2021 PIB - minepat.gov.cm

2021 PIB: Keys To Smooth Execution 1

Keys To Smooth Execution

January 2021

2021 PIB

REPUBLIQUE DU CAMEROUNPaix - Travail - Patrie

***********Ministère de l’Économie, de la Planification

et de l’Aménagement du Territoire

REPUBLIC OF CAMEROONPeace - Work - Fatherland

***********Ministry of Economy, Planning and Regional

Development


Jean TCHOFFOSecretary General of MINEPAT

Alamine OUSMANE MEYMinister of the Economy, Planning and Regional

Development

Paul TASONGMinister Delegate in MINEPAT in charge of

Planning

2021 PIB: Keys To Smooth Execution4

LIST OF GRAPHS AND TABLESFOREWORDABBREVIATIONS AND ACRONYMSINTRODUCTIONGLOSSARY

CHAPTER ONECONTEXTUAL ASPECTS AND REFERENCE FRAMEWORK FOR THE SMOOTH EXECUTION OF THE PIB

CHAPTER 2MAIN STAKEHOLDERS IN THE EXECUTION OF PIB PROJECTS

CHAPTER THREEMAIN PROCEDURES FOR THE EXECUTION OF PIB PROJECTS

CHAPTER FOUR

FOLLOW-UP MECHANISM OF THE EXECUTION OF PIB PROJECTS

CHAPTER V

SOME PRACTICAL INFORMATION SHEETS ON CERTAIN PROCEDURES OF THE EXECUTION OF THE PIB

OUTLINE

13-30

31-44

45-58

59-76

77-87


LIST OF GRAPHS AND TABLES

LIST OF GRAPHS

Graph 1 Trends in the ratio of the PIB in the overall Budget over the period 2013-2021

Graph 2 Percentage weight of sectors in the 2021 PIB

Graph 3 Trends in the weight of resources assigned in ordinary domestic resources over the period

2015-2021

LIST OF TABLESTable 1: Trends in the 2021 Budget in payment appropriations as compared to the 2020 financial

year (in million CFA F)

Table 2: Distribution of the PIB in Payment Appropriation per Source of Funding (in thousand CFA F)

Table 3: Distribution of the PIB in Payment Appropriation per Sector (in billion CFA F)

Table 4: Distribution of Payment Appropriations of the PIB in Domestic Resources Per Major Areas

of Intervention (in billion CFA F)

Table 5: Trends in the resources transferred from the PIB in Payment Appropriations for 2020

(in billion CFA F)

Table 6: Inclusion of major projects in the 2021 PIB


The 2021 Public Investment Budget (PIB) is coming in a context marked by the operationalisation of the National Development Strategy 2020-2030 (NDS 30), continuation of the COVID-19 pandemic response

plan, organisation of the African Nations Championship (CHAN) 2021 and the African Cup of Nations (AFCON) 2022, continuation of security intelligence operations nationwide and reconstruction of regions affected by security crises. Emphasis is also laid on consolidating the achievements of the Economic and Financial Programme (EFP) concluded with the International Monetary Fund (IMF) as well as those of the agreements signed with the other Technical and Financial Partners.Performance in the physical and financial execution of the PIB has been inadequate due to the low ownership of the new public finance procedure and public procurement reforms enshrined in Law No. 2018/012 of 11 July 2018 to lay down the Financial Regime of the State and other Public Entities, and Decree No. 2018/366 of 20 June 2018 to lay down the Public Contracts Code.To optimise the execution of the PIB at the end of

the 2021 financial year, and to substantially reduce the regularly observed obstacles to the smooth execution of public investment projects, the Ministry of the Economy, Planning and Regional Development has produced a Guide titled «2021 PIB: Keys To Smooth Execution”

Indeed, this tool for ownership of the contractual procedures and physical and financial execution of the PIB will be made available to stakeholders in the execution chain and in monitoring the execution of public investment projects.

This Guide does not pretend to supersede the legal instruments existing in the domain. It simply stands out as a learning material to assist users.I therefore urge all stakeholders in the execution of the Public Investment Budget to make good use of this guide. The challenge of optimal and qualitative execution of the Public Invest-ment Budget must be taken up during the 2021 financial year, in order to guarantee the overall performance of government action in terms of the economic, social and cultural development of the Nation, as advocated by H. E. Paul Biya whose Vision for 2035 is to make Cameroon an emerging country.

Alamine Ousmane MeyMinister of the Economy, Planning and

Regional Development

FOREWORD


ABBREVIATIONS AND ACRONYMS

ACRONYMS DEFINITION

AFCON African Cup of Nations

AFD French Development Agency

ARMP Public Contract Regulatory Agency

Automatic al-loc. Automatic allocation

Bln Billion

C2D French Debt Relief Programme

CA Commitment authorization

CAA National Sinking Fund

CFA F African Financial Cooperation Franc

CFAE Counterpart Funds In Actual Expenditure

CHAN African Nations Championships

CIG Common Initiative Group

CPF Counterpart funds

CPTCD Counterpart funds in taxes and customs duties

D. P. O. Delegated Project Owner

DD Divisional Delegate

DGB Directorate General of the Budget

DGCM Directorate General of Contract Control

DGD Overall allocation for decentralization

DGEPIP Directorate General of the Economy and Public Investment Program-ming

DGMAS Directorate General of Procurement and Service Contracts

DGMI Directorate General of Infrastructure Contracts

DGTCFM Directorate General of the Treasury, Financial and Monetary Coopera-tion

DPIP Department of Public Investment Programming

DR Regional Delegate

DR Domestic resources

EIG Economic Interest Group

Ext. funding External funding

FEICOM Special Council Support Fund for Mutual Assistance

GDP Gross Domestic Product

GESP Growth and Employment Strategy Paper

GM General Manager

Km Kilometre

KPDC Kribi Power Development Corporation

LRA Local and Regional Authorities


ACRONYMS DEFINITION

MINADER Ministry of Agriculture and Rural Development

MINATD Ministry of Territorial Administration and Decentralisation

MINDCAF Ministry of State Property, Survey and Land Tenure

MINEE Ministry of Water Resources and Energy

MINEPAT Ministry of the Economy, Planning and Regional Development

MINEPIA Ministry of Livestock, Fisheries and Animal Industries

MINFI Ministry of Finance

MINFOF Ministry of Forestry and Wildlife

MINHDU Ministry of Housing and Urban Development

MINMAP Ministry of Public Contracts

MINPOSTEL Ministry of Posts and Telecommunications

MINSANTE Ministry of Public Health

MINTP Ministry of Public Works

NGO Non-Governmental Organisation

ODR Ordinary domestic resources

ODR* Ordinary domestic resources excluding CF

ODR** Ordinary domestic resources excluding CF and Assigned Resources

P. O. Project Owner

PA Payment Appropriations

PAEPYS Project to Supply Potable Water to the City of Yaounde and its Environs

PE Public Establishment

PIB Public Investment Budget

PIP Priority Investment Programme

PLANUT Three-Year Emergency Plan for Growth Acceleration

PMU Project Management Unit

PNDP National Community-Driven Development Programme

PROBMIS Programme Budget Management Integrated System

PTSJ Special Youth Three-Year Plan

RIB Bank Account Identifier Code

SB Supplementary Budget

Special domestic resources Special Domestic Resources

TB Tender Board

TBA Timing-based allocation/delegation

TDs Tender documents

TR Transferred/Assigned Resources

VAT Value Added Tax

TVA Taxes sur la Valeur Ajoutée

UGP Unité de Gestion du Projet


ACRONYMS DEFINITION

MINADER Ministry of Agriculture and Rural Development

MINATD Ministry of Territorial Administration and Decentralisation

MINDCAF Ministry of State Property, Survey and Land Tenure

MINEE Ministry of Water Resources and Energy

MINEPAT Ministry of the Economy, Planning and Regional Development

MINEPIA Ministry of Livestock, Fisheries and Animal Industries

MINFI Ministry of Finance

MINFOF Ministry of Forestry and Wildlife

MINHDU Ministry of Housing and Urban Development

MINMAP Ministry of Public Contracts

MINPOSTEL Ministry of Posts and Telecommunications

MINSANTE Ministry of Public Health

MINTP Ministry of Public Works

NGO Non-Governmental Organisation

ODR Ordinary domestic resources

ODR* Ordinary domestic resources excluding CF

ODR** Ordinary domestic resources excluding CF and Assigned Resources

P. O. Project Owner

PA Payment Appropriations

PAEPYS Project to Supply Potable Water to the City of Yaounde and its Environs

PE Public Establishment

PIB Public Investment Budget

PIP Priority Investment Programme

PLANUT Three-Year Emergency Plan for Growth Acceleration

PMU Project Management Unit

PNDP National Community-Driven Development Programme

PROBMIS Programme Budget Management Integrated System

PTSJ Special Youth Three-Year Plan

RIB Bank Account Identifier Code

SB Supplementary Budget

Special domestic resources Special Domestic Resources

TB Tender Board

TBA Timing-based allocation/delegation

TDs Tender documents

TR Transferred/Assigned Resources

VAT Value Added Tax

TVA Taxes sur la Valeur Ajoutée

UGP Unité de Gestion du Projet

The 2021 Public Investment Budget stands at CFA F 1,406.5 billion in Commitment Authorisations and CFA F 1,352.0 billion in Payment Appropria-tions. Driven mainly by the infrastructure sector, with a ratio of 64.5%, this budget reflects the Government’s constant desire to boost the so-cio-economic development of our country, in ac-cordance with the National Development Strate-gy 2020-2030.

In line with the Overall Public Finance Reform Plan, MINEPAT produces a simplified guide at the beginning of each financial year to ensure the op-timal implementation of all PIB projects. Titled: “2021 PIB: Keys To Smooth Execution”, this guide presents the procedures and spells out the role of each stakeholder in the execution of the PIB. It is divided into five chapters, namely:

} Chapter one: Contextual aspects and re-ference framework for the smooth execution of the 2021 PIB;

} Chapter two: Main stakeholders in the execution of the PIB;

} Chapter three: Main procedures for the execution of PIB Projects;

} Chapter four: Follow-up mechanism of the execution of PIB projects;

} Chapter five: Some practical information sheets on certain procedures of the execu-tion of the PIB.

The first chapter presents elements that underpin the preparation of the 2021 State budget and key elements indispensable for the smooth execution of the PIB.

The second chapter highlights the stakeholders in the contractual process as well as those invol-ved in the physical and financial execution, with an emphasis on their respective roles.

The third chapter highlights the difference between ordinary/normal procedures and dero-gatory/exceptional procedures for the execution of PIB projects.

The fourth chapter presents the follow-up and re-porting mechanisms for monitoring the execution of PIB projects, with an emphasis on the reporting system.

The fifth chapter provides insights into some of the procedures for the execution of PIB projects.

INTRODUCTION


GLOSSAIRE

TERMS DEFINITION

Commitment authorization

Maximum amount of expenditure that can be committed in a financial year and whose payment may be extended to several years where ne-cessary.

The consumption of commitment authorisations is materialized by the legal commitment which is the notification of the legal decision that binds the State. It materializes the obligation of the State which pro-duces an expenditure (any decision giving rise to a commitment and not the date of delivery).

Contracting AuthorityNatural person authorized to carry out the contractual process and sign the contracts pertaining thereto. He/she is the Project Owner or the Delegated Project Owner.

Amending agreement Contractual instrument that amends certain terms of the core contract to adjust it to events that occur after its signing.

Payment Appropriations Expenditure ceiling that can be paid during a financial year in order to cover commitments made under commitment authorizations.

Capital expenditure

It corresponds to the acquisition of assets meant to last durably in the State property (buildings, information system, most of cars and vehicles, etc.) or to operations meant to extend the lifespan of an as-set. There are 2 categories: tangible and intangible assets: tangible and intangible assets. They are recorded under the expenditure classi-fication bond by nature.

Commitment

Instrument whereby the Authorising Officer creates or issues against the State or a public entity, an obligation from which will result a charge. It is made within the limits of the budgetary authorizations and remains subordinated to the endorsement of the Finance Controller in accordance with the laws and regulations.

Accounting commitment

The Accounting Commitment is the State's financial commitment to the supplier or service provider. It is materialised by the issue of the debt instrument, the validity of which is subject to the satisfaction of the service provided.

Legal commitmentIt is materialized by the signing of the contract (procurement, conven-tions, mission warrants, decisions, etc.) whose commitment authoriza-tion constitutes the budget support.


TERMS DEFINITION

Fungibility

Fungibility allows each vote holder to freely use the appropriations available to implement actions of the programme efficiently and opti-mally, subject to the sustainability of management options over time and compliance with the parliamentary authorisation granted. This flexibility relates to the destination and nature of the expenditure: ap-propriations allocated to a programme are broken down by action and by type of expenditure only for indicative purposes (subject to the dis-tinction between expenditure on personnel and other expenditure).

Major project

Project whose capital cost is at least superior to 1% of the annual bud-getary expenditure and features among the ten (10) most important projects of each of the large five administrative entities in terms of their capital expenditure.

Liquidation

Budget operation that checks the effectiveness of a debt and fix the amount of expenditure. It can only be made upon presentation of bonds and the documents providing proof of the rights acquired by the creditors. This stage presupposes that the goods or services have been delivered in whole or in part in accordance with the order or contract awarded and that the invoice or payment certificate has been received.

Project Owner

The Project Owner is a Head of a ministry or a person ranking as such, Head of the Executive Board of a Local and Regional Authority, gene-ral manager and manager of a public establishment representing the administration benefiting from the services outlined in the contract.

Delegated Pro-ject Owner

Person acting as representative of the Project Owner and performing some of the duties of the latter. It can be Governors of Regions and SDOs, Heads of Cameroon's diplomatic mission abroad authorized to sign contracts funded under appropriations assigned by a Project Owner, and a Manager of a Project benefiting from external funding where applicable.

Maturation of projects

Process whereby a project proposal is developed on the basis of ap-propriate studies so that the needs for its execution are expressed as accurately as possible. It consists in preparing all the elements which enables every administrative, technical, financial, socio-economic and environmental aspects related to the projects to be taken into account.


TERMS DEFINITION

Payment order

Administrative decision whereby the authorizing officer orders the pu-blic accountant to pay the debt, in accordance with the results of the li-quidation. This administrative decision can take the form of an order or payment mandate whose characteristics are spelled out by a decision of the minister in charge of Finance. The validation of the expenditure liquidated or ordered for payment by the authorizing officers is made by the relevant Financial Controller.

Payment

Decision whereby the State or any other public entity settles its debt. No payment can be made without the financial endorsement of the set of expenditure in relation to commitment and payment order. The designated public accountant is the sole official responsible for the settlement of payment orders and warrants after the required control.

Works under state control mode

Process whereby the State institution decides to carry out the works itself by using its owns material resources and staff. The project owner is also the supervisor. He deals directly with the suppliers and bears all the economic and financial risks on his own budget.

ProgrammeCoherent set of actions within the ambit of a ministry and has specific objectives, defined in terms of general interest goals as well as expec-ted results.

Public Investment Project Project ordered by the State (or its entities) and whose proceeds are meant for the general interest.

Transfer of appropriations

Operations which can change the distribution of appropriations between programmes of distinct ministries insofar as the use of appro-priations thus transferred for a given purpose corresponds to actions of the initial programme. These transfers can go along with amend-ments in the distribution of the authorized uses between the ministries concerned. They are materialized by a Decree.

Re-allocation of appropriations

Transaction that changes the distribution of appropriations among the programmes within a ministry. The accrued amount of appropriations, in the same year, that have been subjected to transfer shall not exceed 2 per cent of appropriations under the finance law of the year for each programme concerned.


CONTEXTUAL ASPECTS AND REFERENCE FRAMEWORK FOR THE SMOOTH EXECUTION OF THE PIB

CHAPTER I


Knowledge of the contextual elements that guided the preparation of the Public Investment Budget and the regulatory provisions pertaining to the execution of PIB projects is a prerequisite for the smooth execution of these projects. This chapter presents the 2021 PIB and the reference framework for its smooth execution.

I.1 PRESENTATION OF THE 2021 PIB I.1.1 Elements of the macroeconomic context

According to IMF projections, world economic growth is expected to decline by 3% in 2020. This contraction would essentially be linked to the economic consequences of the health crisis, whose spread and related containment measures are paralysing economic activity. Added to this are the collapse of crude oil prices and the insta-bility of financial markets.

At the national level, in addition to the uncer-tainties inherent to the effects of the COVID-19 pandemic on the economy, the context remains marked by the persistence of socio-political and security crises, and the implementation of the Economic and Financial Programme concluded with the IMF.

I.1.2 Elements of the 2021 PIB

I.1.2.1 Presentation of the overall budgetary framework

The 2021 State budget was prepared on the basis of the following assumptions:

(i) Real GDP growth rate of 3.2%;

(ii) Inflation rate below 3%;

(iii) Overall budget deficit of 2.7% of GDP;

(iv) Overall current account deficit of 1.3 % of GDP.

I.1.2.2 Priorities of the 2021 PIB

In accordance with Circular No.001/CAB/PR of 10 July 2020 of the President of the Republic bearing on the preparation of the 2021 State budget and in line with the options of the National Development Strategy, the priorities of the 2021 PIB will be:

} The continuation of the special investment programmes (CHAN 2021, 2022 AFCON, PLA-NUT, PTSJ);

} The commissioning of major first-generation projects including finalization of ancillary in-frastructure;

} Continuation of the implementation of the overall Covid-19 response plan;

} The strengthening of the resources to be allo-cated to Local and Regional Authorities in or-der to enable the latter to exercise the powers transferred to them fully autonomously;

} Respect of Government’s commitments as part of the implementation of budget support programmes;

} Mobilisation of counterpart funds to ensure respect of commitments made by the Go-vernment and therefore provide for friendly financial conditions for the disbursement of external funding;

} Implementation of the plan of reconstruction of the regions affected by the crisis.

I.1.2.3 Trends in the State budget

The general budget of the 2021 financial year is set at the sum of CFA F 4,670.0 billion in Payment Appropriations (PA) and capped at CFA F 4,724.5 billion in Commitment Authorization (CA), repre-senting an increase in PA of 3.2% as compared to 2020.


Table 1: Trends in the 2021 Budget in payment appropriations as compared to the 2020 financial year (in million CFA F)

Graph 1 Trends in the ratio of the PIB in the overall Budget over the period 2013-2021

BIP BF Dette Publique Dépenses Totales2020 Finance Law (Amended Law 2020) 1 254,3 2 241,0 2 241,0 4 409,0

2021 Bill 1 352,0 2 335,5 982,5 4 4 670,0

Absolute change from 2020 to 2021 97,7 94,5 68,8 261,0

Relative change between Amended Law 2020 and 2021 Bill 7,8% 4,2% 7,5% 5,9%

PIB weight in relation to the General Budget (financial year 2020) 28,4% 50,8% 20,7% 100,0%

PIB weight in relation to the General Budget (financial year 2021) 29,0% 50,0% 21,0% 100,0%

Resources allocated to public investment for the 2021 financial year amount to CFAF 1,406.5 billion in CA and CFAF 1,352.0 billion in PA. They account for 29% of the overall budget.

