospection permit:
- grant: CFAF 1 000 000
- renewal: CFAF1 500 000
- transfer: CFAF 2 000 000
(8) Application for the grant, renewal and transfer of geothermal deposit, spring water, mineral water and
thermal spring water operation permits :
- grant: CFAF 3 000 000
- renewal: CFAF 6 000 000
- transfer: CFAF 15 000 000
(9) Mining area royalties:
- Small-scale mining authorization: CFAF 50/m2/year
- Quarry operation authorization and permit: CFAF 25/m2/year
- Operation of geothermal deposit, spring water, mineral water and thermal spring water: CFAF
15/m2/year
- Industrial mining licence: CFAF 200 000/km2/year
- Small-scale mining permit: CFAF 25/m2/year
- Prospecting licence:
 1st year : CFAF 1 000/km2/year
 2nd year : CFAF 2 000/km2/year
 3rd year : CFAF 4 000/km2/year
 4th year : CFAF 5 000/ km2/year
 5th year : CFAF 6 000/km2/year
 6th year : CFAF 7 000/km2/year
 7th year : CFAF 7 000/km2/year
Concerning geothermal deposit, spring water, mineral water and thermal spring water, the amounts of area royalties
shall be as follows:
(a) Exploration permit: CFAF 500/m2/year
(b) Operation permit: CAF 1 500/m2/year
The minimum amounts of area royalties to be collected annually for a mining licence shall be CFAF 2 000 000 (two
million) for small-scale mining and 4 000 000 (four million) for industrial mining.

llected annually for a mining licence shall be CFAF 2 000 000 (two
million) for small-scale mining and 4 000 000 (four million) for industrial mining.

(10) The extraction tax on quarry products shall depend on the volume of extracted materials and shall be fixed
as follows:
 unconsolidated materials (clay, pebbles, laterite, pozzolana, sand, etc.): CFAF 200/m3.  hard materials ( stones): CFAF 350/ m3
(11) The ad valorem tax shall be fixed as follows:
- precious stones (diamond, emerald, ruby, sapphire): 20%
- precious metals (gold, platinum, etc.): 15%
- base metals and other mineral substances: 10%
- geothermal site, spring water, mineral and thermo-mineral water: CFAF 800/m3

d, platinum, etc.): 15%
- base metals and other mineral substances: 10%
- geothermal site, spring water, mineral and thermo-mineral water: CFAF 800/m3

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The ad valorem tax for a given financial year shall be deductible from the profits liable for income tax and shall not
exceed 5% of the turnover generated during the same financial year. Section 239 (b): (1) The fixed charges for the grant, renewal or transfer of all mining titles, annual area royalties, the
ad valorem tax, the extraction tax on quarry products and the royalties on the production of spring water, mineral
water and thermal spring water shall be paid exclusively to the competent tax collector. (2) The annual area royalties owed by mining title holders shall be paid within sixty (60) clear days from
the date on the assessment statement prepared by the competent services of the Ministry in charge of mines for the
first year. From the second year, the annual area royalties shall be paid spontaneously by the taxpayer latest 31
January. In case of failure to pay within the prescribed timeframe, the tax authority shall, on the basis of the area
stated on the title, establish the State’s claim and initiate legal proceedings in accordance with the provisions of the
Manual of Tax Procedures.

rea
stated on the title, establish the State’s claim and initiate legal proceedings in accordance with the provisions of the
Manual of Tax Procedures.

(3) The services of the Ministry in charge of mines shall be bound to provide the tax authority with
information on the quantities of minerals extracted monthly by each mining company no later than the 5th of every
month. (4) Penalties for failure to comply with the obligation to file returns and pay the extraction tax on quarry
products, area royalties, the ad valorem tax and the royalties on water production shall be those provided for by the
Manual of Tax Procedures. Section 239 (c): (1) No one shall be authorized to export mining products or obtain a mining title renewal or transfer
without first paying the taxes and duties provided for by the laws in force. (2) Compliance with the obligation to pay referred to in paragraph (1) above shall be established by means of a
tax clearance certificate duly signed by the Director General of Taxation.

o pay referred to in paragraph (1) above shall be established by means of a
tax clearance certificate duly signed by the Director General of Taxation.

Section 239 (d): The proceeds from the ad valorem tax and royalties on spring water, mineral water and thermal
spring water production shall be broken down and allocated as follows:
- 25% as compensation to the population affected by such activity for the benefit of the relevant council;
- 10% as cost of assessment, recovery and support for the technical monitoring and control of the
activities concerned, broken down as follows: 50% for the tax authority and 50% for the Ministry in
charge of mines. - 65% for the Public Treasury. Section 239 (e): Pursuant to the rules of the Manual of Tax Procedures, the tax authority shall inspect mining taxes and
duties, with the support of Ministry in charge of mines. Section 239 (f): The rules applicable in case of mining tax disputes shall be those laid down by the Manual of Tax
Procedures. Section 240: Deleted. Section 243: Annual forestry royalties shall be assessed on the basis of the area covered by the logging licence
and made up of the minimum price and the financial offer. .......................................................................................................................................

nancial offer. .......................................................................................................................................

....................................................................................................................................... The proceeds of annual forestry royalties shall be allocated as follows:
- State..................................... 50%
- Councils............................... 50%

nnual forestry royalties shall be allocated as follows:
- State..................................... 50%
- Councils............................... 50%

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The rest shall remain unchanged. PART VI
REGISTRATION, STAMP DUTY AND TRUSTEESHIP
CHAPTER XI
DETERMINATION OF FEES
Section 342: The medium rate shall be charged on:
(10) Government contracts and orders below CFAF 5 million charged to the budget of the State, regional and
local authorities, public establishments as well as contracts awarded by public and semi-public corporations, or
through external financing. Section 343: (2) Transfer of shares and bonds of commercial or civil companies with registered offices outside the
CEMAC zone when the said instruments are utilized or have consequences in a CEMAC country. CHAPTER I
RATES OF STAMP DUTY
Section 543: The following shall be subject to:
(c) The average rate of 5%
- ………..…............…………………………………………………………..;
- ……………………….......……………..........…………………………....;
- Government contracts and orders of less than 5 million paid from the budget of the State, regional
and local authorities, administrative public establishments, public and semi-public corporations
or from foreign aid.

he budget of the State, regional
and local authorities, administrative public establishments, public and semi-public corporations
or from foreign aid.

(d) The reduced rate of 2%
- ………………………………………………………..........………………;
- Transfers, even indirect, in Cameroon or abroad, of shares and bonds companies with
registered offices in Cameroon. In this case, the stamp duty base shall be the portion of the transfer price corresponding to the foreign
entity’s share of the capital of the Cameroonian company. - leases of houses in rural areas
- …………………………………..............…………………………………………;
- subject to the provisions of Section 350 and 545, public contracts and orders of amounts above CFAF 5
million paid from the budget of the State, regional and local authorities, administrative public establishments,
public and semi-public corporations or from foreign aid. CHAPTER XV
X - REMISSION, MITIGATION AND INCREASE OF
PENALTIES FOR DELAY AND FINES
Section 571: In accordance with Section 410 of this Code, reduction or ex-gratia remission of penalties, fines or
obligation may be granted upon stamped application submitted by the taxpayer under the following conditions:
- …………………………………….............……...………………………………;
- ………………………………………………...........……………………………..;

ubmitted by the taxpayer under the following conditions:
- …………………………………….............……...………………………………;
- ………………………………………………...........……………………………..;

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The remission or mitigation of penalties delay shall be granted as follows:
- up to CFAF 1 000 000 by Heads of Tax Collection Offices;
- up to CFAF 5 000 000 by Heads of Regional Tax Collection Offices and the Director of the Large Tax Unit;
- up to CFAF 20 000 000 by the Director General of Taxation;
- above CFAF 20 000 000 by the Minister in charge of finance. CHAPTER VII
AIRPORT STAMP DUTY
Section 607 (new):
(1) Airport stamp duty shall be collected by airlines for all the passengers boarding a plane in
Cameroon. (2) It shall be based on the number of passengers holding an air ticket for which payment was made,
irrespective of where the said ticket was bought. (3) Airport stamp duty shall be collected by airlines at the time of purchase of the ticket, and paid to
the Tax Collector of the area where the airlines are located no later than the 15th of the following month. (4) Airlines without a permanent office in Cameroon shall be bound to appoint a solvent
representative accredited by the tax authority for the payment of such duties. Section 608 (new): Crew members, aircraft staff as well as direct transit passengers shall be exempted from
airport stamp duty.

ayment of such duties. Section 608 (new): Crew members, aircraft staff as well as direct transit passengers shall be exempted from
airport stamp duty.

Section 608 bis (new): The rules and regulations governing returns, collection, control and disputes, as well
as penalties applicable to airport stamp duty shall be those laid down by the Manual of Tax Procedures. BOOK TWO
MANUAL OF TAX PROCEDURES
III - OBLIGATION TO PAY TAXES
Section M1: ………………………………….............……………..……………………;
………………………………………………...........……………………………………..;
(5) This obligation to report shall also apply to public and private sector salaried employees, foundations,
associations, non-for-profit organizations, managers or beneficiaries of trusts, insurance trusts or similar
entities as well as foreign taxpayers operating in Cameroon without a head office therein. Accordingly, they must
appoint a solvent representative accredited by the tax authority. Section M4: …………………………….….…………………...........………………….;
These obligations shall also apply to accredited representatives appointed under the conditions provided for
in Section M1 above, as well as managers of trusts, insurance trusts, or similar entities established in
Cameroon.

d under the conditions provided for
in Section M1 above, as well as managers of trusts, insurance trusts, or similar entities established in
Cameroon.

Section M7 bis: …………………………………………….........……………………….;
(3) No person may refuse to pay a tax, duty or levy, or request for an exemption therefrom on the
basis of the destination or allocation of the proceeds of such tax, duty or levy.

ay a tax, duty or levy, or request for an exemption therefrom on the
basis of the destination or allocation of the proceeds of such tax, duty or levy.

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IV - ADMINISTRATIVE OBLIGATIONS
Section M8 bis: (1) Corporate billing shall be monitored electronically by the tax authority under conditions
laid down by order of the Minister in charge of finance. (2) Irrespective of their status or nature, companies shall be bound to comply with the electronic
monitoring system referred to in paragraph (1) above. SUB-PART II
TAX CONTROL
Section M13: (1) The tax authority shall forward to the taxpayer by registered mail or direct delivery with
acknowledgement of receipt or mail delivery register, at least 15 (fifteen) days prior to the date fixed for its first
operation, an audit notice informing him of the possibility of hiring any consultant of his choice to assist him. This
must be indicated in the audit notice under pain of such notice being null and void. The rest shall remain unchanged. Section 18: (1) ....................................……….............………………...........……………;
(2) The tax authority may also enlist the services of international experts within the framework of
agreements to which Cameroon is party.

.....……………;
(2) The tax authority may also enlist the services of international experts within the framework of
agreements to which Cameroon is party.

Section M35 (new): Limitation shall be interrupted by the filing of the audit notice, by the adjustment notice, by the
return or notification of a report or by any deed acknowledging the tax on the part of the taxpayer. Section M36: ………………….............………………………………………………….;
However, the tax authority shall reserve its right of resumption, with regard to these taxes and levies. It shall have the
right to rectify, within the resumption period, the previously notified basis, provided only that the proposed
amendments do not arise from evidence obtained from further assessments within the enterprise. Section M42: Duly authorized tax officers of at least the rank of tax controller or persons ranking as such shall be
entitled to access, on hard or soft copy, documents kept by the persons and bodies listed in section M43 below, for
the purpose of checking the returns filed by taxpayers or obtaining information for a foreign tax authority, without
the possibility of objection on grounds of the provisions of the law on banking secrecy, as well as professional
secrecy subject to Section M47 of this Manual.

bility of objection on grounds of the provisions of the law on banking secrecy, as well as professional
secrecy subject to Section M47 of this Manual.

