Municipal Development Counselling (MUDEC) Group .:: MUDEC GROUP ::.
  • Our Mission

    • Reducing poverty in our municipalities through encouraging gender equality and increasing citizen (End User) participation in democratic and governance processes.

Roles & Responsibilities for Elected Officials

Table of Content

Acknowledgement…………………………………………………………………………………. 2

Brief on MUDEC…………………………………………………………………………………… 3

Major Innovations in the Council Law…………………………………………………… 4

Councils in the Decentralization Process………………………………………………….. 6

Classification of Councils……………………………………………………………………….. 7

Council Organs and Functions…………………………………………………………………. 8

Councilor as a Local Leader…………………………………………………………………….. 8

Supervisory Authorities………………………………………………………………………….. 12

A Poem to all Councilors………………………………………………………………………… 15

Council Organizational Chart (Sample)…………………………………………………….. 16

Council Development Planning………………………………………………………………. 17

Managing Council Contracts…………………………………………………………………. 18

Project Cycle Management…………………………………………………………………….. 21

Project Identification and Project Planning…………………………………………………

Project Implementation, Monitoring and Evaluation……………………………………

Introduction to the Council Budget………………………………………………………… 23

Principles, Process, Preparation and Sources of Revenue……………………………..

Stages in Budgeting…………………………………………………………………………………

General Policies and Key Points……………………………………………………………….

Human Resource Management in Council………………………………………………. 27

Good Local Governance………………………………………………………………………… 30


Gender in Local Leadership……………………………………………………………………..

Holding Productive Meetings……………………………………………………………………

Managing Conflicts in Local Councils………………………………………………………..

The Council and Technical Services………………………………………………36

The Main Technical Services the Council Works with………………………………..

The Role of Parliamentarians in Local Governance……………………………..38

The Council and the Non Public Sector…………………………………………40

Civil Society and other Non Public Actors…………………………………………..

Building Partnership between the Council and Non Public actors……………………




The Municipal Development Counselling (MUDEC) Group was privileged to be included in the realisation of the project to develop the product “Roles and Responsibilities (RR) of Councils and Partners.” Product development included tool development and testing, implementation/monitoring and evaluation.

MUDEC Group has since trained several Councils and their partners on Roles and Responsibilities (RR) in the South West and North West Regions of Cameroon.

We remain very thankful to the following for the participation of MUDEC Group through the whole process:


  • The Management of HelvetasCameroon(Bamenda)


  • The Management of SNV-Highlands (Bamenda)


  • The Management of CEFAM (Buea)


We remain very thankful indeed.


This document has been produced based on RR training reports for several councils in the North West /South West Regions. The 2004 Law on Decentralization as applicable to Councils was the working document for the trainings.

Brief on MUDEC

The Management Control Team of the Municipal Development Counselling (MUDEC) Group is happy to officially introduce our organization to you.

We are a Local Capacity Builder (Local Support Organization) based in Buea, and we have effective presence in the South West/North West Regions of Cameroon. Our area of focus is in participatory governance processes where our strategic partners include the Local Government Training Center (CEFAM), the National Community Driven Program (PNDP), RUMPI Project,  to mention a few.

Together we have developed tools in the following areas: –

Roles & Responsibilities (RR) for Councils and Partners.

Partnership & Participation (PP) for  Councils and Village Communities

Local Economic Development (LED)

Human Resource Development (HRD), based on Gender & Human Resource Audits of Councils.

Resource Mobilization (RM) especially in the domain of market studies & tourism development

Coalitions, Alliances, Networks (CAN) of local development stakeholders.


MUDEC Group has facilitated Village Development Plans (VDP) and Communal Development Plans (CDP) in the South West Region.



Institutes a single nomenclature: the Council, thus eliminating the other appellations (urban and rural council).

Devolves State powers to Councils with respect to economic, social, health, educational, cultural and sports development

Institutes 4 annual Council sessions instead of the current 2

Amends oversight powers with respect to the suspension , dissolution and substitution of Council organs

Restores Council unions and defines a legal framework for decentralized cooperation

Institutes the City Council as the sole special regime applicable to certain urban centers; thus eliminating special regime City Councils.

Clarifies power sharing between the City Council and the sub-divisional Council


Some Implications for Councils

On Promotion of Local Development

Attribution of roles for Regions and Councils in the following domains: local economy, social, health, culture, sports, education.

Local Development Planning


On Democracy

Progressive devolution of powers to local levels – Regions and Councils

Residence clause for Mayors and their Deputies

Attempt to reduce right of oversight by administrative authorities


On Good Governance

Provision for collaboration with civil society

Legal cover for local and international partnership development

Provision of recourse to arbitration by aggrieved partners.

Increased number of Council sessions (4)

Provision for citizen participation e.g. in monitoring Council budget and execution


On Council Management

Provision for collegial executive (Mayor and Deputies fix agenda for Council sessions)

Greater respect to the person of the Mayor and Deputies

v Secretary General clearly identified as Coordinator of Council services

Mayor and Deputies to receive remuneration and compensation for damages received in the course of executing their duties


Councils empowered to create corporations and take up shares in public and semi public and private companies, for the purpose of providing public services

Deliberating organ can consult and remunerate resource persons.

Councils can create unions and engage in various forms of cooperation, locally, nationally and internationally.


Supervisory Authority over Councils.

Who wields supervisory powers over councils?

