CATHOLIC UNIVERSITY OF CENTRAL AFRICA

CATHOLIC INSTITUTE OF YAOUNDE

FACULTY OF SOCIAL SCIENCES AND MANAGEMENT
DEPARTMENT OF MANAGEMENT
MASTERS’ HUMAN RESOURCES MANAGEMENT

INTERNSHIP REPORT
Carried out at
GRASSFIELD PARTICIPATORY AND
DECENTRALISED RURAL DEVELOPMENT
PROJECT (GP-DERUDEP)
From the 11th of March to the 07th of June 2013

As part of the requirements for the award of a Masters’ in Human Resources Management

Presented By:
Colin LASHE ACHU

Professional Supervisor: Academic Supervisor:

Mr. TEYIM James TAZUH Mr. Gilles NOUDJAG

June 2013
 CERTIFICATION

This is to certify that Colin Lashe Achu with registration number TSN3421 effectively
carried out a three months internship at GP-DERUDEP Bamenda under the Supervision of
Mr TEYIM James TAZUH and has written this internship report. This work is authentic and
has not been previously submitted elsewhere for the award of any University Grade.

Professional Supervisor: Academic Supervisor:

Date________________ Date________________

i
 DEDICATION

This internship report is dedicated to the Catholic Education Secretary of Archdiocese of Bamenda;
Rev. Fr. Christian MOFOR.

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 ACKNOWLEDGEMENTS

For this work I would like to appreciate all the efforts of all those who have assisted
my internship in one way or the other. The following are just some of those who assisted me;
I thank all even those who are not listed herein.
I start by thanking the Coordinator of GP-DERUDEP Mr. MULUH Gregory NGUH,
permitting me to carry out internship in his organisation. Also I extend my gratitude to my
professional supervisor; who is the Administrative Assistant of the said organisation, Mr.
TEYIM James TAZUH. Thanks also to the entire staff of GP-DERUDEP including, Mr.
SANGTUM Justinus (The Contracts Award Expert), and Mr. MBUNGAI Joseph (the Project
Accountant), just to name a few.
I remain indebted to the head of the office of internships of the Catholic University of
Central Africa (UCAC), Mr. Gilles Noudjag who also doubles as my academic supervisor for
this internship, To the Lecturers of the Department of Human Resource Management in the
same institution, with special thanks to the Director of the Masters’ Program, Mr. Nkoulou
Nkoulou Zozo.
Furthermore, I acknowledge the assistance of my fellow course mates, students of
“Master en Gestion des Ressources Humaines (M.G.R.H) for their moral assistance and
criticisms. My Family is not left out in the appreciation of their encouragements throughout
my Masters Studies.

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 LIST OF ABBREVIATIONS

ADB African Development Bank

ADF African Development Fund
CDO Community Development Officer
FA/AF Family Allowance/Allocation familial
GOC Government of Cameroon
GP-DERUDEP Grassfields Participatory Decentralised Rural Development Project
(Projet de Développement Rural Participatif et Décentralisé de «Grassfield »)
HR Human Resource(s)
ICT Information and Communication Technologies
M&E Monitoring and Evaluation
MIDENO/NWDA Mission de Développement de la Province du Nord Ouest/ North West
Development Authority
MINADER Ministère de L’Agriculture et du Développement Rural
MINPLADAT Ministère du plan, du développement et l'aménagement du territoire
NSIF/CNPS National Social Insurance Fund / Caisse Nationale de Prévoyance Sociale
NWP/NWR North West Province / North West Region
OAP/PA Old Age Pension/Pension Vieillesse
PC Project Coordinator
PIU Project Implementation Unit
SC Steering Committee
SWOT Strengths, Weaknesses, Opportunities and Threats
The Project GP-DERUDEP
WA/AT Work Accidents/ Accident du travail
DCET/MINEFI Ministry of Finance

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 TABLE OF CONTENTS

CERTIFICATION ................................................................................................................. i
DEDICATION ...................................................................................................................... ii
ACKNOWLEDGEMENTS.................................................................................................. iii
LIST OF ABBREVIATIONS............................................................................................... iv
TABLE OF CONTENTS ...................................................................................................... v
ABSTRACT ........................................................................................................................ vi
CHAPTER ONE ................................................................................................................... 1
1.0 BACKGROUND KNOWLEGDE OF THE ORGANISATION ................................... 1
1.1 Structural Framework of GP-DERUDEP ..................................................................... 1
1.2 Funding of the Project .................................................................................................. 4
1.3 Organisational Structure .............................................................................................. 5
CHAPTER TWO ................................................................................................................ 12
2.0 NATURE OF STAFFING FUNCTION ..................................................................... 12
2.1 Personnel Policy ........................................................................................................ 12
2.2 Internal Regulations ................................................................................................... 17
2.3 Critical analysis of Human Resources ........................................................................ 19
CHAPTER THREE............................................................................................................. 23
3.0 THE STAFFING FUNCTION IN GP-DERUDEP ..................................................... 23
3.1 Activities Carried Out ................................................................................................ 25
CHAPTER FOUR ............................................................................................................... 35
4.0 CONCLUSION ......................................................................................................... 35
4.1 Recommendations...................................................................................................... 35
REFERENCES ................................................................................................................... 37
ANNEXES.......................................................................................................................... 38
Annex I LOCATION OF BAMENDA AND ITS ENVIRONS IN CAMEROON ................ 39
Annex II LOCATION OF GP-DERUDEP (ENTRANCE AYABA STREET)..................... 40
Annex III EMPLOYEES SALARY RECORD (DIPE) ........................................................ 41
Annex IV SAMPLE EMPLOYEE PAY SLIP ..................................................................... 42
Annex V EXTRACTS FROM PAYROLL & BANK JOURNAL, JAN. 2013 ..................... 43

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 ABSTRACT

Le stage répond à un enjeu multiforme. S’il permet à l’étudiant(e) d’acquérir des

connaissances pratiques venant compléter celles acquise en cours, il permet aussi de voir
quelle est la différence entre ce qui est appris en cours et ce qui est pratiqué en entreprise. Le
stage vient encore procurer des connaissances indispensables à la compétitivité des étudiants
sur le marché de l’emploi. C’est dans cette perspective que nous avons été envoyés sur le
terrain. J’ai choisir de faire mon stage dans une organisation de développent rurale nommée
‘Grassfield Participatory and Decentralised Rural Project’ – GP-DERUDEP – (Projet de
Développement Rural Participatif et Décentralisé de «Grassfield »).
Les exigences de gestions d’une organisation à but non lucratif sont différentes de
celle à but lucratif. Cela implique que le managent des hommes dans ces structures est tout à
fait particulier. L’objectif de ce rapport est de présenter la pratique de la fonction ressources
humains dans un organisme de développement décentralisez et participatif (avec une
approche de développement ‘bottom-up’) au Cameroun : cas de GP-DURUDEP.
Le siège social de Grassfield Participatory and Rural Development Project (GP-
DERUDEP) est à Bamenda – Capital Régionale du Nord-Ouest. Elle est financée par le
Gouvernement du Cameroun avec l’appui de la Bank Africaine de Développement (BAD),
plus particulièrement le Fond de Développement Africaine (FDA), à travers l’accord de prêt
No 210015000706 (Projet P-CM-ABO-001)1. Ce projet est conçu avec la vision d’être
participative, décentralisé, et une approche de développement centrée sur les personnes.
Le projet comprend les quatre composantes suivantes : (i) Développement agricole ;
(ii) Renforcement des capacités; (iii) Appui aux infrastructures rurales; et (iv) Coordination et
gestion du projet à travers le Project Implementation Unit (PIU) qui est constituée des experts
and une personnel d’appui pour guidé et cordonner l’implantation du projet.
Nous avons donc dans ce rapport de stage, présenté dans une mesure la fonction
Ressource Humaine (RH) au sein d’une structure du développement rurale qu’est la GP-
DERUDEP. Dans une autre mesure, nous avons présenté les éléments du management des
RH auxquels nous avons pris part.

1
GP-DERUDEP (2007) Manual of procedures for the local development fund (LDF)
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 Internship Report GP-DERUDEP

CHAPTER ONE

1.0 BACKGROUND KNOWLEGDE OF THE ORGANISATION

Development Organisations in Cameroon are institutions that aim at improving the life style
of the less privileged class of the society at relatively lower costs. These organisations are non-
profit making and operated with private and/or public funds. Most development organisations have
foreign funding, but may also receive subventions from the local government and other donors.
These organisations implement aid and cooperation programmes in various aspects of the
Cameroonian economy, which include communication, telecommunication, health, education,
forestry, agriculture, gender issues, and human rights.
The North West is one of the then ten (10) provinces which formally made up the
administrative setup of Cameroon. Today we talk of Regions, with the North West Region having
seven administrative divisions; Mezam, Boyo, Bui, Donga-Mantung, Menchum, Momo,
Ngoketunjia. These Divisions are further divided into subdivisions which contain local councils.
In fighting poverty, varied levels of successes have led to a shifting in development project
strategies and paradigms across the globe. Top-bottom conceived projects have had great
limitations at the level of implementation and management especially after the projects have been
handed to the beneficial communities. Contemporary studies recommend that local communities
should themselves identify their problems, prioritise them and initiate projects to meet their own
aspirations in their drive towards development.
GP-DERUDEP is a project initiated to contribute to poverty alleviation in the rural milieu of
the North West Region by boasting farmers’ productivity in order to raise the famers’ incomes. An
increase in famers’ incomes through higher production and productivity should have a positive
impact on the socio-economic impact of the rural areas.

1.1 Structural Framework of GP-DERUDEP

1.1.1 Creation

The Grassfield Participatory and Decentralised Rural Development Project2 (GP-

DERUDEP) fondly referred to as the Grassfield Project is a Project of the Ministry of Agriculture
and Rural Development. The first phase of the project consisted of a financing of 15 Billion FCFA
in which the Government of Cameroon through a loan from the African Development Bank (ADB)

2
Translated into French on the ADB evaluation report of 2003 as Projet de Développement Rural Participatif et
Décentralisé de «Grassfield ».
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to finance 84 % of Project activities; The Government of Cameroon itself provided finances to the
tune of 10% while the Beneficiary Population was called upon to provide the remaining 6% for the
financing of the project’s budget. The Grassfield Project started its field activities in May-June 2005
with launching. The Project ended on 31 December 2010. After this first project an appraisal was
made by ADF and a second phase was designed to consolidate the gains of the first phase of the
project

1.1.2 Objectives of Project

1.1.2.1 General Objective

The overall objective of The Grassfield Project Phase I was to contribute to the reduction of
poverty in the rural areas of the North West Region of Cameroon in reducing by 10% the number of
households below poverty line by end of the sixth year.

