The Effect of Accountability in Local Councils on the Management of Community Development Funds in Cameroon

Abstract Accountability is a cornerstone of effective public financial management, particularly at the local government level where development outcomes directly affect communities. This study assesses the effect of accountability of local councils in Cameroon in the management of community development funds. Accountability in this study is examined across four dimensions: financial reporting and disclosure, oversight and monitoring, participation and responsiveness, as well as sanctions and enforcement. Using a survey of 110 respondents, descriptive statistics and Pearson correlation analysis were employed to analyse accountability practices and their interrelationships. The findings reveal very strong and statistically significant positive correlation among all accountability dimensions and overall accountability perception (r = 0.895–0.979, p < 0.01), indicating that accountability in local councils is multidimensional and mutually reinforcing. However, despite the existence of accountability mechanisms, weaknesses remain in enforcement, public access to information, and citizen participation. The study concludes that accountability in local councils is more procedural than substantive, and recommends strengthening enforcement mechanisms, enhancing transparency of financial reports, and deepening community involvement to improve the management of community development funds. Keywords: Accountability, Local Councils, Community Development Funds, Financial Management, Cameroon