Published on : 31/03/23 7:26 PM
The health crisis linked to the Coronavirus (COVID-19) pandemic which has been affecting Cameroon since March 2020, like all the countries in Africa and the world, prompted a strong response from the Government, through a Global Response Plan estimated at CFAF 479 billion over three years. Within this framework, Ordinance No. 2020/001 of 03 June 2020 of the President of the Republic, amending and supplementing certain provisions of Law No. 2019/023 of 24 December 2019 to lay down the Finance Law of the Republic of Cameroon for the 2020 financial year, provided for tax relaxation measures, the cost of which was estimated at CFAF 114 billion in 2020, and the creation of a Special Appropriation Account (SAA) called “Special National Solidarity Fund to the fight the Coronavirus and its economic and social impacts” with a budget of CFAF 180 billion, divided into 4 programmes involving 24 ministeries.
Given the importance of this response plan for the health of the population and the national economy, the Audit Bench conducted two (02) audits covering the 2020 financial year. The first report focused on the health response to the crisis by the three ministries most involved, which incurred most of the expenditure of the Special Fund in 2020. The present report focuses on the economic and social response implemented by the other ministries during the same financial year.
This report is the result of the third audit of the Special Fund. This audit was conducted at the request of the Prime Minister, Head of Government and in accordance with the Audit Bench’s programme. It covers the 2021 financial year.
In accordance with Section 86 of Law No. 2018/012 of 11 July 2018 on the Fiscal Regime of the State and other public entities, the Audit Bench focused both on the regularity of the use of public funds, and the performance of public action, that is, its economy, efficiency and effectiveness.