1.1.2.2 Specific Objectives

The precise aim of the phase I of the project was to increase the income by 20% of small
rural farmers in the North West Region by the sixth year. This was to be achieved through the
increasing of agricultural output and thereby improving the socio-economic environment of the
rural farming population.

1.1.3 Activities of GP-DERUDEP

The components of the Project can be summarily grouped into four poles; agricultural
development, support to rural infrastructure, capacity building and project coordination. Some of
the activities performed in the various components listed herein are presented below:

1.1.3.1 Agricultural Development

With agriculture being the most significant economic activity in the rural areas of the North
West Region, poverty alleviation is carried out through the following activities:
 Increasing agricultural output, through:
 Expansion of arable areas;
 Intensification on existing farms;
 Training of producers.
 Facilitating agricultural/livestock integration, through:
 Promoting short cycle livestock rearing;

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 Improving animal health and promoting the establishment of veterinary surgeons in

livestock areas.
 Facilitating the marketing of agricultural produce, through the enabling access to marketing
facilities for requested communities; and the ensuring the effective functioning of the
Market Information System (M.I.S) of the Regional Delegation of the Ministry of
Agriculture and rural Development
 Ensuring environmental protection in order to ensure sustainable development by including
this important pillar of the said concept
 Ensuring the rational management of natural resources, through the development of a Rural
Space Occupancy Plan.

1.1.3.2 Capacity Building

An essential element of rural development is capacity building. Project beneficiaries need to
know how to survive in a rapidly mutation world and thus be able to efficiently benefit from the
windfalls of the project. Capacity building here goes through:
 Training of Community Development Agents of the Ministry of Agriculture and rural
Development
 Training of municipal councillors from all the councils of the North West Region.
 Ensuring community planning and programming, through the Strengthening of professional
organizations and the Training of Trainers in adult literacy for literacy training
 Building the capacities of Agriculture Professional Organisations for better management of
their production sub-sector
 Sensitising persons in contributing to the prevention and control of HIV/AIDS and endemic
diseases.

1.1.3.3 Support to Rural Infrastructures

This component globally seeks the improvement of rural infrastructures to accompany the
development plan. Specifically, support to rural infrastructures aim at:
 Facilitating the marketing of agricultural produce, through the rehabilitation of agricultural
service roads in the region.
 Improve on the living conditions of the communities with a view to increasing the incomes
of farmers, through:
 Financing the construction of community development infrastructures, using the
Local Development Fund.
 Training of local project management committee members.
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1.1.3.4 Project Coordination

The day-to-day running of the project is entrusted to a team of eight experts who are
supported by a staff of employees at the level of the Project Implementation Unit (P.I.U) and also
on the field. The objective here is the ensuring of smooth and regular coordination/management of
all project activities as presented already above. Project coordination/management which is seated
at the P.I.U and holds the crux of activities on the human aspects of the project is our major
concern. This has been presented below under the organisational chart and staffing function of the
project.

1.2 Funding of the Project

The source of funding for the project is as already mentioned party by the Government of
Cameroon acquired a loan from the African Development Bank (ADB); the Government of
Cameroon also provides some of the finances while the Beneficiary Population have to participate
by chipping in their own contribution to total project budget.

1.2.1 Funding for Project Phase I

The project had a total cost of 15 billion francs CFA and lasted six years, that is, from 2005 (Field
activities stated in May-June with a launching) to 31st of December 2010. The following are the
portions of funding provided for the first phase by the different stake holders;

 Loan from the African Development Bank 84%

 Financing provided by the Government of Cameroon 10%
 The Beneficiary Population 6%

1.2.2 Funding for Project Phase II

After the successful execution of the Grassfield Project Phase I from March 2005 to June
2010, the Government of Cameroon resolved to carry on with a second phase to consolidate and
capitalise the successes of the first phase. In this light, an ADB identification mission visited the
North West Region. This mission looked at the realizations of the first phase and the strategy for the
implementation of a second phase of the Grassfield Project. On the heels of this identification
mission, an ADB preparatory mission came to Cameroon from 25 February to 15 March 2013.

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1.3 Organisational Structure

ORGANISATIONAL CHART OF GP-DERUDEP

MINISTRY OF AGRICULTURE AND

RURAL DEVELOPMENT

STEERING COMMITTEE MIDENO

Project
Coordination

Technical Monitoring and

Assistance Evaluation

Technical Services Financial and

(Agronomist, CDO, Rural Administrative
Engineer, Socio-Economist) Services

Specialised Experts Other

Gov’t NGOs / CIGs Consultants Specialised
Departments Bodies

BENEFICIARIES

Source: GP-DERUDEP 2013

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According to the Organizational Chart presented at above, GP-DERUDEP is under

MINADER, which is its supervisory authority; this is due to the fact that most of its activities are
more agrarian and rural development inclined. A steering committee follows next and acts as the
strategic body of the organisation and determines long term policies and approves the budgets,
while a coordination unit follows headed by the Project Coordinator. The monitoring and evaluation
unit assists the coordination in project appraisal. The coordination oversees the activities of two
units; that of the Technical services (consisting of an Agronomist, a CDO, a Rural Engineer, a
Socio-Economist, and an Environmentalist) and the Finances & Administrative Services. Other
stakeholders of the project follow which include; Specialized Government Departments, NGOs,
CIGs, Experts and Consultants. The Beneficiaries are not left out of the organisational chart making
it effectively decentralised and participatory.

1.3.1 The Steering Committee

This is the strategic arm of the project. Under direct supervision of the national supervisor
body being the Ministry of Agriculture and Rural Development (MINADER). It is chaired by the
Governor of the Region and other development stakeholders. The Steering Committee (SC) has no
management role; rather the SC ensures the harmonious coordination and steering of project
activities. It is responsible for approving the annual work programs and budgets of The Project; as
such it ensures the control of the execution of the Project according to the contents of the project
documents. It receives and examines the Project’s audit report. It meets at least twice a year under
the chairmanship of the Governor of the North West Region. The composition of the committee is
presented below;
 The Director General of MIDENO
 The Regional Delegate for MINADER
 The Regional Delegate MINPLADAT
 The Regional Delegate Public Works
 Two (2) Representatives of the Civil Society
 Two (2) Representatives of NGOs
 Four (4) Representatives of Associations of Beneficiaries of whom at least two (2) must be
women.
 A Representative from the Caisse Autonome d’Amortissement (CAA)
 A Representative from the Department of Budget of the Ministry of the Economy and
Finance.
 A Representative from DCET/MINEFI

The Secretariat of the SC is assured by the Project Coordinator. The SC can be open to
representatives from other institutions and ministries as per the needs of the time in question.

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1.3.2 MIDENO

Regional supervision is entrusted to the North West Development Authority (NWDA).

Initially, the North West Rural Development Project was created after the project was appraised in
1980. Initially conceived to operate like the High Plateau Rural Development Project of the West
province implemented UCCAO, it could not be implemented by the NWCA because the
cooperative association did not have a sound financial base. This is why the Government of
Cameroon, by Presidential decree No 61/350 of 13th of August 19813, created the North West
Development Authority – NWCA, with the French appellation MIDENO which stands for “Mission
de Développement du Nord Ouest”.
MIDENO’s activities were initially oriented towards “overseeing” the implementation of the
Rural Development Project, while at the same time coordinating all rural development efforts in the
Province4. The project was supposed to raise farmers’ incomes through increased production and
productivity, as well as improved access of farmers to markets by improving on farm to market
roads. Today the organization’s objective has evolved to that of coordinating, supervising, and
conducting studies/research on rural development in the region.
MIDENO has designed and implemented three major projects that touched the lives of so
many North Westerners; they include MIDENO Project Phase I, MIDENO Project Phase II and
MEDINO Project Phase II Reformulated. After this Third Project MIDENO designed its next
project GP-DERUDEP took a new role of supervisory authority, leaving the implementation of the
project to a separate body – ‘The Project’ itself.

1.3.3 Project Coordination

Project coordination/management is carried out from a Project Implementation Unit (PIU)

that is composed of eight (8) specialists, that is, a Project Coordinator as team leader, an
Environmentalist, an Agronomist, a Socio-economist, a Rural Infrastructure Specialist, An
Accountant, a Community Development Officer (CDO) and a Monitoring and Evaluation Officer. It
has the function of running the day-to-day management of the project. This is done by;
coordinating, monitoring and supervising the entire work program and annual budget in relation
with executing agencies; preparing biding documents; establishment of financial statements;
management of human and material resources placed at the disposal of the project amongst other
activities.

3
Internship report MIDENO September 2010
4
Ibid
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1.3.3.1 Composition of the PIU

The Unit is made up of three (3) groups of staff, that is, the management staff, the support
staff and technical assistants. Management staff is composed of the P.C, an Agronomist, A C.D.O, a
Rural Infrastructure Engineer, an M & E Officer, A Socio-Economist, An Environmentalist, and An
Accountant.
The group of Technical Assistants is made up of a Community Development Expert (who is
the Principal Technical Assistant), An Administrative and Financial Expert and a Monitoring and
Evaluation Expert.
As for the Support Staff, they are made up of An Administrative Assistant, a store keeper, a
cashier, two secretaries, a receptionist, six drivers and a messenger/cleaner.

1.3.4 Technical Assistance

Principally manned by A Community Development Expert; whose role in the Project is to;
(i) Assume the Functions of Chief Technical Adviser to the Coordinator; (ii) elaborate and or put in
place a community development plan; (iii) ensure the follow up of the putting into place of the
different activities of the plan. Therefore some of the tasks assigned to this function are;
 Conceive, define, elaborate and follow up of the implementation of the self-promotion
policy of rural communities;
 Preparation and follow-up of training programs in Agricultural Training Centres, as well as,
Education and Community Action Centres;
 Conceive, define, elaborate and follow up of the implementation of self-promotion of Rural
Communities
 Appreciate the functioning of existing structures, judge the pertinence of requests made by
the community, and evaluate the priorities of the community.