SUB-PART III
TAX COLLECTION
Section M68: Each process served must, under pain of nullity, indicate the amount of the legal costs fixed at 1% of
the amount of the debt, including penalties, not exceeding CFAF 100 000, intended to remunerate writ
servers under conditions laid down by order of the Minister in charge of finance. The rest shall remain unchanged. (iii) FREEZING OF BANK ACCOUNTS
Section M76: Regional Tax Revenue Collectors and Special Management Unit Tax Revenue Collectors may
freeze the taxpayers bank accounts without prejudice to the penalties provided for elsewhere, in case of non-
settlement, after notification, of the sums duly assessed.

rs bank accounts without prejudice to the penalties provided for elsewhere, in case of non-
settlement, after notification, of the sums duly assessed.

13
SUB-SECTION IV
CLOSURE OF THE ESTABLISHMENT
Section M77: (1) The competent Tax Revenue Collector may automatically and immediately close down the
establishment (s) without prejudice to the penalties provided for elsewhere, in case of non-settlement, after
notification, of the sums duly assessed. CHAPTER I
FISCAL PENALTIES
Section M99: (1) The filing of a return showing nil tax or a credit following an official warning, shall give rise to a fix
fine of CFAF 1 000 000 (one million). (2) Failure, after an official warning, to file within the set deadlines the returns provided for
Sections 18(3), 18 (bis), 101, 102, 104 (b) shall give rise to a fine of CFAF 1 000 000 (one million) per month.

et deadlines the returns provided for
Sections 18(3), 18 (bis), 101, 102, 104 (b) shall give rise to a fine of CFAF 1 000 000 (one million) per month.

SUB-PART V
TAX DISPUTES
Section M119: The claim submitted to the Minister, which shall serve as preliminary petition, must, under pain of
rejection, fulfil the following conditions:
- ………………………………………………..............……………………………;
- …………………………………………...............………………………………...;
- ………………………………………..............……………………………………;
- …………………………………………..............…………………………………;
- ……………………………………………...........………………………………...;
- be accompanied by supporting documents proving payment of the undisputed portion of the tax and 15% of
the disputed portion. Section M122: The taxpayer who disputes the justification or the amount of tax levied on him may, if he had formally
made the claim under conditions laid down in Section M.116 above, obtain respite of payment of the disputed portion
of the said taxes, on condition that he:
- ………………………………………………............……………………………..;
- …………………………………………..............…………………………………;
- Deleted. The rest shall remain unchanged. BOOK THREE
CHAPTER I
BUSINESS LICENCE CONTRIBUTION
Section C12: (1) New enterprises shall be exempted from business licence contribution for a period of one
(1) year.

ER I
BUSINESS LICENCE CONTRIBUTION
Section C12: (1) New enterprises shall be exempted from business licence contribution for a period of one
(1) year.

(3) For member companies of approved management centres, the period referred to in paragraph
(1) above shall be extended by one year. VIII – ISSUANCE AND PAYMENT OF BUSINESS LICENCE
Section C24: ………………………………………............……………………………..;
(3) Subject to the provisions relating to tax disputes, the renewal of the business license shall be
contingent on the presentation of a tax clearance certificate by the taxpayer.

relating to tax disputes, the renewal of the business license shall be
contingent on the presentation of a tax clearance certificate by the taxpayer.

14
CHAPTER THREE
OTHER FINANCIAL AND FISCAL PROVISIONS
SECTION THREE: Tax receivables at least five (5) years old from the date of issuance of assessment notices,
and for which administrative redress procedures have been exhausted, may be the subject of a negotiated
settlement request within a period of one year from 1 January 2015 under the conditions laid down in
Section M125 of the General Tax Code. CHAPTER FOUR
STATE LOANS AND CASH POSITION
SECTION FOUR: During the 2015 financial year, the Government shall be authorized to negotiate and eventually
conclude concessional and non-concessional loans amounting to CFAF 500 billion and CFAF 250 billion respectively
under conditions that safeguard the State’s financial interest and economic and political sovereignty. SECTION FIVE: During the 2015 financial year, the Government shall be authorized to issue securities, notably
Treasury bonds, not exceeding CFAF 500 billion to finance development projects.

year, the Government shall be authorized to issue securities, notably
Treasury bonds, not exceeding CFAF 500 billion to finance development projects.

CHAPTER FIVE
REVENUE ESTIMATES
SECTION SIX:The proceeds and revenues relating to the general budget of the Republic of Cameroon for the 2015
financial year are estimated at CFAF 3 746 600 000 000, broken down as follows:
(Unit: CFAF million)
CHARGE HEAD 2014 2015
A – OWN RESOURCES 2 703 000 3 022 483
I – TAX REVENUE 1 878 030 2 096 530
721 PERSONAL INCOME TAX 176 600 211 015
723 TAXES ON NON-OIL COMPANY PROFITS 272 000 307 000
724 PERSONAL INCOME TAX FOR PERSONS LIVING OUT OF CAMEROON 52 000 92 500
728 TRANSFER AND TRANSACTION TAXES 38 000 40 400
730 VALUE ADDED AND TURNOVER TAX 760 800 820 000
731 TAXES ON SPECIFIC PRODUCTS AND EXCISE DUTIES 227 500 236 000
732 TAXES ON SPECIFIC SERVICES 5 000 2 285
733 TAX ON PROFESSIONAL ACTIVITIES 7 900 10 150
734 TAX ON AUTHORIZATION TO USE PROPERTY OR CARRY OUT
ACTIVITIES 30 30
735 OTHER TAXES AND DUTIES ON GOODS AND SERVICES 7 500 11 920
736 IMPORT DUTIES AND TAXES 285 880 306 650
737 EXPORT DUTIES AND TAXES AND OTHER TAXES ON FOREIGN TRADE 11 620 21 050
738 REGISTRATION AND STAMP DUTY 33 200 37 530
II – OTHER REVENUE 824 970 866 870
171 REPAYMENT OF GUARANTEED DEBT TO THE STATE 0 9 377
172 REPAYMENT OF TRANSFERRED DEBT TO THE STATE 0 49 706
710 ADMINISTRATIVE FEES AND CHARGES 13 453 13 453
714 INCIDENTAL SALE OF PROPERTY 79 79
716 REVENUE FROM THE PROVISION OF SERVICES 16 666 16 666
719 RENTS AND REVENUE FROM PROPERTY 3 981 3 981
741 REVENUE FROM THE OIL SECTOR 733 000 774 900
745 ACCRUED FINANCIAL PROCEEDS 18 376 17 376

66 16 666
719 RENTS AND REVENUE FROM PROPERTY 3 981 3 981
741 REVENUE FROM THE OIL SECTOR 733 000 774 900
745 ACCRUED FINANCIAL PROCEEDS 18 376 17 376

15
(Unit: CFAF million)
CHARGE HEAD 2014 2015
761 CONTRIBUTIONS TO THE RETIREMENT SCHEME OF CIVIL SERVANTS
AND EMPLOYEES OF SIMILAR STATUS IN THE PA 38 000 39 000
771 FINES AND PECUNIARY JUDGEMENTS 1 415 1 415
B – LOANS AND GRANTS 609 000 724 117
150 DRAWINGS ON DIRECT EXTERNAL MULTILATERAL LOANS 101 719 132 800
151 DRAWINGS ON DIRECT EXTERNAL BILATERAL LOANS 172 281 231 117
161 ISSUANCE OF TREASURY BONDS EXCEEDING TWO YEARS 280 000 320 000
769 SPECIAL GRANTS FROM INTERNATIONAL COOPERATION 55 000 58 200
GRAND TOTAL OF GOVERNMENT REVENUE (A + B) 3 312 000 3 746 600
II – BUDGETARY EXPENDITURE
CHAPTER SIX
BREAKDOWN OF EXPENDITURE UNDER THE GENERAL BUDGET
SECTION SEVEN: Expenditure under the general budget of the Republic of Cameroon for financial year 2015 is
estimated at CFAF 3 746 600 000 000 and broken down by head as follows:
(Unit: CFAF million)
HEAD RECURRENT PIB TOTAL
2014 2015 2014 2014 2015 2014
01 PRESIDENCY OF THE REPUBLIC 41 741 44 231 10 500 11 000 52 241 55 231
02 SERVICES ATTACHED TO THE
PRESIDENCY OF THE REPUBLIC 9 219 9 967 1 300 1 650 10 519 11 617
03 NATIONAL ASSEMBLY 14 071 15 821 4 000 3 200 18 071 19 021
04 PRIME MINISTER’S OFFICE 10 630 12 022 3 800 3 000 14 430 15 022
05 ECONOMIC AND SOCIAL COUNCIL 1 137 1 137 700 700 1 837 1 837
06 EXTERNAL RELATIONS 26 355 27 855 2 500 2 750 28 855 30 605
07 TERRITORIAL ADMINISTRATION AND
DECENTRALIZATION 30 010 34 268 10 500 11 075 40 510 45 343
08 JUSTICE 42 187 42 920 4 072 5 072 46 259 47 992
09 SUPREME COURT 3 910 4 028 500 700 4 410 4 728
10 PUBLIC CONTRACTS 19 255 19 479 3 500 4 000 22 755 23 479
11 SUPREME STATE AUDIT 4 057 4 267 900 900 4 957 5 167
12 DELEGATION GENERAL FOR
NATIONAL SECURITY 80 600 90 699 6 000 6 100 86 600 96 799
13 DEFENCE 189 922 200 264 8 600 9 000 198 522 209 264
14 ARTS AND CULTURE 2 922 3 272 1 000 800 3 922 4 072
15 BASIC EDUCATION 153 970 165 073 20 610 23 510 174 580 188 583
16 SPORTS AND PHYSICAL
EDUCATION 13 541 14 086 8 000 9 700 21 541 23 786
17 COMMUNICATION 6 468 7 044 3 900 2 500 10 368 9 544
18 HIGHER EDUCATION 32 884 34 644 16 368 17 300 49 252 51 944
19 SCIENTIFIC RESEARCH AND
INNOVATION 6 926 7 347 5 334 6 500 12 260 13 847
20 FINANCE 41 585 44 424 8 250 4 000 49 835 48 424
21 COMMERCE 4 094 4 574 1 500 1 600 5 594 6 174
22 ECONOMY, PLANNING AND
REGIONAL DEVELOPMENT 9 603 7 590 38 199 33 173 47 802 40 763

00 49 835 48 424
21 COMMERCE 4 094 4 574 1 500 1 600 5 594 6 174
22 ECONOMY, PLANNING AND
REGIONAL DEVELOPMENT 9 603 7 590 38 199 33 173 47 802 40 763

