This book was inspired by the dismissal of a Provincial Minister of Economy and Finance in the Province of South-Ubangi during my stay in Gemena, capital of the same Province in the Democratic Republic of Congo (DRC), for reasons of incompetence and embezzlement. The latter was trained before my eyes at the University of Mbandaka, and therefore the reason for the incompetence mentioned was difficult to understand. In my efforts to understand this, I came up with the idea of writing this book, which is an answer to several questions related to local governance of the economy and finance. It presents first the issues, then the problems that characterize this economic and financial governance, and finally, the strategies to be adopted in order to pilot a provincial economic and financial governance favorable to development.