I.I.2.4 Presentation of the PIB per source of funding

The 2021 PIB has increased by CFA F 97.7 billion in absolute terms that is 7.8% in relative terms, as compared to the 2020 financial year. External resources account for 51% of this increase as they have risen by CFA F 49.8 billion representing 7.3% in relative terms. Domestic resources have also increased as compared to the financial year 2020 (+8.4%).

The increase in domestic resources was main-ly reflected in the PLANUT window (+20.9%), the State’s counterpart for the implementation of jointly financed projects (+10.7%), as well as other Ordinary Domestic Resources (ODR), inclu-ding transfers to Local and Regional Authorities (+4.5%).

Source : MINEPAT/DPIP



I. I.2.5 Presentation of the PIB per Sector

Public investment expenditure for the financial year 2021 is mainly allocated to the infrastructure sector (64.5%), with the main objective being the completion of ongoing projects in this sector. This situation observed over several years reflects the Government’s desire to boost growth and transform Cameroon’s socio-economic landscape in the medium and long term. Particular attention is

also paid to the Production and Trade sector to support the efforts made within the framework of the Fund for the implementation of the Plan to revive the large-scale local production of mass consumer products that are a factor underpinning the trade balance deficit. Expenditure on health are also a priority for the Government, with CFAF 83.6 billion that is 6.2% of the PIB in 2021.

Table 2: Distribution of the PIB in Payment Appropriation per Source of Funding (in thousand CFA F)

Sources of Funding FY 2016 FY 2017 FY 2018 FY 2019 FY 2020 FY 2021 Change from 2020 to 2021 (%)

Domestic re-sources

1000.8 961.9 695.5 703 570.3 618.2 8.4

AFCON 120.0 30.0 110.0 72.0 50.0 44.0 -12.0

PLANUT 275.0 260.0 - 39.0 47.4 57.3 20.9

PTSJ - 25.0 10.0 10.0 6.1 3.0 -50.8

SDR* (C2D+support to the budget)

27.8 33.3 23.5 26.7 18.6 12.3 -33.9

CF/(RD+TCD) 163.0 198.7 141.2 113.9 80.3 89.6 10.7

ODR (others) 360.0 379.9 373.8 401.4 339.8 377.2 11.2

Rehabilitation/Shares

55.0 35.0 37.0 40.0 28.1 35.0 24.6

External resources 525 625 596 775 684 733.8 7.3

Overall PIB 1,525.8 1,586.9 1,291.5 1,478.0 1254.3 1352.0 7.8




Table 3: Distribution of the PIB in Payment Appropriation per Sector (in billion CFA F)

Graph 2 Percentage weight of sectors in the 2021 PIB

I.1.2.6 Trends in the PIB in Domestic Resources Per Major Areas of Inter-vention

The investment budget allocated to projects aimed at improving the living conditions of the population and the acquisition of fixed assets intended to remain permanently in the assets of the State’s entities and LRAs accounts for

85% of the domestic resources of the PIB. It has increased by 16 points as compared to the 2020 financial year. In contrast, the ratio of the PIB allocated to the acquisition of fixed assets for the benefit of central government dropped to 15 % in 2021, down from 31% in 2020.

SECTORS FY 2016 FY 2017 FY 2018 FY 2019 FY 2020 FY 2021

Sovereignty 28.2 24.1 24.2 31.9 26.6 32.0

Defence and security 49.5 22 6 26.1 19.9 9.0

General and financial administration 40.9 70.4 49.8 95.1 84.0 87.9

Education, training and research 60.6 74.1 68.5 71.9 51.7 51.7

Communication, culture, leisure and sports 5 5.1 5.8 5.6 11.1 9.8

Health 132.5 135.1 91 103.6 80.7 83.6

Social affairs and employment 15.2 11.6 11.6 11.9 10.3 10.3

Infrastructures 981.8 1,001.1 784.7 850.3 800.8 871.7

Production and trade 152 145.6 102.7 105.6 92.1 127.8

Common costs 60.3 97.9 147.2 176 77.2 68.2

TOTAL 1,526 1,587 1,291.5 1,478.0 1,254.3 1352.0


Production and trade 9

Infrastructures 64,50

Health 6

Social Affairs and Employment

Communication, culture.

Common expenditure 5

Defence and Security 0,70Sovereignty; 2,40

General administration

Education, training...3,80


I.1.2.7 Trends in the resources transferred to Local and Regional AuthoritiesSince the 2019 reform on the modus operandi of budgeting, execution and follow-up of the resources assigned to LRAs, the PIB resources assigned to Councils have risen to over 71% as

compared to the 2018 financial year. For the 2021 financial year, the resources transferred stand at CFA F 102 billion and account for 17.7% of the Ordinary Domestic Resources of the 2021 PIB.

Table 5: Trends in the resources transferred from the PIB in Payment Appropriations for 2020 (in billion CFA F)

Table 4: Distribution of Payment Appropriations of the PIB in Domestic Resources Per Major Areas of Intervention (in billion CFA F)

Areas of intervention 2016 2017 2018 2019 2020 2021 Change from 2020 to 2021 (in %)

Devolved level 58,1 58,9 59,6 91,4 97,6 102 +4,5 Devolved level 700 676,2 462,6 423,1 347,7 426,5 +43,3 Central level 242,7 226,8 173,3 196,1 175,0 89,7 -48,7 Weight of central level on DR of the PIB (%)

24,2 23,6 24,9 27,6 31 15 -16

Financial yearFY 2015 FY 2016 FY 2017 FY 2018 FY 2019 Ex.2020 FY 2021

Ordinary Domestic Re-sources (ODR) of the PIB

697,2 578 613,6 635 641,3 528,9 576,2

Relative change of the ODR (%)

1,3 -17,1 6,2 3,5 1,0 -17,5 8,9

Assigned resources (AR) of the PIB

53,9 58,1 58,9 59,6 92 97,6 102

Relative change of AR (%) 29,1 7,8 1,4 1,2 54,4 6,1 4,5




Table 6: Inclusion of major projects in the 2021 PIB

Graph 3 Trends in the weight of resources assigned in ordinary domestic resources over the period 2015-2021

I.1.2.8 Inclusion of major projects in the 2021 PIBThe provision recorded in the BIP 2021 for the

continued execution of major projects amounts to FCFA 378.49 billion.

Title of project Rate of realisa-tion (in %)

Expected closing date PA allocation (2021)

(in million) 87 juin-21 3 500Project of construction of a 75MW hy-droelectric facility at Warak over river Bini with power transmission lines

9 oct-24 30 400

Lom Pangar storage dam (6 billion m3 + 30 MW power house) 9 déc-23 5 000

Project to Supply Potable Water to the City of Yaounde and its Envi-rons (PAEPYS)

64 déc-21 80 376

Project to rehabilitate the Electricity Transmission System and Reform of the Sector (PRRTERS)

5 déc-23 10 052

Project for the construction of the Yaoundé-Douala highway (phase 1) 92 déc-20 25 000

Source : MINEPAT/DPPPP

Weight of RTs in the BIP RIO (%) Target CD-Code (%)


Title of project Rate of realisa-tion (in %)

Expected closing date PA allocation (2021)

Project of construction of the Edea-Kribi highway (lot 1), Kribi-Lolabe

88 31 760

East entry road into the city of Douala (Phase 2)

6 oct-23 20 000

Construction of the Ring Road (PAST III) mars-25 8 300

Construction of the Kribi Port (2nd phase) and construction of the potable water supply system of the Kribi port and its extensions

21 41 000

Project of construction of the Yaounde-Nsi-malen highway (open-country section)

92 sept-21 9 900

Government Programme for the construc-tion of 10,000 low-cost houses

11 2 624

Project for tourist and economic develop-ment of the municipal lake and development of the Mingoa Valley in Yaounde

9 200

PLANUT 57 377

AFCON 44 000

TOTAL 378 489


I.I.2.9 Some reference physical units of the 2021 PIB

Infrastructure Quantity1 Football stadiums constructed 92 Football stadiums rehabilitated 13 Km of roads tarred 503.34 Km of rural roads tarred with surface dressing 92.95 Km of main roads rehabilitated 312.56 Km of paved road maintained 4457 Km of priority rural roads maintained 1755.18 Km of highway tarred 115.79 Low-cost houses constructed 35010 Km of drains 7.211 Length of engineering structures rehabilitated 60012 Km of optic fibre installed 213.113 Length of engineering structures constructed 600

Water and electricity1 Hydro-electric dam 42 Boreholes equipped 8683 Potable water supply schemes constructed / rehabilitated 1074 Locality supplied with electricity 1255 Localities supplied with solar photovoltaic energy 2066 Power transmission line 4

Education1 Government High School, Government Technical School constructed 72 Trade Training Centre equipped 363 Classroom constructed 5934 Technical or vocational training workshop equipped 1455 School desk acquired 40,3366 Nursery block constructed 21

Health1 Hospital building constructed 102 Entire hospital constructed 53 Entire hospital renovated 24 Health facility developed 214


I.2 REFERENCE FRAMEWORK FOR THE SMOOTH EXECUTION OF THE 2021 PIBI.2.1 Key benchmarks for the smooth execution of the 2021 PIB

Highlights Key dates

Preparation of commitment plans by the principal Authorizing Officers 20 January 2021

Launch of contract award operations 31 January 2021

Submission of finalized contract programming logbooks to MINEPAT, MINFI, and to the Public Contract Regulatory Agency (ARMP)

31 January 2021

Deposit of specimen signature and service numbers of Delegated Au-thorizing Officers

31 January 2021

Validation of expenditure records of counterpart funds 31 January 2021

Submission of the list of Coordinators/Managers of co-funded projects 31 January 2021

End of accounting operations of the 2020 financial year (except in ex-ceptional cir-cumstances)

31 January 2021

Organisation of carry-over conferences 28 February 2021

Submission of studies, specifications and construction plans to dele-gated project own-ers and their local representatives by ministers

28 February 2021

Provision of current expenditure (salary, housing, water, electricity, etc.) under the Counterpart Funds in actual expenditure

28 February 2021

Change of the nature or destination of a project financed by the Gene-ral Decentrali-zation Allocation

31 March 2021

Signing of all planned contracts 30 April 2021

Infrastructure Quantity1 Relief centre rehabilitated/constructed 22 Command post constructed 263 Police station constructed 3

Social1 Cultural centre constructed 52 Multi-purpose Youth Empowerment Centres constructed 18




End of endorsement on draft contracts by Financial Controllers, except for multi-year contracts and supply contracts whose delivery deadlines do not exceed one (1) month.

15 October 2021

End of commitments on the 2021 budget (except in exceptional cir-cumstances)

30 November 2021

End of payment orders on the 2021 budget (except in exceptional cases) 31 December 2021

I.2.2. Délais de traitement


Award of contractsProposals for the award of contracts by the Tender Board to the Project Owner after the opening of bids (Art 18 -1)

At most 21 working days

Proposals for the award of contracts by the Tender Board to the Project Owner after the opening of bids (Art 18-2)


Proposals for the award of contracts by the Tender Board to the Project Owner after the opening of bids in the event of bid opening in two phases (Art 18 -2)


Pre-qualification of services of the same nature following a special invitation to tender or a series of invitations to tender (Art 76-2)

At most 6 months

Issuance of opinions by the Central Contract Control Board as from the date it is contacted by the Project Owner or by the Delegated Project Owner (Art 40 -2)


Notification of the favourable opinion of the Central Contract Control Board (Art 41-1) as from the date of closing of deli-berations

At most 48 hours

Notification of the unfavourable or favourable opinion along with the reserves of the Central Contract Control Board (Art 41-1) as from the date of the close of deliberations

At most 72 hours

Submission of applications as from the date of publication of the notice for expressions of interest for national invitations to tender(Art 77 -1)

Between 15 and 21 working days

Submission of applications as from the date of publication of the notice for expressions of interest for international invita-tions to tender (Art 77 -1)


Submission of applications as from the date of publication of the notice for expressions of interest for urgent national invitations to tender (Art 77 -2)

10 working days

Submission of applications as from the date of publication of the notice for expressions of interest for urgent international invitations to tender (Art 77 -2)

15 working days



Submission of bids by bidders as from the publication of the national invitation to tender in the Public Contract Log Book of the body in charge of public contract regulation for natio-nal invitations to tender (Art 89-1) (normal)


20 days in the event of an urgent case 90 jours ouvrablesSubmission of bids by bidders as from the publication of the international invitation to tender in the Public Contract Log Book of the body in charge of public contract regulation for international invitations to tender (Art 89 -2)

90 working days

Production and replacement of missing or non-compliant document of the administrative file during the bid opening session.

At most 48 hours

Submission of an assessment report to the Tender Board by the Assessment Sub-Committee


Decision of the award of contract by the Delegated Project Owner as from the signing (Art 101-1)

At most 72 hours

Subscription to the contract or jobbing order by the success-ful bidder as from the notification of its award (Art 101-4)


Signing of the contract by the Project Owner or the Dele-gated Project Owner as from the date of subscription by the successful bidder of the draft contract (Art 107 -1)


Notification of the contract by the Project Owner or the De-legated Project Owner to the contractor after signing (Art 107-2)


Issuance of the service order to commence work as from the notification of the contract to the contractor by the Project Owner or the Delegated Project Owner

15 calendar days

Submission, exploitation, conservation and archiving of the documents generated within the framework of the award, execution and control of contracts to MINMAP, to the orga-nisation in charge of the Regulation for conservation and ar-chiving, as from their signing (Art 47-2)

At most 72 hours

Financial execution of the project 10 joursFrom the legal commitment to the accounting commitment except for substantiate rejection

10 days

From the legal commitment to liquidation except for subs-tantiate rejection

14 days

From liquidation to payment order except for substantiate rejection

03 days

From payment order to accounting coverage except for subs-tantiate rejection

14 days


I.2.3. Reminder of some provisions of the contractual process and physical and fi-nancial execution of PIB projects

1.2.3.1 Contractual process of projects

Private supervision is compulsory for services whose amount is superior or equal to the following thresholds:- Works: CFA F 250,000,000;- Supplies: CFAF 500,000,000. For intellectual service contracts pertaining to studies and audits, supervision is ensured by a follow-up and technical acceptance board which comprises internal and external members of the services of the Project Owner or Delegated Project Owner as specified in the Special Administra-tive Specifications of the contract.

The total cost of the material and human resources mobilised as part of public supervision is 5% of the amount of services of the project including taxes.

An advance corresponding to 20% of the total cost of public supervision is made available for the project supervisor prior to the notification of the service order to commence work.

The costs associated with the performance of public supervision are borne by the budget of the Project Owner of the Delegated Project Owner.


Processing of files in the Financial Control and Accounting Services except for substantiate rejection

72 hours

Payment of services at the Public Treasury except for subs-tantiate rejection

90 days

In 2019Order No.401/A/MINMAP/CAB of 21 October 2019 to fix the thresholds for resorting to private project supervision and the conditions for carrying out public project supervision;


Order No. 403/MINMAP/CAB of 21 October 2019 to fix the ceilings of the allowances paid by Projects Owners or Delegated Project Owners to Chairpersons, Members and Rapporteurs of Acceptance Boards, Follow-up and Technical Acceptance Boards.(i) For work, supplies and quantifiable service contracts, the amounts are set as follows:

From 5 to 50 million (CFA F)

From more than 5 to 500 million (CFA F)

From more than 500 million to 5 billion (CFA F)

From more than 5 billion to 20 billion (CFA F)

From more than 20 billion

Chairperson (CFA F) 125 000 175 000 225 000 275 000Member 50 000 100 000 150 000 200 000 250 000Rapporteur 60 000 110 000 160 000 210 000 260 000Invitee (Ex-pert) 50 000 100 000 150 000 200 000 250 000

(ii) For intellectual services and non-quantifiable services, the amounts are set as follows:

From 5 to 50 million (CFA F)

From more than 5 to 500 million (CFA F)

From more than 500 million to 5 billion (CFA F)

From more than 5 billion to 20 billion (CFA F)

From more than 20 billion

Chairperson (CFA F) 150 000 200 000 250 000 300 000Member 75 000 125 000 175 000 225 000 275 000Rapporteur 80 000 130 000 180 000 230 000 280 000Invitee (Ex-pert) 75 000 125 000 175 000 225 000 275 000

Order No.402/A/MINMAP/CAB of 21 October 2019 to set the nature and thresholds of contracts reserved for Craftsmen, Small and Medium Enterprises, Grassroots Community Organizations and Civil Society Organizations and the terms and conditions for their application;

The thresholds of contracts reserved are set as follows:- Category 1 (Very small enterprises and craftsmen): CFAF 15,000,000- Category 2 (grassroots community organisations, civil society organisations): CFAF 30,000,000- Category 3 (Small and Medium-sized Enterprises): CFAF 50,000,000. In his/her contract award plan, the Project Owner or the Delegated Project Owner has to specify the contracts that are reserved, along with their corresponding award categories.


In 2020Order No.413/A/PR/MINMAP of 8 December 2020 to organize and regulate the functioning of the Committee charged with examining appeals resulting from public contracts;

The Committee charged with examining appeals resulting from public contracts is responsible for:• Receiving and examining appeals lodged by any candidate or bidder who considers himself/

herself having been prejudiced in the contract award procedure • Examining the appeals of any sub-contractor of the Administration which considers itself pre-

judiced in the execution of its Contract• Formulating to the Public Contracts Authority of proposals for measures aimed at possibly

sanctioning the procedures or stakeholders held liable, in accordance with the provisions of Articles 188 to 195 of the Public Contracts Code.

As soon as an appeal is received, the Chairperson of the Committee forwards it to the Body in charge of public contracts regulation within 24 hours.The Body in charge of public contracts regulation has a period of 7 (seven) calendar days as from the date of referral to issue its technical opinion to the Committee.The technical opinion of the Body in charge of the Regulation of Public Contracts is sent to the Committee together with the documentary package relating to the procedure for awarding the contract in question, which was used to examine the appeal. These include according to the step of the procedure of:• The tender file• Bidders’ bids• Minutes of opening and award sessions• Decision and award communiqué• Contract and its possible amended clauses• Any other element deemed necessary. The documentary package attached to the technical notice of the Body in charge of the Regulation of Public Contracts for appeals relating to the performance of contracts includes in particular:• The contract and its possible amended clauses• Service orders notified to the subcontractor• The final design or execution programme• Any other element deemed necessary. The Committee has a period of 7 (seven) calendar days from receipt from the Body in charge of Public Con-tracts Regulation to send its proposal to the Public Contracts Authority. The Public Contract Authority has a period of 7(seven) calendar days to notify its decision to the complain-ant, with a copy to the Project Owner or Delegated Project Owner, to the Chairperson of the Tender Board concerned, to the Committee and to the Body in charge of Public Contracts Regulation. Where the Public Contract Authority does not approve a decision formulated by the Committee, it shall return the file to the Committee within 5(five) calendar days for re-examination together with its observa-tionsIn the event of persistent disagreement between the Public Contracts Authority and the Com-mittee, the Committee's proposal shall serve as assent.