16
(Unit: CFAF million)
HEAD RECURRENT PIB TOTAL
2014 2015 2014 2014 2015 2014
23 TOURISM AND LEISURE 2 979 3 404 6 300 6 300 9 279 9 704
25 SECONDARY EDUCATION 211 837 226 978 20 791 24 500 232 628 251 478
26 YOUTH AFFAIRS AND CIVIC
EDUCATION 5 373 6 168 3 673 3 700 9 046 9 868
28
ENVIRONMENT, PROTECTION OF
NATURE AND SUSTAINABLE
DEVELOPMENT
2 961 3 236 3 500 3 925 6 461 7 161
29 MINES, INDUSTRY AND
TECHNOLOGICAL DEVELOPMENT 3 878 4 211 5 500 5 600 9 378 9 811
30 AGRICULTURE AND RURAL
DEVELOPMENT 41 056 43 521 57 305 65 171 98 361 108 692
31 LIVESTOCK, FISHERIES AND ANIMAL
INDUSTRIES 13 593 15 041 16 330 16 671 29 923 31 712
32 WATER RESOURCES AND ENERGY 5 579 5 692 103 217 120 296 108 796 125 988
33 FORESTRY AND WILDLIFE 12 954 13 846 4 871 4 910 17 825 18 756
35 EMPLOYMENT AND VOCATIONAL
TRAINING 3 672 5 072 12 805 14 113 16 477 19 185
36 PUBLIC WORKS 65 864 71 709 196 728 254 044 262 592 325 753
37 STATE PROPERTY, SURVEYS AND
LAND TENURE 13 723 14 236 7 106 8 350 20 829 22 586
38 HOUSING AND URBAN
DEVELOPMENT 17 807 22 053 62 381 81 173 80 188 103 226
39
SMALL- AND MEDIUM-SIZED
ENTERPRISES, SOCIAL ECONOMY
AND HANDICRAFT
4 788 5 013 6 989 7 347 11 777 12 360
40 PUBLIC HEALTH 91 370 106 696 74 500 100 370 165 870 207 066
41 LABOUR AND SOCIAL SECURITY 3 663 3 882 700 750 4 363 4 632
42 SOCIAL AFFAIRS 4 566 4 810 1 666 1 400 6 232 6 210
43 WOMEN’S EMPOWERMENT AND THE
FAMILY 3 841 4 008 733 1 000 4 574 5 008
45 POSTS AND TELECOMMUNICATIONS 11 859 12 573 27 400 31 100 39 259 43 673
46 TRANSPORT 5 351 5 863 2 500 2 300 7 851 8 163
50 PUBLIC SERVICE AND
ADMINISTRATIVE REFORMS 11 160 12 206 1 445 1 250 12 605 13 456
51 ELECTIONS CAMEROON 9 636 9 636 1 500 1 000 11 136 10 636
52 NATIONAL COMMISSION ON HUMAN
RIGHTS AND FREEDOMS 720 720 500 500 1 220 1 220
53 SENATE 12 200 12 200 3 000 3 000 15 200 15 200
95 CARRIED FORWARD 2 000 2 500 5 000 5 000 7 000 7 500
MINISTRY HEADS 1 307 517 1 410 286 786 473 922 000 2 093 990 2 332 286

000 3 000 15 200 15 200
95 CARRIED FORWARD 2 000 2 500 5 000 5 000 7 000 7 500
MINISTRY HEADS 1 307 517 1 410 286 786 473 922 000 2 093 990 2 332 286

17
(Unit: CFAF million)
HEAD RECURRENT PIB TOTAL
2014 2015 2014 2014 2015 2014
2 014 2 015
55 PENSIONS 155 000 183 000
60 SUBSIDIES AND CONTRIBUTIONS 348 200 331 300
65 COMMON EXPENDITURE 198 483 235 314
RECURRENT COMMON HEADS 701 683 749 614
TOTAL RECURRENT (A) 2 009 200 2 159 900
56 DETTE PUBLIQUE EXTERIEURE 104 400 109 500
EXTERNAL PUBLIC DEBT 80 900 79 000
- Principal 23 500 30 500
57 - Interest 198 400 327 200
DOMESTIC PUBLIC DEBT 183 100 312 700
- Principal 15 300 14 500
TOTAL DEBT SERVICING (B) 302 800 436 700
2014 2015
92 CONTRIBUTIONS 45 000 45 000
93 REHABILITATION/RESTRUCTURING 25 000 30 000
94 INVESTMENT OPERATIONS 143 527 153 000
MINISTRY CAPITAL EXPENDITURE
INCLUDING EXTERNAL FINANCING
786 473
291 000
922 000
425 000
TOTAL CAPITAL EXPENDITURE (C) 1 000 000 1 150 000
GRAND TOTAL OF PUBLIC
EXPENDITURES (A+B+C) 3 312 000 3 746 600
CHAPTER SEVEN
ALLOCATION OF CERTAIN REVENUES
SECTION EIGHT: The amount of resources allocated to the Support Fund for Natural Disaster Victims for financial
year 2015 shall stand at CFAF 2 000 000 000 (two billion).

mount of resources allocated to the Support Fund for Natural Disaster Victims for financial
year 2015 shall stand at CFAF 2 000 000 000 (two billion).

SECTION NINE: The ceiling of resources for the Special Appropriations Account for Public Contracts Regulation for
financial year 2015 shall stand at CFAF 8 000 000 000 (eight billion). SECTION TEN: The ceiling of resources for the Special Appropriations Account for Support to the Cultural Policy for
financial year 2015 shall stand at CFAF 1 000 000 000 (one billion). SECTION ELEVEN: The amount of resources for the Special Appropriations Account for Modernization of Research
in State Universities for financial year 2015 shall stand at CFAF 9 600 000 000 (nine billion six hundred million).

ount for Modernization of Research
in State Universities for financial year 2015 shall stand at CFAF 9 600 000 000 (nine billion six hundred million).

18
SECTION TWELVE: The ceiling of resources for the Special Appropriations Account for Support to Tourism for
financial year 2015 shall stand at CFAF 1 000 000 000 (one billion). SECTION THIRTEEN: The contribution of the State budget to the Seed Fund shall stand at CFAF 1 000 000 000
(one billion). SECTION FOURTEEN: The ceiling of the Special Appropriations Account for financing of sustainable water and
sanitation development projects for financial year 2015 shall stand at CFAF 500 000 0000 (five hundred million). SECTION FIFTEEN: The ceiling of taxes to be paid to the Special Fund for Forestry Development in 2015 shall
stand at CFAF 2 000 000 000 (two billion). SECTION SIXTEEN: The amount to be deducted from proceeds from the Special Tax on Petroleum Products
(STPP) as road use royalties in 2015 shall stand at CFAF 60 000 000 000 (sixty billion). SECTION SEVENTEEN: The ceiling of resources for the Special Appropriations Account for Telecommunications
Development for financial year 2015 shall stand at CFAF 14 000 000 000 (fourteen billion).

r the Special Appropriations Account for Telecommunications
Development for financial year 2015 shall stand at CFAF 14 000 000 000 (fourteen billion).

SECTION EIGHTEEN: The ceiling of resources for the Special Appropriations Account for Electronic Security
Activities for financial year 2015 shall stand at CFAF 1 000 000 000 (one billion). SECTION NINETEEN: The ceiling of resources for the Special Appropriations Account for Postal Sector
Development for financial year 2015 shall stand at CFAF 1 000 000 000 (one billion). SECTION TWENTY: The ceiling of resources for the Special Appropriations Account for Issuance of Secured
Transport Documents for financial year 2015 shall stand at CFAF 3 500 000 000 (three billion five hundred million). SECTION TWENTY-ONE: The ceiling of charges paid by autonomous port authorities to the National Port Authority
in 2015 shall stand at CFAF 2 100 000 000 (two billion one hundred million).

harges paid by autonomous port authorities to the National Port Authority
in 2015 shall stand at CFAF 2 100 000 000 (two billion one hundred million).

PART TWO
1 - APPROPRIATIONS
CHAPTER EIGHT
PROGRAMMES, GOALS, INDICATORS, COMMITMENT
AUTHORIZATIONS AND PAYMENT APPROPRIATIONS
SECTION TWENTY-TWO: The amount of commitment authorizations and payment appropriations for goals-driven
programmes, on the basis of defined indicators, shall be fixed as follows:
STATE EXPENDITURE PER HEAD, PROGRAMME AND GOAL WITH PERFORMANCE INDICATORS
in CFAF thousand
Programme GOAL INDICATOR CA PA
CODE ITEM
HEAD 1 - PRESIDENCY OF THE REPUBLIC 55 231 000 55 231 000
001
FORMULATION AND
COORDINATION OF ACTIVITIES
OF THE PRESIDENCY OF THE
REPUBLIC
Ensure
implementation of the
Major
Accomplishments
Programme
Execution rate of
activities approved by
the President of the
Republic
25 077 089 25 077 089

ure
implementation of the
Major
Accomplishments
Programme
Execution rate of
activities approved by
the President of the
Republic
25 077 089 25 077 089

19
002
PROTECTION OF THE PRESIDENT
OF THE REPUBLIC AND
TERRITORIAL INTEGRITY
Preserve the integrity
of the national
territory and political
stability
Overall level of
attainment of goals
assigned to missions
9 821 380 9 821 380
003
GOVERNANCE AND
INSTITUTIONAL SUPPORT OF THE
PRESIDENCY OF THE REPUBLIC
AND ATTACHED SERVICES
Support
implementation of
operational
programmes
Overall rate of execution
of budgeted actions 20 332 531 20 332 531
HEAD 2 - SERVICES ATTACHED TO THE PRESIDENCY 11 617 000 11 617 000
016
FORMULATION AND
COORDINATION OF ACTIVITIES
OF THE PRESIDENCY OF THE
REPUBLIC
Ensure
implementation of
the Major
Accomplishments
Programme
Execution rate of
activities approved by
the President of the
Republic
1 314 394 1 314 394
018
PROTECTION OF THE PRESIDENT
OF THE REPUBLIC AND
TERRITORIAL INTEGRITY
Preserve integrity of
the national territory
and political stability
Overall level of
attainment of goals
assigned to missions
10 302 606 10 302 606
HEAD 3 - NATIONAL ASSEMBLY 19 021 000 19 021 000
032
STEPPING UP PARLIAMENTARY
CONTROL OF GOVERNMENT
ACTION
Contribute to the
efficiency of public
policies.

- NATIONAL ASSEMBLY 19 021 000 19 021 000
032
STEPPING UP PARLIAMENTARY
CONTROL OF GOVERNMENT
ACTION
Contribute to the
efficiency of public
policies.

Rate of control of the
Government’s Priority
Investment Programme
3 550 000 3 550 000
033
GOVERNANCE AND
INSTITUTIONAL SUPPORT IN THE
SERVICES OF THE NATIONAL
ASSEMMBLY
Support
implementation of
operational
programmes
Level of motivation of
National Assembly Staff 14 271 000 14 271 000
031
REVITALIZATION OF LEGISLATION
AND INTERPARLIAMENTARY
COOPERATION
Reinforce the national
legislative framework
Rate of contribution of
the NA to the
reinforcement of the
legislative framework
1 200 000 1 200 000
HEAD 4 - PRIME MINISTER’S OFFICE 17 041 805 15 022 000
046 STEERING AND COORDINATION
OF GOVERNMENT ACTION
Effectively ensure the
implementation of at
least 70% of the
annual tranche of
government strategic
programmes and
projects
Rate of implementation
of the annual tranche of
government strategic
programmes and
projects
2 296 900 2 296 900
047
GOVERNANCE AND
INSTITUTIONAL SUPPORT IN THE
INTERNAL AND ATTACHED
SERVICES OF THE PRIME
MINISTER’S OFFICE
Satisfy at least 70%
of officials of the
internal and attached
services of the PMO
Level of satisfaction of
officials of the internal
and attached services of
the PMO
14 744 905 12 725 100
HEAD 5 - ECONOMIC AND SOCIAL COUNCIL 1 837 000 1 837 000
061
GOVERNANCE AND
INSTITUTIONAL SUPPORT IN THE
ECONOMIC AND SOCIAL COUNCIL
Improve the
coordination of
services and ensure
proper
implementation of
ECOSOC
programmes
Rate of implementation
of ECOSOC budgeted
activities
1 415 000 1 415 000
062
STEERING AND DEVELOPMENT
OF THE RESPONSIBILITIES OF
THE ECONOMIC AND SOCIAL
COUNCIL
Reinforce and
facilitate
implementation of
public policies
Number 422 000 422 000

