The centralizing accounting items include:
- L’Agence Comptable Centrale du Trésor (ACCT);
- La Paierie Générale du Trésor (PGT);
- General Treasuries.
They shall ensure the execution of budgetary operations as well as non-budgetary operations falling within their competence.
ACCT manages and maintains the State’s Single Account and plays an essential role in regulating cash flow through the rationalisation of cash flows. It is placed under the authority of the Central Accounting Officer of the Treasury.
The General Treasury Payment Department ensures the execution of budgetary expenditure authorised by the central services of the Ministries and periodically centralises the accounts produced by the accounting posts abroad and the Tax Revenue of the Large Enterprises Division. It is placed under the authority of the Payer General of the Treasury. The Treasury’s General Payment Office is located in Yaoundé.
Translated with www.DeepL.com/Translator
At the level of each region, the General Treasury carries out the budgetary and non-budgetary transactions falling within its financial district, and centralises the transactions carried out by the accounting items attached to it. Each General Treasury is placed under the authority of a General Paying Treasurer. There are 11 General Treasuries; one per region except for the Littoral region, which has two General Treasuries, one in Douala and one in Nkongsamba.
The centralizing accounting items are also called main accounting items since they are required to produce at the end of the financial year, a management account based on documents and figures which is sent for judgment to the Chamber of Accounts of the Supreme Court.