Despite the remarkable progress achievedsince the end of the conflict, Burundi still facessignificant development challenges. Since 2005, theGovernment of Burundi has embarked on a potentiallytransformative process of decentralization, with the aim ofstrengthening social cohesion, improving local governance,and promoting access to basic infrastructure and servicedelivery. The weakness of the communal tax system, coupledwith low mobilization of local revenue and nonexistent(current) or negligible (capital) transfers from thenational budget threaten the financial viability ofcommunes, which struggle to support even basic operatingcosts. Addressing a specific government request, the presentstudy aims to provide concrete policy recommendations tohelp the Government of Burundi improve the financial andinstitutional sustainability of the decentralization reformprocess, while enabling communes to address popular demandsand deliver better services. The report will also look atthe implications of these macro-level challenges at thesectoral level, through a case study of the recentexperiences of decentralized land administration services,whose responsibilities were recently transferred tocommunes. The report is based on results from interviews,fieldwork research, and qualitative focus group discussion,combined with existing administrative data and secondarysources on decentralization in Burundi. The present study isorganized into four thematic chapters. Chapter one providesa snapshot of Burundiapos;s political and macroeconomiccontext, and reviews the evolution of the decentralizationprocess to better understand how institutional, political,and bureaucratic dynamics have shaped the historicaltrajectory of decentralization and generated the outcomesobserved today. Chapter two provides a systematicinvestigation of the status of fiscal decentralization inBurundi, and identifies key policy issues to be consideredto ensure the medium-term sustainability of the reformprocess while at the same time addressing the short-termfinancial needs of communes. Chapter three provides anin-depth diagnostic of a key service delivery responsibilityrecently devolved to communes - the provision of landregistration services and discusses the challenges andopportunities related to ongoing efforts to scale up accessto these land services across 116 rural communes andBujumbura. Chapter four shifts the focus to the nature ofstate citizen relations in an effort to better understandhow citizen engagement in the decision-making process may beimproved and local authorities held accountable for theprovision of basic services.