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Decentralization enshrines the right of local authorities to freely administer themselves and manage their own affairs with a view to promoting grassroots development and strengthening local governance. One of the major challenges of decentralization is therefore the promotion of grassroots development. Thus, it is up to the authorities of the local authorities to make the investments necessary for the development of their respective communities. The following question then arises: where to find the resources necessary to finance development actions? This question arises all the more since the context of decentralization in Burkina Faso is particularly marked by a weak understanding of the issues of the subject by local elected officials and a weak mobilization of local resources. The objective of this study is to identify how rural municipalities mobilize their development resources at the local level and the difficulties encountered: the case of the municipality of Saaba.