The Government of the Republic of Cameroon has embarked on a far-reaching reform of public financial management (PFM), reflected in the transition from input-based budgeting to performance- and results-based budgeting (Results-Based Management – RBM). This paradigm shift, initiated at central government level by Law No. 2007/006 of 26 December 2007 and subsequently consolidated by Law No. 2018/012 of 11 July 2018 on the Financial Regime of the State and Other Public Entities, finds its strategic territorial foundation in Law No. 2019/024 of 24 December 2019 establishing the General Code of Regional and Local Authorities (CGCTD).

Pursuant to Articles 373 and 374 of the CGCTD, each Regional and Local Authority (RLA), whether a Region or a Council, is required to prepare annually:

- A Medium-Term Budget Framework (MTBF), setting out, over a rolling three-year period, projections of total resources and expenditure, the financing requirement or capacity, and the overall level of financial indebtedness.

- A Medium-Term Expenditure Framework (MTEF), operationalising local strategic planning instruments (Communal Development Plans (CDPs), Regional Development Plans (RDPs) and Urban Development Plans (UDPs)) through the multi-year allocation of budgetary resources among programmes, actions and activities.

This regulatory framework is supplemented by Prime Ministerial Decree No. 2021/3353/PM of 17 June 2021 establishing the Budget Nomenclature for RLAs; Joint Order No. 00031/AC/MINDDEVEL/MINFI of 3 March 2021 establishing the budget calendar for RLAs; Joint Instruction No. 23/00007/IC/MINFI/MINDDEVEL of 31 January 2023; and Prime Ministerial Decree No. 2025/01081/PM of 17 June 2025 governing the maturation of public investment projects.

Despite this regulatory framework, analyses of local administrative accounts conducted by FEICOM and MINDDEVEL reveal that programme-based budgeting is still not fully understood or properly applied, investment projects remain insufficiently mature, and discrepancies between budget forecasts and actual outturns persist. The preparation of the 2027–2029 three-year budget cycle therefore represents a critical milestone. To ensure a qualitative and irreversible transition of the target RLAs towards multi-year programming, this Mission entrusts a reputable Technical Consulting Firm with the responsibility of recruiting, deploying, supervising and providing guidance to a select team of individual Technical Consultants specialising in local public finance and budget programming. These consultants will provide direct support to the PPBS Committees of the target RLAs in the North-West Region, comprising eleven (11) RLAs, namely:  Mbengwi, Bamenda III, Bamenda II, Santa, Kumbo, Nkambe, Wum, Fundong, Ndop, Tubah and Bafut.

. Overall and Specific Objectives of the Study

. Overall Objective

The overall objective of the Mission is to select and oversee a Technical Consulting Firm responsible for mobilising and coordinating a team of expert individual consultants to provide close technical support to the PPBS Committees of the target RLAs in preparing, finalising, adopting and validating their MTBFs and MTEFs for the 2027–2029 three-year period, in strict compliance with the National Methodological Guide (MINEPAT/MINFI/MINDDEVEL, 2025).

. Specific Objectives

Specifically, the consultants mobilised by the Technical Consulting Firm shall:

- Conduct the Review of Activities and Projects (RAP): Carry out a physical and financial assessment of budget execution for N-1, evaluate the contribution of activities to programme performance, and clear the local Project Bank in accordance with Decree No. 2025/01081/PM on project maturation.

- Consolidate the Performance Strategic Framework (CSPP): Develop or update the structure of the three operational programmes and the support programme (a maximum of nine actions per programme), set SMART objectives and establish performance indicators documented through indicator reference sheets.

- Prepare the MTBF for 2027–2029: Conduct a historical revenue analysis, project own-source and transferred resources, establish vertical and horizontal budget ceilings, and ensure compliance with the applicable regulatory ratios.

- Prepare the MTEF for 2027–2029: Assess structural commitments (baseline expenditure), scientifically assess new investment and operating expenditure, prioritise and adjust expenditure within the established ceilings, and prepare the programming in Commitment Appropriations (AEs) and Payment Appropriations (CPs).

- Facilitate the Institutionalisation of Budget Sensitivities: Formally integrate gender and climate dimensions (Nationally Determined Contributions (NDCs)) into local budgetary decisions.

- Support the Budget Orientation Debate (BOD) and Adoption: Prepare introductory reports and presentation materials for the non-voting Budget Orientation Debate (BOD) and the formal adoption of the budget frameworks by the deliberative body.

- Transfer Skills: Provide practical training for local administrative managers and staff to ensure the sustainability of the rolling nature of the budget programming instruments.-3. Expected results

- The Investment Project Banks of the target RLAs are streamlined and aligned with the project maturity requirements set out in Decree No. 2025/01081/PM.

- The MTBF 2027–2029 and MTEF 2027–2029 documents for each target RLA are prepared, debated during the Budget Orientation Debate (BOD), and adopted by the Municipal or Regional Council.

- The capacities of local managers are strengthened to enable them to update multi-year budget programming instruments independently.

. Methodological Approach

The support approach proposed by the Technical Consulting Firm and implemented by its individual consultants shall strictly adhere to the national methodology, which is structured around four fundamental parts:

- PART I: Preliminary Requirements and Institutionalisation of the Process (streamlining the Investment Project Bank and reviewing activities and projects for N-1, with the preparation of the RAP).

- PART II: Preparation of the Medium-Term Budget Framework (MTBF) for 2027–2029 (retrospective revenue analysis, resource projections, three-year budget framing and compliance with regulatory ratios).

