Context
As a low- to medium-income country, Cameroon is struggling to overcome considerable obstacles to development. Ranking 183rd of 226 countries in the United Nations Human Development Index with a per capita income of USD 2,300, Cameroon is one of the world's least prosperous countries. In the health sector, in particular, the country is now further away from achieving the Millennium Development Goals, and life expectancy is low (51.6 years).
Cameroon's Vision 2035 and its national development strategy are designed to improve the situation of the population. They focus on growth, employment and good governance, and cross-cutting issues include the impacts of climate change and gender equality.
These goals are currently being implemented through a reform of public finances, the introduction of results-oriented budgeting and strict coordination of planning, programming, budgeting and evaluation. For this to be successful, financial, material and human resources need to be mobilised and used effectively and efficiently. This calls for action not only by the government, but also by the private sector and Cameroon's technical and financial partners.
Objective
The Ministry of Economy, Planning and Regional Development (MINEPAT) and the Ministry of Finance steer the budget process in line with the national development goals.
Approach
The programme advises the Government of Cameroon on implementing the national development strategy through the national budget. Activities focus on improving the 'PPBS chain', which comprises planning, programming, budgeting and monitoring. It is part of a reform of the public finance system adopted by law in 2007 in line with the specifications of the Economic and Monetary Community of Central Africa (CEMAC). Using the process chain, national development goals are to be translated into political strategies, and the necessary funding is to be earmarked in the annual budget and spent. An evaluation will subsequently be carried out to verify whether using the funds has helped reach the national development goals or whether counter-measures need to be taken.
The programme supports implementation of the programme budgets introduced by the government as of 1 January 2013. They are designed to ensure that the annual budget is geared towards results and that there is a direct link between the annual budget and implementation of the national development strategy.
The programme helps translate the national development strategy into sector strategies, taking account of the cross-cutting topics of gender and climate change mitigation, and promotes improvements in the tax administration. Potential sources of revenue are being identified in order to increase tax revenue. A functional and organisational analysis of the tax administration is designed to enhance its efficiency and prepare an integrated IT solution for revenue and expenditure.
The programme advises the Support Council for the Realization of Partnership Contracts, attached to MINEPAT, with the aim of achieving the national growth and employment goals despite limited public funding and involving the private sector more heavily in implementing the national development strategy.
The programme is also supporting Cameroon's efforts to acquire funding for climate change adaptation and to use it effectively and efficiently.