Following the impetus for public finance reform at the state level through the Harmonized Public Finance Management Framework Directives in the CEMAC Zone, Cameroon has embarked on modernizing other public entities, notably the Decentralized Territorial Collectivities and Public Establishments.

The reform project concerning DTLs is part of completing the process of establishing the collectivities provided for by Article 55 (1) of the Constitution of January 18, 1996, with the adoption in 2019 of the General Code of DTLs, the adaptation of state instruments driven by the reform carried out at the state level within DTLs, and the implementation of the law on local taxation.

In terms of development, the legal framework for DTLs has been adapted with the Drafting of the texts of Book 5 of the DTL Code. These include the decree on the budgetary nomenclature of DTLs, the decree establishing the accounting plan for DTLs, the decree on the Status and attributions of public accountants assigned to DTLs, the accounting standards for DTLs, the budgetary instruction for DTLs, and the accounting instruction for DTLs. Looking ahead, the instruction on the accountability of local managers will be validated to complete the legal framework for DTLs.

The extension of reforms to Decentralized Territorial Collectivities aims to: