“…There is agreement in the literature that this process of decentralisation was a top-down initiative imposed vertically on the provinces in order to transfer public expenditures on education to the provinces, with the final aim of alleviating the budget of the national government (Adrogué, 2013;Candia, 2004;Gorostiaga, 2006;Rivas, 2010). The process was fraught with limitations regarding the quality, equity and efficiency of the system and the outcomes were discouraging (Adrogué, 2013;Candia, 2004;Gorostiaga, 2006;Gorostiaga, Acedo & Xifra, 2003;Gvirtz, Larripa & Oelsner, 2006;Keweitel et al, 2003;Perez Centeno & Leal, 2011;Rivas, 2010;Terigi, 2007). For instance, as the Law was not discussed horizontally, there was not firm consensus about it in many aspects; the provincial administrations lacked the necessary resources to face the new responsibilities, which led to fiscal crisis in many cases; many lacked expertise to implement the reform; planning at the administrative, curricular and other levels was poor; the increased autonomy of the provinces resulted in a wide variety of local implementations; consequently, the system was atomised and fragmented, resulting in inequalities.…”