Circular-letter No.000010/LC/MINMAP/CAB of 22 September 2020 to specify payment documents of subcontractors of the Administration to be submitted for endorsement by the Ministry of Public Contracts prior to payment;

The final statement is produced by the Contractor and signed by each party involved, except the Ministry in charge of Public Contracts, and sent to the Accountant in charge of payment for works contracts.The final invoice produced and signed by each party involved is submitted for the endorsement of the Minis-try in charge of Public Contracts before being sent to the Accountant in charge of pay-ment for supply con-tracts with partial and successive deliveries.The final payment document produced and signed by each party involved is submitted for the endorsement of the Ministry in charge of Public Contracts before being sent to the Accountant in charge of payment for supply contracts with partial and successive deliveries Contracts.

Circular N°0000242/C/MINFI of December 30, 2020In accordance with the provisions of Article 47 (2) of the Public Contracts Code, any document pro-duced within the framework of the award and execution of contracts is sent to MINMAP and ARMP for exploitation.The competent services of MINMAP, MINEPAT and ARMP ensure the strict application of the sche-dule of the award and execution of public contracts related thereto by the administrations to avoid the un-der-consumption of budget allocations earmarked for this expenditure. To this end, the Pro-ject Owners and Delegated Project Owners award and perform their contracts in strict compliance with the schedule in the programming logbook.For the purposes of monitoring and control of public contract award and execution, and for a better optimisation of budget execution, Programming Conferences that lead to the validation of draft Contracts Plans and Programming Logbooks are organised by the Ministry in charge of Public Contracts.In the event of adjustments or where new projects are introduced, Contract Award Plans and the Programming Logbook are updated as and whenever necessary by the PO/DPO in conjunction with MINMAP.Public Establishments and LRAs send their validated Contract Award Plans and the Programming Logbook, as well as any updates to MINMAP and ARMP.The operating budgets of Tender Boards are executed as follows:• For Internal Tender Boards, the Chairperson is the Delegated Authorizing Officer accredited by

the principal Authorizing Officer on the lines concerned;• For the Regional and Divisional Tender Boards, the Governors and SDOs are respectively the

delegated Authorising Officers on the specific lines of the budgets of Regions and Divisions;• For the Central Control Boards, the Chairpersons are the delegated Authorising Officers and are

accredited by the Minister in charge of Public Contracts on the lines concerned.Authorizing Officers and Delegated Authorizing Officers refrain from:• signing a contract or jobbing order of which they are notified by the Public Contract Authority

of the suspension of the related contractual procedure;• authorizing the payment of additional services in the absence of the corresponding amended

agreement.


I.2.3.2 Execution of projectsThe innovations brought in the execution of public investment projects are contained in the Circular pertaining to the execution of the State budget under the 2021 financial year.

Any material errors detected in the expenditure authorisations are corrected at the regional and divisional levels within a special consultation framework involving the Governor of the Region or the competent SDO, bringing together the local officials of the MINFI, MINEPAT and MINMAP, the competent State Engineer and the Delegated Project Owner. Minutes signed by all stakeholders are drafted and sent for information to MINEPAT and MINFI.

Any modification of the project logbook requiring the creation of a new task is subject to the prior agreement of MINEPAT.

Expenditure on counterpart funds appropriations in actual expenditure committed, liquidated and ordered is submitted to the CAA for payment under the Basket Fund.

The mobilization of investment grants starts with the organization of investment grant mobiliza-tion conferences by MINEPAT (DGEPIP), in collaboration with MINFI and MINMAP, during the mon-th of January. During these conferences, the list of activities and types of expenditure validated by the Bodies and Public Establishments will be examined by the joint teams. They will determine the list of activities and types of expenditure that can be carried out under the normal procedure (presentation of certificates), as well as the list of activities and types of expenditure that cannot be carried out under the normal procedure.

The expenditure of subsidy appropriations that can be executed according to the normal proce-dure (presentation of payment certificates) as well as those that cannot be executed according to the normal procedure are notified through official channels by MINEPAT to the Body or Public Establishment beneficiary of the subsidy, at the end of the conferences for the mobilisation of investment subsidies.

For categories of expenditure which cannot be executed under the normal procedure, the fol-lowing procedure applies:

• on the basis of the list of types of expenditure validated by the Minister of the Economy, Plan-ning and Regional Development, the Body or Public Establishment benefiting from the subsidy proceeds to the contractual process and liquidation of the expenditure;

• Payment certificates generated are submitted to the supervisory Minister/appropriation Au-thorizing Officer to justify the provision of the resources to the financial account of the Body/beneficiary.

• Coverage after validation of the expenditure package document.

For expenditure executed in the form of a provisional commitment, the resources are made avai-lable to the Body or Public Establishment receiving the subsidy progressively based on the sche-dule of implementation of the activities validated at the conferences for the mobilisation of invest-ment subsidies.


Any execution of works through direct labour at the initiative of the Project Owner subsequently leading to the provision of funds requires the prior approval of the Minister in charge of Public Contracts. These works are carried out in accordance with the imprest procedure, or by any other means provided for by the regula-tions in force in the area.

Prices for work done through direct labour must be in accordance with those in the price list. Where they do not appear in the price list, they are subject to prior approval by the Ministry in charge of trade.

Expenditure related to the implementation of decentralisation is executed in accordance with the provisions of Law No.2019/024 of 24 December 2019 on the General Code of LRAs and Decree No.2009/248 of 5 August 2009 to lay down the conditions for evaluation and distribution of the general allocation for decen-tralisation.

The change of the locality benefiting from a project within the framework of the powers transfer-red to the LRAs takes place at the local level, within a consultation framework bringing together the competent SDO, the Mayor concerned, the local representatives of MINEPAT, MINFI and MIN-MAP, the competent State Engineer and the administration having transferred the powers. A copy of the minutes of the said consulta-tion framework must be sent to MINEPAT through its local representative.


MAIN STAKEHOLDERS IN THE EXECUTION OF PIB PROJECTS

CHAPTER II


There are two categories of stakeholders in the execution of the PIB. These include stakehol-ders and bodies involved in the contractual process and stakeholders and bodies involved in the physical and financial execution.

II.I STAKEHOLDERS AND BODIES INVOLVED IN THE CONTRACTUAL PROCESSThe contractual process consists of program-ming and the award of public contracts as illus-trated in the diagram below.

Follow-up and control Stakeholders: MINMAP, ARMP and CCCM

Contract programming Award of contracts

Players:• MINMAP• PO/DPO

Players:• PO/DPO•ARMP•CIPM•Subcontractor•CF•Contracting Authority

II.1.1 Authority in charge of public contracts (MINMAP) In accordance with the combined provisions of Articles 40 and 50 of Decree No. 2018/366 of 20 June 2018 to lay down the Public Contracts Code and Article 107 of Decree 2018/355 of 12 June 2018 to lay down the common rules applicable to public enterprises’ contracts, the Minister Delegate at the Presidency of the Republic in charge of Public Contracts is the Authority in charge of Public Contracts. To this end, it is responsible for:

} Setting up Tender Boards and Central Control Tender Boards;

} Assisting Project Owners in the programming of contracts and update of contract programming logbooks;

} Organising contract programming days in the beginning of each financial year,

in conjunction with the ministries and administrations concerned;

} Preparing and publishing the contracts programming logbook before the beginning of the financial year, in order to facilitate the kick-off of contractual procedures as from the moment the PIB goes operational;

} Arbitrating disputes between the various stakeholders in the public contract award process and ruling on the litigations resulting from public contracts;

} Imposing sanctions on perpetrators of ills practices;

} Authorizing derogatory procedures (mutual agreement, direct labour, etc.);

} Controlling the award and execution of public contracts awarded by public enterprises.


II.1.2 Body in charge of the regulation of public contractsAccording to the provisions of articles 42 and 48 of the Decree to lay down the Public Contracts Code, the regulation of the public contracts system falls under the body in charge of the regulation of public contracts whose missions are currently ensured by the ARMP. These missions consist amongst others in:

} Giving opinions to the Authority in charge of public contracts for the definition and improvement of policies in this domain;

} Ensuring the application of principles of good governance, notably through the introduction of preventive means to fight against ill practices in public contracts;

} Ensuring the sound implementation of the rules by all stakeholders through opinions and recommendations;

} Proposing reforms in the domain of public contracts to the Authority in charge of public contracts;

} Devising training policies and strategies in public contracts and developing a professional and institutional framework in this field, based on the needs expressed by the Ministry in charge of Public Contracts;

} Recruiting independent observers through an invitation to tender charged with ensuring compliance with the regulations, the rules of transparency and the principles of fairness in the public contract process.

II.1.3 Project Owner and Delegated Project Owner (PO/DPO)The Project Owner is a Head of a ministry or a person ranking as such, Head of the Executive Board of a local and regional authority, general manager/manager of a public establishment representing the administration benefiting from the services outlined in the contract.The Delegated Project Owner is a person representing the Project Owner and as such performs part of the tasks assigned to the latter. Apart from Regional or Divisional

Delegates of public administrations, and public establishment benefiting from of services, Delegated Project Owners are Heads of Cameroon’s diplomatic missions abroad, managers of Provision Purchase Centres for grouped orders and centralized purchase, as well as Project Unit Heads benefiting from external financing.

The Project Owner is in charge of the conduct of contractual procedures for projects within his/her administration. To this end, he/she is responsible for:

} Conducting preliminary studies, and ensuring the maturation of projects that have to be included in the budget, in conjunction with the administrations concerned;

} Preparing the draft contract award and performance plan;

} Ensuring the availability of funding; } Preparing tender documents; } Launching consultations; } Awarding contracts; } Signing and notifying contracts; } Terminating public contracts; } Forwarding periodic reports and documents

on the award and performance of contracts to the Ministry in charge of public contracts and the body charged with regulating public contracts.

II.1.4 Public Contracts Award Bodies: Tender Boards (TB)

} Tender Boards are technical support bodies placed under Project Owners, Delegated Project Owners, Governors of Regions and SDOs for the award of public contracts whose amount is at least equal to CFA F five million. They are set up by the Authority in charge of Public Contracts. These Boards are responsible for:

} Examining and giving a technical opinion on draft tender files and quotation requests prepared by Project Owners and Delegated Project Owners;


} Examining and adopting the rating grids where applicable before the opening of bids;

} Opening bids; } Constituting bid analysis sub-committees; } Preparing, where applicable, files to be

submitted for Central Control Contract Boards’ opinion;

} Making contract award proposals to Project

Owners or Delegated Project Owners; } Examining and giving a technical opinion

on draft amending agreements and on draft contracts awarded according to the mutual agreement procedure.

The provisions of the Decree to lay down the Public Contracts Code identify 4 (four) types of boards in accordance with the table below.

Table 7: Description of the role and duties of Tender Boards

Tender Board Alignment CommentsInternal Tender Boards Placed under Project

OwnersTender documents are prepared by Project Owners and forwarded directly to the internal tender boards for exami-nation, launching and award proposal.

Regional Tender Boards Placed under Governors of Region for contracts falling under assigned appropriations at regional level

Tender documents are prepared by De-legated Project Owners and forwarded to Regional/Divisional Tender Boards for examination, launching and award proposal.

Divisional Tender Boards Placed under SDOs for contracts falling under assigned appropriations at divisional level and for contracts of Local and Regional Authorities that do not have a Tender Board.

Special Tender Boards Placed under some Pro-ject Unit Managers and Heads of Diplomatic Mis-sion of Cameroon abroad

Tender documents are prepared by Delegated Project Owners and forwar-ded directly to special tender boards for examination, launching and award proposal.


II.1.5 Public Contracts Pre-audit Bodies: Central Control Tender Boards (CCCM)

Central Contract Control Boards are technical bodies placed under the Minister in charge of Public Contracts to ensure the pre-audit of public contract award procedures that fall within their remit initiated by Project Owners or Delegated Project Owners. However, they can be set up by the Authority in charge of Public Contracts placed under Governors of Regions (Article 24 of the Decree laying down the Public Contracts Code). Central Contracts Control Boards are contacted by Project Owners or Delegated Project Owners depending on the nature of expenditure and give an opinion on:

} Tender documents prepared by Project Owners or Delegated Project Owners examined by Tender Boards;

} The contracts award procedure; } Award proposals made by Tender Boards

and validated by Project Owners and Delegated Project Owners;

} Draft contracts awarded according to the mutual agreement procedure within their ambit and draft amending agreements where applicable.

N.B: There are 5 (five) types of Central Contracts Control Boards. The table below presents these Boards, as well as their area of intervention and ambit.


Central ContractControl Boards Area of intervention Ambit

Central Road Works Contract Control Board

- New road works, as well as re-habilitation and maintenance;- Road and utility works as well as associated studies and super-vision;- Construction works on stan-dard engineering structures as well as associated studies and supervision;- Supply of furniture and facili-tiesDirectly or indirectly associated with the said works.

Consultations whereby the cumulative amount of lots is equal or aboveCFA F 5 (five) billion, as well as contracts awarded according to the mutual agreement procedure under the same threshold.

Central Contracts Control Board of Other Infrastructure

- Construction of special en-gineering facilities (airports, ports, viaducts, railways in-frastructure, embankments, dams, transmission and storage systems, as well as associated studies and supervision);- Construction of water supply and electrification systems and telecommunications networks as well as associated studies and supervision;- Supply of furniture and ancilla-ry facilities directly or indirectly associated with the said works;

Consultations whereby the cumulative amount of lots is equal or aboveCFA F 1 (one) billion, as well as contracts awarded according to the mutual agreement procedure under the same threshold.

Table 8: Description of the role and duties of Central Contract Control Tender Boards


Central Contracts Control Board of Buildings and Public Amenities

- Construction or rehabilitation of building as well as associated studies and supervision;- Development of public areas, gardens, sports and recreational grounds, as well as associated studies and supervision;- Maintenance work;- Supply of furniture and ancilla-ry facilities directly or indirectly associated with the said works;

Consultations whereby the cumulative amount of lots is equal or above CFA F five (500) million as well as contracts awarded according to the negotiated contract procedure under the same threshold.

Central Contracts Control Board of Ge-neral Supplies

- Supply of office equipment;- Supply of books, school, tea-ching and instructional mate-rials;- Supply of consumable ma-terials, health and biomedical equipment;- Farm inputs and commodities;- Supply of electronic and elec-tric equipment;- Supply and maintenance of cars and machines;- Other supplies that do not fall within the ambit of Tender Boards.

Consultations whereby the cumulative amount of lots is equal or above CFA F 250(two hundred and fifty) million, as well as contracts awarded according to the mutual agreement procedure under the same threshold.

Central Contracts Control Board of Ser-vice Contracts and Intellectual Services

- Studies, audits, consultations, surveys;- Consultancy, institutional reforms, management, enginee-ring services, control, training, financial and insurance services;- Studies and supervision other than those falling under the am-bit of the other Boards;- Determination of hard ware options and development of sof-tware and packaged software;- Any other intellectual service.

Consultations whereby the cumulative amount of lots is equal or above CFA F 100 (one hundred)(one hundred) million, as well as contracts awarded according to the mutual agreement procedure under the same threshold.


II.I.6 Contracting AuthorityThe Contracting Authority is a natural person authorized to carry out the contractual process and sign the contracts pertaining thereto. It can be Project Owners, Governors of Regions and SDOs, Heads of Cameroon’s diplomatic mis-sion abroad authorized to sign contracts fun-ded under appropriations assigned by a Project Owner, and a Manager of a Project benefiting from external funding where applicable.

II.I.7 Financial ControllerFinancial Controllers come in the contractual process through the endorsement of draft con-tracts/amending agreement to be covered by the budgets of the institution under which they are placed. This endorsement guarantees the availability of appropriations for the payment of related services. The Financial Controller has 72 hours to endorse the draft contract or issue a substantiate rejection. Thus, any contract which is not endorsed cannot be signed by the Con-tracting Authority.

II.2 STAKEHOLDERS IN AND OR-GANS OF THE PHYSICAL AND FINANCIAL EXECUTION

The stakeholders/bodies involved in the phy-sical and financial execution of the PIB can be divided into two main groups, namely institu-tional stakeholders and operational stakehold-ers/bodies.

II.2.1 Institutional stakeholdersAt the institutional level, the main stakeholders are the authorizing officers, MINMAP, MINFI, MINEPAT and CAA for cofunded projects.

II.2.1.1 Authorizing OfficersThe Authorizing Officer is any person autho-rized, on behalf of the State to prescribe the execution of revenue and expenditure included in the State budget. As concerns expenditure, he/she comes in the stage of commitment, li-quidation and payment order. Talking of expen-diture, there are three categories of authorizing officers as mentioned below: i) principal autho-rizing officers; ii) secondary authorizing offi-cers, and iii) delegated authorizing officers. The table below describes the types of authorizing officers together with their duties.


Table 9: Categories of Authorizing Officers

Types of Authorizing Officers Duties

Principal Authori-zing Officers

• Ministers or officials ranking as such

• High level authorities of constitutional bodies;

• General Managers; • Heads of municipal execu-

tive boards.

The principal authorizing officer is res-ponsible for the attainment of the objec-tives of the programmes within the ambit of his structure. He is accountable to the Government and Parliament for the implementation of programmes and performance achie-ved. To this end, the principal authorizing officer is compelled to produce an Annual Administrative Statement that outlines his management decisions and an Annual Performance Report that highlights the results achieved from the execution of programmes under his responsibility.

Secondary Authori-zing Officers

• Governors; • SDOs; • Presidents of courts; • Regional Delegates; • Divisional Delegates; - etc.

The secondary authorizing officer is the official in charge of a devolved service of the State who is granted expenditure authorizations from a principal authorizing officer

Delegated Authori-zing Officers

• Secretaries General; • General Managers; Direc-

tors; - etc.

They are officials designated by principal or secondary authorizing officers for spe-cial matters. Such assignment shall be in the form of an administrative decision taken by the principal or secondary authorizing officer referred to as ac-creditation.


For the sake of follow-up, Principal authorizing officers are compelled to submit to MINEPAT and MINMAP, a quarterly report on physical and financial execution of projects under their responsibility, which shall clearly differentiate external resources from counterpart funds and indicate:

} the progress status of the award of public contracts;

} the level of commitments and payment or-ders;

} the level of payments; } the status of execution of physical units.

Similarly, for smooth financial programming, Principal Authorizing Officers are compelled to produce, no later than 20 January 2021, a commitment plan to endow themselves with a forward-looking plan of execution of commit-ments on the one hand, and to match commit-ment with the treasury plan, on the other hand. These commitment plans shall be consolidated no later than 15 February of the ongoing finan-cial year to make available a commitment plan of budget expenditure at central level which highlights monthly forward-looking trends of commitments per State institution. The com-mitment plan shall take into account both the award and execution of public contracts.

II.2.1.2. Ministry of Finance (MINFI)According to Decree No.2013/066 of 28 Fe-bruary 2013 organising the Ministry of Finance, MINFI is responsible for drawing up and imple-menting the Government’s budget and finan-cial policy. In addition, according to the provi-sions of Article 2 of Law No.2018/012 of 11 July 2018 to lay down the Financial Regime of the State and other public entities, MINFI sets the dates of the end of commitments and payment orders on the State budget.