VELOPMENT
OF THE RESPONSIBILITIES OF
THE ECONOMIC AND SOCIAL
COUNCIL
Reinforce and
facilitate
implementation of
public policies
Number 422 000 422 000

20
HEAD 6 - MINISTRY OF EXTERNAL RELATIONS 31 078 000 30 605 000
076 DEVELOPMENT OF BILATERAL
COOPERATION POTENTIAL
Capitalize bilateral
cooperation
opportunities for
Cameroon
Number of legal bilateral
cooperation instruments
negotiated, formalized
or signed per year
16 591 316 16 118 316
077
BOOSTING OF MULTILATERAL
AND DECENTRALIZED
COOPERATION
Maximize multilateral
and decentralized
cooperation
opportunities
Level of Cameroon’s
involvement in the
activities of international
organizations and
multilateral cooperation
frameworks
1 989 230 1 989 230
078 MANAGEMENT OF
CAMEROONIANS ABROAD
Improve the
contribution of
Cameroonians
abroad to the political,
social and economic
life of the country
Rate of effective
participation of
Cameroonians abroad
in the political, social
and economic life of the
country
1 558 701 1 558 701
079
GOVERNANCE AND
INSTITUTIONAL SUPPORT IN THE
EXTERNAL RELATIONS SUB-
SECTOR
Improve the
coordination of
services and ensure
the implementation of
programmes
Rate of implementation
of MINREX budgeted
activities
10 938 753 10 938 753
HEAD 7 - MINISTRY OF TERRITORIAL ADMINISTRATION AND
DECENTRALIZATION 46 432 200 45 343 000
094 STEPPING UP OF NATIONAL CIVIL
PROTECTION MEASURES
Protect the
population, property
and the environment
against the risks of
disasters and their
effects
Number of divisions with
a disaster prevention
and management tool
3 038 400 3 038 400
095
GOVERNANCE AND
INSTITUTIONAL SUPPORT IN THE
TERRITORIAL ADMINISTRATION
AND DECENTALIZATION SUB-
SECTOR
Improve the
coordination of
services and ensure
proper
implementation of
MINADT programmes
Rate of implementation
of MINADT budgeted
activities
11 440 220 11 440 220
092 MODERNIZATION OF
TERRITORIAL ADMINISTRATION
Improve the quality of
services by divisional
offices nationwide
Rate of satisfaction of
users with the services
provided by divisional
offices
24 661 880 23 572 680
093 INTENSIFICATION OF THE
DECENTRALIZATION PROCESS
Increase support to
regional and local
authorities in the use
of devolved powers
and resources
Implementation rate of
Council Development
Plans
7 291 700 7 291 700
HEAD 8 - MINISTRY OF JUSTICE 51 642 000 47 992 000
107
GOVERNANCE AND
INSTITUTIONAL SUPPORT IN THE
JUSTICE SUB-SECTOR
Improve the
coordination of
services and ensure
proper
implementation of
programmes.

07
GOVERNANCE AND
INSTITUTIONAL SUPPORT IN THE
JUSTICE SUB-SECTOR
Improve the
coordination of
services and ensure
proper
implementation of
programmes.

Rate of implementation
of budgeted activities in
the Ministry
10 714 122 10 714 122
108 IMPROVEMENT OF JUDICIAL
ACTIVITIES
Improve access to
and the quality of
justice services. Duration of legal
proceedings 27 169 586 27 069 586

122
108 IMPROVEMENT OF JUDICIAL
ACTIVITIES
Improve access to
and the quality of
justice services. Duration of legal
proceedings 27 169 586 27 069 586

21
109 IMPROVEMENT OF THE
PENTENTIARY POLICY
Improve detention
conditions and
prepare detainees for
social reintegration
Rate of satisfaction of
the basic needs of
detainees
13 758 292 10 208 292
HEAD 9 - SUPREME COURT 4 728 000 4 728 000
121
GOVERNANCE AND
INSTITUTIONAL SUPPORT IN
SUPREME COURT SERVICES
Support
implementation of
Supreme Court
operational
programmes
Rate of execution of the
budget of the Supreme
Court
4 070 500 4 070 500
122
CONTROL OF FINANCIAL
TRANSPARENCY, BUDGETARY
MANAGEMENT AND QUALITY OF
PUBLIC ACCOUNTS
Contribute to
improving financial
management and the
protection of public
funds
Rate of conduct of
planned control
missions
528 500 528 500
123
CONTRIBUTION TO
STRENGTHENING THE RULE OF
LAW
Improve the
management of
judicial and
administrative
disputes at the
Supreme Court
Rate of hearing of
appeals filed with the
Supreme Court
129 000 129 000
HEAD 10 - MINISTRY OF PUBLIC CONTRACTS 23 479 000 23 479 000
715 STRENGTHENING THE PUBLIC
CONTRACTS AWARD SYSTEM
Improve the Public
Contracts award
system
Rate (%) of public
contracts awarded in
compliance with the
regulations
7 200 762 7 200 762
716 IMPROVEMENT OF PUBLIC
CONTRACTS EXECUTION
Ensure proper
execution of Public
Contracts in
compliance with the
contractual
provisions.

762 7 200 762
716 IMPROVEMENT OF PUBLIC
CONTRACTS EXECUTION
Ensure proper
execution of Public
Contracts in
compliance with the
contractual
provisions.

1. Rate (%) of public
contracts awarded in
compliance with the
regulations
2. Rate (%) of public
contracts executed in
compliance with the
contractual
provisions
3 551 880 3 551 880
717
GOVERNANCE AND
INSTITUTIONAL SUPPORT IN THE
PUBLIC CONTRACTS SUB-
SECTOR
Improve the
performance of
services
Rate of implementation
of budgeted activities 12 726 358 12 726 358
HEAD 11 - SUPREME STATE AUDIT 5 167 000 5 167 000
137
INTENSIFICATION,
DIVERSIFICATION OF AUDITS
AND SYSTEMATIZATION OF
SANCTIONS AGAINST
UNSCRUPULOUS MANAGERS
Reduce the risk of
bad governance and
repair the damage
suffered by the State
Proportion of
unscrupulous managers
audited and brought
before the Budget and
Finance Disciplinary
Board
1 653 800 1 653 800
136
STEPPING UP THE PREVENTION
OF EMBEZZLEMENT OF PUBLIC
FUNDS
Reduce the number
of public funds
management
irregularities
Proportion of services
which produce
comprehensive and
transparent information
on their management
373 500 373 500
138
GOVERNANCE AND
INSTITUTIONAL SUPPORT IN
SUPREME STATE AUDIT
SERVICES
Support
implementation of
Supreme State Audit
programmes
Rate of implementation
of the funds
disbursement plan 3 139 700 3 139 700

TATE AUDIT
SERVICES
Support
implementation of
Supreme State Audit
programmes
Rate of implementation
of the funds
disbursement plan 3 139 700 3 139 700

22
HEAD 12 - DELEGATION GENERAL FOR NATIONAL SECURITY 97 266 756 96 799 000
151 CONSOLIDATION OF PUBLIC
SECURITY
Step up the protection
of institutions, public
freedoms, people and
property
Rate of security
coverage nationwide 9 835 253 9 660 253
152 GOVERNANCE AND
INSTITUTIONAL SUPPORT
Improve the
coordination of
services and ensure
proper
implementation of
programmes
Rate of implementation
of DGSN budgeted
activities
78 488 072 78 219 322
154 STEPPING UP BORDER
SURVEILLANCE
Control migration and
step up the fight
against cross-border
crime
Rate of decrease in the
number of offences
related to cross-border
crime
2 945 367 2 945 367
155
IMPROVEMENT OF INTELLIGENCE
GATHERING METHODS AND
TECHNIQUES
Intensify intelligence
gathering and use
Average number of
general intelligence
reports, special notices,
bulletins and briefs
produced per day
5 998 064 5 974 058
HEAD 13 - MINISTRY OF DEFENCE 211 786 474 209 264 000
168
GOVERNANCE AND
INSTITUTIONAL SUPPORT IN THE
DEFENCE SUB-SECTOR
Improve the
coordination of
services and ensure
proper
implementation of
programmes in
MINDEF
Rate of implementation
of budgeted activities in
MINDEF
42 158 779 41 826 409
166 STEPPING UP TERRITORIAL
DEFENCE
Strengthen the
territorial defence
mechanism
Rate of implementation
of the staffing tables
and equipment of
operational units of the
Defence Forces
113 355 401 113 109 801
169 PARTICIPATION IN NATIONAL
DEVELOPMENT ACTIVITIES
Provide support to
specific areas which
contribute to
Cameroon’s socio-
economic
development
Rate of response to the
various requests
received by the
specialized entities of
MINDEF
3 154 535 2 754 535
170
PARTICIPATION IN THE
PROTECTION OF PEOPLE AND
PROPERTY
Ensure conditions for
security and peace
suitable for
development
Crime rate 53 117 759 51 573 254
HEAD 14 - MINISTRY OF ARTS AND CULTURE 4 072 000 4 072 000
181 CONSERVATION OF CAMEROON’S
ART AND CULTURE
Rebuild, safeguard
and ensure the
profitability of the
cultural and artistic
heritage
Number of cultural
goods developed and
economically profitable
342 100 342 100
182
DEVELOPMENT OF MECHANISMS
FOR PRODUCTION OF CULTURAL
GOODS AND SERVICES
Step up the
contribution to
economic
development of
cultural goods and
services
Contribution of art and
culture to GDP 1 344 000 1 344 000

ND SERVICES
Step up the
contribution to
economic
development of
cultural goods and
services
Contribution of art and
culture to GDP 1 344 000 1 344 000

23
183
GOVERNANCE AND
INSTITUTIONAL SUPPORT IN THE
ARTS AND CULTURE SUB-
SECTOR
Improve the
coordination of
services and ensure
proper
implementation of
programmes
Rate of implementation
of budgeted activities in
the Ministry of Arts and
Culture
2 385 900 2 385 900
HEAD 15 - MINISTRY OF BASIC EDUCATION 188 583 000 188 583 000
198
GOVERNANCE AND
INSTITUTIONAL SUPPORT IN THE
BASIC EDUCATION SUB-SECTOR
Adopt measures to
ensure efficient
implementation of
operational
programmes
Annual rate of
implementation of
programmes
29 224 490 29 224 490
196 SUPPORT TO THE DEVELOPMENT
OF PRE-SCHOOL EDUCATION
Increase the rate of
pre-school education
nationwide
Gross pre-school
attendance rate 12 583 177 12 583 177
197 UNIVERSALISATION OF PRIMARY
EDUCATION
Improve access to
and completion of
primary education
Primary school
completion rate 144 533 978 144 533 978
199
LITERACY, NON FORMAL
EDUCATION AND PROMOTION OF
NATIONAL LANGUAGES
Reduce the illiterate
population Literacy rate 2 241 355 2 241 355
HEAD 16 - MINISTRY OF SPORTS AND PHYSICAL EDUCATION 23 825 519 23 786 000
213
GOVERNANCE AND
INSTITUTIONAL SUPPORT IN THE
SPORTS AND PHYSICAL
EDUCATION SUB-SECTOR
Improve the
coordination of
services and ensure
proper
implementation of
programmes.

ITUTIONAL SUPPORT IN THE
SPORTS AND PHYSICAL
EDUCATION SUB-SECTOR
Improve the
coordination of
services and ensure
proper
implementation of
programmes.

Rate of implementation
of budgeted activities 6 778 000 6 778 000
211 SUPERVISION OF THE SPORTS
MOVEMENT
Improve the quality of
supervision of
physical and sporting
activities (PSA) by
institutional players
1. Number of schools
without sports and
physical education
teachers
2.

supervision of
physical and sporting
activities (PSA) by
institutional players
1. Number of schools
without sports and
physical education
teachers
2.

