Programme Budgeting : Difficult Assimilation Process For Councils

Government in an effort to accelerate the development and decentralisation process of Cameroon adopted the programme budget, a concept on developmental projects. The programme budget in the Cameroonian context is a three-year performance-based framework plan that targets the realisation of projects with a direct impact on the lives of the population. That is, a development projects are earmarked to be completed within three years, subdivided into various implementation phases. This is a practical process with regional and local councils following the putting in place of the General Code on Regional and Local Authorities. In line with the programme budget therefore, a joint circular was signed by the Minister of Decentralisation and Local Development, Georges Elanga Obam and the Minister of Finance, Louis Paul Motaze of October 6, 2022 relating to the preparation of the budgets of Regional and Local Authorities for the 2023 fiscal year.
The performance-based approach of government which is more result-oriented seems to be met with some difficulties. Firstly, the concept is still very new and local authorities are yet to master some of the dynamics involved. Switching from the initial process which was a budget based on objectives approach needs some time. Authorities need to understand and master the process for effective and efficient implementation. Experts need to be trained and or hired to assist in the process as well. In addition, the programme budget requires a lot of information as it takes ample time to determine the exact financial resources. Should the programme budget be incorrect, it will lead to increased cost. As a result, expertise in the discipline is...