Article 10 law no 2004/017 of 22 July 2004, that the state shall ensure supervisory powers over regional and local authorities.

Supervisory power is held by the STATE


Represented by the MINISTER in Charge of Regions and Local Authorities

Through the GOVERNOR at the REGIONAL level

And the SDO at the COUNCIL level


What are the powers held?

v Over administrative issues such as appointment and dismissal, functioning of Council organs, sanctioning and approval, co signing of deliberations


Instruments/Deliberations that must receive prior approval are:

  •  The budget /additional budget.
  •  Loans
  •  International cooperation agreement
  •  Land
  •  Participation in enterprises
  •  Contracts above allowed ceiling
  •  Recruitment of some categories of personnel
  •  Local Development Plans


  • Oversight powers. All deliberations of the Council must be forwarded within 15 days of it decision for approval by the Supervisory Authority, who can nullify the act for grossly illegal. Time limit for approval is 30 days.

The council in the decentralisation process (Legal Environment).



To reinforce the Councilor’s knowledge on the legal framework of local councils.

Definition of a council

Types of councils

Council organs/functions

Councillors (roles, rights, obligations, don’ts)

Roles of Mayor and Deputies

Roles of the Secretary General

Roles of the Municipal Treasurer/Sub Treasurer

Roles of the Stores Accountant

Roles of the SDO (first supervisory authority)

Roles of the Governor


Roles of the  PM & the President of the Republic/

Council Organisational Chart

Local leadership roles of Councillors

What is decentralisation?

Decentralization is the devolution or surrender or sharing by the

State of some or part of its powers and appropriate resources to

regional and local authorities.



What is a Council?

A Council is a basic decentralized local authority having the status of a corporate body under public law.


  • It has a legal personality and financial autonomy.


  • It promotes economic development, health and social development, and educational, sport and cultural development, of the population within the Municipality.

Classification of Councils


No Type Headed by Mode of ascension to power
1 Councils Mayor & Deputies Election
2 Sub Divisional Councils Mayor & Deputies Election
3 City Councils Government Delegate & Assistants Appointment







Less than 50,000












Above 300,000




                      COUNCIL ORGANS AND FUNCTIONS



Deliberative: All elected Councillors for 5 years.

Executive:   Mayor and Deputies elected by all Councillors (the Secretary General is not an executive member).

Council Committee: Elected Councillors grouped under Finance/ Natural Resource Management, Infrastructure and Development, Social…with Chairpersons.


                                        FUNCTIONING OF ORGANS.  

Aspect Deliberative Executive Committees
ROLE Hold discussions on Council matters and take decisions in case of equal votes, the President’s point is considered in public voting and the eldest candidate qualifies for secret ballot. Ensure the day to day running of the council. Deliberate on matters conferred to them by the executive.
MEETING Four (4) Ordinary sessions per year, budgetary and administrative account, maximum of 8 days per session. Extra ordinary sessions possible. As often as possible  
CONVOCATION Mayor for ordinary sessions.

-Supervisory Authority for Extra.

2/3 of its members, the Mayor or Supervisory Authority.  

The Councillor as a local leader is:

  • A Policy and Decision Maker
  • An Enabler
  • A Communicator
  • An Overseer
  • A Negotiator and Facilitator
  • A Power Broker
  • A Financier
  • An Institutional Builder
    • The election of the Mayor and Deputies;
    • Voting the Council budget;
    • Approving the administrative accounts of the Mayor/Government Delegate and the management accounts of the Municipal revenue collector;
    • Granting special revenue and expenditure authorizations;
    • Contracting loans and accepting gifts and legacies;
    • Authorizing Council intervention in the economic and social spheres, in particular by directly operating or taking a financial stake in private or public bodies;
    • Approving town plans;
    • Adopting names for streets and public squares and places;
    • Authorizing the purchase of real estate;
    • Authorizing the holding or abolition of fairs, and changes in fair sites;
    • Authorizing the cession or exchange of Council properties.
The roles of a councillor include:                           

Councillors have the right to:

  • Be convened to Municipal Council Sessions.
  • Be informed of the agenda or issues to be discussed.
  • Vote.
  • Request extraordinary sessions.
  • Request closed door sessions.
  • Be re-elected.
  • Delegate his/her vote (vote by proxy)
  • Accept or reject municipal decisions taken.
  • A copy of the minutes of the previous proceedings.
  • Belong to a constituted committee.
  • Resign.
  • Take leave of absence to attend sessions.
  • Be reimbursed travelling expenses.
  • Be sent on mission.
  • Sitting allowances during sessions.
The Mayor is responsible for:
  • Taking measures designed to safeguard public morals and decency;
  • Taking all measures designed to embellish the built up areas of the Council;
  • Making appointments to Council posts.  However, the Supervisory Authority appoints Secretaries General of Councils;
  • Recruiting, administering and dismissing Council staff, under the control of the Supervisory Authority;
  • Taking measures to ensure order on Council roads;
  • Issuing permits for temporary occupation of streets and public squares and for temporary deposit of materials on the roads, rivers, harbours, river side and other public Council places, taking into consideration the need for these places to be used by the public;
  • Issuing building and alignment permits and authorizations relating to the public highway, in particular for piping under roads;
  • Ordering the demolition of any building erected contrary to town planning regulations or falling into ruin, when two months have passed without response to notice;
  • Representing the Council for public purposes;
  • Chairing the municipal Council and, therefore, responsible for order, and in this capacity may have any person disturbing public order expelled from the chamber or arrested;
  • Solemnizing marriages, and recording and certifying births and deaths:  She/He issues certificates of marriage, birth and death;
  • Preparing the Council budget and presenting it before the Councillors;
  • Authorizing expenditure;
  • Administering Council revenue;
  • Directing Council work;
  • Taking necessary measures for Council roads;
  • Drawing up annually a schedule of municipal road works, in collaboration with the local public works representative; the said schedule has to be submitted to the Supervisory Authority for approval when passed by the municipal Council;
  • Placing contracts, signing leases and letting work on tender in accordance with the legal procedure; etc.

The Government Delegate performs all of the above roles but is also specifically assigned the role of organizing and managing the city services; a function that is not assigned to Mayors!


  • They shall Civil Status Registrars
  • Shall along with the Mayor draw up the agenda for council’s sessions.
  • Implement development activities and mass participation activities in particular.
  • Control the collection of council taxes, duties and levies and propose methods to improve such collections.
  • Follow up the execution of council contracts.
  • Mayor may delegate duties and powers to deputies but take full responsibilities of the outcome.
  • Supervisory authority insists on written duties (municipal order) to Deputies. However, financial power cannot be delegated.

Municipal Treasurer:

  • Shall draw up the Council Management Accounts
  • Shall recover Council revenue and settle Council expenditure
  • Shall be the Council Accountant
  • Shall keep and manage Council valves and funds
  • Shall open accounts in the name of the Council


The Secretary General:

  • Shall assist the Council Executive
  • Shall be the main coordinator of Council administrative services
  • Shall attend meetings of the Council executive and provide secretarial services therefore
  • Shall have delegation of signature to accomplish his/her duties
  • Shall act as Secretary at sessions with the assistance of Councilors and other Council support staff
  • Shall draw up minutes of Council proceedings


The Stores Accountant:

  • Shall record incoming and outgoing Council property
  • Shall keep an inventory of Council property
  • Shall certify services rendered the Council (visa of Delivery Note etc)
  • Shall ensure the safekeeping and handling of Council property
  • Shall draw up a stores management account


Supervisory Authorities:


President of the Republic:

  • Directs and ensures the implementation process of decentralization
  • Ensures national unity, integrity and proportionate development
  • Appoints and terminate Government Delegates and Assistant Government Delegates at City Councils
  • Set up Councils, determining their names, area of jurisdiction and chief towns
  • May effect change of name, chief town or boundaries of a Council
  • Can temporarily group a number of Councils together
  • May dissolve the Council if its activities grossly undermine and threaten national unity, peace and the security of the State
  • Can suspend the activities of the Council, for the purpose of maintaining law and order, and appoint an ad hoc body to take decisions on behalf of  such a Council
  • Can dismiss the Mayor and his Deputies from office
  • May raise some urban centers because of their specific nature, to City Councils.


The Minister In charge Of Regional and Local Authorities (MINATD)

  • Under the authority of the Head of State he exercises supervisory authority over regions and Councils
  • He oversees the effective implementation of the decentralization process
  • Appoints and dismiss the Council Secretary General
  • Can propose the temporary grouping together of a number of Councils
  • Records nullity and nullifies deliberations taken by the Municipal Council
  • Can automatically take the place of the Government Delegates and Mayors if they refuse to put into effect laws, resolutions or court rulings
  • Shall retire irregular Councilors who fail to attend three successive sessions
  • Shall appoint a special body and a chairman and his Vice within 8 days following the dissolution of or acceptance of resignation of all Councilors of a Council
  • Shall determines modalities for the allocation of sessions allowances and the reimbursement of expenses incurred in the discharge of duties assigned Mayors, Deputy Mayors, Councilors, Chairmen and members of the special body
  • Shall enforce a model list of Council jobs, taking into account the size of the various Councils
  • Shall set special civil status registries within some Councils, appoint their Registrars and fix the conditions of payment and amounts to be paid to the Registrar as allowance
  • Shall approve a priori the council decision to create a council police service
  • May suspend Mayors and Deputy Mayors for serious misconduct and in case of infringement of laws and regulation in force
  • Shall lay down conditions of devolution of assets and liabilities of an urban center comprising Sub Divisional Councils
  • Shall approve before hand cooperation agreements among councils
  • Can dismiss a Mayor, Government Delegate, Chairman of a council union or any other councillor who is sentenced for crime or whose conduct seriously undermines the interest of the council, city council or council union
  • Shall represent the President of the Republic, the Government and each Minister in his administrative unit
  • Shall safeguard national interest, ensure administrative control, respect of rules and regulation in force
  • Shall supervise and coordinate, under the authority of the government, the running of the State civilian administrative service in the region
  • Shall be the only authority empowered to speak on behalf of the State before board of regional authorities
  • Shall receive statutory and individual decision taken by the President of the regional council
  • Shall give prior approval for:-

The Governor (Delegate of State):

-Initial and annex budget, below-the-line accounts, and special expenditure authorization

-Loans and loans guarantee

-International cooperation agreements

-Land matters

-Securities and shares

-Agreements on the execution and control of public contracts

-Awarding public service contracts beyond the term of service the board

-Recruitment of certain personnel

-Regional development plans and regional land development plans.


