Political decentralisation can lead to increased political accountability and transparency, and fiscal decentralisation can improve public spending effectiveness based on the idea that subnational governments have better information on local spending needs and preferences and are better positioned to deliver public goods. Political and fiscal decentralisation while strengthening the role of sub-national governments still require co-operation with national government. Decentralisation can come at a cost, in terms of funding or capacity gaps at the subnational level; in practice it is not about autonomy, but partnerships.