1.3.5 Financial Management Expert

Placed under the supervision of the Coordinator of the Project, the Financial Management
Expert the following are some of the activities under this domain: Planning and coordination of the
financial aspects of the project; management of the Project’s Treasury; treating files dealing with
accounts; establishing financial statements; keeping an inventory of physical property; training
administrative and financial personnel of the PIU using the required data processing method in
place.
The Financial Management Expert shall work in close collaboration with the administrative
and financial services of the PIU, in which the project accountant is there to ensure the smooth
execution of administrative and financial activities of the Project. In addition to that the Project
accountant assists the Project Coordinator in the preparation of tender documents and procurement

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of goods and services following ADF Procedures. More so, supervision of the Accounting Officer,
the Cashier and other staff of the Accounting Service is done by the Project Accountant.

1.3.6 Monitoring and Evaluation

Placed under the supervision of the General Manager of MIDENO, the M&E Expert is
charged with the responsibilities; of preparing an M&E plan with a logical framework specifying
the pertinent indicators for all the activities of the different components of The Project, following
directives of MINADER, MINEFI and the ADB; ensuring the M&E of the strategic and operational
indicators retained in order to obtain information on the level of the realization of the different
objectives fixed and state the difficulties encountered; Advise the General Manager of MIDENO on
the strategies to be adopted to ameliorate the performance of different projects; Elaborate a system
of specific feedback on the projects; prepare and assist in annual missions of external auditors,
missions on midway evaluation; participate in the elaboration of different evaluation reports
amongst others.

1.3.7 Technical Services

The technical services are found at the level of the PIU offices. Under the supervision of the
various technical assistants that advice the PC, the technical services provide information in
different domains like Agronomy, Community Development, Rural Engineering, Socio-economics,
and Environmental science. This gives the project and integrated and holistic approach so as to give
it the classification as a sustainable development initiative.
This aspect of the service deals with matters regarding agricultural production in the Project.
Extending new technologies to farmers on production enhancement and increase in productivity,
while advising farmers on marketing opportunities is part of its mandate. While they are to
supervise the conventions signed between the Project’s executing agencies with respect to
implementation of agricultural and livestock activities.
The community development section of this service assists the Community Development
Officer in planning, organising and supervising training programs for community development.
They also assist the local communities in the realisation of village development plans. They also
assist the CDO by providing elements required for strategic planning and management of
contributions from the village and council level development institutions/communities for
maintaining assets obtained through project within the Local Development Fund
The section is to assist the Rural Infrastructure Engineer in planning of site works and in
finalizing contracts. Assistance is also provided in supervision of all infrastructural works including
ensuring the quality of the realisations.
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The services of the socio-economist are related to gender issues. Assisting the communities
in women issues and providing training solutions in many related areas, including the introduction
of Income Generating Activities at community level.
The environmentalists in this service prepare and monitor indicators on project activities that
affect the environment before, during and after implementation of the said activities. The service
provides information regarding mechanisms of environmental mitigation during the implementation
of project activities.

1.3.8 Finance and Administration Services

It consists of the Accounting Officer, the cashier, and other staff. It is headed by the Project
Accountant. This service ensures the smooth execution of administrative and financial procedures
such as assisting the PC in the preparation of tender documents and the procurement of goods and
services following ADF procedures.
It is also the role of the service through the Accounting Officer to key in data on the
justification of funds received from CAA/ADB; prepare salaries (declaring associated taxes) and
bank statements; manage expendable supplies and fixed assets; make requisitions for replenishment
of expendable supplies, amongst others.
Amongst the Cashier’s role is that of receiving all cash payments and issuing supporting
receipts; disbursing all cash on behalf of the project upon authorisation of the Project Accountant;
keeping tabs on all expenses files and ensuring proper filing of receipts and backed up documents;
regular update of the General Ledger as well as purchasing of petty items upon approval of the
Project Accountant or PC

1.3.9 Stakeholders

These are all the organisations or individuals that are involved with or concerned by rural
development in the North West Region. They could be specialised government departments like
regional delegations working for or in the rural communities; Non-Governmental Organisations
(NGOs) and Common Initiative Groups (CIGs) whose mission it is to improve the lot of the rural
community by alleviating poverty; Experts and Consultants that can provided added value to the
worth of the project; and other specialized bodies that are concern by the welfare of the rural poor.

1.3.10 Beneficiaries

The beneficial population are the rural communities that are trying to move away from
poverty through income generating activities. They have an important part to play since the
paradigm used here is that of ‘Bottom-up’ and not ‘Top-down’ development initiative. The
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beneficiaries are the ones to identify projects that are to be prioritised according to importance.
They also have to contribute a relatively small but significant proportion of the funding in other to
become real owners of the project, with remarkable dignity, after its completion.

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CHAPTER TWO

2.0 NATURE OF STAFFING FUNCTION

GP-DERUDEP in its drive for participatory and decentralised rural development in the
North West Region needs an efficient and functional human resource. Being a project partly funded
by the ADB, the GoC and the Beneficiary Populations, the exigencies of the personnel to be hired is
strictly based on job performance and the way results are accomplished.
In GP-DERUDEP the following activities surround the staffing function; on the one hand
we have an employee policy and on the other internal regulations meant to strengthen working
relations.

2.1 Personnel Policy

As development project worthy of its reputation a human resources policy has been
developed for GP-DERUDEP as materialised by a Personnel Policy Manual. This manual covers a
number of Staffing issues ranging from employment conditions, career development, leave and
absence, suspension of employment, termination of contract, rights of employees, wages and related
benefits, through travelling and transport.

2.1.1 Employment Conditions

As an organisation that promotes equal opportunities for all consistent employment

requirements and qualifications, GP-DERUDEP recruitments nationals and possibly non-nationals
in accordance with the labour legislation and regulations currently in place. Upon recruitment the
necessary documentation required is requested from the new recruit. After the submission of the
necessary paper work (Certified copies of certificates, attestations and testimonials) the integration
process begins through a probation period determined by current legislation and regulations.
In terms of professional classification, new recruits are placed on one of the six incremental
positions of one of the twelve professional categories of the Tertiary II sector (Collective
Agreement for tertiary II Sector). Previous professional experience on an equivalent job in the same
branch of activity is considered in placing them in a particular incremental position depending on
documentation provided at the time of recruitment. More so, Employees seconded from the civil
service or other organisations are placed on categories and incremental positions at least equivalent
to those applicable in their service of origin.

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2.1.2 Career Development

Periodic evaluations are carried out by supervisors to ensure quality job performance and
efficiency. Even as advancement is governed by higher interest and defined by the needs of the
Project, talents, virtues, aptitudes, effectiveness, efficiency, capacity, the determination to learn and
improve and the willingness to work with others are the guiding principles for the selection of
candidates for advancement.
Advancements in incremental positions are also performed as per regulations in place,
whereas reclassifications/promotions are the prerogative of the Project Coordinator assisted by
experts for the lower categories5, while the management board seats in for the higher categories6.
Promotions and reclassifications can be initiated by the management board upon recommendations
from the project coordinator or from the Project Coordinator following proposals from the board.
There is a joint advancement and promotion board that is made up of; the Project
Coordinator, the Project Monitoring and Evaluation Officer, the Financial Service and the Labour
Expert. The role of the board is to study all files presented for advancement/promotion. In addition,
GP-DERUDEP may periodically organise professional examination/tests for employees of different
categories and specialities as per the needs of service concerned
The project recognises the need for continuous staff education and training. Consequently,
its policy is to (within the limits of its financial resources and the need of service) provide training
and/or training assistance to employees for either long term or short-term or even for refresher
courses.
In matters of staff mobility, the place of recruitment is specified to be the P.I.U at the
entrance of Ayaba Street. However, employees are obliged to serve The Project wherever, their
services are required. Those employees transferred to other offices are provided benefits as per
current legislation and Collective Agreements in place. Mobility to The Project is not only
geographic it can also be Occupational. Depending on project needs and for better utilization of the
human resources at its disposal, employees can be temporarily transferred to a different job (of a
higher, lower or the same category) in accordance with regulations in place.

2.1.3 Leave and Absence

Leave and absence is conducted as specified by sections 89 through to 93 of the 1992

Labour Code of Cameroon. The personnel policy manual goes further to categorise leave and
absence into the following:

5
Categories one to nine
6
Categories ten to twelve
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Annual paid leave or vacation: The right to annual paid leave is in accordance with the
Cameroonian labour code as well as collective agreements for workers of the tertiary sector in
principle. The exception to the rule is for other workers (those seconded from other organisations)
who are not under the Labour code or have better leave arrangements in their service of origin.
Special paid leave of absence: The special paid leave of absence is not deductible from
annual leave. This leave is specified by the 1992 labour code operationalized by section 377 of the
collective agreements of the tertiary sector in accordance with decree No. 75/29 of 10th January
1975.
Special unpaid leave: For events other than those presented by Section 37 of the collective
agreement of the tertiary sector listed above the employee can request for up to ten (10) days of
unpaid leave of absence or permission. This would be granted if and only if such absence does not
interfere with the normal work schedule. However, the period of this leave is calculated and the
appropriate amount deducted from the earnings of pay period involved or the one immediately
following that which the leave of absence was granted.
Absence: Employees must in principle notify their immediate supervisor in writing and in
advance of the scheduled reporting time to work. Exceptionally, in the case of justifiable reasons
provide details of the reasons for absence within twenty four (24) hours. Unauthorized and
unjustified absences are subject to disciplinary sanctions.
Reserve: Depending on the necessity of service, employees can request and be put on
reserve for a period of not more than two years renewable once.

