.The provinces must prepare a balanced budget without contracting domestic debt. Foreign borrowing is authorized after agreement of the cCentral bBank, the Ministry of fFinance, and the Public Debt Management Office (OGEDEP). In terms of public revenues, the provincial authorities obtain various sources of revenues. First, they are responsible for raising local taxes. Second, the article 242 of the 2006 cConstitution organizes the principle of fiscal decentralization. The cCentral Government has to transfer 40% of resources collected by the revenue-collecteding agencies in the provinces, the so-called retrocession. In practice, the cCentral Government allocates 15% instead of 40%, in terms of retrocession. Out of 15% of taxes revenues, only 10% is automatically transferred to the provinces. A transfer of 5% of taxes revenues is transferred to by the Ministry of Finance on athe basis of the principle of « péréquation ». Third, the provinces receive subsidies from the cCentral Government. Fourth, donors can provide additional resources to the provinces in Lline with poverty reduction programmes.