The analysis presented in this PublicExpenditure Review (PER) is designed to support the effortsof the Government of Cameroon (GOC) to enhance publicexpenditure efficiency and improve the quality of publicgoods and services. The report reviews public expendituredata over a 10-year period, examines trends in thecomposition and efficiency of spending, and assesses whetherspending patterns are consistent with Cameroon’s developmentobjectives. The report includes an in-depth analysis ofpublic investment, the budget category that has experiencedthe largest increase over past decade. It also evaluates thefiscal status of state-owned enterprises and explores theevolution of the wage bill, subjects that are especiallyrelevant in Cameroon. Finally, the report reviews publichealth and education expenditures, which together accountfor 20.5 percent of total central government spending andwhich play a pivotal role in socioeconomic development andpoverty reduction. The PER’s recommendations are tailored toreflect the government’s current fiscal consolidation effortand the ongoing implementation of its national developmentstrategy. In 2009, the Government adopted the Growth andEmployment Strategy Paper (Document de Stratégie pour laCroissance et l’Emploi, DSCE) as part of its overarchingdevelopment agenda, Vision 2035, which calls for increasedspending, a strong role for government in promotingprivate-sector development, and measures to enhance thedelivery of social services. However, since 2014 Cameroonhas joined other Central African Economic Community (CEMAC)member states in pursuing fiscal consolidation andexpenditure rationalization. The PER offers specificrecommendations for increasing expenditure efficiency acrossmultiple sectors of the public administration.