2.1.4 Suspension of Employment

Suspension of an employment contract is carried out within the armpits of the legislation
and regulations in force. Section 32 of the 1992 labour code provides more elaborate precision.
The reasons for suspension of contracts are identified in the personnel policy manual and
considerations for these reasons given. The reasons or justifications include; non-occupational
sickness and accidents, industrial accidents and occupational diseases and maternity leave

2.1.5 Termination of Contract

It occurs when there is cessation of activities by the employee and can be caused by;
resignation of the worker, dismissal, retirement, death, posting back to their service of origin or any
of the reason. As stated by the Cameroonian Labour Code, a contract of employment of may be

7
These events include ; Worker’s marriage 4days ; Death of Father, mother or child 4days ; Death of Spouse 5days ;
Delivery by worker’s wife 3days ; Marriage of Child 2days
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terminated by the employer or employee on the condition that previous notice is given by the party
taking the initiative of terminating the contract. Notification of termination shall be made in writing
to the other party and shall set out the reason for the termination8. The notice period depending on
the Category and Echelon is determined by a Period Table prescribed by the Minister of Labour and
Social Security after consultation with the National Labour Board9.
It is policy to provide compensation for termination or dismissal at GP-DERUDEP. This
compensation is as a matter of fact distinct from that payable in lieu of notice and not applicable for
termination on grounds of serious misconduct. It is payable to employees who have served The
Project for at least twelve (12) months and cannot be inferior to that provided for by the Collective
Agreement in place. The applicable rates have been prescribed by the Minister of Labour and Social
Security in Order No. 16/MTPS of 26th May 199310.
In principle, retirement conditions and arrangements are catered for by the legislation and
regulations in force, but exceptionally those on secondment are governed by specific laws and
regulations applicable to their service of origin. It is the policy of The Project to inform employees
in writing at least six months to due date to prepare and accompany the worker out.
As a plus GP-DERUDEP goes even further to providing retiring employees a gratuity
calculated as a percentage of the average monthly salary earned by the employee during the last
twelve (12) months preceding the date of retirement11. This represents The Project’s expressed
appreciation of the satisfactory way the employee rendered meritorious services, in which the
Steering Committee after serious considerations of the nature and quality of service of an individual
in the course of their career, could approve the award in excess of the payment due from the
Ministerial order presented above. Seconded staff can be also given a special gratuity by the
Steering Committee without prejudice to specific laws and regulation applicable in their service of
origin, provided retirement comes when they are still at GP-DERUDEP and on condition that they
have put in at least five (5) years of uninterrupted service at The Project.
A Certificate of Service is also issued by the Employer (GP-DERUDEP) to any employee
who is leaving The Project. This document or testimonial contains the full names of the worker; the
date of assumption of duty at The Project and date of depart form The Project, the type(s) of
work/position successively done/occupied and the specific period for each work/position.

8
See sections 34 through to 36 of the 1992 Labour Code for more details
9
As per section 34(3) of the 1992 Cameroonian Labour Code
10
Which prescribes 20% from the 1st – 5th year ; 25% from the 6th – 10th year ; 30% from the 11th – 15th year ; 35%
from the 16th – 20th year ; from 21st year and above 40%
11
It is calculated thus: 20% for each of the 1st five years; 30% for each of the next ten years( i.e. Year 6-15) and 40%
for each of the next year from the 16th year.
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Moreover, where true and correct, the certificate also mentions the fact that the employee leaves
The Project free of all/any obligation.
Employment contracts are also terminated in the event of the passing away of the employee.
Benefits of dead employees are paid to heirs of the deceased in conjunction with the legislation and
regulations in force. In addition to death benefit or allowance provided for by the collective
agreement in place, The Project provides gratuity as presented above and in addition, a minimum of
at least one month’s salary. An appropriate coffin is provided and in the case where the deceased is
a transferred staff, transport or the cost of transport is provided from the remains of the employee,
their spouse and dependent children (as defined by legislation and regulations governing payment
of family allowances) from the place of death to that of recruitment or origin.

2.1.6 Rights of Employees

The rights to association, opinion and to protection of The Project’s employees are
guaranteed by the personnel policy in place. Consequently, an employee’s career is not be affected
by their political, philosophic or religious opinion or as a result of their membership in or refusal to
belong to any trade union or professional organisation, legal or not.
In addition, it is policy for The Project to fully protect employees against threats, abuses,
acts of violence, assault, insult and slander, defamation etc. to which the employee may be
subjected to because of or in the course of carrying out their duties.

2.1.7 Wages and Related Benefits

It is also policy for the project to stipulate wages in employment contracts either by the hour
or by piece of work and in clear terms. Employees are thus effectively paid only for work done
which are thus calculated as per the terms of reference initially agreed upon.
Certain bonuses, allowances, gratifications and benefits are also attributed to Project
employees. Some are regulated by legislation in place such as the case with seniority bonus,
overtime allowances. Others are not currently provided for in current legislation and thus the rates
are set up by the Steering Committee of the Project. Such as duty/responsibility allowance
(established for functional positions in due regard to the financial ability of the project), and
assiduity allowance for employees of categories I through VI. End of year gratifications are also
provided for by the employee policy and it depends on the financial situation of the project and is
only possible if approved by the Steering Committee upon recommendation from the Project
Coordinator.
Other allowances include Transport Allowance which is dependent on the availability of
funds for employees in active service not already enjoying vehicle basic allowance. Output
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allowance is determined by the Funding Agency (ADB) and is not provided for in the current
legislation. The employee policy also empowers the Steering Committee provide an allowance to
compensate for cost of living. The rates and conditions of payment are calculated to alleviate the
living conditions of Project employees.
Housing and housing allowances is also provided for and for time to time it is re-evaluated
by the Steering Committee. In addition a medical care plan is put in place to compliment the care
provided by the National Social Insurance Fund (CNPS).
Travelling expenses are catered for in the case of official missions, from the place to
recruitment to place of work and in the case of transfer from one location to another. Transport for
the employee’s spouse and dependent children in the case of transfer is the responsibility of The
Project. An additional allowance of travelling time is also paid to the displaced worker. The project
also provides the cost of transport to workers from place of work to place of recruitment during the
annual leave. The same is true for the employee, their spouse and dependent children back to the
place of recruitment.
As for personal effects the policy is for the Project to assist those travelling (up to a certain
proportion of their salaries) in the insuring of their luggage. The Project can also transport the
luggage of a transferred employee or engage the services of a public transport company.

2.2 Internal Regulations

In GP-DERUDEP working relations between management and her employees; employee

and employee; as well as employees and third parties are defined by the internal regulations. The
objective here is to put together human and material resources for optimal production. The
following elements are highlighted in the internal regulations of GP-DERUDEP.

2.2.1 Working hours

Working hours are designed following the labour regulations in force with a specification on
sector two of the tertiary industry. The working week runs from Monday to Saturday with specified
opening and closing hours each day including a lunch break. Working on Saturdays is conditioned
by the need of management.
Visitors to The Project’s offices during working hours are limited to individuals and
organisations in carrying out public transactions. Employees can however receive family members
and friends during lunch breaks or before and after working hours.

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2.2.2 Attendance, assiduity and punctuality

In principle a daily attendance record shall is to be signed by each and every employee every
working day. Arrivals and departures by the employee ought to be noted by authenticating their
initial in the arrivals and departure log book.

2.2.3 Discipline

Disciplinary sanctions for workers who go against the internal regulations are prescribed in
domains like lateness to work, loitering during working hours, smoking at worksites, asking or
receiving gifts (cash or kind) from anyone to do or not to do favours, interfering with the peace and
tranquillity required in the working environment, embezzlement, misappropriation and corrupt
practices, as well as falsification of official documents amongst other transgressions.

2.2.4 Project Vehicles and Machines

In principle all project equipment especially vehicles and machinery are to be operated by
employees with good working knowledge of their functioning, except prior instructions or
authorisation has been provided for. Vehicles (hired or belonging to the Project) are to be securely
parked at the place indicated by The Project at the end of every working day, except those assigned
to supervisors and other authorised staff who maintain their service vehicles at all times.
Drivers are advised to respect speed limits and respect other road users of the highway,
expenses from accidents due to drunkenness, recklessness are to be at the driver concerned. In the
event of an accident (especially in the case of personal injury or extensive damage to either the
project vehicle or third party’s property, also when no arrangement is reached with the other driver
or the other driver refuses to identify himself) the driver is to immediately report to law
enforcement officers and then notify the hierarchy of the Project.

2.2.5 Hygiene, Safety and Health

Equipment and materials such as clothing, touch lights and tools provided to workers for
efficient and safe execution of tasks assigned are to be properly handled and returned to the
organisation when every the employee is severing relations with the organisation. Employees are to
respect to the letter all rules on hygiene and safety in all worksites and offices and report defective
or faulty equipment, unsafe conditions and accidents no matter how small to their supervisor.

2.2.5 Sanctions

Failure to maintain the indispensable qualities of impartiality, honesty and integrity by any
employee as well as any other form of disciplinary or professional misconduct will lead to any of
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the following sanctions depending on the gravity of the misconduct: Verbal warning; written
warning, final written warning; suspension without pay of one (1) to eight (8) days; deferment of
increment for one (1) year; demotion to a lower incremental position or grade category; termination
of employment; and finally dismissal12. All sanctions, except court judgements are preceded by a
warning. They must also be justified and communicated to the employee concerned in writing and
copies sent to the labour inspector of the jurisdiction concerned. An employee dismissed due to
serious misconduct has no rights to notice or benefits associated with termination of contract13.
After receiving two written warnings the worker shall be instantly dismissed upon receiving the
third written warning.

2.2.5 Summary Dismissal

This is as a result of gross misconduct which leads to immediate termination of the contract
of employment. Some of the conducts defined as gross misconduct include but are not limited to:
Theft, misappropriation or embezzlement of the organisation’s property or those of other
employees, fraud or forgery injurious to the Project, irregular or unauthorised absences of up to a
maximum of two days, drunkenness or being under the influence of ‘drugs’ during working hours,
assault and battery at the job site, cheating of any form prejudicial to the company, disloyalty,
disobedience and lack of respect, smoking in prohibited areas, releasing or copying formal
documents and drawings owned by the company to third parties.

2.3 Critical analysis of Human Resources

In trying to carry out a critical analysis of the HR function it would be good to approach the
issue holistically. This means that we have to look at all aspects on the HR environment, both
internally and externally. This can be done easily by performing a simple and summarised SWOT
Analysis (Strengths, Weakness, Opportunities and Threats). The Strength and Weaknesses are
related to the internal environment, whereas, the Opportunities and Threats are tagged to the
external environment of the organisational as a whole. It is using this SWOT analysis that the HR
function can effective design its strategy and align it with the global strategy of the project with has
a limited duration of existence. That is if we consider that the first phase of the project lasted six
years and that the second phase will soon go operational some soon.