The Senior Divisional Officer:

  • Shall exercise supervisory authority of the State over Councils
  • Shall represent the President of the Republic, the Government and each Minister in their administrative units
  • Shall have authority over deconcentrated government services in their administrative units
  • Shall approve deliberations of the Council seeking authorization of the regional Council for local projects initiated on public coastland and water ways
  • Shall approve management instruments issued by the Mayor before being forwarded to the Council for information
  • Can request the Mayor to convene an extra ordinary session of the Council
  • Shall authorize the Council on request to consult, in session civil servants or state employees or any other person on account of their expertise.
  • Shall number and sign the register of the Council proceedings
  • Shall receive copies of resignations from Councilors
  • Shall approve beforehand the decision of the Council to institute the position of special Deputy Mayor
  • Shall convene the first session of the Council following the proclamation of result of the Council elections
  • Shall receive the list of the proclamation of results of candidates elected to the posts of Mayor and Deputies
  • Shall supervise the publication and enforcement of laws, regulations and measures of a general character as well as the implementation of general security measures, by the Mayor.
  • Shall propose to the MRLA the creation of special civil status registries
  • Can take the place of the Mayor
  • Visas resolutions of Councils and Council decisions
  • Shall inform the MRLA in case of Mayor’s or Deputy recalcitrance to relinquish one of his posts incase of incompatibility
  • Approves the delegation of powers from Mayors to Deputies and Secretary General
  • Shall approve in advance meetings of Sub-Divisional Council initiated by the Government Delegate to the City Council
  • Shall notify an incriminated official or Councilor of the immediate cessation of his/her duty
  • Shall be the sole authority empowered to speak on behalf of the state before Councils of their administrative units
  • Shall approve Council development plans prior to adoption.


The Divisional Officer (DO)

The Divisional Officers are not part of the Supervisory Authority of the Council, but Council authorities have to work closely with them, since they  represent the State in:

  • Maintenance of law and order in the Council area or subdivision.
  • Coordinating activities of various government services.
  • Attending Council sessions, if delegated by the SDO.
  • Assist in the collection of Council taxes.


A Poem Dedicated To All Councillors


Follow the roles; follow the roles, all councilors


Must follow the roles, all the time


to avoid conflicts, to avoid quarreling, to avoid


cheating, to avoid infighting, to avoid inequality, to


avoid mismanagement………….


Councilors follow your roles always!!

The above scenario applies if the Health Officer is employed by the Council. However, if the health officer is seconded from his/her ministry to the council, then the officer occupies the same level as the Secretary General, Municipal Treasurer, and Stores Accountant.





        The reader should know:

·        The Communal Development Plan (CDP) process.

·        The role of Council Committees in the CDP.

  • The importance of having a CDP.



Development planning is a midterm or long term process (3-


starting with a collection of baseline data (monographic study) to

come up a strategic plan with prioritised activities to be

implemented within the municipality.


To meet the needs of the community members.

To promote community ownership

To build a sense of community

To know what to do to develop

Priority setting for implementing projects and activities.

Guide for identification of human resource development and institutional development needs.

To get a general overview of funds needed.

To enable the council to forward projects for funding.

To better manage scarce council resources.

To stimulate forward thinking

To promote team work



Collection of baseline data (monographic studies)

Situational analysis

Problem analysis

Drafting of Strategic Plan

Drafting of Annual Operational Plans

Elaboration of a Monitoring system

Yearly Evaluation.



A)  Public Contracts in Cameroon are regulated by:

  • Ø Decree No 95/101 of9/6/95bearing on the regulation of public contracts;
  • Ø Decree No 2000/155 of30/6/2000to modify some provisions of the 1995 Decree;
  • Ø Decree No 2002/030 of28/01/2002bearing on the organization and functioning of tender boards.

Council contracts are public contracts.


B)   Definition Of Public Contracts

A public contract is a written contract signed in accordance with statutory provisions and by which a contractor, supplier or service provider agrees with the State, Local Council, a Public Corporation or establishment either to carry out works or provide goods or services on behalf or under their supervision for a payment.

  • One party to the contract must be Public (a State entity, a moral person of public law)


C)  Types Of (Public) Council Contracts

i)                   Local Purchase Order

ii)                Jobbing Order

iii)              Contracts


i)                   Local Purchase Order (Bon de Commande)

This is the smallest contract placed for amounts less than 5 Million Francs. The Contracting Officer takes the action alone on a one to one dialogue with the supplier.

ii)                Jobbing Order

Jobbing Orders are used for public orders of amounts above 5 Million francs    but less than 30 Million francs. The Contracting Officer places an open call for tender through competition between contractors of the Administration, by publishing a notice in an authorized publication

iii)              Contracts

All public orders above 30 Million francs are called contracts. The procedure for contracts is the same as for Jobbing Orders except that the TendersBoard or Contract Award Commission must have an INDEPENDENT OBSERVER in its sessions


v The Contracting Officer or Project Owner for Councils is the Mayor or Government Delegate.


