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The issue of managing the finances of regionalized territorial entities is essential for the success of constitutional regionalism as a form of state. This book addresses this thorny question using the example of the Democratic Republic of the Congo whose constituent, through the constitution of February 18, 2006, instituted regionalism as a form of vertical management of the State, but whose picture remains dark to this day. The city of Kinshasa particularly caught our attention. In the case of the DRC, responsibilities in the face of this situation are shared between on the one hand the central power which blocks a large part of the resources of the provinces, in particular the part of national revenue, and on the other hand at the provincial level. where the authorities are using this retrocession situation to justify their inability to meet the expectations of the population. Inability due to the poor governance of the finances of the province internally. This book also stresses the need to ensure the effectiveness of constitutional mechanisms and to fight against impunity at the provincial level.