科技报告详细信息
Cameroon - The Path to FiscalDecentralization : Opportunities and Challenges
World Bank
Washington, DC
关键词: ACCOUNTABILITY;    ACCOUNTING;    ADMINISTRATIVE CONTROL;    ALLOCATION OF FUNDS;    ALLOCATION OF RESOURCES;   
RP-ID  :  63369
学科分类:社会科学、人文和艺术(综合)
来源: World Bank Open Knowledge Repository
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【 摘 要 】

Decentralization in Cameroon is aninstrument to meet multiple objectives. This report takesstock of Cameroon s experience with decentralization. Itexamines whether the design has been coherently formulatedand preconditions for decentralization have been put inplace. It also suggests short to medium-term proposals tomake the process work better, within the constraints ofsignificant data limitations. The design of thedecentralization process in Cameroon reflects the normativeapproaches to decentralization-assuming benignofficials and policy makers, and stipulating a normativeallocation of responsibilities. In reality, a politicaleconomy story is at play, as suggested by developments inthepositiveliterature that drop the assumption ofdisinterested officials. The legal framework relating todecentralization is overlapping, cumbersome andcontradictory, and in many respects open to differentinterpretations. The main difficulty is that decentralizedfunctions are ill-defined and not distinct from deconcentratedoperations of the central government. Thisreport examines the building blocks of the decentralizationframework-starting in chapter one with a description of thestatus quo and the methods to be used. In chapter twodiscuss the unclear legal framework in Cameroon. The fuzzyspending responsibilities and lack of effective strategy toaddress the extent and scope of decentralization areexamined in chapter three. The weaknesses in informationflows and public financial management (PFM) issues,including in the budgeting, treasury and debt managementsystems are addressed in chapter four. Examine in chapterfive the absence of effective own-source revenues thatlimits the accountability of local governments. Thisaccentuates a general absence of hard budget constraints atthe sub national level. In chapter six review some optionsfor redesigning the transfer system, and some institutionalarrangements. Finally, in chapter seven address the specialissues related to forestry.

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