Abstract

Since the independence of Cameroon, embezzlement has been prevalent. As a matter of fact, embezzlement has become pervasive and has affected all sectors of the government as well as private sectors. Embezzlement is one of the systems of corruption manifestation in Cameroon which has been called ‘Cameroon’s worst kept secret’ by Reuters.

The government has not been silent about it; the government of Cameroon has taken some steps addressing the problem of embezzlement in the country such as joining the Executive Industries  Transparency Initiative in the late 2013, the creation of the Special Criminal Court for the purpose of prosecuting embezzlers in Cameroon. Despite all the efforts made by the government to fight embezzlement, some government officials still embezzle in Cameroon.

The main objective of this work is to explain the nature of embezzlement and to analyze the measures put forward by the government of Cameroon to fight the embezzlement. To this end, the researcher adopts the qualitative methodology which makes use of the doctrinal research method which relies on content analysis of both primary and secondary sources of data.

One of the findings uncovered in this work is that, the efforts made to fight embezzlement has been successful to a limited extent in the sense that it has successfully imprisoned top government officials caught for embezzlement. But more is still to be done to that effect since there are shortcomings in the fight against embezzlement.

CHAPTER ONE

GENERAL INTRODUCTION

1.1 Background to the Study

Since the independence of Cameroon, embezzlement has been prevalent. As a matter of fact, embezzlement has become pervasive and has affected all sectors of the government as well as private sectors. Embezzlement is one of the systems of corruption manifestation in Cameroon which has been called ‘Cameroon’s worst kept secret’ by Reuters.1

Many embezzlement cases have been recorded in Cameroon, the most recent is the misplacement of the COVID-19 Funds. It is not clear on how the government has spent this fund. It seems there is a lack of political will to curb embezzling in Cameroon.

At the national and sub-national level, taxes are generally filed in a fraudulent manner to avoid the high tax rates of the country, with several instances embezzlement networks being discovered in the early 2000s.

In 2010, Operation Sparrow Hawk was launched by the executive branch of the government through the National Anti-corruption Commission which raided and jailed several high-level bureaucrats and ex-ministers, some for more than 28 years each for presumed embezzlement. Critics were quick to note that the operation was used as a political tool to jail political opponents or ambitious bureaucrats.

In 2013, the UN Department of States considered embezzlement as the most visible form of corruption in the Cameroonian public financial management system

Embezzlement has eaten the country’s resources over the years which consequently lead to poverty in the nation until present date. Despite experiencing sustained economic growth in the last decades, Cameroon still suffers from chronic underdevelopment5, and in 2013, 4 per cent of the working population was unemployed.6 Thus, embezzlement is affecting a variety of sectors. It should be noted that Cameroon ranks 130 out of 168 countries on the 2015 Corruption

Perceptions Index, with a score of 27, below the global and slightly below the sub- Saharan African Average score of 33.

The Ibrahim Index of African Governance tells a similar story with its indicator on accountability, giving Cameroon a score of 31.2 over 100, slightly below the African average for the same indicator.8 Similarly, the World Governance Indicators placed Cameroon in the lowest 10 percentile, while performing in the low for the remaining indicators.

From the forgoing, it is clear that embezzling is more than prevalent in Cameroon. In 2008, there were also several reports that between 7000 and 45,000 ‘’ghost employees’’ existed in public service in Cameroon. Thus, the perpetrators of the fraud receive salaries for persons who are not working.

The private sector is not left out of embezzlement in Cameroon: the private sector is also affected. For instance, Public-private partnerships, a growing trend in the last decade, have also come under fire. An example is that of the 2011 GAVI scandal, which involved a Public-private partnership in the field of children’s health and vaccines. An audit was launched based on suspicions of misuse of resources during the first ten years of the programme. The audit found that more than 72 per cent of the program’s annual budget had been misused or embezzled.

As a means to curb this malpractice, the Special Criminal Court was created in 14th December 201111which has exclusive jurisdiction over specific class of offences committed across the national territory12 and this court have registered some successes since it went into operation.

Embezzlement or misappropriation of public funds (as the word is used) is a crime against the state.13The primary reasons for the criminalization of the misappropriation of public funds are to protect the property of the state and upholding, promoting and protecting the integrity of those who occupy public office and conduct the business of the State.

Embezzlement is not limited to properties or funds which are under the exclusive authority of the State; it is enough that the property of fund belongs even to a corporation. Such a corporation could be either public or, failing that criterion, subject to the administrative control of the state, of corporation in which the state holds directly or indirectly a majority of the shares14. Examples of these corporations include the National Refinery Company (SONARA), Cameroon’s National Water Supply Corporation (SNEC, which has now been changed to Cameroon Water Corporation (CAMWATE).; Cameroon’s Nation Electricity Corporation (SONEL- a defunct corporation replaced by AES Cameroon and later by ENEO Cameroon SA);Cameroon’s Company of Oil Depots (SCDP); Cameroon Radio Television (CRTV); Cameroon’s Airports Management Authority (ADC).15

This research explain the forms, causes, instances and effects of embezzling in the Cameroon’s economy and to outline instruments and mechanisms put in place to fight embezzlement in Cameroon. But the research finds these measures to be ineffective to combat embezzlement in Cameroon, which thus warrant the researcher to bring in policy recommendations to eradicate the malpractice of embezzling in Cameroon by government officials.

1.2 Statement of the Problem

Embezzlement is like a cankerworm that is eating sponsoring the under development of Cameroon. The government has not been silent about it; the government of Cameroon has taken some steps addressing the problem of embezzlement in the country such as joining the Executive Industries Transparency Initiative in the late 2013, the creation of the Special Criminal Court for the purpose of prosecuting embezzlers in Cameroon. Despite all the efforts made by the government to fight embezzlement, some government officials still embezzle in Cameroon.

In addition, the Special Criminal Court has sentenced several government officials who were guilty of the crime of embezzlement. But it seems like the imprisonment sanction is not enough. This is because it appears that the government officials are not scared of imprisonment. For example, after a former Prime Minister, Ephraim Inoni was prosecuted and sentenced by the Special Criminal Court for embezzling in 2013; several other embezzlement cases have been recorded in Cameroon. This is a problem which needs to be address.

Therefore, imprisoning persons guilty of embezzlement does not stop others from embezzling; the law only punish them if they do so. In the same vain, the negative effects of this embezzlement and misappropriation of public funds need not be over emphasized, as it is (as a matter of fact) the main reason for the poverty in Cameroon.16Money gets into the hands of persons who are not worth it to manage.

Controversially, the Special Criminal Court which is viewed as the biggest weapon against embezzlement in Cameroon allows for the release of the defendants if they repay the misappropriated funds within six months of their conviction. Thus, embezzlement in Cameroon remains rampant and the perception of widespread impunity has caused most Cameroonians to be highly skeptical of the government’s anti-embezzlement measures.

This research brings out some suggestions as a means to tackle embezzlement, not undermining the efforts made already by the government of Cameroon to this effect.

1.3 Research Questions

This work has a main research question and specific research questions.

1.3.1    Main Research Question

The main question is, what is the legal framework to fight embezzlement in Cameroon?

1.3.2    Specific Research Questions

1. What are the legal measures put in place to fight against embezzlement in Cameroon?
2. How effective are the mechanisms put in place to fight embezzlement in Cameroon?
3. What policy recommendations can be made to solve the problem associated with the fight against embezzlement in Cameroon?

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