12
All sanctions are presented in incremental order.
13
This is subject to confirmation of the gravity of the said misconduct by the competent labour court.
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2.3.1 SWOT Analysis

2.3.1.1 Strengths with regards the internal environment of the organisation

 Fulfilment of Local development needs; GP-DERUDEP is the project that aims at reducing
poverty in the rural communities in the North West Region, based on a participatory and
decentralised format (bottom-up development paradigm).
 Sufficient Funds; before approval of The Project Phase I and its follow up Project to
consolidate gains of Phase I (i.e. GP-DERUDEP Phase II), the principal donors ensured that
the funding was already secured and that the participation of the beneficiary communities
would be guaranteed.
 Assets and Resources; it has acquired just the required assets needed for its existence as
proposed in the loan agreement. A newly built structure shelters the Project Implementation
Unit (PIU) as well as the head office of the Regional Supervisory organ – MIDENO.
 Fully supported by the GoC; the Government of Cameroon is willing to provide all needed
resources and assistance to GP-DERUDEP to carry out its activities in the implementation
of the project to reduce rural poverty.
 Covering more than one development sectors; GP-DERUDEP is using an integrated
approach in its four dimensional approach (Agricultural development, Support to rural
infrastructure, Capacity building and Project Coordination).
 Capabilities, GP-DERUDEP is capable of running projects according to international
standards. GP-DERUDEP Phase I which upon evaluation was classified as the best ADB
sponsored project in Cameroon in 201214.
 Competitive advantage; GP-DERUDEP has full cooperation of the rural populace since the
development needs are identified by the beneficiaries themselves and in most cases are
therefore very willing to contribute to project realisations by providing local labour and
materials at much reduced costs.

2.3.1.2 Weaknesses with regards the internal environment of the organisation

 Insufficiency of staff training programs; the training program in The Project is not
elaborated strategically. There is need to continuously upgrade the skills of the employees of

14
Report of the 28th quarterly workshop grouping all ADB sponsored projects in Cameroon held in Bamenda in
October 2012

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GP-DERUDEP on a long term basis. There is no official strategic planning of training; It

may be due to the length of Phase I being six (6) years so only training in short courses can
be approved but the competitiveness of the employees on the labour market after the end of
the project should also be considered when strategically planning the training programs.
 Limited number of employees; most of employees working under GP-DERUDEP seem to
be cumulating more than one post; this makes their work tedious and cumbersome and
thereby reduces productivity. Job descriptions should be developed for each post and clearly
explained to those holding the various functions.
 Insufficient use of IT; In the era of information technology where everyone forced to get
into information technology and computerizing their activities, so many of their activities
are still manual. Even though efforts most of the work is done electronically on
spreadsheets, a lot of limitations are encountered when the data to be handled becomes
bulky over the years.
 Limited Office space; the sharing of office space between the Regional Supervisory
Authority – MIDENO and The Project – GP-DERUDEP has some limitations and
inconveniences as the office space seems to be not enough for all the workers of both
organisations.

2.3.1.3 Opportunities with regards the external environment of the organisation

 Upcoming trends of decentralisation; will give the project added advantage in local
development efforts especially with the experience already acquired form Phase I of the
project.
 Development of new technology; this includes ICTs with new concepts like M.I.S
(Marketing Information Systems) and other Information Systems (such as in management
and strategic planning) that could be useful to rural development stakeholders.
 Recent government efforts to move to second generation farming by revamping the cash
crop and food crops sector, as well as improve livestock and fisheries in the Country in
general and in the Region in particular; should strengthen the importance of The Project.
 Africa’s development century; new trends of Africa becoming the next development hub
after the Asian tigers and Latin American countries leading the growth scene for some time
now should provide reason for hope in the attainment of project objectives.
 Implantation of many professional higher institutions (pubic and private); with programs on
development, project design and management to produce the next generation of workers in
The Project and therefore ensure continuity in coming years.

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2.3.1.4 Threats with regards the external environment of the organisation

 Instability of economy of Cameroon; the inability of the country to attain double digit
growth rates means that absolute certainty especially for finances expected from the GoC
cannot be entirely assured. The difficulties experienced in the Financing of MEDINO phase
II is still fresh even though the financial situation of the GoC is by far better today.
 Non-availability of specialised skilled employees; even though this project in a region with
an outstanding number of years in rural development, we must say that employees with the
right qualifications and experience of integrated rural development in Africa are rare to
come by. This implies that it would be problematic to increase the staff strength or replace
the existing staff when they are due retirement.
 Brains drain; from the region in particular and the country in general of skilled labour has a
major impact on performance and productivity. Employees may shift to other regions or
countries because of better working conditions.
 Funding is almost entirely dependent on ADB approval; being the major funding agency. A
diversification of funding sources would be able to give the project more financial security
in the midst of an increasingly unstable financial world.

Amidst all the weakness and threats within an increasingly unstable global environment The
Project still stands tall as one of the best managed ADB projects in Cameroon. Actually on the 28th
quarterly workshop grouping all African Development Bank-ADB sponsored projects in Cameroon
took place in Bamenda in 2012, the Director General of MIDENO said GP DERUDEP was voted as
the best project by the consortium of stakeholders in the process which is an indicator that the
project created a lot of impact on the livelihood of beneficiaries15. He also expressed the desire of
the population of the Northwest region who are anxiously waiting for the second phase of the
Grassfield Participatory and Decentralized Rural Development Project-GP DERUDEP.

15
The Eye Newspaper of Wednesday, October 17, 2012
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CHAPTER THREE

3.0 THE STAFFING FUNCTION IN GP-DERUDEP

The HR Function aims at effective management of people in order to attain organisational

objectives at an optimal level. It can be seen as “the management of employment, to incorporating
individual and collective relations, the whole range of Human Resources practices and processes,
line management activities and those of HR specialists, managerial and non-managerial actions”
(Mick Marchigton and Adrian Wilkinson, 2002). This gives the function the task of attracting the
right competences, motivating and maintaining them within the firm for the most optimal
production possibilities. The HR Function which has evolved from the traditional role of personnel
administration, is increasingly taking (or asked by top management assume) the role of not only
agent of change but manager of change.
Like in the case of many organisations that can be termed micro, small or medium sized16,
The Project has no functioning HR Department. The function is a share one as is the case even with
large corporations and so many different experts including the Project Coordinator do the HR
Management activities in one way or another. We therefore think that to have a global appreciation
of this complex HR Management phenomenon a brief analysis using the systems approach is
necessary.
For Gilberto Gallopin (2003), a system is simply defined as a set of interrelated elements (or
subsystems). He provides further precision that relations or inter-linkages between the elements of
the system may occur in different manifestations, for instance, economic transactions for social
entities and matter or energy for molecules or organisms. For Donnadieu et al (2013) the systemic
approach relies on the apprehension of certain concepts like; system, interaction,
retroaction/feedback, regulation, organisation, finality, entirety, evolution … Furthermore, it takes
the form of experimentation/modelling which greatly applies graphical language and ranges from
the designing of qualitative models in map form, to the elaboration of quantified and dynamic
models which are computerised and can be simulated.
The systems approach as briefly applied herein for an analysis of the staffing function in
GP-DERUDEP is in two aspects; initially as a body of knowledge with four key concepts, that is,
complexity, entirety, system and interaction. Other concepts such as variety, finality, project,
information, feedback, open/closed, and black or white box are also presented. Then in the next
analysis which shows the systems approach as a method with a prudent but ambitious approach a

16
Classification based on the size of their HR and not in terms of the amount of business they handle or turnover.
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number of tools are employed such as triangulation, analysis and graphical language to permit
simulation at the end.
As a system, GP-DERUDEP is a rural development project that can be seen as an open
system that has autonomy with human, material, financial and organisational resources that are
combined at appropriate amounts for efficient attainment of project goals. The interactions between
projects resources and also the project stakeholders on a continuous basis and the feedback that is
generated results in a form of auto-regulation that leads to the evolution of the project towards its
global vision of poverty reduction in the North West Region. This complex nature of affairs is felt
not only within interactions of the various resources placed at the disposal of The Project but also at
the level of the staffing function. With recruitments done at various levels as seen in the
employment policy of the project, it should be noted that the structure of this organisation is very
peculiar as it is structured like that of a consultancy firm with experts is different areas that are
pertinent to the realisation of project objectives. Consequently, Using Tom Burn’s classification of
organisational structure we can place The Project under the category of an Organismic Structure17
with a greater tendency horizontal or lateral supervision and job functions are not easily defined as
so many responsibilities have to be refined to meet the changing environment in which the
organisation operates.
The cultural characteristic of the organisation is not that easy to describe from empirical
observation. However, using Handy’s cultural topological classification, it seems to tend towards a
culture of both tasks cultures and person cultures. This means that it can be likened to a network of
connections where the realisation of the project or individual task requirements is the major binding
factor. Therefore the sharing of ideas and internal occupational mobility is favoured here. At the
same time it is a person culture in that reporting lines evolve in time depending on the importance
of key individuals of the organisation especially when these persons have particular valued
professional skills.
Using the method of systemic triangulation we can also analyse the staffing function of the
project as per information obtained and observations made during the internship. This multi-
disciplinary approach will permit us to use the tool of systemic triangulation to analyse the HR
section’s function, structure and history to determine the dominant culture.
Function:
The function is a shared one. In terms of recruitment, training, evaluation and promotions it is
carried out at different levels depending on the employee concern. It has a vital role in the

17
As opposed to a Mechanistic Structure where job functions have been strictly broken down into specialist tasks that
are ‘precisely defined’ and having a vertical management structure.
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realisation of a conducive working atmosphere for the employees, as well as, the employer. The
most important aspect of this function has already been mentioned above which is one of attracting
the right competences, motivating and maintaining them within the firm for the most optimal
production possibilities
Structure:
The structure of the HR section in The Project is like that of most organisations with a limited
number of employees, it is a shared function. This implies that the structure though may be seen as
complex simply follows the hierarchical structure as presented in the organisational chart in the
appendix herein. Thus the HR manager or role is practice at all levels with ever supervisor playing
the role.
History:
The history of the HR function in the project is a short one; the first phase existing for six years;
consequently it has been a dynamic process in which the relations amongst employees have been
mutually adjusting to fit together as parts of the same puzzle. These mutual adjustments in search
for dynamic equilibrium have led to the current organisational chart at this point in time, as
presented herein in the annexes. Some minor modification had to be included to that of the original
organisational chart that was used when the project started through auto-regulation so as to come
out with the present working structure.
In conclusion therefore, by using this systemic triangulation tool, an integrated
understanding of the HR function in this organisation that has the presentation of task cultures in
matrix organisations (consultancy firm) we can safely say that the culture here can be likened to a
network of connections in which the delivery of project or tasks requirements is the overriding
concern. Such a culture enables considerable sharing of ideas and internal mobility, although it can
be difficult for someone coming for a role culture (that corresponds closely to functional
organisations-highly procedural) to adjust to one in which they report to multiple leaders.

