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The decentralization process currently underway in Mali aims to improve the living conditions and environment of the population. The international community is convinced of this, and has undertaken to support the Malian government in this somewhat complex process. With this in mind, the German Agency for Technical Cooperation (GIZ) has set up a Programme d'Appui aux Collectivités Territoriales (PACT/GIZ) to help local authorities achieve their full development potential by drawing up and implementing a Programme de Développement Économique, Social et Culturel (PDESC). This program enables communes to better organize and plan all the development activities they will have to undertake in the future to improve the well-being of their populations. It is in this context of assistance and support for the decentralization process that we proposed to carry out this study.