The Delegation of Authority and Accountability Matrix in Two-Tier Local Government: Designed to Reduce Overlapping and Shift-Of-Push-Against Responsibility

This study focuses on the design and application of a decentralization-accountability matrix in the two-tiered local government model in Vietnam, which officially commenced operation on July 1, 2025. Building upon the RACI (Responsible – Accountable – Consulted – Informed) model in modern governance, the study proposes a framework for analyzing four core questions: “Who decides – Who implements – Who pays – Who is responsible” to identify and address three common errors in decentralization: overlapping authority, authority gaps, and mismatch between tasks and resources. The research results provide a highly applicable decentralization matrix framework for key public service groups such as land and construction, civil registration, social security, environment, and urban order management, thereby contributing to improved public administration efficiency and reduced administrative processing time.