3.1 Activities Carried Out

3.1.1 Service of Administration and Finance

This service is supervised by the Project Accountant who is responsible for overseeing the adequate
implementations of the administrative and financial procedures as prescribed by the manual of
financial and administrative procedures approved by the Board of Directors.

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3.1.1.1 Calculations of the pay roll

The calculations of the pay roll computed electronically using a computerized spread sheet and
stored for the generation of payslips whenever it is needed (see annexes for sample). The Employee
Salary Records generated automatically to the DIPE Sheet by way of a relational database. We have
attached a copy of the DIPE sheet at the annexes and the computations are herein explained.

Computing allowances and salary deductions

Two key elements have to be considered in the computation of the payroll, be it individually (for
each worker) or collectively for all the workers in the organisation, that is, Taxes and contributions
both for the employees as well as the employer. Taxes include Personal Income Tax (PIT)18,
Communal Tax or CAC (Centime Additionnelle Communale) Land Bank Tax (LBT), Audio Visual
Tax or CRTV, while contributions are principally Social Insurance contributions (CNPS19), and also
health Insurance. There are some taxes and contributions that even though calculated on the
employee’s remuneration is shared between the employer and the employee, while others are
entirely borne solely by the employer on one hand or the employee on the other hand

In order to make calculations for the pay roll a number of elements have to be established; the Basic
Salary, Allowances, the Gross Taxable Salary, Gross Annual Taxable Salary, Net Annual Taxable
Salary, Net Monthly Taxable Gross Salary Deductions and the Net salary have to be determined.

Basic Salary: The basic salary is extracted from the employment letter and in GP-DERUDEP
salaries are negotiated on the basis of the Salary scale of the tertiary II sector. The grid of salaries is
accorded in terms of echelon and category as referred from the bareme of salaries of the tertiary
sector as established by their collective convention.

Allowances: These are financial increments added to the basic salary to compensate for extra work
provided and ease the employees’ productive efforts. Some allowances that are common in rural
development organisations are presented below and the proportion which is taxed is cited. Note that

18
IRPP (Impôt sur le Revenue du Personne Physique) in French
19
Caisse Nationale de Prévoyance Sociale
Colin Lashe Achu 26 Masters in Human Resources Management
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not all allowances are allocated to employees of the project. Moreover, middle and top management
employees have more allowances than the regular employees.

 Duty Allowance; it is attributed to those who are duty post holders and is 100% taxable
 Technical Allowance; this is given to those whose post requires specialised or technical
activities and is 100% taxable
 Telephone Allowance; it is provided to staff to facilitate communication, it is 100% taxable.
 Housing Allowance; this is provided to ensure that the live in a secure environment and help
reduce their cost of living, while meeting up with their living standard (15% is taxable).
 Electricity Allowance; It is provided help workers meet the cost of their living standard (4%
is taxable).
 Water Allowance; It is also provided to assist in meeting with the cost of living standards
(2% is taxable).
 Transport Allowance; this is provided to facilitate movements of management staff
especially to and from work (10% taxable).
 Entertainment Allowance; It is provided to top management to permit that receive guest
with dignity and avoid using their private funds or that of the organisation to receive office
guests (10% taxable)
 Seniority bonus; it is a percentage of the total taxable salary and it increases by 2% each
year of service but no seniority bonus will be entitle to any staff for the 1st two years in
service.

NB; Not all of these allowances are used by organisations; each organisation chooses the most
appropriate ones to motivate its personnel.

Moreover additional information needed for the calculations of taxes and contributions presented
herein:

 NSIF/CNPS: This is 2.8% of the Gross Salary (GS) minus Transport Allowance. There is a
ceiling is for calculations on CNPS dues which is 300 000Fcfa per month or 3 600 000Fcfa
a year.
 Land bank tax (LBT): It is 1% of Gross Taxable Salary (GTS)
 Trade Union Dues (TUD): This is 1% of the Basic Salary (BS) if the worker belongs to a
trade union.
 Additional Council Tax (CAC): This is 10% of the Personal Income Tax (PIT). It is only
deducted from those staff who earn above 62 000Fcfa and above per month.
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 Local Development Tax (LDT): This is deducted from workers whose monthly GTS is
above 62 000Fcfa. It is derived from the following range:

62,000Fcfa to 75,000Fcfa = 250Fcfa

75,001Fcfa to 100,000Fcfa = 500Fcfa
100,001Fcfa to 125,000Fcfa = 750Fcfa
125,001Fcfa to 150,000Fcfa = 1 000Fcfa
150,001Fcfa to 200,000Fcfa = 1 250Fcfa
200,001Fcfa to 250,000Fcfa = 1 500Fcfa
250,001Fcfa to 300,000Fcfa = 2 000Fcfa
300,001Fcfa to 500,000Fcfa = 2 250Fcfa
500,001Fcfa and above = 2 500Fcfa

Cameroon Radio Television (CRTV); This is paid by employees whose monthly GTS is 62
000Fcfa and above; the deduction is carried out following the ranges below;

62 000Fcfa to < 100 000Fcfa = 750Fcfa

100 000Fcfa to < 200 000Fcfa = 1 950Fcfa
200 000Fcfa to < 300 000Fcfa = 3 250Fcfa
300 000Fcfa to < 400 000Fcfa = 4 550Fcfa
400 000Fcfa to < 500 000Fcfa = 5 850Fcfa
500 000Fcfa to < 600 000Fcfa = 7 150Fcfa
600 000Fcfa to < 700 000Fcfa = 8 450Fcfa
700 000Fcfa to < 800 000Fcfa = 9 750Fcfa
800 000Fcfa to < 900 000Fcfa = 11 050Fcfa
900 000Fcfa to < 1 000 000Fcfa = 12 350Fcfa
1 000 000Fcfa and above = 13 000Fcfa

The employee’s deductions for taxes and contributions

We can use some of these elements to carry out a practical exercise by computing the net salary for
an imaginary worker of GP DERUDEP; Mr. Colin ARMAND who was employed as a staff of
middle management since 2009; his monthly basic salary is 100,000Fcfa and has the following
allowances:
Colin Lashe Achu 28 Masters in Human Resources Management
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Description Amount (Fcfa)

Basic Salary 100,000
Housing Allowance 30,000
Electricity 25,000
Water 15,000
Telephone 20,000
Fuel 20,000
Gross Salary (GS) 210,000

The following are components needed in the calculation of the payroll:

Taxes = PIT, CAC, LBT, CRTV

Contributions = CNPS

Now we will compute all the necessary deductions then total it, in order to deduct from the Gross
Salary (GS) to obtain the worker’s Net Salary (NS). In other words;

NS = GS – Total of Deductions

The deductions are calculated as follows:

In order to compute PIT we need to determine the Gross Annual Taxable Salary (GATS),
then we effect the necessary deductions, get the various percentages of the various portions and then
divide by 12 to bring it back to Monthly PIT. To compute PIT therefore we start by calculating the
Intermediate Gross Taxable Salary (IGTS) by deducting allowances not taxable at the rate of 100%;

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IGTS = GTS – Housing Allowance – Telephone – Water.

= 210 000 – 30 000 – 25 000 – 15 000
= 140 000
GS = IGTS + MIN (Housing; 15%IGTS) +MIN (ELEC; 4%IGTS) +MIN (Water; 2% IGTS)
= 140 000 + 21 000 + 5 600 + 2 300
= 169 400
GATS = GTS × 12
= 2 032 800
NATS = GATS – 30% GATS – 2.3 %( MIN (GATS-Transport; 3 600 000)) – 500 000
= 2 032 800 – 609 740 – 56 918 – 500 000
= 866 042

Percentages of the various portions of the NATS;

Various portions of the NATS Portion of Salary(Fcfa) % Amount (Fcfa)

1Fcfa to 2millionFcfa 866 042 10% 86 604
2millionFcfa to 3millionFcfa 15%
3millionFcfa to 5millionFcfa 25%
5millionFcfa and above 35%
Total PIT 86 604

Monthly PIT (86 604Fcfa ÷ 12) = 7 217Fcfa

Monthly CAC (10% × 7217Fcfa) = 722Fcfa
CFC(1% GTS) = 1 694Fcfa
CRTV (Range) = 1 950Fcfa
Total of Taxes = 11 583Fcfa

Contributions
CNPS (2.8% (MIN (300 000; GS-Transport)) = 5 880Fcfa

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Table of Deductions

Deduction Rate Working Total Fcfa

TAXES
PIT NATS × % Various portions Already computed above 7 217
CAC 10% of PIT 10% × 7 217Fcfa 722
CFC 1% of GTS 1% × 169 400Fcfa 1 694
CRTV Range 200 001Fcfa to 300 000Fcfa 1 950
Total 11 583
CONTRIBUTIONS
NSIF/CNPS 2.8% of GS-Transport 2.8% × 210 000Fcfa 5 880
Total 5 880

Following the formula above (Net Salary = Gross salary – total of deductions)

Description Amount Fcfa

Gross Salary 210 000
Deductions 17 463
Net Salary 192 537

(One hundred and ninety two thousand five hundred and thirty seven francs)

On a spread sheet it is calculated as follows;

The following formulae can be useful in calculations of the various taxes and contributions
presented after in as a spread sheet draft. It is also used in the computation of the Employee Salary
record (DIPE) and Payslip of which samples of imaginary workers are presented in the annexes.

