In this book, we will analyze the process of decentralization in India and examine its effectiveness on health and education service delivery. Against the backdrop of theoretical and empirical evidences, the book examines the accountability frameworks of decentralization in public service delivery and arrives at a plausible public expenditure benefit incidence in health and education sectors in India. This book is contextual against the current debates on the significance of ‘co-operative federalism’ in efficient public service delivery.