A delineation of the impact of illicit financial flows on the right to development: details from Cameroon’s special criminal court

Purpose - This paper advances the argument that misappropriation of public funds should be construed as illicit financial flows (IFFs) which, undoubtedly, have an adverse effect on the realisation of the right to development. Furthermore, by detailing the nature of IFFs, this paper aims to demystify the shallow understanding of what is IFF or what are IFFs and why misappropriation of public funds should be seen in that light. Design/methodology/approach - This paper examines and interrogates the different judgements that have been delivered in cases tried and finalised by the special criminal court (SCC). With viewpoints that are backed by a theoretical understanding of Cameroonian criminal law in particular and criminal law in general, an analysis of the underlying intentions, motives and trajectories in the commission of misappropriation of public funds corroborate the view that the offence must be construed as IFFs. The data used in this paper are primary. Findings - A few pertinent findings were made in the course of this research. Firstly, the offence of misappropriation of public funds and IFFs are not distinct, and any effort to limit the use of “funds” to finances will ultimately miss the point as property with financial value will definitely amount to funds. Secondly, through misappropriation of public funds/property, IFFs have been committed based on the trends and figures disclosed in the judgements of the SCC. Finally, the right to development requires resources and by stealing public funds, resources are deprived, thereby compromising the realisation of development and the right to development. Originality/value - This paper examines the impact of IFFs on the right to development within the context of Cameroon. By diagnosing the definition of the crime of misappropriation of public property or funds, the paper argues that such an offence must be seen as IFFs given its nature, the motive and intention underlying its perpetration. By taking such perspectives, this paper not only adds to the literature thereon but further brings in new perspectives on those aspects of Cameroonian criminal law.