NGOs manage themselves freely in accordance with current legislation in force in Cameroon and their bylaws as signed and ratified by its members.
However, the said articles of association or Bylaws must stipulate in particular:
a) The method of appointment, term of office, powers and responsibilities of senior staff;
b) Financial provisions, highlighting in particular the resources and the rule of exclusivity of the allocation of these resources to the activities of the NGO concerned;
c) Internal control of accounts;
d) External auditing of annual accounts by an authorized person or body (e), as well as by the competent public services, as the case may be;
e) Adoption of annual activity reports and annual action programs;
f) Opening an account in a banking or credit institution approved by the Minister of Finance.
NGOs are subject to publication formalities in a legal gazette, notably concerning acts granting approval, amendments to the articles of association or Bylaws and the precise address or geographical indication of the registered office or principal place of business in Cameroon.
NGOs are required to notify the Minister in charge of Territorial Administration, within two (2) months, of any changes in their administration or management, as well as any amendments to their articles of association.
NGOs shall keep a statement of their income and expenditure and shall draw up each year a financial account for the previous year and an inventory of their movable and immovable property.
The statements and accounts referred to above, together with the annual activity reports and programs, shall be forwarded to the Minister responsible for Territorial Administration within a maximum of sixty (60) days following the closing of the accounts.
No one may exercise, in any capacity whatsoever, functions of direction, administration, management or control of an NGO:
- If they have been sentenced for an act contrary to probity, in particular for theft, misappropriation of public funds, swindling, breach of trust, forgery or offences against public decency.
- If he or she owns, even through an intermediary, an interest of any kind whatsoever in a company or enterprise maintaining business relations with the NGO concerned.