D)  Procedure For Contract Awards

v Open call for tender (Contracts by invitation to tender)

v Negotiation (Mutual agreement) exceptionally with at least 3 candidates to be consulted. (Negotiated Contracts)


E)   Types Of Tenders Boards

A public tender board is the technical support body, appointed for the purpose of assisting a project owner or contracting officer in awarding public contracts whose value exceeds 5 Million francs.

v Ministerial

v Provincial

v Divisional

v Specialized

Councils fall under specialized tender board


F)    Composition Of A Council Tenders Board

-A chairman appointed by the Prime Minister upon proposal by the Mayor or Government Delegate;

-Two representatives of the Mayor appointed by the Mayor

-The territorially competent finance controller or one working for the Council

-The territorially competent representative of the Minister in charge of Planning & Regional Development (Divisional Delegate of MINEPAT)

-One Secretary designated by the Mayor


G)  Tender Documents

-The Tender Notice

-The Specialized Regulations of the limitation to Tender

v Administrative Documents or Qualifying documents

v The Draft of Administrative Clauses or Draft Contract

v Technical Documents (Technical Specifications)

v Financial Documents

-Miscellaneous Provisions


H)  Execution Of Public (Council) Contracts

Execution of Council contracts focuses on 3 main aspects

  1. Constituent Document
  2. The major stakeholders
  3. Execution per se


  1. 1.     Constituent Documents include:

–         The Special Administrative Clause

–         The Special Technical Clause

–         The General Administrative Clause


  1. 2.     The Major Stakeholders in the execution of Council Contracts include: –

–         The Mayor or Governmental Delegate (Contracting Officer or Project Owner)

–         The Service Head (Administrative Manager of the Contract) .He is in charge of the day to day follow-up of the proper execution of the project; The Secretary General can assume this role

–         The Contract Engineer- He is in charge of the technical follow up of the execution of the contract and ensures that the contractor respects all the technical aspects of the contract. This role is played by the Council Technical Service (Workshop Supervisor) or the territorially competent state technical service.

–         The Control Commission- This is a private engineer (an external expert) who has the same mission as the Contract Engineer

–         The Payment Group

The Stores Accountant

The Finance Controller

The Service of Economic Affairs

The Municipal Revenue Collector or Municipal Treasurer


  1. 3.     Execution Per Se

Execution per se involves a series of actions including:

–         Actions to be undertaken just after the signature of the contract

–         Actions to be undertaken before the commencement of the contract

–         Actions to be undertaken during the execution of works

–         Actions in view of amendments or (Additional Clauses)

–         Actions undertaken before provisional reception (commissioning into service) of the project

–         Actions to be undertaken immediately after provisional reception

–         Actions following the final acceptance



          What is the project cycle?

A project is a set of activities aimed at resolving a given problem within a specified time frame. Post implementation measures are necessary to ensure the sustainability of the project. The steps of the project are:


Monitoring &                                                                                                                   Planning







            Why implement projects?

Local Councils have as primary mission to bring about the development in the locality. One of the most effective ways of doing this is through the implementation of development projects.


              Project Identification

It is a result of a participatory problem and needs identification process involving all potentials stakeholders and leads to feasibility assessment that includes technical, environmental, social and financial issues.

Possible Tools

Participatory planning tools



Feasibility study (by a consultant)



                         Project Planning

It is the process of detailed planning of activities based on the feasibility study .It takes into account available human, material and financial resources. It might be necessary for the council to get external support for the preparation of tender and contract documents, contract negotiations, etc.


Possible Tools

  • Council operational plan
  • Council Budget
  • Feasibility study
  • Survey instruments
  • Standard drawing etc



  • Planning documents
  • Tender documents
  • Contract documents


Project Implementation

It is the process of execution of the planned project. It might be necessary to hire a contractor for this service, mainly for infrastructure projects. In this case the contractor is supervised during the whole duration of the works by either a consultant, who acts on behalf of the council as contracting authority, or by Council staff directly, depending on the capacity and knowhow available at the Council level.


 Monitoring and Evaluation of Projects (M&E)

This is a yardstick to measure systematically the progress of the project


Monitoring means continuous  observation, collection, interpretation and analysis of information on planned activities to ensure progress is made, task fulfilled and problems resolved. Monitoring is made during  implementation and after completion of the project


Evaluation is the periodic check on achievements of expected results of activities or project in order to plan corrective or complementary measures.


Monitoring and Evaluation have to be an integral part of planning, and should be included in every stage of the action plan.


Monitoring and Evaluation enable the Council to:

  • Modify or readjust activities
  • Ensure sustainability
  • Measure the degree of change brought about by the project
  • Inform donors so that they monitor the use of their funds
  • Identify what information to disseminate and to whom
  • Assess achieved results at the end of a project



  • Monitoring and evaluation reports ,plans of action
  • Corrective and preventive maintenance
  • Performance improvement in management and planning


Possible Tools

  • Monitoring during execution:

Quality control plan and check lists

  • Monitoring after completion:

Monitoring form

  • Evaluation: evaluation forms




Introduction to the Council Budget.


         The reader should:

  • Know what the council budget is
  • Know parts of the council budget
  • Discuss the underlying principles of council budget
  • Discuss the processes involved in the council budget
  • Simulate voting as an informed exercise and obligation of a councillor.



The act by which the revenue and expenditure of council is annually estimated and authorized.

Parts of a council budget

Two main parts: Revenue and Expenditure. These parts are subdivided into Titles, Heads, Subheads and paragraphs having specific number codes.


Principles (Characteristics) of the Council Budget:

  • Periodic (Principle of annuality);
  • Balance (Principle of Balance Budget);
  • One document (Principle of Singleness);
  • Legality (Has a legal framework);
  • Separateness  (Principle of separate function of Municipal Treasurer and Vote Holder);
  • Specialization of credits (No credit transfer)


Sources of Council funds/Resource Mobilisation


  • Additional Council Tax (CAC)
  • Tax on “role” (patent/license/land/livestock)
  • Direct Council Taxes (DCT),-water, electricity, household refuse.


