“The current desentralization in Uganda originated in the late 1980’s as part of a broader effort to restore state credibility and deepen democracy following several years of political and economic turmoil. Using a detailed framework Uganda entrenched political, fiscal, administrative desentralization as a strategy for broad based growth with poverty reduction. In this paper we view Uganda’s decentralization with the objective of hightlighting several issues including empowerment of local leaders and residents, experience with local elite capture, improvement of service delivery, promotion of real sector response to improved economic environment and enhancement of progress towards the MDG’s. This review illustrates that there are levels of decentralization that are consistent with certain levels of economic and democratic development.”