Traditionally, empirical assessment of local government financial autonomy has concentrated on the different income sources available to local governments. In accord with local autonomy principles, local public authorities in Moldova have big competences and the power to make expenditures established by local public finances Act and Decentralization Act. The local financial indicators show the presence of financial autonomy in Moldavian reality, but the funds are insufficiently for to perform good local public services as in others countries. In spite of this, financial autonomy and the decentralization process make progresses as a result of the experience of local authorities in the funds management.