Number of people
enrolled in national
federations
7 590 726 7 590 726
212 DEVELOPMENT OF SPORTS
FACILITIES
Provide the country
with modern sports
infrastructure
Number of sports
facilities constructed
and operational since
2009
9 456 793 9 417 274
HEAD 17 - MINISTRY OF COMMUNICATION 9 544 000 9 544 000
226 IMPROVEMENT OF SUPPLY AND
ACCESS TO INFORMATION
Provide the national and
international community
with adequate and
quality information
Rate of access of the
population to mass
information
2 687 400 2 687 400
228
GOVERNANCE AND
INSTITUTIONAL SUPPORT IN
THE COMMUNICATION SUB-
SECTOR
Improve the coordination
of services and ensure
proper implementation
of programmes in the
Ministry of
Communication
Rate of
implementation of
MINCOM budgeted
activities
6 856 600 6 856 600
HEAD 18 - MINISTRY OF HIGHER EDUCATION 55 773 028 51 944 000
244
GOVERNANCE AND
INSTITUTIONAL SUPPORT IN THE
HIGHER EDUCATION SUB-
Improve the
coordination of
services and ensure
Rate of implementation
of budgeted activities 30 875 665 29 609 665

PPORT IN THE
HIGHER EDUCATION SUB-
Improve the
coordination of
services and ensure
Rate of implementation
of budgeted activities 30 875 665 29 609 665

24
SECTOR proper
implementation of
programmes
241
DEVELOPMENT OF THE
TECHNOLOGY AND
PROFESSIONAL COMPONENT OF
HIGHER EDUCATION
Increase the quality
and quantity of
human resources in
strategic areas
outlined in the GESP
Percentage of students
trained in the
technology and
professional fields of
public higher education
11 838 434 10 532 406
242
MODERNIZATION AND
PROFESSIONALIZATION OF
FACULTIES
Bring faculties close
to socio-professional
circles in a
sustainable manner
to improve the rate of
employability of
graduates,
irrespective of their
fields of study. Number of faculty
students having
obtained a professional
certificate. 10 905 392 10 169 392
243 DEVELOPMENT OF UNIVERSITY
RESEARCH AND INNOVATION
Strengthen the
national university
research and
innovation system as
well as technology
transfers to support
and boost industrial
productivity
Number of endogenous
inventions and
innovations recorded
2 153 537 1 632 537
HEAD 19 - MINISTRY OF SCIENTIFIC RESEARCH AND INNOVATION 13 992 000 13 847 000
256 AGRICULTURAL RESEARCH AND
DEVELOPMENT
Increase the number
of technology
packages from
research results
useful for improving
agricultural
productivity and
products.

RESEARCH AND
DEVELOPMENT
Increase the number
of technology
packages from
research results
useful for improving
agricultural
productivity and
products.

Number of innovative
technology packages
produced and
disseminated
6 046 515 5 946 515
257
TECHNOLOGICAL, GEOLOGICAL
AND MINING RESEARCH AND
DEVELOPMENT
Increase cartographic
production, geological
and mining
information and
develop technologies. 1. Number of
technologies
developed and
disseminated
2. Number of maps
produced and
disseminated
2 607 570 2 562 570
258 RESEARCH AND SOCIAL
DEVELOPMENT
Increase the number
of research results
useful for
understanding and/or
addressing social
issues
Number of research
findings useful for
understanding and/or
addressing social issues
1 908 312 1 908 312
259
GOVERNANCE AND
INSTITUTIONAL SUPPORT IN THE
RESEARCH AND INNOVATION
SUB-SECTOR
Improve the
coordination,
functioning and
performance of the
research and
innovation sub-sector
Rate of implementation
of the ministry’s action
plan
3 429 603 3 429 603
HEAD 20 - MINISTRY OF FINANCE 52 179 000 48 424 000

and
innovation sub-sector
Rate of implementation
of the ministry’s action
plan
3 429 603 3 429 603
HEAD 20 - MINISTRY OF FINANCE 52 179 000 48 424 000

25
275
GOVERNANCE AND
INSTITUTIONAL SUPPORT IN
MINFI
Improve the
coordination of
services and ensure
proper
implementation of
MINFI programmes. Rate of implementation
of budgeted activities in
MINFI
17 236 447 13 596 447
271
OPTIMIZATION OF NON-OIL
REVENUE, IMPROVEMENT OF
THE BUSINESS CLIMATE AND
PROTECTION OF THE NATIONAL
ECONOMIC SPACE
Improve the rate of
collection of non-oil
revenue, create an
appropriate
environment for
business
development and
protect the national
economic space. Rate of tax revenue
increase 15 018 050 14 903 050
272
MANAGEMENT OF THE STATE’S
CASH FLOW, DEBT, PUBLIC
ACCOUNTING AND FINANCING OF
THE ECONOMY
Improve the
Treasury’s efficiency
and optimize the use
of mobilized
resources to finance
the economy
Payment timeframe 12 669 736 12 669 736
274 MODERNIZATION OF STATE
BUDGET MANAGEMENT
Coordinate the proper
implementation of
State budget reform
Reform implementation
level 7 254 767 7 254 767
HEAD 21 – MINISTRY OF TRADE 6 427 000 6 174 000
286 DEVELOPMENT OF EXPORTS
Contribute to
improving the
competitiveness of
local products,
conquer new markets
and attract foreign
investors.

6 174 000
286 DEVELOPMENT OF EXPORTS
Contribute to
improving the
competitiveness of
local products,
conquer new markets
and attract foreign
investors.

Number of foreign
markets prospected 762 500 713 500
287 REGULATION OF EXTERNAL
TRADE
Organize distribution
channels to ensure
regular supply of the
domestic market
under conditions of
healthy competition
and stimulate growth
through domestic
consumption
Number of modern and
periodic markets
constructed
2 393 765 2 393 765
288
TRADE SUB-SECTOR
GOVERNANCE AND
INSTITUTIONAL SUPPORT
Improve working
environment and
conditions
Number of equipment
acquired and service
infrastructure
constructed
3 270 735 3 270 735
HEAD 22 – MINISTRY OF THE ECONOMY, PLANNING AND REGIONAL
DEVELOPMENT 53 392 931 40 762 931
301
ECONOMY, PLANNING AND
REGIONAL DEVELOMPENT SUB-
SECTOR GOVERNANCE AND
INSTITUTIONAL SUPPORT
Improve the
coordination of
services and ensure
the proper
implementation of
operational
programmes
Annual rate of
implementation of
MINEPAT programmes
5 450 232 5 450 232
302
SUPPORT FOR ECONOMIC
RECOVERY TO ACCELERATE
GROWTH
Improve public
investment volume
and quality
PIB execution rate 9 735 624 9 735 624

2 5 450 232
302
SUPPORT FOR ECONOMIC
RECOVERY TO ACCELERATE
GROWTH
Improve public
investment volume
and quality
PIB execution rate 9 735 624 9 735 624

26
304
STRENGTHENING DEVELOPMENT
PLANNING AND INTENSIFICATION
OF REGIONAL DEVELOPMENT
ACTIONS
Adopt development
strategies and plans
consistent with the
GESP
Proportion of
development strategies
and plans consistent
with the GESP
35 726 867 23 096 867
303
STRENGTHENING DEVELOPMENT
PARTNERSHIP AND REGIONAL
INTEGRATION
Improve the
contribution of
economic
partnerships and
regional integration to
the achievement of
Cameroon’s
development goals
Annual rate of
disbursement of
externally financed
planned investment
resources
2 480 208 2 480 208
HEAD 23 – MINISTRY OF TOURISM AND LEISURE 10 868 000 9 704 000
317 DEVELOPMENT OF TOURISM AND
LEISURE
Improve the quality of
tourism and leisure
infrastructure
1. Number of tourism
infrastructure
developed
2. Number of leisure
infrastructure
developed
6 132 074 5 202 074
318 PROMOTION OF TOURISM AND
LEISURE
Attract a large
number of resident
and non-resident
tourists
1. Number of
international tourists
received
2.

074
318 PROMOTION OF TOURISM AND
LEISURE
Attract a large
number of resident
and non-resident
tourists
1. Number of
international tourists
received
2.

Number of domestic
tourists received
812 346 812 346
319
IMPROVEMENT OF THE OTHER
TOURISM AND LEISURE
DEVELOPMENT POLICIES
Increase the quality of
tourism and leisure
services
Tourism’s contribution
to the national economy
is equal to at least 5%
of GDP
708 988 708 988
320
GOVERNANCE AND
INSTITUTIONAL SUPPORT IN THE
TOURISM AND LEISURE SUB-
SECTOR
Improve the
coordination of
services and ensure
the proper
implementation of
programmes
1. Number. of
MINTOUL Regional
and Divisional
delegations
constructed,
rehabilitated or
fenced
2. Number.

sure
the proper
implementation of
programmes
1. Number. of
MINTOUL Regional
and Divisional
delegations
constructed,
rehabilitated or
fenced
2. Number.

of vehicles
purchased
3 214 592 2 980 592
HEAD 25 – MINISTRY OF SECONDARY EDUCATION 252 272 900 251 478 000
334
GOVERNANCE AND
INSTITUTIONAL SUPPORT IN THE
SECONDARY EDUCATION SUB-
SECTOR
Ensure rational and
optimal management
of resources
Rate of implementation
of planned activities in
MINESEC
34 716 187 33 970 187
333 DEVELOPMENT OF SECONDARY
TEACHER-TRAINING EDUCATION
Match the training of
teachers and trainers
with education sector
needs
Percentage of relevant
programmes introduced 34 303 300 34 277 200
331 DEVELOPMENT OF GENERAL
SECONDARY EDUCATION
Improve not only
access to and the
quality of general
secondary education
programmes, but also
their external
efficiency, especially
in science subjects
Success rate of
students in science
subjects
105 887 491 105 864 691

on
programmes, but also
their external
efficiency, especially
in science subjects
Success rate of
students in science
subjects
105 887 491 105 864 691

27
332
DEVELOPMENT OF TECHNICAL
AND VOCATIONAL SECONDARY
EDUCATION
Improve quality and
offer while ensuring
better
professionalization of
programmes
Rate of increase in the
number of technical and
vocational education
graduates
77 365 922 77 365 922
HEAD 26 – MINISTRY OF YOUTH AFFAIRS AND CIVIC EDUCATION 10 358 000 9 868 000
347 ECONOMIC EMPOWERMENT OF
YOUTHS
Promote the socio-
economic integration
of 675 000 youths by
2019
Number of youths
trained and/or
integrated into the
economic fabric
3 317 770 2 984 770
346 CIVIC EDUCATION AND SOCIAL
INTEGRATION OF YOUTHS
Promote civic
education, national
integration and youth
participation in
development
Proportion of youths
endowed with skills for
their participation in the
development process
4 594 700 4 594 700
348
GOVERNANCE AND
INSTITUTIONAL SUPPORT IN THE
YOUTH AFFAIRS AND CIVIC
EDUCATION SUB-SUBSECTOR
Improve service
coordination and
ensure the proper
implementation of
programmes
Rate of implementation
of budgeted activities in
MINJEC
2 445 530 2 288 530
HEAD 28 – MINISTRY OF THE ENVIRONMENT, NATURE PROTECTION
AND SUSTAINABLE DEVELOPMENT 7 211 000 7 161 000
361 COMBATING DESERTIFICATION
AND CLIMATE CHANGE
Reverse the soil
degradation trend and
promote adaptation to
the negative effects of
climate change
1.

