se local governments, must be clear and functional. Intergovernmental fiscal relations and flows must also be clear, predictable and fully owned by Ministries of Finance. Local government officials must be directly accountable to city residents, and local governments must have the capacity and systems to responsively

se local governments, must be clear and functional. Intergovernmental fiscal relations and flows must also be clear, predictable and fully owned by Ministries of Finance. Local government officials must be directly accountable to city residents, and local governments must have the capacity and systems to responsivel