La direction générale du budget Cameroun

LA DIRECTION GENERALE DU BUDGET

Who is the authorizing officer for public finances?

Published on : 22/10/21 12:06 AM

An authorizing officer is any person who is empowered to prescribe the execution of revenues and expenditures in the state budget on behalf of the state.

As regards expenditure, there are three categories of authorizing officers:

The principal authorizing officers
Secondary authorizing officers
Delegated authorizers.
The main authorizers of the State budget are the heads of ministerial departments or similar and the High Authorities of constitutional institutions. Secondary authorizing officers are those in charge of decentralized State services who receive expenditure authorizations from the principal authorizing officers. Delegated authorizers are those officials designated by the principal or secondary authorizers for expressly defined matters. This delegation takes the form of an administrative act by the principal or secondary authorizing officer.