Since the early 1990's, the wave of decentralization has provided the opportunity of self-administration,in the least putting in place participatory structure. The immediate impact offered ,as a result is formal forum to set issues and concerns of local community, and then to conduct thorough discussion so as to address local problem in a concerted effort. In view of this , decentralization benefited to mobilize and organize local community for local development. And yet, decentralization above and beyond mobilization has basic mission to hold public officials accountable for their decision and action. This feature of decentralization draws its complete picture in realizing its objectives. And so, it follows that accountability and political will are the key element and determinants of decentralization.