Cameroon - The Path to Fiscal            Decentralization : Opportunities and Challenges

World Bank

Cameroon - The Path to Fiscal Decentralization : Opportunities and Challenges

Autores

World Bank

Editor

Washington, DC

Descripción

Decentralization in Cameroon is an instrument to meet multiple objectives. This report takes stock of Cameroon s experience with decentralization. It examines whether the design has been coherently formulated and preconditions for decentralization have been put in place. It also suggests short to medium-term proposals to make the process work better, within the constraints of significant data limitations. The design of the decentralization process in Cameroon reflects the normative approaches to decentralization-assuming benign officials and policy makers, and stipulating a normative allocation of responsibilities. In reality, a political economy story is at play, as suggested by developments in the positive literature that drop the assumption of disinterested officials. The legal framework relating to decentralization is overlapping, cumbersome and contradictory, and in many respects open to different interpretations. The main difficulty is that decentralized functions are ill-defined and not distinct from deconcentrated operations of the central government. This report examines the building blocks of the decentralization framework-starting in chapter one with a description of the status quo and the methods to be used. In chapter two discuss the unclear legal framework in Cameroon. The fuzzy spending responsibilities and lack of effective strategy to address the extent and scope of decentralization are examined in chapter three. The weaknesses in information flows and public financial management (PFM) issues, including in the budgeting, treasury and debt management systems are addressed in chapter four. Examine in chapter five the absence of effective own-source revenues that limits the accountability of local governments. This accentuates a general absence of hard budget constraints at the sub national level. In chapter six review some options for redesigning the transfer system, and some institutional arrangements. Finally, in chapter seven address the special issues related to forestry.

