商品簡介
In Cameroon, decentralization is a key tool for bringing the government closer to its citizens and promoting local development. It grants decentralized local governments administrative and financial autonomy, the exercise of which, however, remains subject to compliance with the requirements of legality and sound management of public resources. With this in mind, this book examines the mechanisms for monitoring the execution of the budgets of decentralized local governments, assessing their ability to ensure financial management that is both compliant and effective. The analysis highlights a diverse institutional framework involving the local governments' internal bodies, deliberative bodies, supervisory authorities, the financial controller, and various oversight bodies. While this system appears relatively well-structured from a non-judicial perspective, its judicial aspect remains marked by the incomplete development of the framework of specialized financial courts. In substantive terms, oversight traditionally rests on the requirements of regularity and performance.
