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UPCOMING REFORMSAgencies under the supervision of MINATD and serving all municipalities, the Special Fund for equipment and intercommoned intervention (FEICOM) and the Training Centre for the munici- pal administration (CEFAM) must evolve and modernize to effectively meet the needs of decentralization;Following many management issues, important reforms were undertaken in 2006 and 2007 to make the FEICOM, more efficient and better known under the role of the Municipal Bank. Elsewhere, a reform of CEFAM is prepared to make it a public administrative institution. This development will give it a new dimension allowing it to raise funds and to effectively meet the training needs of decentralization stakeholders.The Government also intends to modernize terri- torial administration to accompany and monitor more effectively the regional and local authori- ties, the decentralization orientation law having introduced new methods of intervention by the supervisory authorities, including Governors and Divisional Officers.A reform of local taxation and the development of a financial system dedicated to empower com- munities will strengthen their financial capacity by increasing their autonomy, with a significant pro- portion of local taxation in the total product of their resources, in addition of financing resulting from skills transfer, and this without affecting the budget balance of the State.Decentralization will increasingly be accompa- nied by a deconcentration of the administration, from the perspective of a new balance to be achieved between central and local authorities, for the benefit of the people.DECENTRALIZATION: WHAT WAS DONESince 1996, the implementation of the decentra- lization process has made progress. In legal terms, the constitutional revision made it possible to make the Republic of Cameroon a decentrali- zed unitary State.Decentralization is a transfer by the State, to regional and local authorities, of special skills and appropriate means for action. The implementation process of decentralization has thus enriched since 2004 with a powerful legal arsenal.The first three decentralization laws were enac- ted. This is Law N°. 2004/017 of 22th July 2004 on orientation of decentralization, Law No. 2004/018 of 22th July 2004 laying down rules applicable to municipalities and law No. 2004/019 of 22th July 2004 laying down rules applicable to regions.Besides this, the President signed on 17th January 2008 two important decrees. Prime is on organization and functioning of the National Council of decentralization and the second is on organization and functioning of the Inter ministerial Committee for local services. The National decentralization Council, under the authority of the Prime Minister acts as the decen- tralization policeman while the Inter ministerial Committee for local services, under the authority of the Minister for decentralization, aims to position itself as the intergovernmental consulta- tion body. These structures have the mission to accompany the implementation of decentraliza- tion. Furthermore, various studies have been conducted for a successful entry of Cameroon in decentralization.TRANSFER OF RESOURCESThe transfer of resources from ministries to muni- cipalities that began in 2010 should be com- pleted in 2015. Between 2010 and 2013, the skills were transferred to municipalities, along with the financial resources amounting to over CFA 82 billion francs. Mayors, as major players in the exercise of these powers, howe- ver, raise the question of the added value of decentralization. They therefore recommended the transition from the current system of delega- tion of credits to a more efficient system of real staffing to better empower local decentraliza- tion actors and thus create a genuine dynamic and competitive emulation.STATE HIGHERDivisional Office of Abong-Mbang in the East RegionLES ATOUTS ECONOMIQUES DU CAMEROUN55

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