World BankEuropean Commission2014-08-202014-08-202008-01https://hdl.handle.net/10986/19527The aim of this summary note is to highlight the technical complexity of the decentralization process in the Democratic Republic of Congo (DRC) as well as the risks and opportunities inherent in it. It also provides a review of the in-depth work conducted on the fiscal aspects of the decentralization process, which is crucial to obtain an understanding of the real life impact of the "40 percent" rule and the difficulties inherent in its practical application. It also provides an overview of potential solutions to the dilemmas faces by Democratic Republic of Congo's (DRC's) policy makers. In this regard, this note will review four key aspects of the decentralization process (fiscal aspects and competency transfers, human resource issues and capacity development, legal supervision issues, public investment management and the equalization fund) as well as a transversal analysis of the impact of these four aspects of the process on the education sector. This note, which is the result of joint work by experts from the World Bank and the European commission, considers technical aspects of the various elements of the decentralization debate.en-USCC BY 3.0 IGOACCOUNTABILITYACCOUNTABILITY MECHANISMSACCOUNTINGADDITIONAL PAYMENTADMINISTRATIVE CAPACITYADMINISTRATIVE FEEADMINISTRATIVE STRUCTUREADMINISTRATIVE SUPERVISIONALLOCATIONARTICLEAUDIT INSTITUTIONSBASE WAGEBASE WAGESBASIC COSTSBUDGET ESTIMATESBUDGET MANAGEMENTBUDGET PREPARATIONBUDGETINGCALCULATIONCALCULATIONSCAPACITY BUILDINGCAPACITY CONSTRAINTSCENTRAL AUTHORITIESCENTRAL GOVERNMENTCENTRAL GOVERNMENT BUDGETCIVIL SERVANTSCIVIL SERVICECIVIL SERVICE SYSTEMCOLLECTION AGENCIESCONTRIBUTIONCONTRIBUTIONSCREDIBILITYCURRICULADECENTRALIZATIONDECENTRALIZATION PROCESSDEMOCRATIC GOVERNANCEDEMOCRATIC GOVERNMENTSDEVOLUTIONDOMESTIC REVENUEEDUCATION EXPENDITURESEDUCATION REFORMEDUCATION SYSTEMENTITLEMENTSEQUALIZATIONEXPENDITUREEXPENDITURE ASSIGNMENTEXPENDITURE ASSIGNMENTSEXPENDITURE CATEGORIESEXPENDITURE OBLIGATIONSEXPENDITURE RESPONSIBILITIESFEE COLLECTIONFINANCESFINANCIAL CONTROLFINANCIAL MANAGEMENTFINANCIAL MANAGEMENT CAPACITYFINANCIAL RELATIONSFISCAL ARRANGEMENTSFISCAL BURDENSFISCAL CAPACITYFISCAL DECENTRALIZATIONFISCAL REVENUEFISCAL TRANSFERSFRAUDGENERAL PUBLICGOVERNANCE ISSUESHEALTH SERVICESHOUSINGHUMAN RESOURCEHUMAN RESOURCESINCOMEINCOME DISPARITIESINCOME LEVELSINFRASTRUCTURE DEVELOPMENTINSTITUTIONAL CAPACITYINTERGOVERNMENTAL RELATIONSINVESTMENT MANAGEMENTLEGAL FRAMEWORKLEGAL PROVISIONSLOCAL AUTHORITIESLOCAL ECONOMIESLOCAL GOVERNMENTLOCAL LEVELLUMP SUMMUNICIPAL SERVICESNATIONAL BUDGETNATIONAL EXPENDITURENATIONAL GOVERNMENTNATIONAL INVESTMENTSORGANIZATIONAL STRUCTUREORGANIZATIONAL STRUCTURESOVERHEAD COSTPAYMENT SYSTEMPAYROLL SYSTEMPERSONNEL MANAGEMENTPROGRAMSPROVINCIAL ADMINISTRATIONPROVINCIAL EXPENDITURESPROVINCIAL GOVERNMENTPROVINCIAL GOVERNMENTSPROVINCIAL LEVELPROVINCIAL OFFICIALSPROVINCIAL REVENUESPROVISIONSPUBLICPUBLIC ADMINISTRATIONPUBLIC EXPENDITUREPUBLIC EXPENDITURE MANAGEMENTPUBLIC EXPENDITURE REVIEWPUBLIC FINANCEPUBLIC FINANCE LAWPUBLIC FINANCIAL MANAGEMENTPUBLIC FINANCIAL MANAGEMENT SYSTEMPUBLIC INVESTMENTPUBLIC INVESTMENT SPENDINGPUBLIC INVESTMENTSPUBLIC MANAGEMENTPUBLIC OFFICIALSPUBLIC RESOURCESPUBLIC SECTORPUBLIC SECTOR EMPLOYMENTPUBLIC SECTOR REFORMPUBLIC SECTOR WAGEPUBLIC SECTOR WAGE BILLPUBLIC SERVANTSPUBLIC SERVICEPUBLIC SERVICE MANAGEMENTPUBLIC SERVICE REFORMPUBLIC SERVICESQUANTITATIVE DATAREAL COSTREFORM AGENDAREFORM PROCESSREFORM STRATEGYREGULATORY FRAMEWORKSRESOURCE ALLOCATIONRESOURCE MANAGEMENTRETIREMENTREVENUE ASSIGNMENTSREVENUE COLLECTIONREVENUE MANAGEMENTREVENUE PROJECTIONSREVENUE SHARINGREVENUE SOURCESREVENUE TRANSFERSSALARIESSALARYSALARY PAYMENTSSECONDARY EDUCATIONSENIORSERVICE DELIVERYSERVICE EMPLOYMENTSOCIAL SERVICESSUB-NATIONAL GOVERNMENTSSUPREME AUDIT INSTITUTIONSTAXTAX ADMINISTRATIONTAXPAYERSTRADE UNIONSTRANSPARENCYUNCERTAINTYURBAN PLANNINGVALUABLEVOTERSWAGEWAGE COSTSWAGE EXPENDITUREWAGE EXPENDITURESWAGE POLICYWAGES10.1596/19527