II.2.I.2- Ministry of Public Contracts (MIN-MAP) In accordance with the combined provisions of Articles 40 and 50 of Decree No. 2018/366 of 20 June 2018 to lay down the Public Contracts Code and Article 107 of Decree 2018/355 of 12 June 2018 to lay down the common rules appli-cable to public enterprises’ contracts, external

control of the execution of public contracts is exercised by MINMAP, in conjunction with Pro-ject Owners and Delegated Project Owners. It verifies the effectiveness and quality of ser-vices rendered and delivered through spot checks. In this regard, it receives copies of the provisional intermediate invoices and endorses the «final intermediate invoice» (produced af-ter the final acceptance) for work contracts or the last invoice for other types of services be-fore they are submitted to the authorizing of-ficer for the next steps to the payment proce-dure.

II.2.1.4. Ministry of the Economy, Planning and Regional Development (MINEPAT)As per Decree No. 2008/220 of 4 July 2008 organising the Ministry of the Economy, Plan-ning and Regional Development, MINEPAT is charged with preparing and implementing the economic and regional development policy of the nation. As concerns the execution of the PIB, MINEPAT is basically responsible for:

} Contributing to the launching of the exe-cution of the State budget, notably the PIB component;

} ensuring the quality of the expenditure to be committed in accordance with the pro-ject logbook. In this regard, any amendment in the project logbook (material errors on authorizations of expenditure, transfer of investment appropriations, change of na-ture of expenditure, creation of new tasks, ...) needs to be reported to MINEPAT for prior approval;

} following up and monitoring the execution of the PIB, all sources of funding included.

} As part of the execution of the PIB, MINEPAT produces monthly, quarterly, semi-annual and annual reports on PIB execution on a regular basis. This permanent follow-up is functional at central and decentralised le-vels through the regular conduct of:

} Participatory follow-up committee mee-tings on the physical and financial execu-tion of public investments at the council, divisional, regional and national levels;

} quarterly review sessions, in conjunction with MINMAP and MINFI;


} monthly consultation meetings for the smooth execution of the PIB in State ins-titutions;

} monthly consultation meetings for the smooth execution of the PIB with SDOs and Governors.

II.2.1.5. National Sinking Fund (CAA)The CAA was set up by Decree No.85/1176 of 28 August 1985 and reorganised by Decree 2019/033 of 24 January 2019. It has as mis-sions to contribute, in conjunction with the State institutions and bodies concerned, to the implementation of the debt policy, funding of projects and programmes as well as manage-ment of capital markets. To this end, it shall be responsible amongst others for:

} Ensuring management of public loans funds of the State, public bodies, parastatals and corresponding institutions according to the funding conventions relating thereto;

} Managing counterpart funds and the ratio of funds that the Treasury can confer it on the deposits of its corresponding institu-tions or on any other resource according to the conditions set by mutual agreement;

} Ensuring the prerogative of the disburse-ments of external funding and counterpart funds, according to Government’s pro-gramming in the Finance Law;

} Optimizing the resources mobilized for the payment of projects and programmes considered a priority by the Government.

In addition, under the Economic and Financial Programme concluded with the IMF on 26 June 2017, the CAA makes calls for funds on the ba-sis of data validated by the Committee on the Reconciliation of FINEX Data set up in MINEPAT of which it is member, by ensuring that the call for funds limit is compatible with the limit of disbursement set in the Finance Law.

II.2.2 Operational stakeholders and bodies of executionOperational stakeholders and bodies of exe-cution mainly include: (i) officials in charge of the physical execution of projects (autho-rising officers, financial controller, the public accountant, the contract engineer, the Head of the Contract Service, the State Engineer, the subcontractor of the administration and the Prime Contractor if necessary); (ii) operational bodies such as the Inter-ministerial Committee in charge of reconciling the execution data of externally financed projects.

II.2.2.1- Financial ControllerIn accordance with the provisions of Law No.2018/012 of 11 July 2018 to lay down the financial regime of the State and other public entities, the Financial Controller appointed and placed under the Principal or Secondary Au-thorizing Officer is responsible for:

} Conducting pre-audits through the prior endorsement of budget operations, propo-sals of expenditure instruments submitted by the Minister or his/her delegated autho-rizing officers according to the conditions set by the minister in charge of finance. The endorsement can only be overruled on the written authorization of the Minis-ter in charge of Finance. In this case, the responsibility of the Minister in charge of Finance supersedes that of the Financial Controller;

} Ensuring, for the Minister in charge of Fi-nance, the pooling of budget operations of the authorizing officers under whom they are placed;

} Giving an opinion on the genuineness and sustainability of expenditure commitment plans.

II.2.2.2- Public accountantIn accordance with the provisions of Law No.2018/012 of 11 July 2018 to lay down the financial regime of the State and other public entities, the Public Accountant appointed and


placed under the Principal or Secondary Au-thorizing Officer is responsible for:

} Collecting, safekeeping and handling funds and securities;

} Keeping the accounts of the Administration concerned;

} Paying the State’s expenditure which falls under his/her sole responsibility;

} Checking the validity of the claims and the full payment character. Otherwise, he/she cannot make payments;

} Collecting public revenue and taking the steps necessary to collect the revenue or-ders regularly established.

II.2.2.3 Imprest fund accountants and ad hoc cashiersa) The imprest fund accountant is a public agent designated by MINFI during the creation or the reopening of an imprest fund. He is in charge of the collection and payment operations for the public accountant. He settles the expenditure

authorized by the vote holder against presen-tation of adequate and regular supporting do-cuments required for his bookkeeping. In this respect, he produces accounts on a quarterly basis or at the end of the operations where necessary. These accounts are included in the entries of the designated public accoun-tant of the station.

b) The ad hoc cashier is a public agent desi-gnated by the principal authorizing officer within the framework of the execution of the expenditure by disbursement of fund. He/she is responsible, on behalf of the public accoun-tant, for the settlement of expenditure against adequate and regular supporting documents based on expenditure accounting records.

II.2.2.4 State engineerThe role of State engineers is ensured by the technical services of the State as presented in the table below.

Table 10: Role of State engineers according to the competence of technical services

Technical services Area of intervention

Ministry of Housing and Urban Development

urban works on construction, renovation, restora-tion, rehabilitation of urban networks and various utility services;architectural design of public buildings and admi-nistrative property

Ministry of Public Works

new constructions;works and road projects;acquisition of civil engineering machines (MATGE-NIE);technical design pertaining to the above-men-tioned operations;works on airports, ports and railways;

Ministry of Posts and Telecommunications telecommunications works;design related to telecommunication works.

Computer Unit or Division of the State institution concerned Acquisition of soft and hardware


II.2.2.5 Contract Service HeadThe Contract Service Head is a natural person accredited by the Project Owner or the Dele-gated Project Owner for general administra-tive, financial and technical assistance at the phases of design, preparation, execution and acceptance of services outlined in the contract.Regional and Divisional Delegates of public administrations serve as Service Head of Contracts for which they are Delegated Pro-ject Owners. The Contract Service Head is responsible for the general conduct of the exe-cution of services. He/she decides on all tech-nical and financial provisions and represents the Project Owner or the Delegated Project Owner in all the relevant litigation settlement courts.

II.2.2.3 Contract EngineerThe contract engineer is a natural person or public legal entity accredited by the Project Owner or the Delegated Project Owner for the follow-up and technical and financial control of the performance of the contract. To this end, it is responsible for:

} Approving the draft design and the various amendments proposed by the sub-contrac-tor or by the Prime Contractor where appli-cable;

} Initialling the payment certificates of the services rendered;

} Checking and jointly signing attachments with the sub-contractor;

} Ensuring the implementation of the various guarantees in the execution phase as well as for the life span of the project.

II.2.2.7 Project SupervisorThe project supervisor is a natural person or public or private corporation tasked by the Pro-ject Owner or Delegated Project Owner to gua-rantee their interests at the stages of design, preparation, conduct of the execution and ac-ceptance of services under the contract. He/she is in charge of the conduct and perma-nent control of the performance of the assign-ment. To this end, he/she is responsible for:

} Controlling and ensuring the quality of ser-vices delivered and does proceed or not to the pre-acceptance of part of the struc-tures realised;

} Checking the quantity to be taken as at-tachment and approves payment certifi-cates

Project supervision is the set of operations carried out by a natural person or public or pri-vate corporation tasked by the Project Owner or Delegated Project Owner to guarantee their

Ministry of State Property, Survey and Land Tenure

land expertise;survey-related work of maintenance, renovation and rehabilitation of public buildings and adminis-trative property;Acquisition of vehicles;design of such operations.

Ministry of Water Resources and Energyelectricity supply, sanitation, water supply sche-me, acquisition of generators;design of such operations.

Ministry of Agriculture and Rural Develop-ment

plant protection products;rural micro-infrastructure;rural engineering work.

Ministry of Livestock, Fisheries andAnimal Industries veterinary products

Ministry of Public Healthsupply of medication, reagents and consumablesacquisition of special medical equipment

Ministry of Forestry and WildlifeMinistry of the Environment, Nature Protection and Sustainable Development

Specific projects pertaining to reforestation or that fall within their respective areas of intervention


interests at the stages of design, preparation, execution and acceptance of services under the contract. Private supervision is compulsory for services whose amount is superior or equal to the fol-lowing thresholds:

} Works: CFA F 250 million; } Supplies: CFA F 500 million.

II.2.2.8- Subcontractor of the administra-tion The subcontractor is any natural person or cor-porate body party to the contract and charged with performing the tasks outlined in the contract.

II.2.2.9 Acceptance Board and Follow-up and Technical Validation BoardsThe services rendered as part of public contracts are systematically subject to the ac-ceptance by a board whose composition is spe-cified in the Special Administrative Specifica-tions of the contract and as per the conditions set by the General Administrative Specifica-tions for works, supplies, services and intellec-tual services. In this regard, the acceptance board is relevant for partial, provisional and/or final acceptance of work and supplies contracts. As concerns the Follow-up and Technical Ac-ceptance Board, it is relevant for studies and audit contracts. Acceptance is done by the work contracts acceptance board or the fol-low-up and technical acceptance board. Where applicable, it checks compliance certificates as well as the pre-acceptance report before de-claring the acceptance of works or technical validation of studies.

Operations related to the acceptance or fol-low-up and technical validation should end up with the signing forthwith of the acceptance re-port indicating if acceptance has been declared or not, as well as reservations to be addressed if applicable together with time frames before acceptance is declared.

To be valid, the delivery note must be signed by at least two-thirds (2/3) of the members pre-sent including the Chairperson.

II.2.2.10 Inter-ministerial Committee Charged with Reconciling Data on the Exe-cution of Joint Financing Public Investment ProjectsA Committee charged with reconciling data on the disbursement of External Funding (FINEX) and Calls for Funds has been set up in MINEPAT and it is comprised of specialized services of MINEPAT, MINFI, CAA and some sector institu-tions concerned. It has as missions to:

} Review calls for funds requests made by Project Owners before they are forwarded to CAA for execution;

} Pool data produced in MINEPAT (DGEPIP, DGCOOP), MINFI, CAA, MINMAP and in the Project;

} Management Units, on public procurement and the physical and financial execution of public investment projects under joint fun-ding;

} Reconcile data ensuing from the various sources: MINEPAT, MINFI, CAA, and Project Management Units;

} Provide data on the financial execution of public investment projects included in the Finance Law and falling under joint finan-cing; in a timely manner, in order to enable budget coverage in MINFI;

} Produce monthly data in order to provide input to the reports on public procurement and physical and financial execution of joint financing projects, as well as monthly re-ports on the execution of the PIB, reports of the National Committee for the Follow-up of the PIB, quarterly reports on the execu-tion of the State budget and the PIB Annex to the Settlement bill;

} Propose action measures in order to clear out obstacles to the smooth physical and financial execution of public investment projects falling under joint financing.


MAIN PROCEDURES OF EXECUTION OF PIB PROJECTS

CHAPTER III


The execution of a PIB project follows the award and physical and financial execution proce-dures. This execution can be done in ordinary procedure or through any other procedure.

III.1 ORDINARY PROCEDURES FOR THE EXECUTION OF PIB PRO-JECTS

III.I.I ORDINARY PROCEDURES FOR THE AWARD OF PUBLIC CONTRACTSThe award of a public contract is subject to its programming which is led by MINMAP. For the follow-up of the public contract award activi-ties and for the sake of accelerating the pace of consumption of public investment appropria-tions, conferences on the programming of all the contracts to be awarded in the course of a financial year are organised by the Ministry in charge Public Contracts no later than 31 Ja-nuary 2021.The award of a public contract in ordinary procedure goes by the following stages:

} Adoption of Tender files; } Launching of consultations; } Assessment of bids; } Award of contracts; } Budgetary endorsement; } Signing and notification of contracts.

The above-mentioned stages must be followed in accordance with the rules and regulations in force, in keeping with the principles of transpa-rency, sound competition and celerity.

III.1.1.1 Adoption of Tender filesThe tender documents prepared by the compe-tent services of the Project Owner/Delegated Project Owner are forwarded to the relevant Tender Board for assessment and adoption and/or to the Central Contract Control Board for opinion.

III.1.1.2 Launching of consultationsAfter adoption of consultation files, the Project Owner/Delegated Project Owner proceeds to the launching of consultation by publication in

the Public Contracts Logbook and other autho-rized press organs.

III.1.1.3 Assessment of bidsThe assessment of bids as part of public contracts is done by the competent tender board (s).

III.1.1.4 Award of contractsAfter the assessment of bids, the competent tender board makes a proposal for the award of the contract to the Contracting Authority. If there is no reserve after the award proposal, the Contracting Authority can sign a decision for the award and a communiqué for the award.

III.1.1.5 Budgetary endorsement of draft contracts/amending agreementsThe budgetary endorsement on a draft contract/amending agreement is a legal instru-ment whereby the Financial Controller placed under the principal/secondary authorizing offi-cer testifies to the availability of appropriations programmed for the execution of a project un-der the contract/amending agreement. It is effective through an electronic visa ma-terialized by the affixing of a stamp on all the pages (on both side) of the draft contract/amending agreement.The budgetary endorsement on a draft contract/amending agreement must be effec-tive before its signing by the Project Owner/Contracting Authority. The deadline for the budgetary endorsement on a draft contract/amending agreement in the Financial Control Services is 72 hours except in case of substantiate rejection. The following documents shall go along with any draft contract/amending agreement sub-mitted to the Financial Controller by the Pro-ject Owner/Contracting Authority for the bud-getary endorsement:

} The invitation to tender or authorization for a mutual agreement where necessary;

} The communiqué and award decision; } Extract of the projects logbook that

highlights the projected expenditure or its modification authorized by MINEPAT;


} Funding agreement for the projects cove-red by State contingency funds;

} Debt clearance certificate; } Bank account identifier codes; } The opinion at the stage of award, of the

Central Contracts Control Board of MIN-MAP according to the threshold or the opinion following the review of the draft contract by mutual agreement;

} Copy of the certificate of non-exclusion from public procurement;

} Tax payer card: } The notice of no-objection of the donor

body for co-funded projects; } Minutes of the review of the draft contract/

amended agreement by the competent Board.

III. I. I.6 Signing and notification of contractsThe Project Owner or the Delegated Project Owner has a period of 5 (five) working days for the signing of the contract as from the date of subscription by the successful bidder. He noti-fies the contract to the successful bidder wit-hin 5 (five) working days following the date of signing.

III.I.2 Ordinary procedures of the physical and financial performance of services

III.I.2.I Ordinary physical execution proce-dureThe ordinary procedure for the physical exe-cution of public investment projects is divided into 3 (three) main stages:- Notification of service orders to commence work;- Production of invoices/payment certificates;- Final acceptance of services delivered.

a. Notification of service orders to commence workAfter notification of a contract to its holder, the Project Owner/Contracting Authority issues a service order specifying the kick-off of work which is the starting point of the payment cer-tificate of the execution time frame and the possible penalties for delays.

b. Production of payment certificates/invoicesA payment certificate is issued when all or part of a service is provided under a contract. The payment certificate/invoice shall go along with the supporting documents of the performance of services (attachments).The documents to be submitted for the co-verage of an intermediate invoice under a contract include:

} The duly registered jobbing order or the contract duly signed by the competent au-thority and the contractor;

} The original copy of the registration receipt for the first payment certificate/invoice and copies of other payment certificates;

} The commitment voucher or purchase or-der as the case may be;

} The certificate of commitment; } The copy of the guarantee certificate of at

least 6 (six) months for the equipment re-quiring maintenance;

} The issuance bulletin or a notice of taxa-tion;

} The provisional payment certificate stam-ped in 4 (four) copies and liquidated by the Authorizing Officer, the final invoice or the final payment certificate stamped in four copies bearing the endorsement of MIN-MAP and liquidated by the Authorizing Offi-cer as the case may be;

} The acceptance report signed by 2/3 (two thirds) of the designated members;

} The delivery slip signed by the supplier and the Authorizing Officer or the delivery slip or certificate of service signed by the ser-vice provider and the Authorizing Officer, or the attachments signed by the members designated in accordance with the contrac-tual provisions where necessary;

} The debt bond liquidated by the Authori-zing Officer;

} The certificate of bank identification details (Bank account identifier code) not older than three months;

} The stamped valid certificate of non-inde-btedness;

} The payment ordinance or any other docu-ment serving as such.


N.B: For contracts and jobbing orders covered by State contingency funds, apart from the above-mentioned documents, the set of docu-ments shall include a letter of commitment of the authorizing officer of the said appropria-tions whereby he/she undertakes to finance the services concerned.

c. Provisional and final acceptance where applicableThe services rendered as part of a contract shall be accepted by the related board whose composition is specified by the said contract. When the services are accompanied by a gua-rantee, there are two types of acceptance:

} The provisional acceptance comes in when the services of the contract are delivered;

} The final acceptance is pronounced at the end of the guarantee period.

II.I.2.2 Normal procedure of financial executionThe normal procedure for the financial execu-tion of services (coverage of an expense gene-rated at the end of the execution of all or part of a project) includes commitment, liquidation, authorisation and payment.

a. CommitmentFor the credit vote holder or his delegate, com-mitting an expenditure consists in creating or acknowledging an obligation for the Public Treasury that will result into a cost.The commitment phase starts with the initia-tion of the expenditure from which the obliga-tion to pay will ensue. In practice, commitment of an expenditure starts when an order or a contract is signed. Commitment of an expen-diture entails that goods will be delivered or services provided and that a bill shall be paid subsequently. It is ends with the production of a commitment certificate.

b. LiquidationIts purpose is to check the effectiveness of a

debt and fix the amount of expenditure. It can only be made upon presentation of bonds and the documents providing proof of the rights ac-quired by the creditors. This stage presupposes that the goods or services have been delivered in whole or in part in accordance with the or-der or contract awarded and that the invoice or payment certificate has been received. In this respect, the Authorizing Officer has the finan-cial and administrative responsibility to check the compliance of the invoice of the service rendered based on supporting documents.As concerns supplies, services and works, the bonds or supporting documents include origi-nals of contracts, expenditure records, invoices or payment certificates delineating the delive-ries, services or works carried out, minutes of acceptance and certificates of service rende-red signed by the officials of the relevant tech-nical services of by the designated authorizing officers. The final invoices or final payment certificates corresponding to the supplies and services de-livered are liquidated by the Authorizing Offi-cer who then proceeds with the payment order of the expenditure.

c. Payment orderAdministrative decision whereby the authori-zing officer orders the public accountant to pay the debt, in accordance with the results of the liquidation. This administrative decision can take the form of an order or payment mandate whose characteristics are spelled out by a de-cision of the minister in charge of Finance. The validation of the expenditure liquidated or or-dered for payment by the authorizing officers is made by the relevant Financial Controller.At this juncture, the budgetary control of the expenditure made by the Financial Controller is materialized by the stamp “validated expen-diture” on the expenditure package. Once vali-dated, the files are submitted by the financial controller via slip to the attached accounting station for the next step of the procedure.


d. PaymentDecision whereby the State or any other pu-blic entity settles its debt. No payment can be made without the financial endorsement of the set of expenditure in relation to commitment

and payment order. The designated public ac-countant is the sole official responsible for the settlement of payment orders and warrants af-ter the required control.

