This study is part of a larger study on PFM in the health sector, which aims to develop a conceptual framework linking health financing (HP), public financial management (PFM) and health outcomes. Its aim is to analyze the bottlenecks in Public Finance Management for health outcomes in Cameroon. The specific aim is to shed light on the various bottlenecks identified through an in-depth diagnosis of the country’s healthcare public finance management cycle, and to propose a few possible solutions to improve the quality of healthcare PFM in Cameroon.