61 COMBATING DESERTIFICATION
AND CLIMATE CHANGE
Reverse the soil
degradation trend and
promote adaptation to
the negative effects of
climate change
1.

Surface area of land
restored
2.

Surface area of land
restored
2.

Various climate
change resilience
measures adopted
3 480 700 3 480 700
362 SUSTAINABLE MANAGEMENT OF
BIODIVERSITY
Encourage the
inclusion of
development
principles in sector
strategy papers
Number of sector
strategies which take
sustainable
development into
account
692 875 642 875
363
POLLUTION, NUISANCE AND
HARMFUL AND/OR DANGEROUS
CHEMICAL SUBSTANCE CONTROL
Reduce
environmental
pollution and
nuisance through
ecologically rational
and sustainable
management of
wastes and chemical
substances
Percentage of facilities
which comply with
environmental
regulations
794 875 794 875
364
ENVIRONMENT, NATURE
PROTECTION AND SUSTAINABLE
DEVELOPMENT SUBS-SECTOR
GOVERNANCE AND
INSTITUTIONAL SUPPORT
Improve resource
mobilization and
governance of
operational
programmes in
MINEPDED
Rate of implementation
of MINEPDED activities 2 242 550 2 242 550
HEAD 29 – MINISTRY OF MINES, INDUSTRY AND TECHNOLOGICAL
DEVELOPMENT 9 811 000 9 811 000
379
GOVERNANCE AND
INSTITUTIONAL SUPPORT IN THE
MINES, INDUSTRY AND
TECHNOLOGICAL DEVELOPMENT
SUB-SECTOR
Improve the
coordination of
services and ensure
the proper t
implementation of the
programmes of
MINIMIDT
Rate of implementation
of MINIMIDT action plan 3 812 624 3 812 624

on of
services and ensure
the proper t
implementation of the
programmes of
MINIMIDT
Rate of implementation
of MINIMIDT action plan 3 812 624 3 812 624

28
376 DEVELOPMENT OF MINING AND
GEOLOGICAL RESOURCES
Increase the
contribution of non-oil
geological and mining
resources to GDP
Non-oil mining sector’s
share of GDP 3 529 768 3 529 768
377
DIVERSIFICATION AND
IMPROVEMENT OF
COMPETITIVENESS OF
INDUSTRIAL SECTORS
Process agricultural,
mining and forestry
raw materials through
the development of
industrial sectors
Industrial production
index of the main
processing sectors
1 714 738 1 714 738
378
DEVELOPMENT OF INVENTIONS,
TECHNOLOGICAL INNOVATIONS
AND INDUSTRIAL PROPERTY
Increase the number
of industrial property
assets developed
Number of assets
developed 753 870 753 870
HEAD 30 – MINISTRY OF AGRICULTURE AND RURAL DEVELOPMENT 108 692 067 108 692 067
393 MODERNIZATION OF RURAL AND
PRODUCTION INFRASTRUCTURE
Improve the
performance of basic
production factors
and living conditions
in rural areas
Proportion of production
from modern farms and
rural exodus rate trends
20 255 000 20 255 000
394
SUSTAINABLE MANAGEMENT OF
NATURAL RESOURCES SPECIFIC
TO AGRICULTURE
Improve arable land
use in a sustainable
manner compliant
with environmental
constraints
Percentage of national
farming surface area
using best fertility
practices and compliant
with environmental
constraints
4 786 000 4 786 000
392
IMPROVEMENT OF THE
PRODUCTIVITY AND
COMPETIVENESS OF
AGRICULTURAL SECTORS
Make Cameroon’s
agricultural sector to
be more productive
and competitive, and
gain additional market
shares
Contribution of
agriculture to economic
growth
59 755 517 59 755 517
391
GOVERNANCE AND
INSTITUTIONAL SUPPORT IN THE
AGRICULTURE AND RURAL
DEVELOPMENT SUB-SECTOR
Improve the
coordination of
services and ensure
the proper
implementation of
MINADER
programmes
Rate of implementation
of budgeted activities in
the Ministry of
Agriculture and Rural
Development
(MINADER)
23 895 550 23 895 550
HEAD 31 – MINISTRY OF LIVESTOCK, FISHERIES ANIMAL INDUSTRIES 32 041 966 31 711 966
406 DEVELOPMENT OF ANIMAL
PRODUCTION AND INDUSTRIES
Increase animal
production to meet
the nutritional needs
of the population, raw
materials for agro-
industry and produce
surplus for export
Quantity of animal
products and foodstuffs
produced and
processed
12 972 008 12 972 008
407
IMPROVEMENT OF LIVESTOCK
HEALTH COVERAGE AND
ZOONOSIS CONTROL
Reduce the impact of
animal diseases
Mortality rate due to
animal diseases 4 805 530 4 805 530
409
GOVERNANCE AND
INSTITUTIONAL SUPPORT IN THE
LIVESTOCK, FISHERIES AND
ANIMAL INDUSTRIES SUB-
SECTOR
Improve the
coordination of
services and ensure
the proper
implementation of the
programmes of the
Ministry of Livestock,
Rate of implementation
of the budgeted
activities in the Ministry
of Livestock, Fisheries
and Animal Industries
(MINEPIA)
10 562 328 10 562 328

stock,
Rate of implementation
of the budgeted
activities in the Ministry
of Livestock, Fisheries
and Animal Industries
(MINEPIA)
10 562 328 10 562 328

29
Fisheries and Animal
Industries (MINEPIA)
408 DEVELOPMENT OF
FISHERYPRODUCTION
Ensure growing and
sustainable fishery
production
Quantity of fishery
products produced 3 702 100 3 702 100
HEAD 32 – MINISTRY OF WATER RESOURCES AND ENERGY 127 944 541 125 988 554
424
GOVERNANCE AND
INSTITUTIONAL SUPPORT IN THE
WATER RESOURCES AND
ENERGY
Improve the
coordination of
services and ensure
the proper
implementation of
programmes in the
Ministry of Water
Resources and
Energy
Rate of implementation
of budgeted activities in
the Ministry of Water
Resources and Energy
(%)
6 096 291 5 908 334
423 ACCESS TO DRINKING WATER
AND LIQUID WATSE TREATMENT
Improve the rate of
access to drinking
water and basic l
liquid waste treatment
facilities by
households and
economic operators
1. Rate of access to
drinking water (%)
2. Rate of access to
individual and
collective sanitation
is improved (%)
23 970 865 23 272 865
421 ENERGY
SUPPLY
Provide sufficient
energy for the
population and
economic activities
Quantity of energy
available for final
consumption (in Toe)
70 643 508 70 643 508
422 ACCESS TO
ENERGY
Improve access to
energy by households
and economic
operators
1. Rate of access to
electricity (%)
2.

Toe)
70 643 508 70 643 508
422 ACCESS TO
ENERGY
Improve access to
energy by households
and economic
operators
1. Rate of access to
electricity (%)
2.

Rate of access to
cooking gas (%)
3. Share of renewable
energy in the energy
mix available for
consumption (%)
27 233 878 26 163 847
HEAD 33 – MINISTRY OF FORESTRY AND WILDLIFE 23 583 429 18 755 500
961
DEVELOPMENT AND
SUSTAINABLE MANAGEMENT OF
FOREST RESOURCES
Manage forests in a
sustainable manner
Tax and incidental tax
revenue from forestry
management
9 844 653 6 938 660
962
SECURING AND DEVELOPING
WILDLIFE RESOURCES AND
PROTECTED AREAS
Manage and develop
wildlife and protected
areas in a sustainable
manner
Sub-sector contribution
to tax revenue 5 220 508 5 220 508
963
DEVELOPMENT OF TIMBER AND
NON-TIMBER FOREST
RESOURCES
Optimize the use of
timber and non-timber
resources
Number of direct jobs in
the timber and non-
timber sectors
4 764 611 2 842 675
960
GOVERNANCE AND
INSTITUTIONAL SUPPORT IN THE
FORESTRY AND WILDLIFE SUB-
SECTOR
Increase and improve
the institutional,
technical and
operational capacity
of forestry and
wildlife sub-sector
development players
Implementation rate of
sub-sector activities 3 753 657 3 753 657
HEAD 35 – MINISTRY OF EMPLOYMENT AND VOCATIONAL TRAINING 19 185 182 19 185 182

layers
Implementation rate of
sub-sector activities 3 753 657 3 753 657
HEAD 35 – MINISTRY OF EMPLOYMENT AND VOCATIONAL TRAINING 19 185 182 19 185 182

30
452 PROMOTION OF DECENT
EMPLOYMENT
Promote decent
employment for the
working population
Number of jobs created
per year 2 452 450 2 452 450
453 DEVELOPMENT OF VOCATIONAL
TRAINING
Increase the
employability of the
working population in
line with the needs of
the productive system
Number of trainees
supervised within the
framework of vocational
training
14 045 581 14 045 581
454
GOVERNANCE AND
INSTITUTIONAL SUPPORT IN THE
EMPLOYMENT AND VOCATIONAL
TRAINING SUB-SECTOR
Improve service
coordination and
ensure the proper
implementation of
programmes
Execution rate of
planned and budgeted
activities
2 687 151 2 687 151
HEAD 36 – MINISTRY OF PUBLIC WORKS 344 982 958 325 753 000
467 CONSTRUCTION OF ROADS AND
OTHER INFRASTRUCTURE
Increase the portion
of tarred roads and
open up Cameroon’s
border areas
Percentage of the
structuring road
network tarred
201 578 503 185 578 503
468 MAINTENANCE OF ROADS AND
OTHER INFRASTRUCTURE
This programme
seeks, on the one
hand, to rehabilitate
the road network,
which entails
repairing bad roads to
increase the portion
of properly
maintained roads
and, on the other
hand, to improve the
state of the road
network by
maintaining and
protecting existing
roads through
effective coverage
and management of
rain gates and
weighing stations.

state of the road
network by
maintaining and
protecting existing
roads through
effective coverage
and management of
rain gates and
weighing stations.

Percentage of the
tarred road network
rehabilitated
108 196 665 106 591 707
469 CONDUCT OF INFRASTRUCTURE
ENGINEERING STUDIES
It seeks to improve
the quality of
technical studies and
the engineering
capacity and
production quality of
the construction
sector by
strengthening
infrastructure
construction project
management in
particular
Percentage of public
buildings commissioned
within set deadlines
9 322 505 7 697 505
470
GOVERNANCE AND
INSTITUTIONAL SUPPORT IN THE
PUBLIC WORKS SUB-SECTOR
Optimize service
delivery
MINTP operational
programmes
implementation rate
25 885 285 25 885 285
HEAD 37 – MINISTRY OF STATE PROPERTY, SURVEYS AND LAND
TENURE 23 020 993 22 586 000

P operational
programmes
implementation rate
25 885 285 25 885 285
HEAD 37 – MINISTRY OF STATE PROPERTY, SURVEYS AND LAND
TENURE 23 020 993 22 586 000

31
481 MODERNIZATION OF SURVEYS
Master the national
territorial space in
order to improve
State property
management as well
as business climate
1. Number of geodesic
network points planted
2. Number of survey
plans produced
3. Number of
beneficiary regional and
local councils
4. Number of maps
produced
5 719 793 5 284 800
482 PROTECTION AND DEVELOPMENT
OF STATE PROPERTY
Improve the
governance of State
property
State property
management
governance index
8 098 054 8 098 054
483
CONSTITUTION OF LAND
RESERVES AND PARCELLING OF
STATE LANDS
Set aside land
reserves by
increasing the supply
of land in order to
contribute to the
development of agro-
industry,
infrastructure and
low-cost housing and
access reliable
documentary
information in real
time by computerizing
land conservations
1. Number of hectares
acquired and secured
2. Number of land
parcels produced
3. Number of land
conservations
computerized
4.

izing
land conservations
1. Number of hectares
acquired and secured
2. Number of land
parcels produced
3. Number of land
conservations
computerized
4.