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DESCRIPTION RATE FORMULA

Gross Salary =Sum(BASIC SAL + Housing + Electricity + Water + Telephone +
(GS) Fuel )
Intermediate =GS-(Housing + Electricity + Water)
Gross Taxable Or = GS-(elements <100%)
Salary (IGTS)
Gross BASIC SAL (100%) Housing =IGTS+MIN(Housing, IGTS *15%)+MIN(Electricity, IGTS
Taxable (15% of IGTS & Real Amount) *4%)+MIN(Water, IGTS *2%)
Salary (GTS) Electricity Min (4% of IGTS &
Real Amount) Water (2% of
IGTS & Real Amount)
Telephone (100%) Fuel
(100%)
Gross Annual =IGTS*12
Taxable
Salary (GATS)
Net Annual Tax rebate for Professional =GATS-30%*GATS-500000-MIN((GATS-Annual
Taxable Salary fees (-30%IGTS) Standard tax Transport),3600000))*2.8%
(NATS) rebate (-500 000) CNPS
(2.8% of ceiling20 of GATS)
Personal 1Million – 2Millions = 10% =(If(NATS>=2000000,2000000*10%,NATS*10%)+If(NATS
Income Tax 2Millions – 3Millions = 15% <2000000,0,SI(NATS>=3000000,1000000*15%,(NATS-
(PIT) 3Millions – 5Millions = 25% 2000000)*15%))+If(NATS<3000000,0,If(NATS>=5000000
5Millions + = 35% ,2000000*25%,(NATS-3000000)*25%))+If(NATS<5000000
,0,(NATS-5000000)* 35%))/12
Communal Tax 10% of Personal Income Tax =10%*PIT
(CAC )
Audio Visual Range presented above =If(GTS<=62000,0,If(GTS<=100000,750,If(GTS<=200000,1950,If
Tax (CRTV) (GTS<=300000,3250,If(GTS<=400000,4550,If(GTS<=500000,
5850,If(GTS<=600000,7150,If(GTS<=700000,8450,If(GTS<=80000
0,9750,If(GTS<=900000,11050,If(GTS<=1000000,12350,If(GTS>10
00000, 13000))))))))))))
Crédit Foncier 1% of Gross Taxable Salary =1%*GTS
du Cameroun
(CFC)
National Social 2.8% of ceiling of Gross =2.8%*MIN(GS-Transport Allowance,300000)
Insurance Salary
Fund (CNPS)
Deductions Total of taxes and =sum(PIT; CAC ;CRTV;CFC;CNPS)
(Deduc.) contributions
Net Salary Gross Salary – Deductions =GS-Deduc.

20
Ceiling for CNPS is 300 000frs a month or 3 600 000frs a year.
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Description Amount (Fcfa) Portion of the NATS Fcfa % Amount

Basic Salary 100,000 1Fcfa to 2million 10% 86,604
Housing Allowance 30,000 2million to 3million 15% -
Electricity 25,000 3million to 5million 25% -
Water 15,000 5million and above 35% -
Telephone 20,000 Annual PIT 86,604
Fuel 20,000
Gross Total 210,000

Total of Taxes
Monthly PIT 7,217
IGTS 140,000 CAC(10% of PIT) 10% 722
Housing 21,000 CFC (1% of GTS) 1% 1,694
Electricity 5,600 CRTV (Range) 1,950
Water 2,800
GTS 169,400 Gross of Taxes 11,583

GATS(12 months) 2,032,800 Contributions

Abatt Frais Profes 609,840 Description % Amount
Abatt Forfaitaire 500,000 CNPS 2.8% 5,880
CNPS 56,918
NATS 866,042
Gross Contributions 5,880

NET SALARY
Gross Total 210,000
Gross TAXES 11,583
Gross Contributions 5,880
NET 192,537

The employer’s participation in taxes and contributions for employees

The second aspect of the payroll is that of the employer’s share of taxes and contributions paid for
the employees. These include on the one hand taxes; Land Bank Tax (LBT), National Employment
Fund (NEF), Local Development Tax (LDT); and on the other hand Contributions; Family
Allowance (FA), Old Age Pension (OAP/P.V) and insurance against Work Accidents (W.A/A.T)

Taxes = LBT + NEF + LDT

= 1.5% of GTS + 1% of GTS

= 3 150 + 2 100
= 5 250

Contributions = WA + OAP + FA

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= 1.75% GS + 4.2%(MIN (GTS; 300 000) + 7% (MIN(GTS; 300 000)

= 1.75% 210 000 + 4.2% (210 000) + 7% (210 000)
= 3 675 + 8 820 + 14 700
= 271 195
At the end of every month the summary of all deductions (including loans obtained by
workers and disciplinary deductions due to absences) made on the salaries of all employees is
inputted into the DIPE (Document d’Information sur le Personnelle Employé). The total
calculations are then used to pay the net amounts due and journalised in the various accounting
documents (See Annexes for Samples). The document is also used for tax declaration which is
usually done on or before the 15th of the next month, else penalties are paid. An example of the
DIPE for GP-DERUDEP is found in the annexes.

3.1.2 Procurement Service

Here we assisted the Contracts Assessment Expert (CAE) in the classification and shelving
of documents relating to projects funded by the Local Development Fund (LDF). Prefabricated Box
folders were folded and then labelled with the names of the various councils in the seven divisions
of the North West Region. Then all the related documents for each council project were initially
sorted out and the slotted into the already labelled carton folders. All non-related documents to LDF
funded projects were again sorted partially into GP-DERUDEP files and other files.
After that exercise was completed for all the files for we were provided with all contracts for
the LDF funded projects in the North West Region. We started by sorting those project contract
files that were associated only to one council area and those contract files that belong to The
Project. Then we were provided with a list of all the contract files for 2009 to 2012. The list was
arranged in order of council area, subdivision and division. With this list we sorted out all the
contract files as per council area and division and then brought them together with their
photocopies.
All in all, the activities that we were called upon to assist in were not only very interesting
but gave us the opportunities to have a hands on appraisal of the Staffing function as per the
realities of rural development organisations, as the case is in The Project. Match theory with
practice may not be as evident as it seems but we are force to admit that they all work together in a
complimentary manner to attain set objectives.

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CHAPTER FOUR

4.0 CONCLUSION

During the three months of this internship at GP-DERUDEP we had a wealth of experience
on working life in a formal organisation. We were able to practice in other to acquire the right
working habits form experienced workers. So many aspects of school life and knowledge acquired
at school were put to test. We were able to see the difference between the theory acquired at school
and practical realities on the field.
We were lucky to be provided with access to a wide range of documents by the
Administrative Assistant of the project. Reports, manuals and other reference documents were
quickly consulted when we were in doubt and permitted us to revise and improve on the knowledge
we had acquired in school.
It goes without saying that the mix of us interns from various schools and various
specialities in the area of Management and Agricultural Engineering gave us the opportunity to fine
tune each other’s potentials in the area of communicating knowledge and sharing new ideas. In
short, we were able to synchronise knowledge from different areas of study and different
universities to produce work that would otherwise not have been possible had we been working
individually.
However, we noted the following difficulties we came across during the internship period.
We had general problems when it came to logistics. In so many instances we had to move seats
from one office to another and even from one floor to another. The offices of the PIU seem only
adapted to receive official business actions. Their smallness prevents interns to be assigned
permanently to the offices to follow up the activities of the various supervisors concerned.

4.1 Recommendations

Considering that the difficulties experienced at the level of obtaining this internship and
effectively carrying it out, our recommendation will be double fold. We start with recommendations
directed to the school and then recommendations to the host organisation.
We request for the school authorities to have a permanent office of internships at the main
campus of Nkolbisson, moving to and fro to the Ekounou campus for issues concerning the
internships is not only time consuming and distracting but also expensive. Moreover, it should be
made mandatory to the office of internships to start handing in recommendation letters for
internship to interns to forward to the institutions to want to apply for internships as soon as the
Colin Lashe Achu 35 Masters in Human Resources Management
 Internship Report GP-DERUDEP

school year begins. They should not wait till students are preparing to go for Christmas break before
they start having meetings with students and informing them on what to do.
To GP-DERUDEP, the host organisation where the internship was carried out; it is clear that
training may not seem necessary considering the life span of the project. However, is the need to
keep the workers very competitive, through short continuous training programs in a constantly
mutating global environment so that even at the end of the project they would continue working for
other development projects
It would also be great to create a library and associated it with the achieves in order to
properly cater for the vast amount of documents found at the level of the PMO but which up till
now are not properly organised. This will not only give the employees access to the documentation
but also to students, researchers and why not the population of the North West Region.
There is an elaborate network connecting all the computers of the P.I.U to facilitate the
transfer of information using optic fibre technology. However one computer should be kept as a
dedicated server for backup of all documents against unforeseen circumstances. The organisation’s
data is also vulnerable since their Personal Computers (PCs) are not configured with different
security levels for the computers on the network. The fact that the organisation has also connected
all its computers to the internet means that the antivirus programs existing on them can be regularly
updated. However, there is risk of cyber-attack since an effective firewall or Demilitarized Zone
(DMZ) is inexistent.
The Industrial placement at GP-DERUDEP was fruitful since we were able learn a lot from
the various services that we visited. Generally we were able to gather useful working and practical
experience in running organisations, while specifically we were able to link theoretical and real life
scenarios on the management of HR. We were able to confirm that the HR component of any
organisation remains the lone variable that can increase productivity without limits.