Non fiscal

  • Income from exploitation of Council services (fines, discounts etc).
  • Income from exploitation of natural resources
  • Indirect Council taxes (market,MotorPark, park fee, transit etc).
  • Outstanding revenue/expenditure and brought forward
  • Budget heads and codes
  • Potential but sure sources of revenue and expenditure.

 Budget Process (preparation/execution)

§  Administrative account of the previous year.

§  Budget of the previous year




  • Planning and programming (this is the initial process that prepares projects giving the Mayor a base to the budget)
  • Elaboration and adoption (by 15th November)
  • Execution (January to December)
  • Consolidation.


Budget voting execution

§   Justification and rationale behind budget proposal

§   25% investment quota

  • Provision for staff salaries and other recurrent expenditure
  • Trend (what has been the past situation?)
  • How it ties with the development goals of the Council
  • What is happening within the economy and the environment (price increase of essential inputs such as electricity)
  • A golden principle that Councillors should have is to be informed.


Importance of Administrative Accounts. (AA)

It serves as a reference document for drawing up the Council budget.

Shows the level of execution of Council projects.

Show revenue heads that need improved collection.

Show the level of execution of the Council budget.


Actors in the budget execution exercise.

Taxation service

The Mayor (Secretary General)

Stores Accountant

Municipal Treasurer


Impact of 4 Councils Sessions

670100- Session allowances will double

612110- Entertainment fees will double.

670101- Secretarial and Entertainment allowances during Council sessions will       


670103- Lump sum payments to Council committee members will increase.

 Review of Budget execution/Process






Council services

Council related services

Council committees

Municipal Treasurer

Data collection proposals Analysis


Secretary General


Assembles data collected makes estimates of Revenue and expenditure

Mayor Instructs

Balances part one and part two of the draft



Defines long and short terms objectives


Council committees Arbitrate Make remarks on capital expenditure and on budgetary proposals

By October 15

Municipal Council Votes Votes part by part by accepting or modifying allotments on expenditures and revenues


By November 15

Governor Approves Effect a legal and formal control on budget document

January to December Execution (Revenue and Expenditure)

Mayor Ensures the administrative part in the execution Engages, certifies, liquidates, authorises payment and collection orders

By December to January Consolidation (end of year)

Municipal Treasurer Ensures the accounting part Accepts, verifies the regularity of all administrative acts and supporting documents, records revenues and expenditures incurred




In the preparation and voting of the budget, provisions of the law should be strictly respected else it may lead to a rejection by the Supervisory Authority.

On Revenue Matters:


  • Consider the human and financial resources for any investment project;
  • Ensure that there is sufficient allotment for compulsory expenditure;
  • Judiciously set your investment priorities to benefit the majority of the population;
  • Allocate enough credit for staff training;
  • Watch out for operation and maintenance of Council equipment and infrastructure


On Expenditure Matters:

  • Refer to the minimum provisions of the law when fixing rates and royalties of services rendered;
  • Increase only viable tax that has consistency in collection;
  • Ensure that there is the possibility to generate funds to ensure the reimbursement of any loans contracted;
  • Emphasize on the sources of revenue that are less costly to collect;
  • Collect and keep data on all external funding sources and their funding conditionality.



Managing people represents one of the biggest challenges of any manager. As Local Councils are being called upon to provide more services (quantitatively/qualitatively), management will need to review its current operations including Human Resource.

In a recent Human Resource and Gender audit of Councils, MUDEC Group observed that the quality of staff is too low with the average education at First School Leaving Certificate and the Ordinary Level of the General Certificate of Education. Several Councils are overstaffed with relatives of previous Mayors.

Few management staff are graduates from the Local Government Training Centre (CEFAM). Some have not been back to school for refresher courses for over 5 years.

Most female workers in the Councils are concentrated in secretariat and housekeeping functions.

The HRM of Councils will require Mayors and SG, to have hands-on know how relating to Employment, Contracts, Terms of Reference or Job Descriptions, Staff Performance Appraisal, Motivation and Promotions to mention a few.

What is Human Resource Management (HRM)?

HRM is the process of planning, organising, recruiting, capacity building, directing, delegating and evaluating human resources in order to accomplish the set of objectives


Who is in charge of HRM?

 The 2004 Law, article 74 (1): “The Mayor shall recruit, suspend or dismiss workers governed by labour laws and collective agreements.”

What is human resource planning?

Work planning is the order in which a number of work-related activities have to be performed to fulfil the objectives of the Council.


Staff recruitment

Recruitment is the process of obtaining a sufficiently large pool of suitable applicants from which to select the best .This process should follow the steps as stipulated by the labour code.

Some basic planning tools for HRM


  • Activity plan: to plan the work (monthly, half yearly or annually)
  • Implementation and responsibility chart: to show the work to be done and the persons responsible for carrying it out.
  • Daily and weekly work plan: to show the activities to be done
  • Things to do/checklist: to list activities to be done on a daily basis

The conditions necessary for staff productivity:


  • Work planning must precede action and be maintained during implementation
  • Work planning must be based on specific activities to be carried out.
  • Work planning must be a sustained effort within a vision of his future.
  • Work planning must be realistic and take into account the time factor.


Delegation and Team Building

Delegation and team building involve the shifting of responsibility and authority to subordinates to improve the efficiency and effectiveness of Council service delivery.