III.2 DEROGATORY PROCEDURES FOR THE EXECUTION OF PIB PROJECTSIII.2.1. Derogatory procedures for the award of public contracts:Mutual agreement procedureDecree No. 2018/366 of 20 June 2018 to Ins-titute the Public Contracts Code under article 108 defines a contract by mutual agreement as a contract that is awarded without a ten-der notice, after a special authorization by the authority in charge of Public Contracts (MIN-MAP). Thus, in accordance with the provisions of Article 109 of the said code, a contract by mutual agreement procedure can only apply in the following instances:

a. for certain requirements that can only be met by a service that requires the use of a pa-tent, a process, know-how, licence or exclusive rights held by a single contractor, a single ser-vice provider or a single supplier;

b. for urgent replacement of defaulting contrac-tors or service providers;

c. works, supplies or services and intellectual services contracts which cannot stand the deadlines of the normal tender procedures by virtue of imperative grounds of emergency due to unforeseen circumstances;

d. supplies, services or works supplementing those that have been subject to a first contract performed by the same contractor, provided that the initial contract is awarded through the Call for Tenders procedure and that the sup-plementary contract thereof only concerned supplies, services or works which were not included in the initial contract concluded but which become necessary following an unfore-seen and external circumstance.The steps in the mutual agreement procedure are summed up in the graph below:


III.2.2. III.I.2 Special procedure for the physical and financial performance of services

III.2.2.1 Exceptional procedure for the physical performance of services: direct labour

Process whereby the State institution decides to carry out the works itself by using its owns material resources and staff. The project owner is also the supervisor. He deals directly with the suppliers and bears all the economic and financial risks on his own budget. Are eligible for the execution of works under state supervision: operations of construction, reconstruction, demolition, repair, renovation of any building or facility including site prepara-tion, earthworks, installation of equipment or materials, decoration and finishing, as well as the related studies and control if the amount of these services does not exceed the volume of works.

There are two categories of state control mode: } Total state control at the initiative of the

Project Owner, non-regulated by the Public Contracts Code;

} Corporate control mode made up of: • Total state control after a duly noticed default of the subcontractor of the State in-stitution where the cancellation of the contract was not declared. In this case, the execution of the remaining part of the work is done at the cost and risk of the said subcontractor;

• Partial state control of part of the work. It is prescribed in the contract of the sub-contracting enterprise. The amount cannot exceed 2% of the amount of the con-tract including taxes. In this case, the said works are carried out at the behest and under the responsibility of the Project Owner at the expense of the subcontractor. Any execution of works through direct labour at the initiative of the Project Owner subse-quently leading to the provision of funds requires the prior approval of the Minister in

Sends a substantiate request to the Authority charged with Public Contracts (MIN-MAP) after the maturation of the project

Consent or rejection by the Authority charged with Public Contracts (MINMAP)

The PO or DPO initiates the direct tendering process with at least 3(three) companies except in cases (a) and (d) above, for which only one enterprise is proposed.In the event of consent, the PO/CA consults without any obligation for advertisement, at least 3 (three) enterprises and forward to the competent Tender Board for assess-ment and award proposal. The PO or DPO forwards tender documents and bids to the relevant Tender Board.

After the award proposal or after receiving the award proposal, the contract is awarded by the PO/contracting authority and co-signed by the successful bidder.PO/CA

PO/CA

MINMAP

PO/DPO


Sends a substantiate request to the Authority charged with Public Contracts (MINMAP)

Consent or rejection by the Authority charged with Public Contracts (MINMAP)

In the event of consent, services are performed according to the indications of the execution file.

MINMAP

MINMAP

PO/CA

charge of Public Contracts. It is done according to the imprest fund procedure.As concerns the execution under state control mode of the operations of the road fund

maintenance window, the provision of funds to the Authorizing Officers is made through a bank account funded by funds derived from the special account of the road fund open at BEAC.

III.2.2.2 Exceptional procedure for the fi-nancial performance of services: imprest account

} Execution of the imprest account procedure is based on the urgent character of the expenditure to be made. It mitigates the principle of separation of the Authori-zing Officer and the accountant.

} The imprest fund is executed through cash balance. It is perceived as the volume of funds (advance) made available to a vote holder for the execution of expenditure in a given period. An imprest fund can therefore be a quarterly, biannual or annual cash ba-lance.

} The instrument that creates or reopens imprest funds specifies the purpose, nature of expenditure to be executed, as well as the annual volume and amount of the cash ba-lance authorized.

} Imprest funds are categorized accor-ding to their purpose or beneficiary. There are four (4) types of imprest funds notably:

} Sovereignty imprest funds earmar-ked for the representation and domestic charges of members of government and of-ficials ranking as such;

} Ordinary imprest funds dedicated to

the execution of operating service expendi-ture;

} Special imprest fund dedicated to the execution of any other expenditure on the express authorisation of the Minister of Fi-nance;

} Timing-based imprest funds open for the conduct of activities expressly limited in time (seminar-workshops, execution through direct labour, etc.).

} The imprest fund procedure follows some preliminary requirements. These pre-requisites differ according to whether one is in central and decentralised services or in other public entities.

} In central and devolved services

} The request for the opening or creation of an imprest fund is made by the sector ministry, the authorizing officer or the vote holder and then forwarded via the Finan-cial Controller, either send directly to the Directorate General of the Budget; signing of the instrument bearing on the creation/re-opening of imprest accounts and the ins-trument appointing officials (vote holders, imprest fund accountant, store-accountant) by the competent authority (Minister of Fi-nance for central services, Governor of the Region for devolved services).


} In LRAs and PE } The authorizing officer contacts the

deliberative body to obtain authorization for the creation or reopening of an imprest fund.

} As concerns the opening of an imprest fund in the case of works through direct la-bour:

} After contacting the authority in charge of public contracts (MINMAP) for the au-thorization of execution of works under state control mode, the authorizing officer forwards the file to MINFI along with MIN-MAP notice for the creation or opening of an imprest fund.

} N.B.: The authorization for the opening of imprest funds takes the form of an admi-nistrative instrument (in central adminis-tration) or a decision/resolution (in PE and LRAs).

} Based on the instruments creating or reopening and appointing officials, the esta-blishment of an imprest fund is materialized by:

} the signing by the competent authority of the instruments (Decree and Decision) creating or reopening the imprest account and appointing the persons in charge of the imprest account (vote holders, imprest fund accountant, store-accountant);

} the reservation of the appropriation; } the budgetary commitment; } the issuing of the disbursement man-

date by the authorising officer. Upon pre-sentation of the said disbursement mandate accompanied by the entire commitment do-cuments, the first cash reserve is released by the public accountant in favour of the manager;

} execution of expenditure on the imprest account by the imprest fund accountant;

} after the execution of the expenditure by the imprest fund accountant, forwarding of the supporting documents, together with the budget commitment request (relating to the next cash balance requested) to the competent financial control or to the DGB (Sub-Directorate of Financial Control) for clearance;

} Issuance where applicable, of the sett-lement report followed by liquidation and payment order of the expenditure pertai-ning to the previous cash balance;

} Issuance of the payment order relating to the previous cash balance;

} Issuance of the cash collection warrant relating to the cash balance solicited ((by the competent Finance Controller);

} Submission of the commitment file (+) the clearance report (+) the payment order pertaining to the previous cash balance (+) disbursement mandate relating to the next cash balance requested to the designated public;

} Coverage of the expenditure (previous cash balance) by the designated public ac-countant to the tune of the duly justified quota and repayment (retention) of the unjustified balance where applicable;

} Release of the new cash balance to the imprest fund accountant by the public ac-countant.

} Once the operations on expenditure are completed, the imprest fund is closed by the competent authority (DGB in central admi-nistrations and CF in PE and LRAs) based on the minutes.


III.3 SPECIAL PROCEDURES FOR THE EXECUTION OF PIB PROJECTSIII.3.1. Procedures for the execution of ex-ternal funding (FINEX)

External funding is executed according to the terms of conventions and pursuant to each donor’s procedures. External fun-ding is executed out of the ordinary budget channel. The bulk of these resources goes through the National Sinking Fund.

The National Sinking Fund plays the role of public accountant with regard to payment of expenditure under external resources or domestic resources (counterpart funds). To this end, it only checks the supporting do-cuments required to issue payment orders.

Ministers should send the list of all duly designated project coordinators/managers to MINEPAT and MINMAP as from January 2021.

As persons in charge of pooling project data, Project coordinators/managers should ini-tiate project execution expenditure and report on their progress status. They shall forward a monthly report on the physical and financial execution of the said projects to MINEPAT and MINMAP.

This report shall clearly differentiate between external resources and counter-part funds notably by mentioning:

} the progress status of the award of pu-blic contracts;

} the level of commitments; } the level of payment orders; } the level of payments; } the status of execution of physical units.

Calls for funds are made by the National Sinking Fund based on data validated by

the Committee set up in MINEPAT to re-concile data on the execution of co-funded projects.

Indeed, the procedure of coverage of pay-ment certificates on external funding is henceforth delineated as follows:

1. The Project Management Unit prepares a payment certificate based on the service provided and submits it to the superviso-ry administration together with a summary sheet;

2. The sector institution forwards the pay-ment certificate to the CAA and the sum-mary sheet to MINEPAT for the attention of DGEPIP, Chairperson of the FINEX Com-mittee;

3. The Committee examines the sheet forwarded by the sector administration which contains all information relating to the project and the request for coverage, and rules on the call for funds to be made;

4. The Committee gives their approval for the coverage of the payment certificate and notifies the CAA that issues the Call for funds;

5. The donor body transfers the requested funds to the account of the successful pro-ject/contractor.

A disbursement plan is drawn up per pro-ject and submitted to validation by the main stakeholders (Project Owners, MINEPAT, MINFI, CAA), in accordance with the ceiling set by the Finance Law.


Chart 2: Procedure of the execution of appropriations that fall under external funding pa

ymen

t

Paym

ent n

otifi

catio

n

call

for

fund

s

paym

ent

cert

ifica

te

paym

ent

cert

ifica

te

paym

ent

cert

ifica

te

sum

mar

y sh

eet

sum

mar

y s

heet

FINEX data transmission

forwards to

issues

proceeds to

proceeds to

National Sinking Fund (CAA)

Project owner

donor agency Project Management Unit (PMU)

successful bidder

FINEX Committee


III.3.2. Procedure for the execution of coun-terpart funds

As part of the implementation of the conven-tions signed with the technical and financial partners, counterpart funds (CF) represent the financial contribution of the Cameroonian side to raise external funding. There are two categories:

} CF in actual expenditure;

} CF in taxes and customs duties.

i. Procedure for mobilisation of CP in real ex-penditure

The mobilization of CF starts with the organi-sation of conferences on the disbursement of CF by MINEPAT with the participation of MINFI and MINMAP. During these conferences, the validated expenditure records are submitted to the supervisory project institutions. It makes a difference between expenditure on counterpart funds to be committed subject to the presentation of payment certificates and other categories of expenditure carried out according to the provisional commitment procedure.

The procedure of mobilization of CF in actual expenditure is as follows:

• For works, supplies, studies and audit contracts, the commitment, liquidation and payment order of counterpart funds in ac-tual expenditure shall be made by the su-pervisory ministries of projects for the pro-ject account held in the National Sinking Fund (CAA), upon submission of payment certificates by the Project Management unit.

• For operating expenditure (salaries, hou-sing, water, electricity, telephone, Internet) falling under counterpart funds, provisional commitments are made for the project ac-count held at the CAA.

As concerns compensation-related expen-diture, the commitment of appropriations is subject to the availability of the relevant de-crees.

Commitments of expenditure relating to coun-terpart funds are inclusive of taxes. The trea-sury department withholds taxes and duties during the provision of funds to the National Sinking Fund (CAA) which pays the services.

ii. Procedure for the mobilization of CF in taxes and customs duties

Only taxes and customs duties borne by the State under a contract or a jobbing order fun-ded by external resources duly liquidated by the taxation or customs departments shall be directly absorbed. The following are excluded:

} taxes and customs duties due by the successful bidder (contract or purchase order);

} taxes and customs duties ensuing from a contract or purchase letter funded by State counterpart funds in actual expen-diture;

} indirect costs associated with the pro-ject, notably costs associated with the ac-quisition of passenger vehicles, accommo-dation, consulting fees and related costs, as well as administrative and managerial expenses.

Taxes and duties that fall within the taxation administration are withheld by the project manager and remitted to the Public Treasury. Taxes and duties that are normally due by the successful bidder include:

} registration duties;

} income tax;

} special value added tax applicable to fuel and indirect costs.

Since 1st January 2019, funding agreements are signed all taxes included.

Public contracts benefiting from the funding conventions concluded before 31 December 2018 continue to benefit from the VAT cove-rage in accordance with the former provisions of articles 115 and seq. of the General Tax Code.

The execution of CF appropriations follows the one-year-budget rule, and the deadlines pres-


cribed by the Circular (deadline for commit-ment and payment order of appropriations).

Applications for the issuance of certificates of coverage are addressed by the Project Owner or the supervisory ministry and in no circums-tances by the Heads of the project manage-ment units. These applications must include the following documents:

For customs duties: } A request formulated by the PO/su-

pervisory Minister and addressed to the Minister of the Economy, Planning and Re-gional Development;

} the provisional import declaration is-sued by Société Générale de Surveillance (SGS);

} the bill of lading;

} the copy of the contract that required import;

} the funding convention;

} the customs duties clearance voucher (BLD in French);

} the provisional list of the equipment to be imported (this list is a prerequisite for any application for coverage). It is jointly signed by the Project Owner, the Directo-rate General of Customs and MINEPAT);

} the last quarterly report on the physical and financial execution of the project

For taxes and duties: } an application written by the Project

Owner or the supervisory minister an addressed to the Minister of Finance;

} a copy of the contract or the purchase letter;

} the funding convention;

} the original of the interim invoice or fi-nal invoice;

} the taxes and duties bulletin.

As part of jointly funded projects, successful bidders may unduly paid taxes and customs duties associated with the implementation of the said projects. To be entitled to the refund of their duties, such bidders must submit the following documents to the Ministry of Fi-nance:

For customs duties: } an application written by the Project

Owner or the supervisory minister;

} an import declaration issued by SGS;

} the customs duties clearance voucher;

} the receipt of payment of taxes and customs duties;

} an attestation issued by the Directorate General of Customs, certifying the amount of taxes and customs duties unduly levied;

} the last quarterly report on physical and financial execution of the project.

} For taxes:

} an application written by the Project Owner or the supervisory minister;

} a copy of the contract or the jobbing or-der;

} a tax certificate certifying the amount of taxes unduly levied, validated by the Di-rectorate General of Taxation and the re-lated payment receipt.

III.3.3. Procedure for re-commitment of committed expenditure not scheduled for payment in the financial year ended

Types of expenditure eligible in this category include expenditure made in the course of the 2020 financial year but not scheduled for pay-ment at 21 December 2020.

Expenditure executed in this respect lead to a new commitment made as a priority under the appropriations of the 2021 financial year of each administration concerned. In case appro-priations are not available in the 2021 budget


of the administration concerned, the said ad-ministration must programme (budget) these appropriations as a priority under its 2022 PIB.

Documents to be submitted for a new com-mitment include:

} duly registered contract, jobbing order or purchase order;

} minutes of provisional or final accep-tance;

} Debt confirmation bond or proof of prior budgetary endorsement of the relevant Fi-nance Controller;

} Certificate of non-payment order signed by the Authorizing Officer;

} Attestation of no-payment signed by the Head of the assigned treasury station;

} taxation file of the enterprise.

The file thus arranged is sent to the main re-levant authorizing officer for commitment. In this regard, the expenditure is assigned to a budget line that is compatible with the econo-mic nature of the envisaged expenditure.

Settlement of this expenditure shall take into account penalties for delays.

III.3.4. Procedures for the carrying over of appropriations

The conditions for the carrying over of appro-priations are:

} Closing of the accounts of the past fi-nancial year by the public accountants no later than 31 January of the year concerned by the carry-over;

} Establishment of the possibility of co-vering carry-overs through the assess-ment of the revenue of the year concerned by the carry-over;

} Preparation of the report of the Minis-ter of Finance at the close of the financial year ending 31 January;

} Breakdown of additional appropriations

by head and programme;

} Preparation of the draft decree and si-gning by the PM;

} Notification of allocations to the admi-nistrations;

} Forwarding of carry-over files by autho-rising officers to financial controllers;

} Validation of carry-over files by the FCs and forwarding to the public accountant for payment.

} The documents to be submitted for the carry-over of appropriations include:

} Decree of the Prime Minister, Head of Government;

} Report of the Minister of Finance;

} Forwarding slip of the expenditure file by the authorising officer (minutes of final acceptance; payment order ...);

} Certificate of non-payment order signed by the authorizing officer;

} Attestation of non-payment signed by the Head of the assigned treasury station;

} The company’s tax file for the past fi-nancial year.

III.3.5. Procedures for the execution of special domestic resources

Expenditure is committed beforehand on the book stamped “C2D” by the beneficiary minis-tries (Project Owners) of C2D funds as from the beginning of the financial year. It is made in accordance with the classical procedure for public expenditure.

Once the debt confirmation instrument is pu-blished, which corresponds to the securement of appropriations, photocopies or duplicates are sent to the Technical Support Secretariat dedicated to the execution of the C2D (Stade C2D) for the preparation of transfer orders under the double signature of AFD and MINFI for the additional amount of the programme


accounts from BEAC at the request of Autho-rizing Officers (Project Owners). The bilateral C2D account at BEAC is consequently debited against the appropriation of the programme accounts specified at the level of Paying Bo-dies.

Originals of the package of the budgetary commitment on their part are returned to the ministry of Finance where a notice of appro-priation covered by the Paymaster General’s Office is issued after the various processing steps.

In continuation of the procedure, the Project Owner, Authorizing Officer forwards the pac-kage of documents or list of expenditure to the Paying Body (National Sinking Fund or Pu-blic Treasury as the case may be) for payment.