Colin Lashe Achu 36 Masters in Human Resources Management

 Internship Report GP-DERUDEP

REFERENCES

BRUNETEAUX J.B (2009) Gestion des ressources humaines et communication, PUCAC

Donnel, James H. et al (1987) Fundamentals of Management, 4th ed. Homewood, Illinois,

GP-DERUDEP (1990) GP-DERUDEP Project Phase I: Programme and Achievements,

Fonds Africain de Développement (2003) Rapport d’Evaluation Projet de Développement Rural

Participatif et Décentralisé de « Grassfield ». Département de l’Agriculture et du
Développement Rural-Région Centre et Ouest

Grassfield Participatory Decentralised Rural Development Project (2005): Personnel Policy and
Internal Regulations, GP-DERUDEP, Bamenda

Naveed Arshad(2010), Internship Report (HRM), Punjap

MIDENO North West Development Update, quarterly publications of 2006 to 2008, Bamenda

Colin Lashe Achu 37 Masters in Human Resources Management

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ANNEXES

Colin Lashe Achu 38 Masters in Human Resources Management

 Internship Report GP-DERUDEP

Annex I LOCATION OF BAMENDA AND ITS ENVIRONS IN CAMEROON

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Annex II LOCATION OF GP-DERUDEP (ENTRANCE AYABA STREET)

To Veterinary
Junction

GP-
DERUDEP/
MIDENO
BUILDING

Finance
Building

Divisional
Public Officer
Security Bamenda II

Regional
Linguistic
P.M.O
Center
MIDENO
Old site Bamenda

Administrative
garage

To T-Junction

Ayaba Hotel

Source; Colin Internship Report 2010

Colin Lashe Achu 40 Masters in Human Resources Management
 Internship Report GP-DERUDEP

Annex III EMPLOYEES SALARY RECORD (DIPE)

Month: January 2 013

CNPS
Telepho PIT CAC CFC (2.8%(MI NET SAL CFC NEF AC@wk OAP
MATRICU BASIC SAL Housing Electricity Water ne Fuel GROSS (Intervals (10%* CRTV (1%* N(30000 (GROSS- (1.5% (1% * (1.75%* (4.2%(M FA (7%M TOTAL TOTAL
NAME LE (100%) (15%) (4%) (2%) (100%) (100%) SALARY of GTS) PIT) (Range) GTS) 0,GT) DEDUCTIONS) *GTS) GTS) LDT GT) GT,300) (GT,300) TAXES CNPS
Colin 11A394 100 000 30 000 25 000 15 000 20 000 20 000 210 000 7 217 722 750 1 694 1 694 197 923 2 541 1 694 1 500 3 675 8 820 9 800 16 118 23 989
Frank 21J479 200 500 60 150 50 125 30 075 40 100 40 100 421 050 19 820 1 982 4 550 3 396 3 396 387 905 5 095 3 396 2 250 7 368 12 600 19 649 40 489 43 014
Mark 31Y564 145 000 43 500 36 250 21 750 29 000 29 000 304 500 12 340 1 234 3 250 2 456 2 456 282 764 3 684 2 456 2 250 5 329 12 600 14 210 27 671 34 595
Bona 41U649 108 000 32 400 27 000 16 200 21 600 21 600 226 800 8 128 813 1 950 1 830 1 830 212 250 2 744 1 830 1 500 3 969 9 526 10 584 18 794 25 908
Smantha 51Y734 132 000 39 600 33 000 19 800 26 400 26 400 277 200 10 860 1 086 3 250 2 236 2 236 257 532 3 354 2 236 2 000 4 851 11 642 12 936 25 022 31 665
Luke 61U819 80 000 24 000 20 000 12 000 16 000 16 000 168 000 4 940 494 1 950 1 355 1 355 157 905 2 033 1 355 1 250 2 940 7 056 7 840 13 378 19 191
Paul 71I904 250 000 75 000 62 500 37 500 50 000 50 000 525 000 28 624 2 862 5 850 4 235 4 235 479 193 6 353 4 235 2 500 9 188 12 600 21 000 54 659 47 023
Yvonne 81O989 198 000 59 400 49 500 29 700 39 600 39 600 415 800 19 375 1 937 4 550 3 354 3 354 383 229 5 031 3 354 2 250 7 277 12 600 19 404 39 852 42 635
Josy 92J074 310 000 93 000 77 500 46 500 62 000 62 000 651 000 46 050 4 605 7 150 5 251 5 251 582 693 7 877 5 251 2 500 11 393 12 600 21 000 78 684 50 244
Nadine 12W159 75 000 22 500 18 750 11 250 15 000 15 000 157 500 4 371 437 1 950 1 271 1 271 148 201 1 906 1 271 1 250 2 756 6 615 7 350 12 455 17 992
Sandra 12A244 60 000 18 000 15 000 9 000 12 000 12 000 126 000 2 664 266 1 950 1 016 1 016 119 087 1 525 1 016 1 000 2 205 5 292 5 880 9 437 14 393
Tatiana 12P329 55 000 16 500 13 750 8 250 11 000 11 000 115 500 2 094 209 750 932 932 110 583 1 398 932 750 2 021 4 851 5 390 7 065 13 194
Tania 12J414 120 000 36 000 30 000 18 000 24 000 24 000 252 000 9 494 949 3 250 2 033 2 033 234 241 3 049 2 033 2 000 4 410 10 584 11 760 22 808 28 787
Kevin 14O499 163 000 48 900 40 750 24 450 32 600 32 600 342 300 14 389 1 439 3 250 2 761 2 761 317 700 4 142 2 761 2 250 5 990 12 600 15 974 30 992 37 325
Anslem 15M584 210 000 63 000 52 500 31 500 42 000 42 000 441 000 21 509 2 151 4 550 3 557 3 557 405 675 5 336 3 557 2 250 7 718 12 600 20 580 42 911 44 455
Debange 16B669 300 000 90 000 75 000 45 000 60 000 60 000 630 000 43 085 4 309 7 150 5 082 5 082 565 293 7 623 5 082 2 500 11 025 12 600 21 000 74 831 49 707
Rhianna 17H754 54 000 16 200 13 500 8 100 10 800 10 800 113 400 1 981 198 750 915 915 108 642 1 372 915 750 1 985 4 763 5 292 6 880 12 954
JEAN 17H755 220 000 66 000 55 000 33 000 44 000 44 000 462 000 23 288 2 329 4 550 3 727 3 727 424 380 5 590 3 727 2 250 8 085 12 600 21 000 45 461 45 412
Rose 18E839 220 000 66 000 55 000 33 000 44 000 44 000 462 000 23 288 2 329 4 550 3 727 3 727 424 380 5 590 3 727 2 250 8 085 12 600 21 000 45 461 45 412
Canon 19N924 500 000 150 000 125 000 75 000 100 000 100 000 1 050 000 114 992 11 499 11 050 8 470 8 470 895 519 12 705 8 470 2 500 18 375 12 600 21 000 169 686 60 445
Celine 20S009 400 000 120 000 100 000 60 000 80 000 80 000 840 000 73 489 7 349 8 450 6 776 6 776 737 160 10 164 6 776 2 500 14 700 12 600 21 000 115 504 55 076
Peter 21D094 99 000 29 700 24 750 14 850 19 800 19 800 207 900 7 103 710 1 950 1 677 1 677 194 782 2 516 1 677 1 500 3 638 8 732 9 702 17 133 23 749
BERTINA 21D095 400 000 120 000 100 000 60 000 80 000 80 000 840 000 73 489 7 349 8 450 6 776 6 776 737 160 10 164 6 776 2 500 14 700 12 600 21 000 115 504 55 076

Totals 4 399 500 1 319 850 1 099 875 659 925 879 900 879 900 9 238 950 572 587 57 259 95 850 74 528 74 528 8 364 199 111 791 74 528 44 250 161 682 241 681 344 351 1 030 792 822 241

Source; Author 2013

Colin Lashe Achu Masters in Human Resources Management

41
 Internship Report GP-DERUDEP

Annex IV SAMPLE EMPLOYEE PAY SLIP

REPUBLIC OF CAMEROON
Peace-Work-Fatherland
MINISTRY OF AGRICULTURE AND RURAL DEVELOPMENT
GRASSFIELD PARTICIPATORY AND DECENTRALISED RURAL DEVELOPMENT PROJECT
(GP-DERUDEP)
P.O. Box 1116, Bamenda Tel: 33 36 10 07 Fax: 33 36 16 65
PAYSLIP
First Name: Colin Month January
Last Name: ARMAND Matricule 11A394
Employment CNPS No
Post HR Assistant Family Status Single
Category

Code Description Base Rate Deductions Balance

Basic Salary 100 000
Housing Allowance 30 000
Electricity 25 000
Water 15 000
Telephone 20 000
Fuel 20 000
Salary Advance

Total 210 000

PIT 866 042 7 217 202 783

CAC on PIT 7 217 1% 722 202 061
CFC 169 400 1 694 200 367
CNPS 210 000 2.8% 5 880 194 487
CRTV 169 400 1 950 192 537

Total 17 463
S/Total
Salary Advance
Net Salary for the month 192 537
Total 210 000 17 463 192 537
Method of Payment:

Signature of Receiver: ___________________ AUTHORISING OFFICER

ID Card No of Receiver: __________________

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 Internship Report GP-DERUDEP

Annex V EXTRACTS FROM PAYROLL & BANK JOURNAL, JAN. 2013

D C 31-Jan D C
6413 Taxes on workers' remuneration 230 569
6611 Salaries and Commissions 9 238 950
664 CNPS (Social Expenses on worker's remuneration) 747 713
422 Salaries owed personnel 9 238 950
4311 Family Allowance 344 351
4312 Accident at work 161 682
4313 Old Age Pension 241 681
4472 Taxes on workers' remuneration 230 569
dᵒ
422 Salaries owed personnel 962 544
4313 Obligatory old age pension 74 528
4472.1 Personal Income Tax 572 587
4472.2 CAC on PIT 57 259
4472.3 CFC 74 528
4472.4 Audio Visual Tax 95 850

dᵒ
422 Salaries owed personnel 8 276 406
521 Chq No 0031 Colin Sal 01/13 192 537
521 Chq No 0032 Frank Sal 01/13 382 902
521 Chq No 0033 Mark Sal 01/13 276 820
521 Chq No 0034 Bona Sal 01/13 207 730
521 Chq No 0035 Smantha Sal 01/13 252 007
521 Chq No 0036 Luke Sal 01/13 154 556
521 Chq No 0037 Paul Sal 01/13 475 028
521 Chq No 0038 Yvonne Sal 01/13 378 183
521 Chq No 0039 Josy Sal 01/13 579 544
521 Chq No 0040 Nadine Sal 01/13 145 061
521 Chq No 0041 Sandra Sal 01/13 116 576
521 Chq No 0042 Tatiana Sal 01/13 108 281
521 Chq No 0043 Tania Sal 01/13 229 218
521 Chq No 0044 Kevin Sal 01/13 312 061
521 Chq No 0045 Anslem Sal 01/13 400 832
521 Chq No 0046 Debange Sal 01/13 561 975
521 Chq No 0047 Rhianna Sal 01/13 106 381
521 Chq No 0048 JEAN Sal 01/13 419 706
521 Chq No 0049 Rose Sal 01/13 419 706
521 Chq No 0050 Canon Sal 01/13 895 589
521 Chq No 0051 Celine Sal 01/13 735 536
521 Chq No 0052 Peter Sal 01/13 190 638
521 Chq No 0053 BERTINA Sal 01/13 735 536

19 456 182 19 456 182

Source; Author 2013
Colin Lashe Achu 43 Masters in Human Resources Management