The Benefit of delegation is:

  • To have things done through other subordinates,
  • Improvement, effectiveness and efficiency,
  • To develop the subordinates,
  • To enable the senior staff to do higher level activities and to develop management skills.


Team building is necessary:

  • Mayors realize most of their results through a workforce
  • Motivated work teams create wholesome competition, creativity, innovations and performance.
  • Team maintenance is a means of ensuring long term goals
  • Efficient Councils are characterised by effective and collaborative teams


Staff Motivation and Evaluation

Motivation is designed to encourage council workers to act and achieve desired results and give the best of them. Evaluation is carried out periodically to assess the performance of the staff.


Staff motivation

The characteristics of a motivating work environment are:

  • The job should offer varieties and opportunity for new skills
  • It should have some degree of discretion
  • It needs a variety of knowledge and skills
  • Clear guidelines and follow up supervision should be insured.
  • The performance of the employee should be known to them through evaluation



Evaluation should not only penalise workers, but also serve to:

  • Improve on work output and relationships in the Council
  • Better identify the needs in staff training
  • Justify decisions of transfer, promotion and advancement,
  • Facilitate carrier planning,
  • Provide elements of judgement to the mayor

The assessment criteria include such items as: punctuality, professional knowledge, intelligence, efficiency, output, initiative etc.


                             LOCAL GOOD GOVERNANCE



The reader should become aware of several current issues of the present day political and development debate through the following topics:

  • Participation and Gender (difference between gender and sex, importance of gender consideration in planning and hoe to encourage participation in Council Development Planning)
  • Good Governance inCameroon
  • The importance of communication and holding productive meetings

Participation in Community Leadership

Participation is a matter of people having access to information on policy-making processes as well as to the full range of their society’s decision-making processes.


          In local governance this entails:

  • Citizen participation in decision-making and implementation;
  • Involving stakeholders in governance processes;
  • Integrating gender in municipal and community programmes;
  • Delegation in leadership.


Principles of Good Local Governance

Involving the public in budgeting and projects through public sessions.

Improving service delivery by reducing delays, giving information etc.

Respect of legislation in the award of contracts by respecting the current legislation e.g. public invitation to tender and decision by commission.

Empowering the community especially disadvantaged groups.

Use of committees to assist executives in the running of affairs.




 What is participation?

Participation means getting involved (taking part).


Why should people participate?

To belong, for ownership, for sharing responsibilities.

 Types of participation

-Inter active participation

-Passive participation

-Participation by information giving

-Participation by consultation

-Functional participation

-Participation for material incentives


  Who should participate?


Tools encouraging participation:



Public hearings

Participatory planning

Public meetings

Open house



In good local governance it is expected that leadership should be participatory as well as consensus seeking. This entails, among others, reaching out to effectively involve the disadvantaged and vulnerable groups such as women, youths and the disabled in decision-making and implementation within the community. These considerations are said to be gender-oriented.

It is necessary here to understand the meaning of gender and its related issues.

             Gender refers to the socially constructed roles of men and women in a given culture and location.

Sex refers to the biological difference between women and men. They are generally permanent and universal.

Gender equality refers to the changing norms and values, attitudes and perceptions in order to obtain equal status, rights and responsibility between women and men.

Gender equity refers to fairness in women and men’s access and control to socio-economic resources as well as political power.


It is important for community leaders to be aware of the need for gender balancing in carrying out activities. This is because:

  • Women make up about 51% of the population and therefore are the majority actors for most activities;
  • Women are generally disfavoured in terms of access to and control over resources and power.




As the Chairperson

  •  Plan the meeting in advance (consult documents, secretary and others);
  • Draw up and circulate agenda indicating what is for information, discussion or decision;
  •  Ensure proper arrangements (room, furniture, equipment, refreshments);
  •  Make provision for people with disabilities;
  •  Summarize main points and decisions (use visuals where possible);
  •  Encourage reluctant people to talk;
  •  Steer the meeting to arrive at results;
  •  Ensure minutes are circulated to participants after the meeting.


 As Participants

  • Learn about the issue to be discussed. Get the agenda. Read previous minutes. Talk to people;
  • Get to the meeting early;
  • Listen to other people during the meeting;
  • Think before you open your mouth;
  • Speak clearly and to the point;
  • Be reasonable. Yours is not the only valid point of view;
  • Be a helper: you may be able to clarify a point that is not clear to save everyone’s time, do it.

You may be able to elaborate on an idea that needs to be                                                       expanded upon so that everyone understands. Do it.



Within any given community disagreements are bound to occur. Such disagreements may result in more or less serious conflicts, which may hinder the development of the community.


  • Conflict is a form of competitive behaviour between people or groups.

It occurs when two or more people have different ideas about an issue.

  • Its effects are either physical or psychological.


Causes of Conflict

Values are different and expressed differently. This difference is the point of conflict.

Ideas are very personal and jealously defended, sometimes to the detriment of an initial objective.

Power  Those who have some power are always thirsty for a little more.

Those who do not have are seeking to have a taste of it.

The way people perceive and use power can either provoke conflicts or solve them.

Interests – People have different interests and when they are frustrated, it can provoke conflicts.

Needs – People have different needs and would go into conflicts when these needs are not met.

