Liabilities of authorising officers and public accountants in Cameroon
Project Details
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Department | PUBLIC LAW |
Project ID | PB9 |
Price5 | 15000XAF |
| International: $20 | |
No of pages | 30 |
Instruments/method | QUALITATIVE |
Reference | DOCTRINAL |
Analytical tool | YES |
Format | MS word & PDF |
Chapters | 1-5 |
2
INTRODUCTION:
Authorizing officers and public accountants are the main actor of state budget execution operations.
Authorizing officers have the responsibility to decide on the expenditure and revenue transactions, where as public accountants are responsible for the management of state funds.
I THE AUTHORIZING OFFICER
An authorising officer is any person having the capacity on behalf of the state or public bodies to prescribe the execution of the revenue or expenditure inscribed in the budget under his care.
At the local or decentralized level certain provisons of the law defines an authorizing officer
Law No. 2009 / 011 of 10 July 2009 relating to Financial Regime of Regional and Local Authorities provides in
Section 54 – The President of the Regional Council, the Government Delegate, the Mayor or the President of the Council Union shall be the authorizing officer of the budget of the region, the city council, the council or the council union, respectively.
Section 55 – Authorizing officers and accounting officers shall be responsible for budget execution operations under conditions laid down by a special instrument to regulate the accounts of local authorities.
- The Liiability OF Authorizing Officer
The authorizing officers of the budget of the state and public bodies may have, because of their duties, both civil and criminal liability in case of mismanagement., corruption and related offenses. The other categories within the limits of their delegations, have criminal, civil and disciplinary liability.As per section 87(1) of 2018 law. “[i]n case of mismanagement stipulated in section 88 […], all authorizing officers, in the exercise of their duties, shall be liable to the penalties set out in the laws and regulations in force, notwithstanding the sanctions pronounced by the Audit Bench [of the supreme Court]”.