Institutional and Fiscal Decentralization: Blueprint for an Analytical Guide

Abstract

Provides an overview of the framework for an analytical method created to provide country studies of Burkina Faso, Ghana, Kenya, and Senegal to address the historical and institutional design of decentralization as outlined in each country's national constitution or legislation through the use of an institutional study and a field study. The six steps in this process assess: (1) the institutional approach to decentralization, its design, and any gaps between the institutional norm and the reality on the ground; (2) the decentralized budget which provides a benchmark for comparing the financing systems of the countries studied; (3) the assignment of responsibilities across levels of government; (4) the revenue structures and systems and financial autonomy of local authorities; (5) the financial transfers through intergovernmental grants to support local governments; and (6) statistical data which can be used to measure the decentralization of responsibilities and resources.