Special domestic resources basically include resources of the French Debt Relief Pro-gramme (C2D). Because of their availability and transferability character, dispensations are granted for expenditure on C2D funds during the procedures of budgetary commit-ment and execution proper:

} Exemptions from precautionary freeze;

} Exemptions from quarterly quotas;

} Non-suspension of the budgetary en-dorsement for contracts and jobbing or-ders;

} Non-subjection (invoicing and pay-ment) to the VAT for foreign service pro-viders who don’t have a fiscal address in Cameroon.

Besides, the Parties have agreed on the need to include the stages of the notices of no ob-jection of the French partner represented by the AFD in the course of execution.

As concerns the award of contracts, it is the national regulation (Contract Codes) that is still applied. However, the AFD Procurement Guidelines are also taken into account.

III.3.6. Procedure for the execution of pu-blic investment subsidies (cf. I.2.4.1)

III.3.7. Procedure for the execution of the Special Youth Three-Year Plan (PTSJ)

Since the 2020 financial year, projects to be covered for the Special Youth Three-year Plan are delineated in activities and tasks in the PIB of MINJEC.

In this light, a distinction shall be made between investment activities of projects and support activities.

As concerns support activities, the appropria-tions relating thereto shall be raised by MIN-JEC for the beneficiaries.

With regard to investment activities, coverage shall be done as per the normal procedure (production of payment certificates).

III.3.8. Procedure for the execution of the Three-Year Emergency Plan for Growth Ac-celeration (PLANUT)

The implementation of projects eligible for PLANUT will continue during the 2021 finan-cial year. To this end, the contractual proce-dures are those in force in Cameroon in ac-cordance with the Public Contracts Code. As concerns financial execution, budget cove-rage procedures for these operations shall be as follows:

} Project Owners prepare payment cer-tificates gradually as the projects are executed and forward them to the Coor-dinator of the Technical Secretariat of the Follow-up Committee for the Implementa-tion of PLANUT;

} After verification, the Coordinator of the Technical Secretariat of the Follow-up Committee for the Implementation of PLA-NUT forwards the payment certificates to the special Paymaster General’s Office of MINTP with order-to-pay.


FOLLOW-UP MECHANISM OF THE EXECUTION OF PIB PROJECTS

CHAPTER IV


This chapter dwells on the follow-up of the physical and financial execution of the PIB. It has two main sections: (i) Definition, impor-tance and objectives of the follow-up mecha-nism, and (ii) PIB’s monitoring reporting sys-tem.

IV.I PRESENTATION OF THE MECHANISM FOR THE FOLLOW-UP OF PIB EXECUTIONIV.I.I Regulatory alignment

Since 2013, the regulatory alignment of this mechanism has regained momentum with the entry into force of the following texts:

} Decree No. 2013/7987/PM of 13 Sep-tember 2013 to Set up, Organise and Re-gulate the Functioning of Committees for the Follow-up of the Physical and Finan-cial Execution of Public Investment;

} Circular No. 003/PM of 6 July 2015 on Management Audit as part of the prepara-tion and execution of the State budget;

} Joint Circular-Letter No. 001/MINE-PAT-MINATD of 10 January 2017 pertai-ning to the Strengthening of Mechanisms for the Follow-up and Control of the exe-cution of the Public Investment Budget through monthly consultation frameworks (local level);

} Circular No.00001/MINEPAT of 23 Sep-tember 2018 to amend Circular No. 50/MINEPAT of 24 September 2009 relating to the Reactivation of the PPBS system for the Strengthening of Mechanisms for the Follow-up of the PIB through monthly consul-tation frameworks (Central level) ;

} Circular-letter No. 000985/MINDDE-VEL-MINEPAT of 28 February 2019 to lay down the terms and conditions for the execution, follow-up and control of the execution of projects financed by the Ge-neral Decentralization Allocation;

IV.I.2 Objectives of the Mechanism for the Follow-Up of PIB Execution

The overall objective of the monitoring sys-tem is to ensure optimal physical and finan-cial exe-cution of the PIB at the end of the financial year. Several specific objectives contribute to the achievement of this overall objective. These include:

} Providing feedback on the state of the physical and financial execution of PIB projects within the prescribed time limits;

} Ensuring closer collaboration between the stakeholders in the execution of the public investment budget;

} Clearing out obstacles to the smooth execution of public investment projects;

} Addressing problems identified in the execution of projects under devolved vote holding and those concerning the re-sources transferred, at the regional/divi-sional level;

} Improving the quality and volume of public investments realised.

IV.1.3 Administrative and participatory fol-low-up of the execution of the PIB

The PIB’s system for monitoring the physi-cal and financial execution is a set of bodies governed by the regulation. The main role of these bodies, at the local, devolved, central and national levels, is to identify possible impediments to the execution of the BIP and to propose corrective measures. When the members who make up these bodies are ex-clusively officials of the Public Administra-tion, we talk of administrative follow-up. In contrast, when the composition of these bo-dies is broadened to include members of par-liament, local elected officials, representa-tives of civil society and village communities, this is referred to as participatory follow-up.


2021

PIB

: KEY

S TO

SM

OO

TH E

XEC

UTI

ON

MIN

EPA

T/SG

/DG

EPIP

/DPI

P/SD

S

1

Patt

ern

of

the

mec

hani

sm

Freq

uenc

y N

atur

e of

ap

prop

riatio

ns

Stak

ehol

ders

C

onte

nt o

f rep

orts

/not

es

Reci

pien

ts o

f re

port

s

Part

icip

ator

y Fo

llow

-up

Cou

ncil

Tech

nica

l C

omm

ittee

Qua

rterly

(fi

rst w

eek

follo

wing

th

e en

d of

ea

ch

quar

ter o

f th

e ye

ar)

- Au

tom

atic

alloc

atio

ns

- As

signe

d Re

sour

ces

- Ti

ming

-bas

ed

alloc

atio

ns

- Se

lf-ge

nera

ted

reso

urce

s of

the

Coun

cil

- O

ther

reso

urce

s (P

ND

P, FE

ICO

M,

…)

- M

ayor

or h

is/he

r rep

rese

ntat

ive

- Se

cret

ary G

ener

al of

the

Coun

cil

- D

O's

repr

esen

tativ

e -

DD

/MIN

EPAT

repr

esen

tativ

e -

DD

/MIN

MAP

repr

esen

tativ

e -

Head

of t

he D

ivisio

nal U

nit fo

r Pu

blic C

ontra

ct C

ontro

l at

DD

/MIN

MAP

-

Mun

icipa

l tre

asur

er

- Re

pres

enta

tive

of th

e co

uncil

tech

nical

staff

desig

nate

d by

the

May

or o

f th

e Co

uncil

- En

ginee

rs in

volve

d in

the

exec

utio

n an

d in

the

man

agem

ent o

f cou

ncil

proj

ects

- Ev

aluat

ion

of th

e im

plem

enta

tion

of re

com

men

datio

ns;

- St

atus

of t

he co

ntra

ctua

l pro

cess

of p

rojec

ts;

- Ph

ysica

l and

finan

cial e

xecu

tion

of th

e PIB

in

the

Regio

n/D

ivisio

n; -

Stat

e of

exe

cutio

n of

pur

chas

e or

ders

; -

Situa

tion

of th

e ex

ecut

ion

of m

ajor p

rojec

ts;

- St

atus

of

som

e pr

ojec

ts fac

ing s

pecif

ic dif

ficult

ies;

- Su

mm

ary

of

diffic

ulties

an

d re

com

men

datio

ns.

- D

ivisio

nal

Com

mitt

ee

- M

INEP

AT

cent

ral

serv

ices

(inclu

ding

adva

nced

co

py i

n so

ft co

py)

Table 11: Mechanism for the administrative and participatory follow-up of the execution of PIB projects

Patt

ern

of th

e m

echa

nism

Freq

uenc

yN

atur

e of

ap-

prop

riat

ions

Stak

ehol

ders

Con

tent

of r

epor

ts/n

otes

Reci

pien

ts o

f re

port

s


2021

PIB

: KEY

S TO

SM

OO

TH E

XEC

UTI

ON

MIN

EPA

T/SG

/DG

EPIP

/DPI

P/SD

S

2

Patt

ern

of

the

mec

hani

sm

Freq

uenc

y N

atur

e of

ap

prop

riatio

ns

Stak

ehol

ders

C

onte

nt o

f rep

orts

/not

es

Reci

pien

ts o

f re

port

s

D

ivisi

onal

C

omm

ittee

Qua

rterly

(se

cond

we

ek

follo

wing

th

e en

d of

ea

ch

quar

ter o

f th

e ye

ar)

- Au

tom

atic

alloc

atio

ns

- As

signe

d Re

sour

ces

- Ti

ming

-bas

ed

alloc

atio

ns

- Se

lf-ge

nera

ted

reso

urce

s of

Cou

ncils

-

Oth

er

reso

urce

s (P

ND

P, FE

ICO

M,

…)

- M

embe

r of P

arlia

men

t (Ch

airpe

rson

) -

One

(1) r

epre

sent

ative

of c

ivil s

ociet

y (V

ice-c

hair)

-

DD

MIN

EPAT

-

Repr

esen

tativ

e of

the

Senio

r D

ivisio

nal O

ffice

- D

D M

INM

AP

- He

ad o

f the

Divi

siona

l Unit

for

Publi

c Con

tract

Con

trol a

t the

D

ivisio

nal D

elega

tion

for P

ublic

Co

ntra

cts

- D

ivisio

nal F

inanc

e Co

mpt

rolle

r -

Two

(2) c

ivil s

ociet

y rep

rese

ntat

ives

- Th

ree

(3) l

ocall

y elec

ted

offic

ials

- He

ads o

f villa

ges t

hat r

eceiv

ed

proj

ects

- O

fficial

s of g

over

nmen

t de

partm

ents

and

bodie

s con

cern

ed

- Lo

cal r

epre

sent

ative

of t

he A

RMP

Regio

nal B

ranc

h -

Chair

pers

on o

f the

Divi

siona

l Te

nder

Boa

rds

- Ev

aluat

ion

of th

e im

plem

enta

tion

of re

com

men

datio

ns;

- St

atus

of t

he co

ntra

ctua

l pro

cess

of p

rojec

ts;

- Ph

ysica

l and

fina

ncial

exe

cutio

n of

the

PIB

in th

e D

ivisio

n; -

Stat

e of

exe

cutio

n of

pur

chas

e or

ders

; -

Situa

tion

of th

e ex

ecut

ion

of m

ajor p

rojec

ts;

- St

atus

of s

ome

proj

ects

facing

spec

ific

diffic

ulties

; -

Sum

mar

y of d

ifficu

lties

and

reco

mm

enda

tions

.

- Re

giona

l Co

mm

ittee

- M

INEP

AT

cent

ral

serv

ices

(inclu

ding

adva

nced

co

py i

n so

ft co

py)

Re

gion

al

Com

mit

tee

Bian

nual

(third

wee

k fo

llowi

ng

the

end

of

each

- Au

tom

atic

alloc

atio

ns

- As

signe

d Re

sour

ces

- Ti

ming

-bas

ed

- M

embe

r of P

arlia

men

t (Ch

airpe

rson

) -

A re

pres

enta

tive

of ci

vil so

ciety

(Vice

-ch

air)

- RD

MIN

EPAT

-

Repr

esen

tativ

e of

the

Gov

erno

r's

Offic

e

- Ev

aluat

ion

of th

e im

plem

enta

tion

of re

com

men

datio

ns;

- St

atus

of t

he co

ntra

ctua

l pro

cess

of p

rojec

ts;

- Ph

ysica

l and

fina

ncial

exe

cutio

n of

the

PIB

in th

e Re

gion;

- SP

M

- CO

NSU

PE

- M

INM

AP

- M

INEP

AT

(inclu

ding

Patt

ern

of th

e m

echa

nism

Freq

uenc

yN

atur

e of

ap-

prop

riat

ions

Stak

ehol

ders

Con

tent

of r

epor

ts/n

otes

Reci

pien

ts o

f re

port

s


2021

PIB

: KEY

S TO

SM

OO

TH E

XEC

UTI

ON

MIN

EPA

T/SG

/DG

EPIP

/DPI

P/SD

S

3

Patt

ern

of

the

mec

hani

sm

Freq

uenc

y N

atur

e of

ap

prop

riatio

ns

Stak

ehol

ders

C

onte

nt o

f rep

orts

/not

es

Reci

pien

ts o

f re

port

s

qu

arte

r of

the

year

) all

ocat

ions

-

Self-

gene

rate

d re

sour

ces

of C

ounc

ils

- O

ther

re

sour

ces

(PN

DP,

FEIC

OM

, …

)

- RD

MIN

MAP

-

Head

of R

egio

nal P

ublic

cont

ract

s Co

ntro

l Brig

ade

At t

he R

egio

nal

Dele

gatio

n of

Pub

lic

Cont

ract

s -

Regio

nal C

ompt

rolle

r -

Two

(2) c

ivil s

ociet

y rep

rese

ntat

ives

- Tw

o (2

) Mem

bers

of P

arlia

men

t -

Two

(02)

May

ors

- Tw

o (2

) rep

rese

ntat

ives o

f villa

ge

com

mun

ities

that

rece

ived

proj

ects

- O

fficial

s of g

over

nmen

t de

partm

ents

and

bodie

s con

cern

ed

- Lo

cal r

epre

sent

ative

s of c

o-fu

nded

pro

jects

- He

ad o

f the

ARM

P Re

giona

l Bra

nch

- Ch

airpe

rson

s of R

egio

nal a

nd

Inte

rnal

Tend

er B

oard

s

- St

ate

of e

xecu

tion

of p

urch

ase

orde

rs;

- Sit

uatio

n of

the

exec

utio

n of

majo

r pro

jects;

-

Stat

us o

f som

e pr

ojec

ts fac

ing sp

ecific

dif

ficult

ies;

- Su

mm

ary o

f diffi

culti

es an

d re

com

men

datio

ns.

adva

nced

co

py in

So

ft co

py

- CO

NAC

Patt

ern

of th

e m

echa

nism

Freq

uenc

yN

atur

e of

ap-

prop

riat

ions

Stak

ehol

ders

Con

tent

of r

epor

ts/n

otes

Reci

pien

ts o

f re

port

s


2021

PIB

: KEY

S TO

SM

OO

TH E

XEC

UTI

ON

MIN

EPA

T/SG

/DG

EPIP

/DPI

P/SD

S

4

Patt

ern

of

the

mec

hani

sm

Freq

uenc

y N

atur

e of

ap

prop

riatio

ns

Stak

ehol

ders

C

onte

nt o

f rep

orts

/not

es

Reci

pien

ts o

f re

port

s

Nat

iona

l Co

mm

ittee

An

nuall

y (fo

urth

we

ek

follo

wing

th

e en

d of

ea

ch si

x-m

onth

pe

riod

of

the

year

)

- Ap

prop

riatio

ns

unde

r cen

tral

vote

hol

ding

Sub

sidies

E

xter

nal

fund

ing

Cou

nter

part

fund

s S

pecia

l D

omes

tic

Reso

urce

s (C

2D)

Oth

er

appr

opria

tions

un

der c

entra

l vo

te h

oldin

g

- As

signe

d ap

prop

riatio

ns

(ass

igned

fund

s an

d au

tom

atic

alloc

atio

ns)

- Ch

airpe

rson

of t

he F

inanc

e an

d Bu

dget

Com

mitt

ee o

f the

N

atio

nal A

ssem

bly

- Ci

vil so

ciety

repr

esen

tativ

e -

GM

ARM

P -

DG

EPIP

(MIN

EPAT

) -

DG

B D

GTC

FM D

GCA

A (M

INFI)

-

DG

MI,

DG

MAS

, DG

CM (M

INM

AP)

- Re

pres

enta

tives

MIN

AT-M

IND

DEV

EL

- Ch

airpe

rson

s (M

embe

rs o

f Pa

rliam

ent/S

enat

ors)

and

Vice

-Ch

airpe

rson

s (civ

il soc

iety)

of

Regio

nal C

omm

ittee

s -

One

May

or p

er R

egio

n, m

embe

r of t

he R

egio

nal

Com

mitt

ee

- A

repr

esen

tativ

e of

villa

ge

com

mun

ities

per

Reg

ion,

mem

ber

of th

e Re

giona

l Com

mitt

ee

- Re

pres

enta

tives

of g

over

nmen

t de

partm

ents

- N

atio

nal m

anag

ers o

f co-

fund

ed p

rojec

ts -

Chair

pers

ons o

f Cen

tral a

nd

Mini

steria

l Ten

der B

oard

s

- Ev

aluat

ion

of th

e im

plem

enta

tion

of re

com

men

datio

ns;

- St

atus

of t

he co

ntra

ctua

l pro

cess

of p

rojec

ts;

- Ph

ysica

l and

fina

ncial

exe

cutio

n of

the

PIB

per R

egio

n/D

ivisio

n; -

Stat

e of

exe

cutio

n of

pur

chas

e or

ders

; -

Situa

tion

of th

e ex

ecut

ion

of m

ajor p

rojec

ts;

- St

atus

of s

ome

proj

ects

facing

spec

ific

diffic

ulties

; -

Sum

mar

y of d

ifficu

lties

enc

ount

ered

in

the

exec

utio

n of

the

PIB

and

gene

ral

reco

mm

enda

tions

.

- SP

M

- CO

NSU

PE

- M

INM

AP

- M

INEP

AT

- CO

NAC

Adm

inist

rativ

e Fo

llow

-up

Patt

ern

of th

e m

echa

nism

Freq

uenc

yN

atur

e of

ap-

prop

riat

ions

Stak

ehol

ders

Con

tent

of r

epor

ts/n

otes

Reci

pien

ts o

f re

port

s


2021

PIB

: KEY

S TO

SM

OO

TH E

XEC

UTI

ON

MIN

EPA

T/SG

/DG

EPIP

/DPI

P/SD

S

5

Patt

ern

of

the

mec

hani

sm

Freq

uenc

y N

atur

e of

ap

prop

riatio

ns

Stak

ehol

ders

C

onte

nt o

f rep

orts

/not

es

Reci

pien

ts o

f re

port

s

Con

sulta

tion

fram

ewor

k w

ith

the

Gov

erno

r of

th

e Re

gion

Mon

thly

(four

th

week

of

ea

ch

mon

th)

Ass

igne

d ap

prop

riatio

ns:

- Au

tom

atic

alloc

atio

ns

- As

signe

d Re

sour

ces

- Ti

ming

-bas

ed

alloc

atio

ns

- G

over

nor o

f the

Reg

ion

(Cha

irper

son

of se

ssio

ns)

- Re

giona

l Offic

ers o

f MIN

EPAT

, M

INFI

and

MIN

MAP

(tec

hnica

l ou

treac

h ac

tiviti

es)

- Ch

ief P

rose

cuto

r of t

he C

ourt

of

Appe

al -

Chair

pers

on o

f the

Reg

iona

l Te

nder

Boa

rd

- Re

giona

l offic

ials o

f ad

mini

strat

ions

serv

ing as

stat

e en

ginee

rs (M

INHD

U, M

INTP

, M

INPO

STEL

, MIN

DCA

F, M

INEE

, M

INAD

ER, M

INEP

IA,

MIN

SAN

TE, M

INFO

F).

