Since the Constitution (2005) providedfor decentralizing powers and functions for theGovernorates, the government of Iraq has enacted severallegal, policy, and institutional reform initiatives, theintent of which is to shift political and administrativepowers and responsibilities from the Central Government tothe Governorates. The legal and policy framework fordecentralization is yet to be followed through withefficient implementation. The Government of Iraq and theWorld Bank will like to assess the current status ofdecentralization and its implications for improving servicedelivery at the Governorate level. The objective of theassessment is to take stock of the current state ofdecentralization in Iraq with a view to identifying factorsthat contribute to weak service delivery performance at thegovernorate level. The assessment will also makerecommendations for policy and process reforms that aredeemed necessary to moving forward the decentralizationprocess, thereby helping to improve service deliveryperformance by the Governorates. The assessment was carriedout through a combination of desk reviews and field levelconsultations. This assessment provides a snapshot of thecurrent status of the decentralization process. Itidentifies policy and process reform measures that arenecessary to strengthen service delivery by the 15Governorates of Iraq. Strengthening local accountabilityshould be the key to strengthening the service deliveryperformance of the Governorates.