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42LES ATOUTS ECONOMIQUES DU CAMEROUNDirectorate General of BudgetThe Directorate General of Budget is accountable specifically for ensuring public expenditure quality; it makes the Programme Budget the best performance tool to manage the expenditure ...Improving the quality of service is a priority for the Directorate General of Budget. This requires, among others, a proper application of the Circular on the execution of the budget. The newsletter clarifies some provisions of the Finance Act and specifies some implementing rules of public budgets. This is clearly a tool for the promotion of public quality expenditure, underpinned by the triptych "Effectiveness-Utility-Fair Price" that has to govern the expenditure transactions.The quality of service also requires a diagnosis of the faults and their correction. At the annual conference of heads of central, decentralized and external services of MINFI held in February 2016 in Yaoundé, it was recommended for example: on-time production of economic infor- mation; dissemination of economic information to all those wishing to have it at their disposal, etc., this is including forecasting of macroeconomic and budgetary aggregates, production of econo- mic and financial information and the evaluation of the impact of budgetary policies.Other issues were broached. As for the conduct of the budgetary reform for example, it was noted, among other things, a need for clarity of the actions carried out within the context of the reform, the necessity for a greater involvement of technical partners that will be standing with Cameroon during the process.GOOD GOVERNANCEIn the pursuit of this important goal, other recom- mendations were made at the conference in February 2016. Thus, in terms of Budget prepa- ration, a preparation schedule of the Finance Act was worked out to reduce the problem of late submission of the bill to the Parliament. Regarding budgetary control, government agen- cies will need support in budget management, through training and extension of the regulation,for a better governance and quality expenditure. It was also recommended to supervise the pro- cess of lightering financial control, in principle with the introduction of modulated control to join the public finance reforms.Besides, with regard to furthering the budgetary reform at the start of the triennium 2016-2018, the internalization process of CEMAC’s direc- tives will need to have come to a watershed, especially with the finalization of a draft legisla- tion amending the financial Plan of the State and the development of the draft legislations relating to the Code of transparency and good gover- nance, and to the General Public Accounting Regulations, as well. In the same vein, the finalization of the methodological tools of management control will be the starting point of the implementation of management control in the Public services.In addition, an appropriate framework for the 2016-2018 triennium running has to be set up to enhance reform clarity in the medium term. In this respect, provision was made to finalize the 2016-2018 triennium Action Plan for the modernization of Public finance and its monitoring-evaluation tools.As regards the coordination of the budgetary reform, in addition to coordinating missions from IMF headquarters, 2016 was marked by the continuing negotiation process of the 11th European Development Fund (EDF) financing agreement, which will reinforce support for the process of modernizing public finance management.And as part of the reform of the public and para- public sector, the Directorate General of Budget is committed to clarify the text that governs the public institutions’ managers pay as well as the current general status of public sector and par- public companies in order to help improve the performance of the said entities.. n

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