The Structure/Working Conditions – The structure and working conditions can be a source of conflict in an organisation or

Council area. The following aspects can cause conflicts if they are not well managed:

  • Communication;
  • Planning;
  • The persons involved;
  • Our stereotypes and prejudices;
  • Our likes and dislikes;
  • Our cultures;
  • Our perceptions;
  • Organization.
  • Good formal and informal communication
  • Regular meetings
  • Regular reporting
  • Participatory consultations
  • Proactive attitudes
    • Precise roles, objectives, resources, evaluation methods etc.
    • Clearly defined vision
    • Clearly defined working methods
    • Clearly defined job descriptions
    • Clear organization chart


Ways To Manage/Prevent Conflicts:

Some Tips

Good Internal Organization

Good Planning

­         Allocate enough time and be flexible for constant adjustments

­         Do long and short – term planning

­         Carryout /organize specific planning method



Why is it important to collaborate with the local administrative and technical services?

  • To avoid duplication of projects
  • To benefit from the expertise of government technical staff
  • To be able to monitor the implementation of government sponsored projects in the municipality


Why is it difficult?

It is sometimes difficult to collaborate with the local administrative and technical services, because of:

  • The distance between Councils and some services
  • The demands by government staff to be paid for services done
  • The ignorance of roles
  • The difficult communication between the government departments and the Councils
  • Unclear legislation in some cases


How to facilitate the collaboration

           Good relations between Councils and the technical services can be maintained through

  • Consultative meetings
  • Their involvement in the planning of projects and activities
  • Constant communication (e.g. letters, phone)
  • Trust building (e.g. social events)
  • Proper mastery of relevant legislation on municipal management

Showing transparent and dignified conduct in management






      Who are parliamentarians?


The members of the National Assembly are Parliamentarians responsible for the legislation.


They are citizens elected by the population to represent the interest of the entire nation.


The 1996 constitution states that 180 (one hundred and eighty) Parliamentarians shall be elected by direct and secret universal suffrage for a five year term of office.


Each year they meet in three ordinary sessions lasting 30 (thirty) days each and may hold one extra-ordinary session lasting 15 (fifteen) days


The plenary sessions are open to public except on the request of the President of the Republic or an absolute majority of members to hold in close door. Committees hold in close doors.




The Role of Parliamentarian in Local Governance


The activities of Parliamentarians are very important because they touch on the lives of all citizens. The following tasks are assigned to the legislative power according to article 26 of Law No 96-06 0f18 January 1996amending the Constitution of June 1972


They debate and pass bills into law tabled either by Members of Parliament or the President of the Republic on the following issues:




a) The fundamental rights, guarantees and obligations of citizens


  • Safeguard individual freedom and security
  • The rules governing public reforms
  • Labour legislation, trade unions legislation, rules governing social security and insurance
  • The duties and obligation of the citizen in respect of national defence requirements.




b) The status of persons and property ownership system


  • Nationality, status of persons, matrimonial system, succession and gifts
  • Rules governing civil and commercial obligations
  • Movable and immovable  property ownership system


c) The political, administrative and judicial organization


  • Rules governing election of the president and elections into the national assembly ,the senate, regional and local bodies and referendums
  • Rules governing associations and political parties
  • The organisation, functioning, powers and resources regional and local authorities.
  • General rules governing the organization of national defence
  • Judicial organisation and creation of various courts
  • The definition of felonies and misdemeanours and the institution of penalties of all kinds, criminal procedure, civil procedure, measures of execution and amnesty




d) Financial and patrimonial matters


  • Rules governing the issue of currency
  • The budget
  • The creation of duties and the determination of their basis of assessment, rates and methods of collection.
  • Land tenure, state land and mining
  • Natural resources


e) Programming the objectives of economic and social actions


f) The system of education


Some Good practices for Parliamentarians


  • Promote participatory planning and implementation of projects financed with parliamentary grants annually.
  • Work closely with their Mayors and Councillors on issues of governance
  • Find out the problems of the population and reflect them in laws they vote
  • Inform their constituencies on decisions deliberated in parliament
  • Operate a regular consultative bureau in the constituency
  • Spearhead development in their constituency
  • Sensitise the population on their rights and obligations
  • Ensure that their constituency is enjoying peace
  • Monitor public investment, performance of civil service, executive, judiciary and non-public sector
  • Be spokesperson of their constituency




                           THE COUNCIL AND THE NON PUBLIC SECTOR




       What is the non public sector?


    The non-public sector is made up of businesses (for profit) as well as the non-profit sectors of activities within the municipality. It includes the civil society, which is a third branch of society, separate from both the government and the commercial sector.




The Civil Society


It is the sphere between the family, the State and the market, which is bound by civil rules and in which people associate voluntarily to advance common interests. It includes the NGO’s, the Mosques and Churches, the Village Traditional Councils, the Village Development and Cultural Associations (VDCA), the Cooperatives and CIGS, the self help groups, the civic and charitable associations and the individual families.




The roles of the civil society are


  • To mobilize the population for the different productive activities,
  • To source funding for development projects,
  • To provide employment,
  • To carry out social projects (care or orphans, micro-credit etc)
  • To serve as agents of civic education, increasing the public’s understanding of issues at stake,
  • To promote culture



The other non-public actors


They are mainly business companies, banks, traders, craftsmen, informal economic activities etc.




The roles of the private sector in municipal development can be


  • To invest in order to make profit
  • To provide employment,
  • To be a partner for infrastructure development in the municipality.
  • To manage projects for the Council as joint venture or on lease.








Definition of partnership


Partnership is any binding relationship between and among more than one institution for a legal common purpose, in which each party contributes and benefits are shared. Partnership presents legally enforceable rights on to each of the parties.


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