As part of the state budget execution, key stakeholders, particularly public accountants and authorizing officers, are obligated to report on the use of public resources collected during the fiscal year, in accordance with the provisions of Law No. 2028/011 of July 11, 2018, establishing the code of transparency and good governance in public finance management in the CEMAC zone.

The Management Account can be understood as the set of documents that enable the accounting officer to report on the operations executed for a given budgetary and accounting year.

Prerequisites for the accountant’s production of summary documents

• Maintenance of regular accounting: accounting is kept on a day-to-day basis
• Adherence to the accounting calendar: For any accounting, it is necessary, for reasons of reliability and adherence to accounting cycles, to periodically close the accounts of the department in order to carry out periodic controls.
• Regular reconciliation of accounts: The Authorizing Officer and the Accountant are required to reconcile their accounts by establishing monthly revenue and expenditure certificates at the end of the management period; a certificate of concordance must be drawn up by them to confirm the harmonization between the figures of the administrative account and those of the management account.
• The production of summary statements which are periodically produced documents containing general or specific information on the entity’s budget execution, its assets, or the results of its activities

In Cameroon, the process of accountability is well-managed by accountants who, since the organization of coaching and support activities for them, produce and submit accounts. Even if the regulatory deadline is not yet met by all accountants, the submission rates for management accounts are commendable for state accountants, Decentralized Territorial Collectivities (CTD), and Public Establishments alike.