- PART III: Preparation of the Medium-Term Expenditure Framework (MTEF) for 2027–2029 (breakdown of the CSPP, programming of baseline and new expenditure within the established ceilings in Commitment Appropriations (AEs) and Payment Appropriations (CPs), and gender and climate tagging).

- PART IV: Institutional support, organisation of participatory PPBS workshops, support for the Budget Orientation Debate (BOD), and adoption by the deliberative body.

. Contractual Deliverables

For each RLA receiving support, the selected Technical Consulting Firm shall submit a complete dossier to the Project Management Unit (PMU-PROLOG), comprising the following:

- Deliverable 1: Performance Review Report (report on the review of activities and projects for year N-1, including a physical and financial assessment, an updated inventory of the Project Bank, and project maturity assessment sheets for new projects).

- Deliverable 2: Consolidated MTBF 2027–2029 document for the RLA (revenue review covering three to five years, projection assumptions, multi-year resource table, three-year budget framing, regulatory ratios, and allocation by programme and budget title).

- Deliverable 3: Consolidated MTEF 2027–2029 document for the RLA (CSPP with indicator reference sheets, programming of structural commitments, prioritisation of new projects in Commitment Appropriations (AEs) and Payment Appropriations (CPs), and gender and climate tagging).

The total duration of the Mission for the entire North-West Region (a single lot covering eleven (11) RLAs) shall be two (02) months, in accordance with the schedule approved by the PMU-PROLOG.

. Profile of the Technical Consulting Firm and Expert Team

. Profile of the Technical Consulting Firm

A firm or technical consultancy specialising in public finance, decentralisation and local development, with at least ten (10) years of overall experience and a record of successfully completing at least three (03) similar Missions supporting RLAs during the past five (05) years.

. Key Personnel to Be Mobilised

- 01 Head of Mission (Senior Expert in Local Public Finance): Holder of a degree at Master’s level (Bac+5) in Public Finance, Economics or Management; with at least fifteen (15) years of overall professional experience; a recognised specialist in the PPBS cycle and programme-based budgeting for RLAs in Central Africa, having led at least two (02) Missions of similar scale as Head of Mission.

- 01 Associate Expert in Planning/SIGCOM: Holder of a degree at Master’s level (Bac+5) in Spatial Planning, Planning or Statistics; with at least ten (10) years of experience.

- 09 Individual Consultants (one per RLA): Holders of a Master’s degree (Bac+5) in Economics, Public Finance, Accounting or Local Authority Management; with at least five (05) years of practical experience in preparing Communal Development Plans (CDPs), MTEFs or programme-based budgets for RLAs in Cameroon.

. Selection Process

Selection shall be carried out using the Consultant Qualifications Selection (CQS) method, in accordance with the project’s procurement procedures and the applicable guidelines (September 2025 edition). 

Expressions of interest must be submitted by email no later than fourteen (14) days from the date of publication of this notice in the Cameroon Tribune daily newspaper, i.e. 16/11/2026, at 3:30 p.m. (local time), by email (PDF file), and shall comprise the following documents:

- File No. 1: Administrative Documents

- Valid administrative documents required for national or international firms (certificate of non-bankruptcy, certificate of non-exclusion from public contracts, trade registration certificate, etc.).

- File No. 2: Technical Documents (Profile and References of the Firm)

- A presentation note on the firm (articles of association, organisational structure, logistical and material resources).

- Detailed and signed CVs of the proposed key experts, accompanied by copies of the required diplomas.

- Strict requirement for supporting evidence of references: Each reference for a similar mission presented by the firm must imperatively be supported by the joint submission of:

. The duly signed contract between the parties (specifying the contract amount, scope of services and implementation dates).

. The provisional/final acceptance certificate or a certificate of satisfactory completion issued by the Project Owner or the final client. (Any project presented without these two supporting documents jointly submitted will not be taken into account in the technical evaluation.)

- File No. 3: Financial Documents (Indicative / Statement of Intent)

- A financial approach proposal. 

N.B: for validation, each reference must be justified by the following elements: 

- Copy of the first page and last page signed. These references must be clear and legible; 

- Photocopies of acceptance reports or completion certificates issued by the Project Owner or his services, or certificates of release of retention guarantee. 

In order to carry out this study, interested firms must demonstrate proven skills and experience in the field. 

Consultants will be invited to develop their own methodology, as well as their plan for mobilising experts, the level of effort and working method for carrying out the Mission.

The experts proposed by the firm must have complementary profiles and the following minimum qualifications: (See ToR)

In addition, all consultants must demonstrate:

- Strong knowledge of data analysis and the detailed presentation of results;

- Proven experience in providing support;

- Good writing and synthesis skills.

A good knowledge of the Cameroonian context is an asset.

NB: No physical files will be accepted at the PMU or RCUs. Only electronic files that comply with the above format will be evaluated.

And bear the mention:

REQUEST FOR EXPRESSIONS OF INTEREST

No. 77/ASMI/MINDDEVEL/PROLOG/UGP/SPM/2026 OF 30/10/2026

FOR THE RECRUITMENT OF A TECHNICAL CONSULTING FIRM TO SUPPORT THE NORTH-WEST REGIONAL COUNCIL AND TARGET COUNCILS IN THE PREPARATION OF THEIR MEDIUM-TERM BUDGET FRAMEWORKS (MTBFs) AND MEDIUM-TERM EXPENDITURE FRAMEWORKS (MTEFs) FOR 2027–2029

Email Addresses:

• recrutement_bet_nwcbmt-cdmt@prolog.cm

• jngwa@prolog.cm;

• jemeguide@prolog.cm