{"id":7519,"date":"2025-08-04T13:00:32","date_gmt":"2025-08-04T13:00:32","guid":{"rendered":"https:\/\/dgtcfm.cm\/accountability\/"},"modified":"2025-08-12T18:23:29","modified_gmt":"2025-08-12T18:23:29","slug":"accountability","status":"publish","type":"page","link":"https:\/\/dgtcfm.cm\/en\/accountability\/","title":{"rendered":"Accountability"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"7519\" class=\"elementor elementor-7519 elementor-4868\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c0db3d6 e-flex e-con-boxed e-con e-parent\" data-id=\"c0db3d6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-60d392b e-con-full e-flex e-con e-child\" data-id=\"60d392b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-4736f5c e-con-full e-flex e-con e-child\" data-id=\"4736f5c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a7dd130 elementor-nav-menu--dropdown-tablet elementor-nav-menu__text-align-aside elementor-nav-menu--toggle elementor-nav-menu--burger elementor-widget elementor-widget-nav-menu\" data-id=\"a7dd130\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;layout&quot;:&quot;vertical&quot;,&quot;submenu_icon&quot;:{&quot;value&quot;:&quot;&lt;svg aria-hidden=\\&quot;true\\&quot; class=\\&quot;e-font-icon-svg e-fas-caret-down\\&quot; viewBox=\\&quot;0 0 320 512\\&quot; xmlns=\\&quot;http:\\\/\\\/www.w3.org\\\/2000\\\/svg\\&quot;&gt;&lt;path d=\\&quot;M31.3 192h257.3c17.8 0 26.7 21.5 14.1 34.1L174.1 354.8c-7.8 7.8-20.5 7.8-28.3 0L17.2 226.1C4.6 213.5 13.5 192 31.3 192z\\&quot;&gt;&lt;\\\/path&gt;&lt;\\\/svg&gt;&quot;,&quot;library&quot;:&quot;fa-solid&quot;},&quot;toggle&quot;:&quot;burger&quot;}\" data-widget_type=\"nav-menu.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<nav aria-label=\"Menu\" class=\"elementor-nav-menu--main elementor-nav-menu__container elementor-nav-menu--layout-vertical e--pointer-underline e--animation-fade\">\n\t\t\t\t<ul id=\"menu-1-a7dd130\" class=\"elementor-nav-menu sm-vertical\"><li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-7866\"><a href=\"https:\/\/dgtcfm.cm\/\" class=\"elementor-item\">\ud83c\udfe0ACCUEIL<\/a><\/li>\n<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-7867\"><a href=\"#\" class=\"elementor-item elementor-item-anchor\">Ex\u00e9cution du budget de l&#8217;Etat<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-7868\"><a href=\"https:\/\/dgtcfm.cm\/en\/settlement-law\/\" class=\"elementor-item\">Settlement Law<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-7869\"><a href=\"https:\/\/dgtcfm.cm\/en\/accountability\/\" class=\"elementor-item\">Accountability<\/a><\/li>\n<\/ul>\t\t\t<\/nav>\n\t\t\t\t\t<div class=\"elementor-menu-toggle\" role=\"button\" tabindex=\"0\" aria-label=\"Menu Toggle\" aria-expanded=\"false\">\n\t\t\t<svg aria-hidden=\"true\" role=\"presentation\" class=\"elementor-menu-toggle__icon--open e-font-icon-svg e-eicon-menu-bar\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M104 333H896C929 333 958 304 958 271S929 208 896 208H104C71 208 42 237 42 271S71 333 104 333ZM104 583H896C929 583 958 554 958 521S929 458 896 458H104C71 458 42 487 42 521S71 583 104 583ZM104 833H896C929 833 958 804 958 771S929 708 896 708H104C71 708 42 737 42 771S71 833 104 833Z\"><\/path><\/svg><svg aria-hidden=\"true\" role=\"presentation\" class=\"elementor-menu-toggle__icon--close e-font-icon-svg e-fas-long-arrow-alt-right\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M313.941 216H12c-6.627 0-12 5.373-12 12v56c0 6.627 5.373 12 12 12h301.941v46.059c0 21.382 25.851 32.09 40.971 16.971l86.059-86.059c9.373-9.373 9.373-24.569 0-33.941l-86.059-86.059c-15.119-15.119-40.971-4.411-40.971 16.971V216z\"><\/path><\/svg>\t\t<\/div>\n\t\t\t\t\t<nav class=\"elementor-nav-menu--dropdown elementor-nav-menu__container\" aria-hidden=\"true\">\n\t\t\t\t<ul id=\"menu-2-a7dd130\" class=\"elementor-nav-menu sm-vertical\"><li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-7866\"><a href=\"https:\/\/dgtcfm.cm\/\" class=\"elementor-item\" tabindex=\"-1\">\ud83c\udfe0ACCUEIL<\/a><\/li>\n<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-7867\"><a href=\"#\" class=\"elementor-item elementor-item-anchor\" tabindex=\"-1\">Ex\u00e9cution du budget de