Although Many African states have pursued substantial decentralization reforms in the previous twenty years, many of these reforms are still experiencing problems in bringing about effective local governance. Often these problems grow from the dif-®culty in translating general reform initiatives into speci®c working arrangements at the local level that are effective in several key processes and operations. Speci®cally these include planning and capital investment, budgeting and ®scal management, personnel systems and management, and ®nance and revenue. A combination of central reluctance to relinquish authority in these key areas and the complexity of organizational redesign to support decentralization seem to explain these problems.