Financing decentralized local authorities

French-speaking Africa has embarked on a process of modernizing public finances, marked by the adoption of performance-based management principles. In this context, this study looks at the financing of decentralized local authorities (Collectivités Territoriales Décentralisées - CTD) in Cameroon in relation to the requirements of sustainable development. Indeed, financing CTDs plays a decisive role in promoting sustainable development. The use of legal and sociological methods enabled us to examine and analyze all the texts applicable to local authorities, recent institutional reports and a case study of several Cameroonian local authorities in order to arrive at the results of the research. A fundamental question emerges: does the financing of CTDs take sufficient account of the requirements of sustainable development in Cameroon? This question suggests a mixed approach. The analysis of legislation and practices suggests that financing is gradually integrating the requirements of sustainable development.