By Ikome Christie-Noella Eposi in Buea
-Mission Head, Mbua Isaac Embola says workshop is a crucial platform to clarify the execution of newly enacted local taxation law
-Provides insight on the circular letter which he notes is a consensus-based document
The Buea Council Chambers last February 20, 2025 played host to a significant National Workshop on the dissemination and exchange of the Circular Letter for the execution of Regional and Local Authorities (RLA) budgets for the 2025 financial year. The event brought together key stakeholders, including Presidents of Regional Councils, Mayors, Regional and Municipal Treasurers and Finance Controllers, to discuss critical financial strategies at the local level.
According to Mbua Isaac Embola, Head of Inter-Ministerial Mission team sent by the Minister of Finance, Decentralisation and Economy and who also doubles as the Head of the Monitoring and Management Control Division at the Ministry of Decentralisation and Local Development, the workshop serves as a crucial platform to clarify the execution of the newly enacted local taxation law. He emphasised that this law is a key driver for enhancing socio-economic progress and improving the living conditions of the population through effective financial governance at the local level.
He observed that, “The purpose of this workshop is to engage in discussions on the content of the current circular letter and to gather your observations and suggestions which will be taken into account in drafting the circular letter for the 2026 financial year.”
He detailed that, “The circular letter under discussion is a consensus-based document developed with input from key ministerial departments and local elected officials. It is structured into five main sections, covering general provisions, budget execution preconditions, execution modalities, monitoring and control mechanisms and final provisions. The principal issues addressed in this document include the settlement of outstanding floating debts by regional and local authorities, the process for making operational resources available to the regions and the public independent conciliators, the mechanism for accounting transferred credits within regional and local authorities financial records and the varying execution rates of operating and investment budgets across different categories of local authorities and regions”, Embola stated.
He said, “During its drafting, particular attention was given to the challenges encountered by regional and local authorities in executing their respective budgets, their concerns raised and shortcomings observed in the processing of regional and local authority budgetary matters as well as the recommendations made during the last national dissemination workshop. Your presence at this event underscores the relevance of your expertise in this subject matter. You have been invited in your professional capacity and we greatly value your contributions as experienced technocrats and professionals who will play a crucial role in improving the management of local public finances”.
A major focus of the workshop was addressing the settlement of outstanding floating debts by regional and local authorities. Other key discussions revolved around the allocation of operational resources to public independent conciliators, accounting mechanisms for transferred credits, and the varying execution rates of operating and investment budgets across different categories of local authorities.
Government’s commitment to financial stability
The Governor of the South West Region, Bernard Okalia Bilai, commended the government’s commitment to decentralisation and financial transparency. He highlighted the role of the new local taxation law, enacted by President Paul Biya in December 2024, in simplifying tax procedures and enhancing revenue collection mechanisms for regional and local authorities.
“This reform introduces the general synthetic tax, replacing the global tax patent and income tax, and abolishing multi-declaration for enterprises with an annual turnover below 50 million CFA francs,” Governor Bilai explained. “These measures aim to strengthen the financial autonomy of regional councils and improve economic growth.”
The Governor explained that “About six sectorial ministerial departments have come together to organise this important workshop in providing technical support aimed at ensuring the optimal execution of regional and local authorities’ budgets. Given that this year the execution of budgets of regional and local authorities takes place within a context marked by continuous security and socioeconomic concerns, you will agree with me that for us to achieve our goals, the execution of those budgets must adhere strictly to the rules and regulations governing public finance management. As we must have observed, one of the key priorities of the government this year is to consolidate the achievements of decentralisation by intensifying its implementation process through equipping regional and local authorities with the necessary resources to contribute significantly to the improvement of our economy”.
He also emphasised that the efficient execution of regional and local budgets necessitates strict adherence to public finance management regulations. The circular letter, coupled with a reference manual, serves as an essential tool for guiding revenue collection and expenditure management.
Ensuring local financial responsibility
Speaking to the press, Mbua Isaac Embola reiterated that Cameroon has been undergoing financial reforms since 2007, with the most recent change focusing on local finance taxation. He stressed the importance of ensuring that local governments are financially stable and capable of fulfilling their responsibilities without excessive debt.
“Our regional and local authorities are at the center of local development,” he said. “If they are not financially sound, everything else is affected. The government is keen on ensuring that councils do not accumulate unsustainable debts. They must be able to pay their staff, settle outstanding contracts and manage emergencies effectively.”
“Cameroon since 2007 engaged itself in the reform of the Finance sector notably with the financial regime and of recent, in December last year, the Head of State His Excellency President Paul Biya promulgated the law on the local finance taxation system which has a direct impact on our regional and local authorities since they are the center of local development and if they are not doing well financially, every other thing will be affected. So in this regard, the Minister of Finance thought it wise that with the signing of the circular for the execution of the budget for regional and local authorities, it was imperative that we come down to explain through the vote holders and the public accountants, the novelties/innovations of the law and how they are supposed to go about the execution of their budget for 2025”, Mbua pointed out.
With Buea at the center of discussions, the workshop reinforced government’s commitment to equipping local authorities with the tools and knowledge needed to execute their budgets efficiently. The recommendations from this event will be crucial in drafting the Circular Letter for the 2026 financial year, ensuring continuous improvements in the management of public finances at the local level. The national workshop held simultaneously in the 10 regions of the country.
Head of Mission, Mbua Isaac Embola talks to the press after National Workshop in Buea
Group photo of officials/stakeholders after National Workshop on the dissemination and exchange on the Circular Letter relating to the execution of RLA budgets for the 2025 financial year