l&#8217;Etat<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-7868\"><a href=\"https:\/\/dgtcfm.cm\/en\/settlement-law\/\" class=\"elementor-item\" tabindex=\"-1\">Settlement Law<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-7869\"><a href=\"https:\/\/dgtcfm.cm\/en\/accountability\/\" class=\"elementor-item\" tabindex=\"-1\">Accountability<\/a><\/li>\n<\/ul>\t\t\t<\/nav>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-13d8bde e-con-full e-flex e-con e-child\" data-id=\"13d8bde\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6e2997b elementor-widget elementor-widget-text-editor\" data-id=\"6e2997b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div style=\"margin: 0 auto;line-height: 1.6;\">\n    <p>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 <span style=\"color: #1a2c3d; font-weight: bold;\">Law No. 2028\/011 of July 11, 2018, establishing the code of transparency and good governance in public finance management in the CEMAC zone<\/span>.<\/p>\n    \n    <div style=\"background-color: #f8f9fa; padding: 15px; border-left: 4px solid #F2C230; margin: 15px 0;\">\n Specifically for public accountants, they are required to produce a management account, which must be submitted to the audit court no later than <span style=\"color: #1a2c3d; font-weight: bold;\">May 31 of the fiscal year following<\/span> the one for which they are prepared.\n    <\/div>\n    \n    <p>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.<\/p>\n    \n    <h2 style=\"color: #1a2c3d; border-bottom: 2px solid #F2C230; padding-bottom: 5px; margin-top: 30px;font-size:25px\">\n Prerequisites for the accountant&#8217;s production of summary documents\n    <\/h2>\n    \n    <ul>\n        <li><span style=\"color: #1a2c3d; font-weight: bold;\">Maintenance of regular accounting<\/span>: accounting is kept on a day-to-day basis<\/li>\n        \n        <li><span style=\"color: #1a2c3d; font-weight: bold;\">Adherence to the accounting calendar<\/span>: 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.<\/li>\n        \n        <li><span style=\"color: #1a2c3d; font-weight: bold;\">Regular reconciliation of accounts<\/span>: 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.<\/li>\n        \n        <li><span style=\"color: #1a2c3d; font-weight: bold;\">The production of summary statements<\/span> which are periodically produced documents containing general or specific information on the entity&#8217;s budget execution, its assets, or the results of its activities<\/li>\n    <\/ul>\n    \n    <p>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. <\/p>\n    \n    <div style=\"background-color: #f8f9fa; padding: 20px; border-radius: 8px; margin: 20px 0; border: 1px solid #F2C230;\">\n By way of illustration, as of August, the submission rates for the 2024 fiscal year&#8217;s management accounts for state accountants, CTDs, and Public Establishments are <span style=\"color: #1a2c3d; font-weight: bold;\">75%<\/span>, <span style=\"color: #1a2c3d; font-weight: bold;\">60.16%<\/span>, and <span style=\"color: #1a2c3d; font-weight: bold;\">41%<\/span> respectively. By the end of the fiscal year, these rates will average <span style=\"color: #1a2c3d; font-weight: bold;\">90%<\/span>. \n    <\/div>\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>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 [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_mo_disable_npp":"","om_disable_all_campaigns":false,"footnotes":""},"class_list":["post-7519","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/dgtcfm.cm\/en\/wp-json\/wp\/v2\/pages\/7519","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/dgtcfm.cm\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/dgtcfm.cm\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/dgtcfm.cm\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/dgtcfm.cm\/en\/wp-json\/wp\/v2\/comments?post=7519"}],"version-history":[{"count":1,"href":"https:\/\/dgtcfm.cm\/en\/wp-json\/wp\/v2\/pages\/7519\/revisions"}],"predecessor-version":[{"id":7520,"href":"https:\/\/dgtcfm.cm\/en\/wp-json\/wp\/v2\/pages\/7519\/revisions\/7520"}],"wp:attachment":[{"href":"https:\/\/dgtcfm.cm\/en\/wp-json\/wp\/v2\/media?parent=7519"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}