Decentralization can take many forms, depending on the nature of the functions which are decentralized, at the level of the control exerted by the local authorities on these functions and the type of institution to which the responsibilities are transferred. In the developing countries, the objectives of the decentralization process are, in general, focused on improving efficiency, equity, accessibility and the quality of the services supplied, as well as of the extent to which they cover the local needs. In fact, decentralization is very clearly linked to the economic development, as well as to the democratic government systems. Through decentralization one seeks the improvement of the performances of a certain service, by changing the authority and responsibility between key-actors, the improvement of the informational flux for fundamenting decisions and assessing performance, the establishing of the accountability mechanisms and the modalities of motivating all actors to be responsible in the fulfillment of their duties (Paul L. Hutchinson, Monitoring and Evaluation of Decentralization Reforms, 2004). A mechanism for assessing changes with respect to accountability is represented by the "accountability frame” (Brinkerhoff 2003, Aucoin and Heintzman 2000). These changes, applied in a consistent and coherent manner, will lead, implicitly, to the reduction of the level of corruption in the public system. Political decentralization (devolution) - the only actual one, as considered by analysts - presupposes the transfer of attributions and afferent decisional power to the local levels of government and the implicit limitation of the central intervention capacity. This being the case, decentralization constitutes an important change in the plan of the formal institutions in a state. Fiscal decentralization presupposed the creation of mechanisms for the transfer of the financial resources to the local level. It often, but not always, goes in parallel with political decentralization. To attempt to measure the degree ...