Number of
outbuildings registered
4 324 839 4 324 839
484
GOVERNANCE AND
INSTITUTIONAL SUPPORT IN THE
STATE PROPERTY, SURVEYS AND
LAND TENURE SUB-SECTOR
Improve working
conditions and ensure
the functioning of
coordination entities
and cross-cutting
operations
Working condition and
institutional framework
improvement rate
4 878 307 4 878 307
HEAD 38 – MINISTRY OF HOUSING AND URBAN DEVELOPMENT 121 428 505 103 226 200
499
GOVERNANCE AND
INSTITUTIONAL SUPPORT IN THE
URBAN SUB-SECTOR
Improve the
coordination of
services and the
proper
implementation of
programmes in
MINHDU
Number of entities and
actions effectively
supported in MINHDU
12 643 491 12 443 491
496 DEVELOPMENT OF
HOUSING
Rationalize urban
land use and
significantly reduce
the proportion of
indecent housing in
urban areas
35 638 911 30 771 393 30 771 393
497 IMPROVEMENT OF URBAN
AREAS
Clean up and
embellish urban
areas
Number of kilometres of
drain constructed 28 603 619 28 603 619
498
DEVELOPMENT OF URBAN
TRANSPORT INFRASTRUCTURE
(PDITU)
Improve urban
mobility
Number of kilometres of
urban roads in good
state
44 542 485 31 407 697
HEAD 39 – MINISTRY OF SMALL- AND MEDIUM-SIZED ENTERPRISES,
SOCIAL ECONOMY AND HANDICRAFT 12 762 010 12 359 600

ads in good
state
44 542 485 31 407 697
HEAD 39 – MINISTRY OF SMALL- AND MEDIUM-SIZED ENTERPRISES,
SOCIAL ECONOMY AND HANDICRAFT 12 762 010 12 359 600

32
511 IMPROVEMENT OF THE
COMPETITIVENESS OF SMEs
Improve the
competitiveness of
SMEs in Cameroon
Contribution of the value
added of supported
manufacturing SMEs to
national value added
(%)
1 480 600 1 480 600
512
PROMOTION OF PRIVATE
INITIATIVE AND IMPROVEMENT
OF BUSINESS CLIMATE FOR SMEs
IN CAMEROON
Strengthen the fabric
of SMEs in
Cameroon
Yearly growth rate of
SMEs 4 268 100 4 268 100
513
PROMOTION OF COLLECTIVE
ENTREPRENEURSHIP AND
IMPROVEMENT OF
PRODUCTIVITY AND
PROFITABILITY OF VERY SMALL
ENTERPRISES AND HANDICRAFT
Organize and
improve the
performance of the
social economy and
handicraft sector and
ease the transition of
informal production
units (IPUs) to
handicraft and micro-
enterprises
Contribution of
supported social
economy entities (OES)
and handicraft
enterprises to national
value added
2 812 111 2 409 701
514
GOVERNANCE AND
INSTITUTIONAL SUPPORT IN THE
SMALL AND MEDIUM-SIZED
ENTERPRISES, SOCIAL
ECONOMY AND HANDICRAFT
SUB-SECTOR
Improve service
coordination and
ensure proper
implementation of
programmes in
MINPMEESA.

-SIZED
ENTERPRISES, SOCIAL
ECONOMY AND HANDICRAFT
SUB-SECTOR
Improve service
coordination and
ensure proper
implementation of
programmes in
MINPMEESA.

Rate of implementation
of budgeted activities in
MINPMEESA
4 201 199 4 201 199
HEAD 40 – MINISTRY OF PUBLIC HEALH 208 469 250 207 066 000
530
GOVERNANCE AND
INSTITUTIONAL SUPPORT IN THE
HEALTH SECTOR
Improve service
coordination and
ensure proper
implementation of
programmes in
MINSANTE
Rate of implementation
of budgeted activities in
MINSANTE
25 537 345 25 537 345
527 MOTHER, ADOLESCENT AND
CHILD HEALTH
Reduce maternal and
under-five
1. Infant and child
mortality rate
2. Maternal mortality
rate
3.

345 25 537 345
527 MOTHER, ADOLESCENT AND
CHILD HEALTH
Reduce maternal and
under-five
1. Infant and child
mortality rate
2. Maternal mortality
rate
3.

Neonatal mortality
rate
44 332 097 44 326 097
528 DEVELOPMENT OF HEALTH
DISTRICTS
Upgrade 80% of
Health Districts to the
consolidation phase
Percentage of Health
Districts in the
consolidation phase
53 224 382 51 828 382
526 DISEASE CONTROL AND HEALTH
PROMOTION
Contribute to
significantly reducing
the morbidity load
through the fight
against epidemics
and pandemics, and
especially, through
health promotion
Morbidity load among
the poor and the most
vulnerable population
85 375 425 85 374 175
HEAD 41 – MINISTRY OF LABOUR AND SOCIAL SECURITY 5 122 000 4 632 000
541 PROMOTION OF SOCIAL
SECURITY FOR THE MASSES
Improve the coverage
and functioning of
Cameroon’s social
security system
Proportion of the
working population
included in the security
system
318 814 318 814

the coverage
and functioning of
Cameroon’s social
security system
Proportion of the
working population
included in the security
system
318 814 318 814

33
542 IMPROVEMENT OF LABOUR
PROTECTION
Enhance the social
protection of workers
at their work place
Proportion of
businesses applying the
principle of decent
employment
2 265 586 1 775 586
543
GOVERNANCE AND
INSTITUTIONAL SUPPORT OF THE
LABOUR AND SOCIAL SECURITY
SUB-SECTOR
Improve the
coordination of
services and ensure
the smooth
implementation of
programmes in the
Ministry of Labour
and Social Security
Rate of achievement of
sub-sector objectives 2 537 600 2 537 600
HEAD 42 – MINISTRY OF SOCIAL AFFAIRS 6 210 000 6 210 000
560
GOVERNANCE AND
INSTITUTIONAL SUPPORT IN THE
SOCIAL AFFAIRS SUB-SECTOR
Improve social
management and
governance
Rate of execution of
budgeted activities in
the Ministry
3 992 100 3 992 100
557
SOCIAL PROTECTION OF
SOCIALLY VULNERABLE
PERSONS
Improve the living
conditions of the
population through
education on the
prevention of
deficiencies and
social ill-adaptation
Number of people
sensitized /educated 1 526 400 1 526 400
559 NATIONAL SOLIDARITY AND
SOCIAL JUSTICE
Ensure the social and
economic integration
of socially vulnerable
people
Number of vulnerable
people socially
integrated or
reintegrated and
economically
empowered
691 500 691 500
HEAD 43 – MINISTRY OF WOMEN’S EMPOWERMENT AND THE FAMILY 5 008 000 5 008 000
572
FAMILY DEVELOPMENT AND
CHILD PROTECTION OF THE
RIGHTS OF THE CHILD
Contribute to
developing and
strengthening family
stability and harmony
Number of families
benefiting from pre-
marital, matrimonial and
family education
sessions and
sensitization on the
rights of the child.

y and harmony
Number of families
benefiting from pre-
marital, matrimonial and
family education
sessions and
sensitization on the
rights of the child.

869 338 869 338
571 WOMEN’S EMPOWERMENT AND
GENDER MAINSTREAMING
Contribute to improving
women's situation in all
sectors of activity
Percentage of women in
decision-making
positions
2 239 376 2 239 376
573 GOVERNANCE AND
INSTITUTIONAL SUPPORT
strengthen
governance and build
institutional capacity
Rate of implementation
of budgeted activities in
MINPROFF
1 899 286 1 899 286
HEAD 45 – MINISTRY OF POSTS AND TELECOMMUNICATIONS 43 673 000 43 673 000
586
DENSIFICATION OF THE
NETWORK AND IMPROVEMENT
OF THE NATIONAL POSTAL
COVERAGE
Extend and maximize
the physical and
electronic networks in
order to improve
national postal
coverage. Number of physical,
electronic and financial
postal product sales
points
4 557 923 4 557 923
587
DEVELOPMENT AND
OPTIMISATION OF
TELECOMMUNICATION AND ICT
NETWORKS AND SERVICES
Increase quantitative,
qualitative and cost-
effective access to
electronic
communication
National ICT access
index 32 792 013 32 792 013

AND SERVICES
Increase quantitative,
qualitative and cost-
effective access to
electronic
communication
National ICT access
index 32 792 013 32 792 013

34
services nationwide
588
GOVERNANCE AND
INSTITUITIONAL SUPPORT IN THE
POSTS AND
TELECOMMUNICATIONS SUB-
SECTOR
Improve the working
environment of the
P&T Administration
and ensure good
governance.

UITIONAL SUPPORT IN THE
POSTS AND
TELECOMMUNICATIONS SUB-
SECTOR
Improve the working
environment of the
P&T Administration
and ensure good
governance.

Rate of implementation
of the Ministry’s Action
Plan
6 323 064 6 323 064
HEAD 46 - MINISTRY OF TRANSPORT 9 583 000 8 163 000
607
BASIC INFRASTRUCTURE
DEVELOPMENT AND
REHABILITATION
Improve transport
conditions and cost
and ensure greater
mobility
Number of infrastructure
rehabilitated and /or
constructed 2 513 010 2 513 010
602
IMPROVEMENT OF THE SECURITY
AND SAFETY SYSTEM OF THE
VARIOUS TRANSPORT MEANS
AND OF METEOROLOGY
Increase the level of
security and safety of
transport
infrastructure and
meteorology
information
Number of infrastructure
certified under ICAO
norms and standards 2 631 883 2 631 883
603
TRANSPORT SUB-SECTOR
GOVERNANCE AND
INSTITUTIONAL SUPPORT
Improve public
service performance
and restore State
authority
Number of complaints
from MINT users 4 438 107 3 018 107
HEAD 50 - MINISTRY OF THE PUBLIC SERVICE AND ADMINISTRATIVE
REFORM 13 892 000 13 456 000
616
IMPROVEMENT OF MANAGEMENT
OF THE STATE’S HUMAN
RESOURCES
Optimize
management of the
State’s human
resources
Number of departments
having obtained and
using State Human
resource Management
Tools 1 (HRM)
782 860 782 860
617 DEEPENING OF ADMINISTRATIVE
REFORM
Increase public
service performance.

ed and
using State Human
resource Management
Tools 1 (HRM)
782 860 782 860
617 DEEPENING OF ADMINISTRATIVE
REFORM
Increase public
service performance.