Palabras clave

ACCOUNTABILITY, ACCOUNTING, ADMINISTRATIVE CONTROL, ALLOCATION OF FUNDS, ALLOCATION OF RESOURCES, ALLOCATION OF RESPONSIBILITIES, ARREARS, ASSIGNMENT OF RESPONSIBILITIES, AUTONOMY, BAILOUT, BASIC EDUCATION, BUDGET CLASSIFICATION, BUDGET CONSTRAINTS, BUDGET EXECUTION, BUDGET PROCESS, BUDGET STRUCTURE, BUDGETING, CADASTRE, CAPACITY CONSTRAINTS, CAPACITY ENHANCEMENTS, CAPITAL SPENDING, CASH MANAGEMENT, CENTRAL ADMINISTRATION, CENTRAL BUDGET, CENTRAL DEPARTMENTS, CENTRAL FUNDS, CENTRAL GOVERNMENT, CENTRAL GOVERNMENTS, CENTRAL MINISTRIES, CENTRAL MINISTRY, CENTRAL TAX, CENTRAL TAX ADMINISTRATION, CENTRALIZING, CORPORATE INCOME, CORPORATE INCOME TAX, CREDIBILITY, CURRENCY, DEBT, DEBT LIMITS, DEBT MANAGEMENT, DEBT PAYMENTS, DECENTRALIZATION OBJECTIVES, DECENTRALIZATION PROCESS, DECONCENTRATION, DEFICIT FINANCING, DEFICITS, DEVELOPING COUNTRIES, DEVELOPMENT BANK, DEVOLUTION, DISTRICT, ECONOMIC DEVELOPMENT, EFFICIENT USE, ELECTRICITY, EMPLOYMENT, EQUALIZATION, EQUALIZATION ELEMENT, EQUALIZATION TRANSFERS, EXCHANGE RATE, FINANCES, FINANCIAL INFORMATION, FISCAL COORDINATION, FISCAL DECENTRALIZATION, FISCAL FEDERALISM, FISCAL GAP, FISCAL RESPONSIBILITIES, FLOW OF INFORMATION, GOVERNANCE ISSUES, GOVERNMENT FINANCE, GOVERNOR, GRANT ALLOCATION, GROSS DOMESTIC PRODUCT, HARD BUDGET, HARD BUDGET CONSTRAINTS, HORIZONTAL IMBALANCES, HUMAN RESOURCES, INCOME DISTRIBUTION, INCOME LEVELS, INCOME TAXES, INFORMATION SYSTEM, INFORMATION SYSTEMS, INSTRUMENT, INSURANCE, INTERGOVERNMENTAL FINANCE, INTERGOVERNMENTAL SYSTEM, INTERGOVERNMENTAL TRANSFER, INTERGOVERNMENTAL TRANSFER SYSTEM, LAWS, LEGAL FRAMEWORK, LEGISLATION, LEGISLATIVE BODIES, LEVEL OF GOVERNMENT, LEVELS OF GOVERNMENT, LIVING STANDARDS, LOCAL ACCOUNTABILITY, LOCAL ADMINISTRATION, LOCAL AUTHORITIES, LOCAL AUTHORITY, LOCAL BUDGETS, LOCAL CONDITIONS, LOCAL DEFICITS, LOCAL EFFICIENCY, LOCAL FINANCES, LOCAL GOVERNMENT, LOCAL GOVERNMENT OFFICIALS, LOCAL GOVERNMENT OPERATIONS, LOCAL GOVERNMENT RESOURCES, LOCAL GOVERNMENT SPENDING, LOCAL GOVERNMENTS, LOCAL OFFICIALS, LOCAL OWN-SOURCE, LOCAL OWN-SOURCE REVENUES, LOCAL POLITICIANS, LOCAL PUBLIC SERVICE, LOCAL PUBLIC SERVICE DELIVERY, LOCAL RESOURCE, LOCAL RESOURCES, LOCAL SPENDING, LOCAL SPENDING PRIORITIES, LOCAL TAX, LOCAL TAX SYSTEM, LOCAL TAXES, MACROECONOMIC CONTEXT, MANAGEMENT OPERATIONS, MAYOR, MAYORS, METROPOLITAN AREA, METROPOLITAN AREAS, MINISTRY OF ECONOMY, MINISTRY OF ENVIRONMENT, MINISTRY OF FINANCE, MONETARY FUND, MONETARY POLICY, MUNICIPAL, MUNICIPAL COUNCILS, MUNICIPAL MAYORS, MUNICIPAL OFFICIALS, MUNICIPAL TAXES, MUNICIPALITIES, MUNICIPALITY, NATIONAL STANDARDS, NATIONAL UNITY, NATURAL RESOURCES, PENSIONS, PERSONAL INCOME, PERSONAL INCOME TAX, POLICY FRAMEWORK, POLICY MAKERS, POLITICAL ECONOMY, POVERTY RATE, PROPERTY TAX, PROVINCES, PROVISIONS, PUBLIC, PUBLIC FINANCE, PUBLIC FINANCE MANAGEMENT, PUBLIC FINANCES, PUBLIC FINANCIAL MANAGEMENT, PUBLIC FINANCIAL MANAGEMENT SYSTEM, PUBLIC FUNDS, PUBLIC HEALTH, PUBLIC OFFICIALS, PUBLIC SECTOR, PUBLIC SERVICE DELIVERY, PUBLIC SERVICES, REDISTRIBUTION, REGIONAL GOVERNMENTS, RESERVES, RETURN, REVENUE ASSIGNMENTS, REVENUE MOBILIZATION, REVENUE SOURCE, REVENUE-RAISING CAPACITIES, ROADS, SOFT BUDGET CONSTRAINTS, STABILIZATION, STABILIZATION FUNCTION, STREETS, SUBNATIONAL, SUBNATIONAL GOVERNMENTS, SUPERVISORY AUTHORITY, SUPERVISORY POWER, SYSTEM OF EQUALIZATION, TAX, TAX ADMINISTRATION, TAX ASSIGNMENTS, TAX BASES, TAX EFFORT, TAX FRAMEWORK, TAX REFORM, TAX REVENUES, TAX SYSTEM, TAXATION, TAXPAYERS, TRANSFER OF RESOURCES, TRANSFER SYSTEM, TRANSPARENCY, TREASURY, UNFUNDED MANDATES, USER CHARGES, UTILITIES, VALUATION, VEHICLE TAXES, WAGES