AN EVALUATION OF THE PROCESS OF FISCAL DECENTRALIZATION TO THE LOCAL GOVERNMENT OF CAMEROON: CASE OF SELECTED COUNCILS IN THE SOUTH WEST REGION
BY: SIRRI AWASUM FRU | DEPARTMENT OF BUSINESS STUDIES | ACCOUNTING AND FINANCE
Many developing countries have embraced fiscal decentralisation as a reform agenda. This study evaluates Cameroon’s experience of fiscal decentralisation; difficulties encountered and suggest how to ameliorate the process. The study covered a five year period 2009 to 2013. Data was obtained through key informant interviews and desktop review of related published and unpublished works. A total of 14 key informant interviews were conducted with council staff, mayors and government officials involved in the decentralisation process. The study found out that fiscal decentralisation is fraught with difficulties such as ambiguities in the legal framework, inadequate revenues for local governments, budgeting and accounting constraints, and poor fiscal coordination from the central government. On the bases of the findings, the study made some recommendations, among which was the setting up of a well monitored framework for tracking fiscal operations in council and training of the personnel concerned.
Keywords: Fiscal decentralisation, Revenue assignment, intergovernmental transfers.