Abstract

This study is based on the “Revenue Generating Projects for Councils in Cameroon: Case study, Buea Municipality”

The aim of the study is to bring out the various methods in which the councils generate revenue in Cameroon in their different jurisdictions.

The study reveals that sources of revenue generation in the Buea Municipality are limited and the collection of the revenue are been hindered by issues like poor methods of revenue collection, lack of control command, communication, and intelligence in the collection of revenue, personal problems as a result of salary problems and above all that of the overestimation of revenue.

The generation for true revenue in Cameroon of the Buea Municipality is based on the production of well-educated financial administrations.

CHAPTER ONE

INTRODUCTION

1.1 Background Of The Study

Law No.74/23 of December 1974 bearing the organization of councils stipulates that a council is a decentralized public authority having a status of corporate body under public law with legal personality and financial autonomy.

It shall administer social autonomy. It shall administer local affairs under the supervision of the state to secure the economy, social culture of its population;.

By the forgoing, councils shall mobilize resources as provided by law in order to tackle economic tasks confer to them and to attain it objectives    set above.

Councils have the following as sources of revenue, as stated in article 91/12 of 7/23 of December 1974;

• Provide for the exploitation of council property services
• Generate rebates, dues and police fines assigned by the state which includes water, garbage collecting tax and electrification.

Other includes;

• Local council layout
• Parking taxes
• Market fees
• Sanitary inspection fees
• Slaughter house fees
• Building permit fees
• Tourist facilities
• Sport facilities
• Recreational facilities

Councils are also expected   to engage in economic developments. Health, and social development, education, sport and cultural development. This is according to section 15-22 of law No-2004/18 of July 2004. This is intended to explore the areas  that would leads to proper generation of revenue for sustainable development of Buea Municipality.

The Buea Municipality as it stands today is the result of long evolution. In 1922, it was composed principally of Bakweri tribes and was then refers to as Bakweri clan. It was headed by the District officer and was non –elective. All chiefs were then councilors until the 1950s when the council became elective.

It was latter known as the Bakweri area council under the authority of the Senior Divisional Officer (S.D.O) acting as delegated powers by the Minister of Interior.  The S.D.O, supervise the management of the council (Buea Rural Council Archives). The name of the institution changed from the Bakweri Area Council to BRC in 1977 and was now govern by law 74-23 of 5th December 1974 organizing councils in Cameroon.

1.2 Statement Of The Problem

According to Nsutebu 1997, councils are expected to ensure econom9ic and social development of their population; this can only be done with the means available. In this connection, care shall be taken in the running of the day to day affairs of the councils ensuring that their financial burdens do not exceed the expected benefit.

Also,   the council should put a break/sop the ills of corruption, laxity and be account table and efficient. This is a task that must be done if council is to become the expended bedrocks for economic recovery and development.

A view of the financially situation in Cameroon councils will proof they are place in a difficult and contradictory position. While the local population is expecting an increase in the standard and quality of services that councils are expected to render, the resources for the provision and improvement of much services are becoming scare. Council authorities also have remarkable records of wastage and embezzlement of these scares resources (Meliu, 1997). This makes the efficient management of resources from revenue generating services questionable.

1.3 Research Questions

Judging from these views, the researcher desire to answer the following questions;

1. What efforts is the Buea Council making to ensure the economic and social development of its municipality
2. To what extent is the revenue generated from these projects put into proper use  for the benefit of all
3. What are the strategies put in place by the Buea Council to tackle corruption?