- St

ate

of im

plem

enta

tion

of re

com

men

datio

ns

- St

atus

of t

he co

ntra

ctua

l pro

cess

of p

rojec

ts;

- St

atus

of p

hysic

al an

d fin

ancia

l exe

cutio

n;

- Pr

ojec

ts fac

ing d

ifficu

lties

and

prop

osed

so

lutio

ns;

- M

ain p

roble

ms i

dent

ified

in PI

B ex

ecut

ion

- Ac

tion

mea

sure

s env

isage

d to

clea

r out

ob

stacle

s.

- M

INAT

-

MIN

EPAT

C

onsu

ltatio

n fra

mew

ork

with

the

SDO

M

onth

ly (th

ird

week

of

each

m

onth

)

A

ssig

ned

appr

opria

tions

: -

Auto

mat

ic all

ocat

ions

- As

signe

d Re

sour

ces

- Ti

ming

-bas

ed

alloc

atio

ns

- SD

O (C

hairp

erso

n of

sess

ions

) -

Divi

siona

l of

ficer

s of

M

INEP

AT,

MIN

FI an

d M

INM

AP

(tech

nical

outre

ach

activ

ities

) -

Publi

c Pro

secu

tor i

n co

urts

- D

ivisio

nal o

fficial

s of t

he

follo

wing

adm

inistr

atio

ns se

rving

as

Stat

e en

ginee

rs (M

INHD

U,

MIN

TP, M

INPO

STEL

, M

IND

CAF,

MIN

EE, M

INAD

ER,

MIN

EPIA

, MIN

SAN

TE, M

INFO

F)

- M

ayor

s.

- St

ate

of im

plem

enta

tion

of re

com

men

datio

ns

- St

atus

of t

he co

ntra

ctua

l pro

cess

of p

rojec

ts;

- St

atus

of p

hysic

al an

d fin

ancia

l exe

cutio

n;

- Pr

ojec

ts fac

ing d

ifficu

lties

and

prop

osed

so

lutio

ns;

- M

ain p

roble

ms i

dent

ified

in PI

B ex

ecut

ion

- Ac

tion

mea

sure

s env

isage

d to

clea

r out

ob

stacle

s.

- M

INAT

-

MIN

EPAT

-

Gov

erno

r of

the

Regio

n

Patt

ern

of th

e m

echa

nism

Freq

uenc

yN

atur

e of

ap-

prop

riat

ions

Stak

ehol

ders

Con

tent

of r

epor

ts/n

otes

Reci

pien

ts o

f re

port

s


2021

PIB

: KEY

S TO

SM

OO

TH E

XEC

UTI

ON

MIN

EPA

T/SG

/DG

EPIP

/DPI

P/SD

S

6

Patt

ern

of

the

mec

hani

sm

Freq

uenc

y N

atur

e of

ap

prop

riatio

ns

Stak

ehol

ders

C

onte

nt o

f rep

orts

/not

es

Reci

pien

ts o

f re

port

s

C

onsu

ltatio

n fra

mew

ork

in

cent

ral

adm

inist

ratio

ns

M

onth

ly (fi

rst w

eek

of e

ach

mon

th)

- Ap

prop

riatio

ns

unde

r cen

tral

vote

hol

ding

Sub

sidies

E

xter

nal

fund

ing

Cou

nter

part

fund

s S

pecia

l D

omes

tic

Reso

urce

s (C

2D)

Oth

er

appr

opria

tions

un

der c

entra

l vo

te h

oldin

g -

Assig

ned

appr

opria

tions

- Se

cret

ary G

ener

al of

the

Stat

e ins

titut

ion;

-

Prog

ram

me

man

ager

s; -

Offic

ials i

n ch

arge

of b

udge

t iss

ues a

nd co

ntra

cts;

- Fin

ance

Con

trolle

r; -

Man

agem

ent a

udito

rs;

- Re

pres

enta

tives

of p

rojec

ts fu

nded

with

ext

erna

l res

ourc

es

and

supe

rvise

d bo

dies;

- M

INEP

AT, M

INFI

and

MIN

MAP

sect

or fo

cal p

oint

s

- St

ate

of im

plem

enta

tion

of re

com

men

datio

ns

- St

atus

of t

he co

ntra

ctua

l pro

cess

of p

rojec

ts

; -

Stat

us o

f phy

sical

and

finan

cial e

xecu

tion;

-

Proj

ects

facing

diffi

culti

es an

d pr

opos

ed

solut

ions

-

Main

pro

blem

s ide

ntifie

d in

PIB

exec

utio

n -

Actio

n m

easu

res e

nvisa

ged

to cl

ear o

ut

obsta

cles.

- O

fficial

of t

he

Adm

inistr

atio

n -

MIN

EPAT

-

MIN

FI -

MIN

MAP

Fo

llow

-up

Com

mitt

ee

For t

he

exec

utio

n of

ex

tern

al

fund

ing

M

onth

ly

- Ap

prop

riatio

ns

unde

r cen

tral

vote

hol

ding

Ext

erna

l fu

nding

C

ount

erpa

rt fu

nds

- M

INEP

AT (D

GEP

IP, D

GCO

OP)

-

MIN

FI (D

GB,

DG

TCFM

) -

CAA

- Re

pres

enta

tives

of s

ecto

r ins

titut

ions

co

ncer

ned

- St

ate

of im

plem

enta

tion

of re

com

men

datio

ns

- Co

-fund

ed p

rojec

ts fac

ing d

ifficu

lties

and

prop

osed

solu

tions

- Ac

tion

mea

sure

s env

isage

d to

clea

r out

ob

stacle

s;

- St

ate

of th

e ex

ecut

ion

of e

xter

nal

fund

ing

- SP

M

- M

INEP

AT

- M

INFI

Patt

ern

of th

e m

echa

nism

Freq

uenc

yN

atur

e of

ap-

prop

riat

ions

Stak

ehol

ders

Con

tent

of r

epor

ts/n

otes

Reci

pien

ts o

f re

port

s


2021

PIB

: KEY

S TO

SM

OO

TH E

XEC

UTI

ON

MIN

EPA

T/SG

/DG

EPIP

/DPI

P/SD

S

7

Patt

ern

of

the

mec

hani

sm

Freq

uenc

y N

atur

e of

ap

prop

riatio

ns

Stak

ehol

ders

C

onte

nt o

f rep

orts

/not

es

Reci

pien

ts o

f re

port

s

Re

view

of

The

exec

utio

n of

th

e BI

P

Q

uarte

rly

(seco

nd

week

fo

llowi

ng

the

end

of

each

qu

arte

r of

the

year

)

- Ap

prop

riatio

ns

unde

r ce

ntra

l vo

te h

oldin

g S

ubsid

ies

Ext

erna

l fu

nding

C

ount

erpa

rt fu

nds

Dom

estic

re

sour

ces

Reso

urce

s (C2

D)

Oth

er

appr

opria

tions

un

der c

entra

l vo

te h

oldin

g -

Assig

ned

appr

opria

tions

- M

INEP

AT

- M

INFI

- M

INM

AP

- O

fficial

s of s

ecto

r adm

inistr

atio

ns

- Pr

ojec

t man

ager

s -

Man

ager

s of A

dmini

strat

ive P

ublic

Es

tabli

shm

ents

(abb

revia

ted

EPA

in Fr

ench

)

- St

ate

of im

plem

enta

tion

of re

com

men

datio

ns

- St

atus

of t

he co

ntra

ctua

l pro

cess

of p

rojec

ts ;

- St

atus

of p

hysic

al an

d fin

ancia

l exe

cutio

n;

- M

ain p

roble

ms i

dent

ified;

-

Actio

n m

easu

res e

nvisa

ged

to cl

ear o

ut

obsta

cles.

- SP

M

- M

INEP

AT

- M

INFI

Patt

ern

of th

e m

echa

nism

Freq

uenc

yN

atur

e of

ap-

prop

riat

ions

Stak

ehol

ders

Con

tent

of r

epor

ts/n

otes

Reci

pien

ts o

f re

port

s


IV.2. MECHANISM FOR THE FOLLOW-UP OF PIB EXECUTIONIV.2.1 Main indicators of the follow-up of the execution of the PIBFollow-up indicators are instruments designed to measure the level of progress in the exe-cu-tion of the PIB during the financial year.

They are drawn up for all phases of execution, i.e. the contractual process of PIB projects and the physical and financial execution of the PIB. These indicators also make it possible to sum up the state of PIB execution at the council, di-visional, regional, central and national levels.

Phase Indicateurs

Contractual phaseRate of launching of Invitations to TenderRate of contract awardRate of signing of contracts

Financial and financial execution

Rate of physical execution of PA of projects (annual objective base)Rate of physical execution of CA of projects (from the kick-off of the project)Commitment rate of PIB appropriationsRate of liquidation of appropriationsRate of payment ordersRate of acceptance of contracts


IV.2.2. PIB Execution reporting system

Tenue chaque semestre : held every six m

onths

Tenue chaque trimestre : held every quarter

Tenue chaque mois : held every m

onth

National C

omm

ittee (fourth w

eek following the end of every

six-month period of the year)

Sub-Com

mittee/N

ational Com

-m

ittee

Regional Com

mittee (third w

eek after the end of each six-m

onth period of the year)

Adm

inistrations receiving progress reports

PRC

MIN

FI

SPM/C

ON

SUPE/C

ON

AC

/MIN

MA

P

MIN

EPAT

MIN

AT

MIN

DD

EVEL

National

Technical Sub-C

om-

mittee

Monthly consultation fram

ework

with G

overnors (fourth week of

each month)

Divisional

Com

mittee

(second w

eek after the end of each quar-ter of the year)


ework

with SD

Os (third w

eek of each m

onth)

Ministerial m

anagement

dialoguePM

U : assessm

ent of the execution of external

funding and

counterpart funds

(production of

a quarterly report)

PAE

(assesment

of the

execution of

subsidies (production of a quarterly report)

Platform for the reconciliation of

data on the execution of exter-nally-funded

projects- M

INEPAT

(DG

EPIP, D

GC

OO

P) and

MIN

FI (C

AA

, DG

TCFM

, DG

B)


ework

for the follow-up of the PIB : Sec-

tor Ministry M

INEPAT-M

INFI-M

IN-

MA

P (first week of each m

onth)

Divisional Technical Sub-com

-m

ittee

Council Technical C

omm

itee (first w

eek after the end of each quarter of the year)

Quarterly

review

of the

execu-tion of the PIB (Sector M

inistry -

MIN

EPAT-MIN

FI-MIN

MA

P (se-

cond week after the end of each

quarter of the year)

Quarterly assessm

ent of the exe-cution of the PIB of each adm

inis-tration

Follow-up mechanism at central level

Follow-up mechanism at the local level


IV.2.3. Tools for the collection of data on the execution of PIB project

Table 12: Sources and tools for the collection of data on the execution of PIB projects

Data collection tools

Periodicity of collec-tion

Type of appropriations

Main informa-tion collected

Officials charged with providing information on projects

Officials charged with pooling

Excel spread-sheets of the Regions/Divi-sion on the site state of exe-cution of PIB projects

Monthly • Automatic allo-cations

• (Automatic alloc.)

• Transferred resources

• (TR) • Timing-based

allocations • (TBA) • Self-generated

resources of • Councils • Other re-

sources (PNDP, FEICOM,

...)

• Status of the contractual process of each project;

• amounts committed, liquidated and payment ordered for each appropria-tion (these amounts are automati-cally gene-rated by the PROBMIS application for centrally managed credits;

• Rate of execution of each project

• Council Develop-ment Plans

• Divisional Finan-cial Control;

• Divisional Dele-gates of the pro-jects concerned;

• Regional Financial Control;

• Divisional Dele-gates of the pro-jects concerned

• Contract En-gineers

• State Engineers• Central Financial

Control with the administration;

• Contract En-gineers;

• State Engineers

Division/ Re-gional Dele-gate of MINE-PAT

Excel spread-sheets from administrations on the state of execution of PIB projects for all types of appropria-tion (central vote holding, devolved vote holding and de-legated appro-priations)

Monthly • Appropriations under central vote holding;

• Subsidies;• External fun-

ding • Counterpart

funds • Special Domes-

tic Resources (C2D)

• Other appro-priations under central vote holding;

• Assigned ap-propriations.

Project fact sheets/subsi-dies/CF

Monthly Subsidies;External funding;Counterpart funds Domestic re-sources

Projects CoordinatorsMINEPAT (DGEPIP)


Box 1: Methodology for the calculation of the physical and financial execution rates a. Calculation of the financial execution rate

Rate of legal commitment

Commitment CA= amount of the contract signed Allocation PA= budgetary entry in CA

Rate of accounting commitment Commitment PA= amount of payment certificates/invoices committed PA allocation= budget entry in PA

Liquidation rate

Liquidation PA= amount of payment certificates/invoices committed PA allocation= budget entry in PA These various financial execution rates can be calculated for both the project and for a budget head or a local administration (Region and Council). For a budget head or local administration with N pro-jects, the financial execution rates are as follows:

b. Calculation of the physical execution rate Since the introduction of the budget-programme, two types of physical execution rate can be calcu-lated for each project: the PA physical execution rate and the overall physical execution rate. The PA physical execution rate is the physical execution rate corresponding to the annual tranche of the commitment authorisation whereas the overall physical execution rate is the physical execution rate since its kick off. The assessment of the physical execution of the PIB is based on the use of physical units. Since all orders are made on the basis of physical units, it is sufficient to note in absolute terms the number of physical units completed compared with those ordered during the course of a year (PA physical execution) or during the overall implementation period of the project (CA physical execution). For a given Council, the rate of physical execution of the PIB is obtained by adding up the percen-tages per project, weighted by the financial weight of the project in the distribution of the Council’s allocations. For a given Division, the PIB physical execution rate is obtained by adding up the physical execution of each Council and the projects under divisional vote holding, weighted by the financial weight of the Council and projects under divisional management in the distribution of the PIB’s allocations in the Division.


Box (continued): Methodology for the calculation of the physical and financial execution rates

For a given Region, the PIB physical execution rate is obtained by adding up the physical execution of each Division and regionally managed projects, weighted by the financial weight of the Division and projects under regional vote holding in the distribution of the allocations of the PIB of the Region. For a given administration (budget head), the PIB physical execution rate is obtained by adding up the physical execution of each Region and the projects under central vote holding, weighted by the financial weight of the Council and projects under central vote holding in the distribution of the PIB’s allocations of the administration (budget head). For the overall PIB, the physical execution rate is obtained by adding up the percentages per head, weighted by the financial weight of the budget head in the distribution of the PIB allocations. If for a budget head or a local government (Council or Region) with N projects included in the PIB, the physical execution rate () of the annual tranche of the projects of this Head of administration is given by the following formula:

Where QiCP is the financial weight of the project in the breakdown of the PIB (or PA allocation of the project i) in the budget Head or local government; PiCP Is the percentage (%) of physical execution of the annual tranche relating to the PA of the pro-ject i; Q1CP+Q2CP+...........+QnCP is the overall PA allocation of the budget Head or local government; TRPCPPhysical execution rate (in %) of N projects of the budget head or of local government For a budget head or local administration (Council or Region) with N projects included in the PIB, the cumulative physical execution rate () of projects under this head or local government is given by the following formula:

QiAE Is the financial weight of the project i in the breakdown of the PIB (or PA allocation of the project i ) in the budget head or local government; PiAE is the percentage (%) of the cumulative physical execution of the project i since kick-off;

Is the overall CA allocation of the budget head or local government; Physical execution rate (in %) of N projects of the budget head or of local government. For the overall PIB, the physical execution rate is obtained by adding up the percentages of physical achievements of each budget head, weighted by the financial weight of the budget head in the dis-tribution of the PIB allocations.


Box 2: Role of Local and Regional Authorities in the follow-up of the PIB execution mechanism

Within the framework of the follow-up of the Physical and Financial Execution of PIB projects, LRAs play an important role both at the level of the participatory follow-up mechanism and at the level of the administrative follow-up mechanism.

a- At the level of the participatory follow-up mechanism

At the Council level, the Council Technical Committee for the Follow-up of the Physical and Financial Execution of Public Investment is described according to the following mechanism:- Chairperson: the Mayor or his/her representative;- Frequency: first week following the end of each quarter of the year;- Source of data: municipal treasurer, monitoring engineer;- Data collection tools: monitoring matrix (EXCEL spreadsheet of projects of the council;- Reporting tools: reference guide for the technical council committee for the follow-up of the PIB; report of the Council Technical Committee;- Addressee of the report: Chairperson of the Divisional Committee.

Mayors are represented in the Divisional, Regional and National Committees for the Follow-up of the Physical and Financial Execution of Public Investment.

b- At the level of the administrative follow-up mechanismMayors are members of the monthly consultation framework at the divisional level. If necessary, Mayors are invited to take part in the deliberations of the monthly Consultation Frameworks with the Governors of regions and in the central government.


Public-Private Partnership (PPP) A Public-Private Partnership (PPP) is a funding arrangement whereby a public entity resorts to private service providers to fund and manage an asset ensuring or contributing to a public service.

In Cameroon, several legal instruments regu-late Public-Private Partnerships, namely: Law No.2006/012 of 29 December 2006 to lay down the General Regime of Partnership Contracts;

Decree No.2008/035 of 23 January 2008 to Organise and Regulate the Functioning of the Support Council for the Realisation for Partnership Contracts;

Decree No.2008/0115/PM of 24 January 2008 to specify the Conditions for the Implementa-tion of Law No.2006/012 of 29 December 2006 to lay down the General Regime for Partnership Contracts; Law No.2008/009 of 16 July 2008 to lay down the Fiscal, Financial and Accounting System applicable to Partnership Contracts.

Procedure of the execution of PPP pro-jects The procedure for the selection and perfor-mance of PPP contracts is built around six (6) main phases: project identification, assess-ment of project sustainability, call for expres-sion of interest, pre-qualification and award, negotiation and follow-up of contract.

Phase1: Project Identification – Feasibi-lity Study The need is identified through a Master Plan, a sector strategy, the national development strategy, a policy decision, etc. While the feasibility study is carried out in accordance with the Technical Fact Sheet No.001/2010/ST/CARPA available on-line on CARPA’s website.

Phase 2: Evaluation Partnership contracts which are subject to a preliminary assessment conducted with the support of CARPA highlight the administrative, economic, financial and legal grounds accoun-ting for the resort to this procedure.

Draft partnership contracts are sent to the CNDP, MINEPAT and MINFI for the notice of sustainability and require a preliminary tech-nical opinion from CARPA. In case the public entity has the resources, it can issue the notice of fiscal sustainability by itself.

To guarantee the regularity of the expenses executed under a partnership contract, rents to be paid to partners or the fiscal burden to be borne by the State budget and public entities must be submitted to the endorsement of the competent Financial Controller.

