The assessment of the evolution of the decentralization process by the relevant bodies, namely the national Council of decentralization (CND) and the Interdepartmental Committee of local services appears more glowing on the evolution of this process on the rails since 1 January 2010.

2,214 classrooms, 351 health centres and 589 wells and boreholes were built by the decentralized territorial communities for the first three years (2010, 2011 and 2012).

With regard to resources transferred by the State, both in what concerns the sectoral ministerial departments as taxes and other taxes provided, the presentation made at the last session of the CND by the Minister of finance, Alamine Ousmane Mey suggests that Cameroon has resolutely taken the path traced by the president of the Republic, Paul Biya, for the evolution of the process.

Thus, as regards local taxes, the sum transferred by the State for the decentralized territorial communities have increased from 45 billion in 2010 to 137 billion in 2013, an increase of over 200% in four years.

The forecast for the current year are also cause for optimism: 140 billion F. The optimism of the Minister of finance leaves a glimpse for the possibility to achieve the milestone of 150 billions of F.

Resources mobilized at the end of the first quarter already reaching the 67.2 billion, or slightly more than 47% of the objective assigned to the services responsible for the recovery. In the same period, Treasury has returned to local decentralized authorities in respect of direct revenue, 50.5 billion F for a forecast of nearly 53 billion.

In the same vein, the credits transferred by sectoral ministries are also constantly increasing. The budgetary provision for fiscal year 2014 thus passed from 31 billion F to F 47.3 billion, an increase of 16 billion. With regard to the General Endowment of decentralization (DGD), it was set at 10 billion in 2014, against 7.5 billion in previous years.

Transfers of skills and resources to the municipalities are effective since January 1, 2010. As we stressed earlier, a set of tangible accomplishments exist on the ground that shows that the State has actually started to disengage a number of responsibilities and entrust them to the CTD as the laws of 22 July 2004 wished.

Moreover, this new situation also created a renewed interest towards the communal management in Cameroon. We can also see the results of the recent municipal elections of September 30, 2013. The rate of renewal of the municipal councils on the whole of the national territory is in the order of 70%, as noted by the Chairman of CND at the first annual session of this instance.

It is same with the municipal executives. The regional seminars organized between February and March 2013 by the Ministry of Territorial Administration and decentralization that has probably allowed an upgrade of these municipal officials.

Construction of classrooms, health centres, markets, rural roads are now within the competence of the communes.