Administrative decentralization involves the transmission of a considerable part of the duties, competencies and responsibilities of the state to the local government authorities. Since decentralization implies not only a transfer of duties, powers, and responsibilities, it is extremely important to carry out the transfer of financial, patrimonial and economical resources. The decentralization process in Republic of Moldova mainly aims the need of financial decentralization. Although the powers of public authorities have already been transferred in excess, practically no financial resources were transferred.