Number of public
services having reform
implementation tools
724 100 724 100
618
GOVERNANCE AND
INSTITUTIONAL SUPPORT IN THE
MINISTRY OF PUBLIC SERVICE
AND ADMINISTRATIVE REFORM
Improve the
coordination of services
and ensure the proper
implementation of
operational
programmes. Rate of implementation
of planned actions in
MINFOPRA 12 385 040 11 949 040
HEAD 51 - ELECTIONS CAMEROON 10 636 000 10 636 000
631
COORDINATION AND STEERING
OF ELECTIONS IN CAMEROON
Ensure proper
organization of
elections in
Cameroon
Rate of enrolment on
voters register 10 636 000 10 636 000
HEAD 52 - NATIONAL COMMISSION ON HUMAN RIGHTS AND
FREEDOMS 1 220 000 1 220 000
646 COORDINATION AND STEERING
OF NCHRF
Ensure respect of the
rights of citizens
Number of NCHRF
interventions 1 220 000 1 220 000
HEAD 53 - SENATE 15 200 000 15 200 000

ND STEERING
OF NCHRF
Ensure respect of the
rights of citizens
Number of NCHRF
interventions 1 220 000 1 220 000
HEAD 53 - SENATE 15 200 000 15 200 000

35
716 ENHANCING THE LEGISLATIVE
PROCESS
Improve the quality of
laws voted
Level of contribution to
the legislative process 7 693 000 7 693 000
717
CONTRIBUTION TO THE
CONSOLIDATION OF THE
PARLIAMENTARY CONTROL OF
GOVERNMENT ACTION
Ensure the balanced
development of
regional and local
authorities
Overall volume of public
financing allocated to
regional and local
authorities in rural areas
3 255 000 3 255 000
718
SENATE GOVERNANCE AND
INSTITUTIONAL SUPPORT
Support the
implementation of
operational
programmes
Overall rate of
implementation of
programmed actions 4 252 000 4 252 000
HEAD 55 - PENSIONS 183 000 000 183 000 000
661 PENSIONS Ensure the payment
of retirement benefits
Payment rate 183 000 000 183 000 000
HEAD 56 - EXTERNAL PUBLIC DEBT 109 500 000 109 500 000
667 REPAYMENT OF EXTERNAL DEBT
Honour State
commitments towards
donors
Payment rate
109 500 000 109 500 000
HEAD 57 - DOMESTIC PUBLIC DEBT 327 200 000 327 200 000
673 REPAYMENT OF THE DOMESTIC
DEBT
Honour State
commitments towards
residents
Payment rate
327 200 000 327 200 000
HEAD 60 - SUBSIDIES AND CONTRIBUTIONS 331 300 000 331 300 000
679 SUBSIDIES AND CONTRIBUTIONS
Contribute to the
proper functioning of
public bodies and
establishments
Rate of attainment of
expected contributions 331 300 000 331 300 000
HEAD 65 - COMMON EXPENDITURE 233 314 000 233 314 000
685 COMMON RECURRENT
EXPENDITURE
Include undistributed
items under recurrent
expenditure
Rate of coverage of
undistributed items
under recurrent
expenditure
233 314 000 233 314 000
HEAD 92 - SHAREHOLDING 45 000 000 45 000 000
697
STATE SHAREHODLING IN SEMI-
PUBLIC AND PRIVATE
ENTREPRISES
Cover state
shareholding
Rate of coverage of
expected State
shareholding
45 000 000 45 000 000
HEAD 93 - REHABILITATION/RESTRUCTURING 30 000 000 30 000 000
703
REHABILITATION AND
RESTRUCTURING OF PUBLIC
ENTREPRISES
Ensure the
rehabilitation and
restructuring of State
corporations
Proportion of
corporations
restructured or
rehabilitated
30 000 000 30 000 000
HEAD 94 - INVESTMENT 153 000 000 153 000 000
709 INVESTISSEMENT
Ensure the availability
of counterpart funds
and cover other
undistributed
investment items
Rate of coverage of
undistributed investment
items 153 000 000 153 000 000
HEAD 95 - CARRIED FORWARD 7 500 000 7 500 000

ndistributed
investment items
Rate of coverage of
undistributed investment
items 153 000 000 153 000 000
HEAD 95 - CARRIED FORWARD 7 500 000 7 500 000

36
CHAPTER NINE
COMMITMENT AUTHORIZATIONS AND PAYMENT
APPROPRIATIONS BY CHAPTER
SECTION TWENTY-THREE: The amounts of chapter commitment authorizations and payment appropriations shall
be fixed as follows:
(Unit: CFAF million)
CODE CHAPTER CA PA
01- PRESIDENCY OF THE REPUBLIC 55 231 55 231
02- SERVICES ATTACHED TO THE PRESIDENCY 11 617 11 617
03- NATIONAL ASSEMBLY 19 021 19 021
04- PRIME MINISTER’S OFFICE 17 042 15 022
05- ECONOMIC AND SOCIAL COUNCIL 1 837 1 837
06- MINISTRY OF EXTERNAL RELATIONS 31 078 30 605
07- MINISTRY OF TERRITORIAL ADMINISTRATION AND
DDEDEDEDECENTRALIZATION
46 432 45 343
08- MINISTRY OFJUSTICE 51 642 47 992
09- SUPREME COURT 4 728 4 728
10- MINISTRY OF PUBLIC CONTRACTS 23 479 23 479
11- SUPREME STATE AUDIT 5 167 5 167
12- GENERAL DELEGATION FOR NATIONAL SECURITY 97 267 96 799
13- MINISTRY OF DEFENSE 211 786 209 264
14- MINISTRY OF ARTS AND CULTURE 4 072 4 072
15- MINISTRY OF BASIC EDUCATION 188 583 188 583
16- MINISTRY OF SPORTS AND PHYSICAL EDUCATION 23 826 23 786
17- MINISTRY OF COMMUNICATION 9 544 9 544
18- MINISTRY OF HIGHER EDUCATION 55 773 51 944
19- MINISTRY OF SCIENTIFIC RESEARCH AND INNOVATION 13 992 13 847
20- MINISTRY OF FINANCE 52 179 48 424
21- MINISTRY OF TRADE 6 427 6 174
22- MINISTRY OF ECONOMY, PLANNING AND REGIONAL DDDEVELOPMENT 53 393 40 763
23- MINISTRY OF TOURISM AND LEISURE 10 868 9 704
25- MINISTRY OF SECONDARY EDUCATION 252 273 251 478
26- MINISTRY OF YOUTH AFFAIRS AND CIVIC EDUCATION 10 358 9 868
28- MINISTRY OF THE ENVIRONMENT, NATURE PROTECTION OF AND
SUSTAINABLE DEVELOPMENT
7 211 7 161
29- MINISTRY OF MINES, INDUSTRY AND TECHNOLOGICAL DEVELOPMENT 9 811 9 811
30- MINISTRY OF AGRICULTURE AND RURAL DEVELOPMENT 108 692 108 692
31- MINISTRY OF LIVESTOCK, FISHERIES AND ANIMAL INDUSTRIES 32 042 31 712
32- MINISTRY OF WATER AND POWER 127 945 125 988
33- MINISTRY OF FORESTRY AND WILDLIFE 23 583 18 756
35- MINISTRY OF EMPLOYMENT AND VOCATIONAL TRAINING 19 185 19 185
36- MINISTRY OF PUBLIC WORKS 344 983 325 753
37- MINISTRY OF STATE PROPERTY, SURVEYS AND LAND TENURE 23 021 22 586
38- MINISTRY OF HOUSING AND URBAN DEVELOPMENT 121 429 103 226
715
COVERAGE OF CREDITS
BROUGHT FORWARD
Efficiently manage
credits brought
forward
Rate of coverage of
credits brought forward 7 500 000 7 500 000
TOTAL 2015 7 500 000 7 500 000

UGHT FORWARD
Efficiently manage
credits brought
forward
Rate of coverage of
credits brought forward 7 500 000 7 500 000
TOTAL 2015 7 500 000 7 500 000

37
39- MINISTRY OF SMALL- AND MEDIUM-SIZED ENTERPRISES, SOCIAL
ECONOMY AND HANDICRAFT
12 762 12 360
40- MINISTRY OF PUBLIC HEALTH 208 469 207 066
41- MINISTRY OF LABOUR AND SOCIAL SECURITY 5 122 4 632
42- MINISTRY OF SOCIAL AFFAIRS 6 210 6 210
43- MINISTRY OF WOMEN’S EMPOWERMENT AND THE FAMILY 5 008 5 008
45- MINISTRY OF POSTS AND TELECOMMUNICATIONS 43 673 43 673
46- MINISTRY OF TRANSPORT 9 583 8 163
50- MINISTRY OF PUBLIC SERVICE AND ADMINISTRATIVE REFORM 13 892 13 456
51- ELECTIONS CAMEROON 10 636 10 636
52- NATIONAL COMMISSION ON HUMAN RIGHTS AND FREEDOMS 1 220 1 220
53- SENATE 15 200 15 200
55- PENSIONS 183 000 183 000
56- EXTERNAL PUBLIC DEBT 109 500 109 500
57- INTERNAL PUBLIC DEBT 327 200 327 200
60- SUBVENTIONS AND CONTRIBUTIONS 331 300 331 300
65- COMMON EXPENDITURE 235 314 235 314
92- SHAREHOLDING 45 000 45 000
93- REHABILITATION/RESTRUCTURING 30 000 30 000
94- IN INVESTMENT 153 000 153 000
95- CARRIED OVER 7 500 7 500
TOTAL 3 829 10
6 243
3 746 600
CHAPTER TEN
COMMITMENT AUTHORIZATIONS AND PAYMENT APPROPRIATIONS BY
MINI-BUDGET AND SPECIAL ACCOUNT
SECTION TWENTY-FOUR: The amounts of commitment authorizations and payment appropriations for special
accounts shall be outlined as follows:
(Unit: CFAF million)
SPECIAL ACCOUNTS CA PA
01 Support Fund for Victims of Natural Disasters and Calamities 2 000 2 000
02 Special Appropriation Account for the Regulation of Public Contracts 8 000 8 000
03 Special Appropriation Account for the Support of Cultural Policy 1 000 1 000
04 Special Appropriation Account for the Modernization of Research in State
Universities 9 600 9 600
05 Special Appropriation Account for Tourism and the Support of Tourist Activity 1 000 1 000
06 Seed Fund 1 000 1 000
07 Special Appropriation Account for Financing Sustainable Water Supply and
Sanitation Development Projects 500 500
08 Special Forestry Development Fund 2 000 2 000
09 Special Fund for the Development of Telecommunications 14 000 14 000
10 Special Fund for the Security of Electronic Activities.

nt Fund 2 000 2 000
09 Special Fund for the Development of Telecommunications 14 000 14 000
10 Special Fund for the Security of Electronic Activities.

1 000 1 000
11 Special Appropriation Account for Development of the Postal Sector 1 000 1 000
12 Special Appropriation Account for the Production of Forgery-proof Transport
Documents 3 500 3 500
TOTAL 44 600 44 600

the Postal Sector 1 000 1 000
12 Special Appropriation Account for the Production of Forgery-proof Transport
Documents 3 500 3 500
TOTAL 44 600 44 600

38
PART TWO
MISCELLANEOUS PROVISIONS
CHAPTER ELEVEN
THIRD PARTY GUARANTEES AND LOANS
SECTION TWENTY-FIVE: In accordance with the laws and regulations in force, the Government shall be authorized
during the 2015 financial year to grant State approval to public establishments and semi-public corporations
exclusively for concessional loans not exceeding CFAF 40 billion. SECTION TWENTY-SIX: As part of efforts to meet the country’s economic, social and cultural development needs
during the 2015 financial year, the President of the Republic of Cameroon shall be authorized to amend, by
ordinance, the ceilings indicated in Sections Four, Five and twenty-four above. SECTION TWENTY-SEVEN:
1. The President of the Republic shall be empowered to amend, by ordinance, finance, tax and customs laws
as well as the Investment Charter. 2. The Government shall be authorized to use the fresh resources ensuing from such measures to meet its
commitments. SECTION TWENTY-EIGHT: The President of the Republic shall be empowered to take, by ordinance, all measures
necessary for the implementation of structural reforms provided for in the agreements concluded with the
international financial community.

l measures
necessary for the implementation of structural reforms provided for in the agreements concluded with the
international financial community.

SECTION TWENTY-NINE: The ordinances referred to in Sections Twenty-six, Twenty-seven and Twenty-eight
above shall be tabled before the Bureaus of the National Assembly and the Senate for ratification at the
parliamentary session following their publication. SECTION THIRTY: This law shall be registered, published according to the procedure of urgency, and inserted in the
Official Gazette in English and French.