Phase 3: Public Call for Expression of Interest Before launching a Public Call for Expression of Interest (PCEI), the public entity concerned prepares a Public Call for Expression of Inte-rest File along with the technical fact sheet of the project to be carried out and then submits the said file to CARPA for the notice of no- ob-jection. After the notice of no-objection issued by CAR-PA, the Prime Minister, Head of Government signs an Order to set up an Ad hoc Assessment Committee. This Committee is charged with publishing the restricted list of short-listed candidates (not more than 5). In the case of a Restricted Invitation to Tender, the public entity concerned prepares a restric-ted invitation to tender file along with the tech-nical fact sheet of the project to be carried and then submits the file to CARPA for the notice of no-objection. The same procedure applies for projects pro-posed by private operators.

Phase 4: Pre-qualification and award After the reception, opening and assessment


of bids, the Ad hoc Committee deliberates and prepares a pre-selection report which is sent to the Prime Minister, Head of Government. The Prime Minister, Head of Government then publishes the list of short-listed candi-dates whom he notifies within 10 days for the pre-qualification dialogue.

At the end of the pre-qualification dialogue led by the public entity in conjunction with CARPA, the public entity sends a letter to the short-listed candidates for the submission of their final offer within 20 days.

After the opening and assessment of final bids by the Ad hoc Committee, a pre-qualification report is sent to the Prime Minister, Head of Go-vernment. If the public entity gives up the pro-ject, it shall inform the short-listed candidates who can claim compensation; the amount of the said compensation shall be fixed by CAR-PA and shall not exceed 30% of the cost of the studies of the project.

This process ends with the designation and publication of the name of the successful bid-der by the Prime Minister, Head of Government who notifies the latter within 10 days.

Phase 5: Negotiations - Signing of the Partnership Contract After notification, the successful bidder dis-cusses the terms of the draft contract with the public entity assisted by CARPA. N.B. : In case of unsuccessful negotiations, the public entity can call the next candidate on the list by order of merit.

Phase 6: Monitoring of the performance of the partnership contract Partnership contracts are monitored by a su-pervision team and an official charged with monitoring the performance of the contract, as per the modalities spelled out in the contract.


Summary of some ongoing PPP projects in Cameroon

S/N

Title of project Private partner

Public Partner Investment amount (In million CFA F)

Date of signature

Duration of contract (in years)

1

Funding, construc-tion, operation, maintenance of three rental buil-dings at Okolo

GLOBAL ELEPHANT / BATISSEURS REUNIS

National Social Insurance Fund (CNPS) 11 175 2017 07

2

Funding, equip-ment, maintenance of a laundry at the General Hospital of Douala

ELEGANCE PRESSING

General Hospital of Douala

445 2017 05

3

Funding, rehabili-tation, operation and maintenance of CNPS building Avenue de Gaulle in Douala

FINANCIA CAPITAL

National Social Insurance Fund (CNPS) 13 000 2017 20

4

Funding, construc-tion, operation and maintenance of the Sodiko Motor Park (Douala)

SPH Douala City Council

1 225 2017 20

5

Mass urban trans-portation system in the city of Yaounde

STECY Ministry of Transport/ Yaounde City Council

17 000 2016 10


SOME PRACTICAL INFORMATION SHEETS ON CERTAIN PROCEDURES OF THE EXECUTION OF THE PIB

CHAPTER V


V.I PRACTICAL INFORMATION SHEETS ON PUBLIC PROCUREMENT

Practical sheet No.1 Signing of a contract (Contract or jobbing order)

Legal alignment

• Law No. 2018/012 of 11 July 2018 to lay down the State Finan-cial Regime and other public entities;

• Decree No. 2018/366 of 20 June 2018 to lay down the Public Contracts Code;

• Sheet No. DBS-I of the Reference Manual for the execution of the State Budget and those of other Public Entities.

STEP 1

STEP 2

STEP 3

STEP 4

• Proposal for the award of the contract to an enterprise by the competent Tender Board;

• Signing of a decision and a communiqué for the award;• Notification of the award to the enterprise.

• Subscription of the draft contract by the enterprise and submission of the project to the Financial Controller placed with the Authorising Officer.

• Affixing of the budget endorsement by the competent Financial Controller then submission of the draft contract to the Contracting Authority.

• Signing by the Contracting Authority and notification of the contract to the successful bidder.


Practical sheet No.2 Signing of an amended clause

Legal alignment

• Law No. 2018/012 of 11 July 2018 to lay down the State Finan-cial Regime and other public entities;

• Decree No. 2018/366 of 20 June 2018 to lay down the Public Contracts Code;


STEP 1

STEP 2

STEP 3

STEP 4

Review and adoption of the draft amended clause by the competent Tendre Board

Subscription of the draft amended clause by the enterprise and submission of the project to the Financial Controller placed with the Authorising Officer

Affixing of the budget endorsement by the competent Financial Controller then submission of the draft amended clause to the Contracting Authority

Signing by the Contracting Authority and notification of the amended clause to the successful bidder.


Practical sheet No.1 Cancellation of a capital expenditure authorization

Legal alignment

• Law No. 2018/012 of 11 July 2018 to lay down the State Finan-cial Regime and other public entities’;

• Decree No. 2013/066 of 28 February 2013 to organise the Mi-nistry of Finance;

• Decree No. 2008/220 of 4 July 20018 to organise the Ministry of the Economy, Planning and Regional Development;

• Decree No.2013/159 of 15 May 2013 to lay down the Special Regime for Public Finance Administrative Control;

• Decree No.2020/375 of 7 July 2020 to lay down the General Public Accounting Regulations

• Decree No.2019/281 of 31 May 2019 to fix the Budgetary Ca-lendar of the State.

STEP 1

STEP 2

STEP 3

The Vote holder (Chief Executive/LRA, Delegate, Principal, etc.) informs the Minister/Authorizing Officer of the budget Head to which the appropriation re-lates, with an attachment of the original copy of the Expenditure Authorisation.

In the event of a favourable opinion, the Minister/Authorizing Officer of the Budget Head to which the appropriation is attached shall refer to the Minister in charge of Public Investments, to request his authorization in accordance with point 160 of the Circular relating to the Execution of Finance Laws, Mo-nitoring and Control of the Execution of the 2021 Budget. He shall attach the original copy of the Expenditure Authorisation.

In the event of a favourable opinion, the Minister in charge of public investment forwards the original copy of the expenditure authorisation to the Minister in charge of Finance to the attention of the DGB for cancellation.

After this cancellation, the appropriation is henceforth managed under central vote holding and must be subject to time-basing delegation of appropriations.


Practical sheet No.2 Execution of a capital expenditure falling under the re-sources transferred to LRAs

Legal alignment

• Law No. 2018/012 of 11 July 2018 to lay down the State Finan-cial Regime and other Public Entities

• Law No. 2019/024 of 24 December 2019 to lay down the Ge-neral Code of Local and Regional Authorities

• Decree No. 2018/366 of 20 June 2018 to lay down the Public Contracts Code

• Decree No.2009/248 of 5 August 2009 to lay down the condi-tions for the assessment and distribution of the General De-centralization Fund;

• Sheet No.DI-8 of the Reference Manual for the execution of the State Budget and those of other Public Entities.

STEP 1

STEP 2

• The LRA has a functional internal Tender Board: the Mayor is the Contracting Authority.

• The LRA does not have a functional internal Tender Board: the SDO is the Contracting Authority.

• Notification of service order to commence works to the subcontractor• Follow-up/evaluation of works • Production of payment certificate attachments• Production of payment certificates along with prior endorsements (Project

Owner, Contract Engineer, Contract Service Head, Sub-contractor)• Commitment, liquidation and payment order, by the Chief Executive of the

LRA/Authorizing Officer, on the basis of payment certificates• Forwarding of the package of expenditure including the enterprise’s tax file

to the assigned treasury station for verification and coverage • Payment of the contractor

Contract award

Physical and financial

execution


Practical sheet No.3 Carrying forward of appropriations

Legal alignment

• Law No. 2018/012 of 11 July 2018 to lay down the State Finan-cial Regime and other public entities (article 41);

• Decree No. 2018/366 of 20 June 2018 to lay down the Public Contracts Code


• Decree No.2020/375 of 7 July 2020 to lay down the General Public Accounting Regulations

• Sheet No.DBS-I0 of the Reference Manual for the execution of the State Budget and those of other Public Entities.

V.2 PRACTICAL SHEETS ON THE PROCEDURES OF THE PHYSI-CAL AND FINANCIAL EXECUTION

STEP 1

STEP 2

STEP 3

STEP 4

STEP 5

STEP 6

• For the expenditure eligible to carry over appropriations, the Project Owner of the project having generated the said expenses collects the following documents: final acceptance report, payment order, certificate of no-appli-cation signed by the Authorising Officer, certificate of non-mandate signed by the Head of the assigned treasury station and the enterprise’s tax file for the past financial year.

Forwarding of the complete package referred to above to the Minister in charge of Finance for examination at the carry-over conference organised by MINFI

• In the event of a favourable opinion, the expenditure is taken into account when preparing the report of the Minister of Finance at the end of the carry-over conference;

• Preparation of the draft Decree by MINFI and forwarding to the Prime Minis-ter, Head of Government, for signing

• Signing of the Decree by the Prime Minister, Head of Government and noti-fication of carry-over packages to the administrations

• Commitment, validation and payment mandate of expenditure, by decision, by the authorising officers concerned, under the technical supervision of the competent financial controllers.

• Forwarding of the expenditure package to the public accountant for coverage

• Payment of the subcontractor by the public accountant


Practical sheet No.4 Coverage of intermediate invoices

Legal alignment

• Law No. 2018/012 of 11 July 2018 to lay down the State Financial Regime and other public entities;

• Decree No. 2018/366 of 20 June 2018 to lay down the Public Contracts Code;• Order of MINCOMMERCE to fix the market price list• Circular-letter No.000010/LC/MINMAP/CAB of 22 September 2020 to specify payment do-

cuments of subcontractors of the Administration to be submitted for endorsement by the Ministry of Public Contracts;


STEP 1

STEP 2

STEP 4

STEP 3

STEP 5

STEP 6

STEP 7

The subcontractor of the Administration prepares the payment certificate, in conjunc-tion with the Engineer/Project Manager and the Head of the Contract Service. The pay-ment certificate is validated by the signatures of the above-mentioned stakeholders.N.B: The prior endorsement of the Ministry in charge of Public Contracts is required for the final payment certificate and/or last invoice.

• The Head of the Contract Service forwards the payment certificate to the Project Owner/Contracting Authority.

• The Project Owner/Contracting Authority forwards the package of expenditure to the Authorising Officer for Appropriations/Budget Services, for the continuation of the payment procedure.

Issuance of the commitment order by the Authorising Officer of the appropriationsForwarding of the commitment order to the competent Financial Controller for pro-cessing

The Authorising Officer for Appropriations settles the payment certificate/invoice on the reverse side of the form.The corresponding expenditure is committed, liquidated and ordered for payment and then forwarded to the public accountant, for the continuation of the financial coverage procedure

• Issuance of the commitment order by the Authorising Officer of the appropriations• Forwarding of the commitment order to the competent Financial Controller for

processing

• Processing of the commitment order by the Financial Controller• Production of the commitment certificate• Affixing of the «VALIDADED EXPENDITURE» stamp on the Debt Security and on the

expenditure package.• Forwarding of the files by the financial controller via slip to the attached accounting

station for the next step of the procedure

Coverage of expenses and payment of the subcontractorN.B.: the accounting stations systematically reject any file which does not bear the stamp “validated expenditure” and return it to the sending department

• Remark: The following documents may be required in the event of a new coverage of a payment certificate for which the process of coverage has not been completed in the previous financial years:


Practical sheet No.5 Re-allocation of appropriations within a programme of a budget head

Legal alignment



• Decree No. 2008/220 of 4 July 20018 to Organise the Ministry of the Economy, Planning and Regional Development.

STEP 1

STEP 2

STEP 3

STEP 4

STEP 5

STEP 6

STEP 7

The programme manager seeks the approval of the Minister/Authorizing Of-ficer

In case of approval, the Minister/Authorizing Officer requests the authorisa-tion of the Minister in charge of public investments (MINEPAT) in accordance with point 160 of the circular relating to the Execution of Finance Laws, Moni-toring and Control of Budget Execution for 2021.

MINEPAT notifies their approval to the Minister/Authorizing Officer. MINEPAT instructs its IT department to create new tasks in case the reallocation re-quires tasks that need to be provided with appropriations and that did not yet exist.

• The Budget Department of the Minister/Authorizing Officer initiates the order to modify/re-allocate and sends it to the Financial Controller for budgetary endor-sement.

• This correspondence is accompanied by the prior agreements of the Authorising Officer and MINEPAT.

• N.B: This decision must mention the initial title/task and the new destination of the appropriations.

After affixing the budgetary endorsement, the Financial Controller returns the file to the Minister/Authorising Officer for signature and continuation of the procedure.

After signing the decree, the Minister/Authorizing Officer forwards the file to his budget department for implementation.

Implementation of the re-allocation by the budget department of the Minister/Authorizing Officer


Practical sheet No.6 Transfer of appropriations between the programmes of a budget head

Legal alignment



• Decree No. 2008/220 of 4 July 20018 to Organise the Ministry of the Economy, Planning and Regional Development;

STEP 1

STEP 2

STEP 4

STEP 3

STEP 5

STEP 6

The Minister/Authorizing Officer requests the authorisation of the Mi-nister in charge of public investments (MINEPAT) in accordance with point 160 of the circular relating to the Execution of Finance Laws, Moni-toring and Control of the Execution of the 2021 Budget.

• MINEPAT notifies its approval to the Minister/Authorizing Officer and also refers the matter to the Minister in charge of Finance for further action;

• MINEPAT instructs its IT department to create new tasks in case the transfer requires tasks that need to be provided with appropriations and that did not yet exist.

After affixing the budgetary endorsement, the Financial Controller returns the file to the Minister in charge of finance for signature and continuation of the procedure.

• The services of the Directorate General of the Budget of the Ministry in charge of finance initiates the transfer order and forwards it to the competent Financial Controller for budgetary endorsement.

• This correspondence is accompanied by the authorisation of MINEPAT.N.B: This order must mention the initial title/task and the new destina-tion of the appropriations.

After the signing of the transfer order, the Minister in charge of finance forwards the file to the Directorate General of the Budget of his ministry for implementation

Implementation of the transfer by the Services of the Directorate General of the Budget.


Practical sheet No.7 Modification of the economic nature of a project

Legal alignment


• Decree No. 2013/066 of 28 February 2013 to organise the Ministry of Finance;

• Decree No. 2008/220 of 4 July 20018 to Organise the Mi-nistry of the Economy, Planning and Regional Development;

STEP 1

STEP 2

STEP 3

If the project concerned by the modification of the economic nature is a pro-ject with under devolved vote holding or financed by the resources transferred to LRAs, the related expenditure authorisation must be cancelled ahead (See Practical Sheet No. 01).

The modification of the economic nature of the project will be done by reallo-cating the appropriations within the Programme where the project is budge-ted, between the old task and a new task to be created on a budget charge with the correct economic nature (See Practical Sheet No 05).

If the project concerned by the modification of the economic nature is a project under devolved vote holding or financed by the resources transferred to LRAs, a new expenditure authorisation by timing-based allocation should be made available for the secondary authorizing officer or the Head of the Executive of the LRA (See Practical Sheet No. 08).


Practical sheet No.8 Provision of an expenditure authorisation by timing-based allocation of appro-priation

Legal alignment




• Decree No.2020/375 of 7 July 2020 to lay down the General Public Accounting Regulation;

• Decree No.2019/281 of 31 May 2019 to fix the Budgetary Ca-lendar of the State;

• Sheet No.OP-5 of the Reference Manual for the execution of the State Budget and those of other Public Entities.

STEP 1

STEP 2

STEP 3

STEP 4

The Minister/Authorizing Officer for the budget head agrees to the timing-based allocation of appropriations and forwards the file to his budget departments.

The budget department of the Minister/Authorizing Officer prepares the draft decision to make the authorisation for expenditure by timing-based allocation available and forwards it to the Financial Controller attached to the Minister/Authorizing Officer of the budget head that finances the services, for the af-fixing of the budgetary endorsement.

The Financial Controller attached to the Minister/Authorizing Officer of the budget head that finances the services to be covered under the timing-based allocation affixes the budgetary endorsement to the draft decision of the ti-ming-based allocation and returns it to the Minister/Authorizing Officer for signing.

The Minister/Authorizing Officer signs the decision, commits and issues the expenditure authorisation in conjunction with the Financial Controller.


EDITORIAL BOARD

Coordination généraleTchoffo Jean Secretary General of the Ministry of the Economy, Plan-ning

and Regional Development

Tamba Isaac Director General of the Economy and Public Investments Pro-gramming/MINEPAT

Technical coordinationMvondo Jean Sylvain Director of Public Investment Programming/MINEPAT

Amougou Gabriel Sub-Director of Follow-up of Public Investment Pro-grammes and Projects/MINEPAT

Assigned bodies Structure PositionBikoro Ango Erick MINEPAT Research Engineer

Takem Jean Claude MINEPAT Research Engineer

Houdou Ndambendia MINEPAT Research Engineer

Tchomgui Judith MINEPAT Research Engineer

Nyandouk Adjia Gladys MINEPAT PIB-Follow-up Focal Point

Ahmed Abdoulaye MINEPAT PIB-Follow-up Focal Point

Dimai Luc MINEPAT PIB-Follow-up Focal Point

Mangoung Ndjiki MINEPAT PIB-Follow-up Focal Point

Hissoak Marlyse MINEPAT Senior Staff

Djomana Christine MINEPAT Senior Staff

Foukeng Darline épse Ebouele MINEPAT Senior Staff

Savom Charolle MINEPAT Senior Staff

Aboubakar Aminou MINEPAT Senior Staff

Bahane Koska Béatrice MINEPAT Senior Staff

Fadimatou Yasmine MINEPAT Senior Staff

Ngono Philomène MINEPAT Senior Staff

Ngo Lissouck Rachel MINEPAT Senior Staff

Dan Esther MINEPAT Senior Staff

Mbuini Véronique Chantal MINEPAT Senior Staff

Nanga Pétronie MINEPAT Senior Staff

Tiki Caroline épse Belinga MINEPAT Senior Staff

Bikoi Yvan MINEPAT Senior Staff

Fotsi Elvis MINEPAT Senior Staff

Vondou Pascal MINEPAT Senior Staff

Abessolo Abessolo Michel MINEPAT Senior Staff


Kouamou Kouamou Carel MINEPAT Senior Staff

Messina Thierry MINEPAT Senior Staff

Bokali Cyrille MINEPAT Senior Staff

Ngouana Steve MINEPAT Senior Staff

Ankaye Bertin MINEPAT Senior Staff

Towo Verlin MINEPAT Senior Staff

Massis Massis Moise MINEPAT Senior Staff

Ndongo Réné MINEPAT Senior Staff

Choumbou Loice MINEPAT Senior Staff

Mbarga Claude MINEPAT Senior Staff

Belinga Stève MINEPAT Senior Staff

Patrice Aiméry Boulock MINEPAT Senior Staff

www.minepat.gov.cmEmail : [email protected]

Tél : 222 23 14 20

2021 PIB - minepat.gov.cm

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