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However, the allocation of teachers does not match this high density of public primary schools, resulting in a strong urban bias in teacher deployment: poor rural areas have fewer teachers per school and more pupils per teacher. These imbalances imply a systematic lower quality of the service provided in rural areas. ■ At the secondary school level, public schools are also evenly distributed across the country although private facilities tend to be located in richer areas. As in the case of primary education, there is an evident misallocation of teachers towards districts that are richer and districts with a higher share of urban population.
The low revenue base of subnational governments and the resulting detachment of means and needs has the potential to jeopardize the accountability purpose of decentralization and carries the risk of structural deficits at the subnational level, potentially leading to macro-disequilibria (especially if subnational units expect to be bailed out). In turn, it threatens to turn on its head the entire rationale for decentralization, the core purpose of which is to allow for better and more efficient service delivery and for more accountability.
Within the same field, different functions may be assumed by different levels of government. For instance, in education: central government may retain authority on general policy and oversight issues; intermediary levels may take over personnel-related decision while local governments could be made responsible for infrastructure provision and maintenance. Whichever the chosen degree of expenditure decentralization, it is vital that respective expenditure responsibilities be defined with great clarity.