SECTION 372

(1) The financial regime of regional and local authorities shall lay down all the rules relating to the nature, content, presentation, preparation, adoption, execution and control of the execution of budgets of regions, councils, city councils, council unions, regional and council public establishments and any other local authority set up by law. (2) The provisions of the Law to lay down the Cameroon Code of Transparency and Good Governance in public finance management and those of the Law relating to the fiscal regime of the State and other public entities shall apply to local authorities, subject to the specificities provided for in this law.