Decentralization is considered as an essential element to achieve good governance, which is characterized by participation, accountability and transparency. It is believed that decentralization can promote citizen participation and accountability of decision makers, as the result governments at local level will become more responsive to citizen demands and become more responsive in-service delivery (Blair, 2012). Political activists, nongovernmental organizations and human right groups are also arguing that decentralization increases the ability of citizens to select responsive public officials and hold them accountable for their performance, as well as to participate more effectively in public decision-making arenas (Griddle, 2007). Service Delivery: According to (John Henry 2012) A service delivery framework (SDF) is a set of principles, standards, policies and constraints used to guide the design, development, deployment, operation and retirement of services delivered by a service provider with a view to offering a consistent service experience to a specific user community in a specific manner . (Peter Keen 2013) Service delivery is a component of business that defines the interaction between providers and clients where the provider offers a service, whether that be information or a task, and the client either find value or loses value as a result. According to (Charles wood 2011) description, good service delivery provides clients with an increase in value. Services provision and for strengthening institutions of accountability in governance. The series highlights frameworks for creating incentive environments and pressures for good governance from within and beyond governments. According to (Henry 2009) it outlines institutional mechanisms for empowering citizens to demand accountability for results from their governments The results showed a linear relationship between internal decentralization and service delivery (r= 0.752 f= 2.596, sig= 0.148) budgeting (beta= 0.422) and financial accountability (beta = 0.439 explained more to service delivery followed by financial accountability (beta =0.422 and financial reporting (beta =0.358) this implied that budget was more influential in determining the level of service delivery followed by financial accountability and financial report in government organs like Bor Municipality.