This brief analysis attempts to grasp the problem of the quest for the efficiency of State budget from the outset, from the conceptual and strategic level. Thus, the circular on the preparation and development of State budget, which can be considered as the reference in terms of budgetary policy in Cameroon, will serve as material for our analysis. How can the State budget, from its conceptual and strategic level, be made a pertinent instrument of economic policy in the current context in Cameroon? in particular the SND30. Based on a methodological approach of capacity analysis, the team of the Center, which is the offshoot of the ACBF, has carried out a content analysis using different available tools adapted to this type of exercise. The ultimate goal not being to find or identify dysfunctions or shortcomings but to propose solutions by developing skills to better support public policies in their implementation phase. This study is, therefore, based on documentary research, in particular the circulars related to the preparation of State budget. It evolves around two main sections. The first (Chapter 1) presents the process for designing budget programming in Cameroon. The second (Chapter 2) outlines the axes from which the departure can be operated to move out of this shortcoming that is detrimental to development ambitions.
