Ministère des Finances du Cameroun


The basics to be retained

STATE BUDGET The budget describes, for a year, all the expected revenues and expenses of the State.
CLASSIFICATION ADMINISTRATIVE DES >EXPENSES When the expenditure provided for in the budget is classified according to the various departments receiving appropriations (Ministry, Directorate…).
CLASSIFICATION ÉCONOMIQUE DES >ExpENSES When the expenses provided for in the budget are classified according to their economic nature (salary, electricity, transport costs, road construction, etc.)
CLASSIFICATION >FUNCTIONAL FUNCTIONS OF EXPENSES When the expenditure provided for in the budget is classified according to the different functions performed by the State (general and financial administration, defence and security, education and training, provision of infrastructure…)
PROGRAMME It is a coherent set of actions under the same ministry with specific objectives, defined according to general interest purposes, as well as expected and evaluated results.
COMPETITIVITY It is the ability of an economic sector, a territory (country, region…), a company, to sell and provide sustainably one or more goods at prices lower than those of competitors and of better quality.
ECONOMIC GROWTH It represents an increase, over a given period, in the quantities of goods and services produced in a country. It is measured by the annual change in the Gross Domestic Product (GDP) indicator.
BUDGETARY DEFICIT When the difference between total revenue excluding borrowing and total expenditure is negative. (Otherwise, it is referred to as a budget surplus)
CURRENT EXPENSES (also called EXPENSES FUNCTIONAL EXPENSES) All kinds of expenses that allow the State to function (salaries of civil servants, office supplies, fuel, mission expenses, rental of buildings to house public services, computers, water, electricity, telephone, internet…)


Expenses >INVESTMENT (also called EXPENSES EN CAPITAL) Expenditure on real estate that enriches the country’s heritage (roads, public spaces, rail networks, etc.)
DETTE Funds borrowed by the State to cover the budget deficit and other financing needs.
DON A grant of financial assistance granted to the State to implement a development project.
BUDGET ENDOWNINGS All sums allocated to an administration or a public institution in the finance law.
INFLATION It refers to a sustainable, general, self-sustaining increase in the prices of goods and services.
FINANCIAL LAW The Finance Act is a document passed by Parliament that determines the rules for managing state money. This law provides for and evaluates all revenues and expenses for a year, and authorizes their execution.
DEBT SERVICE The amount that the borrowing State must pay each year to repay its debt. It includes principal and interest.
BUDGET BALANCE The difference between total revenue excluding borrowing and total expenditure provided for in the State budget.
TRANSFERT CURRENT State financial assistance to structures with managerial autonomy (State Company, local authority, social partners, political parties, etc.) for the implementation of their actions.
TRANSFERT CAPITAL A public subsidy paid to a structure to complete the financing of its investments

(company in difficulty) or for the acquisition of assets.

MINFI Ministry of Finance
MINEPAT Ministry of Economy, Planning and Spatial Planning