The aim of this summary note is tohighlight the technical complexity of the decentralizationprocess in the Democratic Republic of Congo (DRC) as well asthe risks and opportunities inherent in it. It also providesa review of the in-depth work conducted on the fiscalaspects of the decentralization process, which is crucial toobtain an understanding of the real life impact of the"40 percent" rule and the difficulties inherent inits practical application. It also provides an overview ofpotential solutions to the dilemmas faces by DemocraticRepublic of Congo's (DRC's) policy makers. In thisregard, this note will review four key aspects of thedecentralization process (fiscal aspects and competencytransfers, human resource issues and capacity development,legal supervision issues, public investment management andthe equalization fund) as well as a transversal analysis ofthe impact of these four aspects of the process on theeducation sector. This note, which is the result of jointwork by experts from the World Bank and the Europeancommission, considers technical aspects of the variouselements of the decentralization debate.