The Integrated Budget Law (IBL) of 2011 has helped launch national reform toward greaterdecentralization, with significant implications for education and health service delivery. Building on lessonsfrom previous phases of fiscal reform, the IBL grants new “decision space” to sub-national officials,increasing the degree of autonomy that lower levels of government, schools, and health care facilitieshave in delivering services. It provides local officials with significantly more discretion in how they spendeducation and health funds from the central government, which previously were subject to strict line itembudgeting.