Although the Ivory Coast’s program to decentralize governance to the level of municipalities or communes is the broadest and most sustained in Francophone Africa, it faces a number of problems which need to be addressed both within the country and by supportive donors such as USAID. This report presents a detailed review of Ivorian decentralization, concluding with recommendations for USAID. After an opening review of the program’s history, four case studies of the structure and functions of governance at the commune level are presented, along with a description of the role of central government agencies. An ensuing analysis of the financial situation in Ivorian communes (a particularly important issue in light of the 1992 Finance Law which reduced tax allocations to communes, along with the central government’s lack of liquidity) discusses ways to make the use of existing resources more efficient and to generate new resources. It is recommended that USAID support government efforts to sustain and strengthen the communes as institutions of local democracy. In regard to resource mobilization, this will mean considering support for a wide range of projects in both the short term (e.g., a simplified property tax, substitution of unskilled labor for capital intensive equipment in garbage collection and other areas) and the medium and long terms (e.g., decentralization of tax authority, improved administration of real estate and business taxes, encouragement of professional and artisanal associations). Collaboration with other donors and local NGOS in these efforts is urged, and stress is laid on the continuing importance of training commune officials and elected councilors in basic administrative functions.
