The article explores what makes local councils perform well and be accountable. It looks at factors like laws, donor projects, councilors' abilities, and cultural norms. Some factors, like money decentralization, are well-studied, while others, like party systems, are not. The article reviews different studies on factors affecting local government performance and discusses how performance is measured. Overall, the article finds that factors like democracy, corruption, and leadership skills play a big role in how well local councils do their job.