The study established the effect of fiscal decentralization on secondary education service delivery in Garowe. It was guided by three objectives: the effect of revenue decentralization on secondary education service delivery in Garowe, the effect of expenditure decentralization on secondary education service delivery in Garowe, and the effect of assignment decentralization on secondary education service delivery in Garowe. This study used a descriptive survey design with a study population of 210 individuals and a sample size of 132 respondents determined using Krejcie & and Morgan (1970) table. The study used questionnaire and interview data collection methods. Data were analyzed using descriptive and inferential statistics. Qualitative data was analyzed using content and thematic analysis. The correlation findings revealed that revenue decentralization was strongly and positively related to secondary education service delivery (r = 0.756); expenditure decentralization exhibited a strong and positive relationship with secondary education service delivery (r = 0.822); assignment decentralization exhibited a strong and positive relationship with secondary education service delivery (r = 0.736). Regression analysis results revealed that all aspects of fiscal decentralization (revenue decentralization, expenditure decentralization, and assignment decentralization) have a positive and significant effect on secondary education service delivery with net relationships (β = 0.434, β = 0.313, and β = 0.387, respectively). The recommendations emerging from the study are to establish a clear and transparent revenue-sharing formula between the Puntland State government and the Garowe municipality. This formula should be based on factors such as population, economic activity, and service delivery needs. Enhance the financial management skills of local education authorities in Garowe. This includes training on budgeting, procurement, and financial reporting. Develop clear and transparent accountability mechanisms for the use of decentralized funds. This could involve establishing independent audit committees and publishing regular financial reports. Establish clear lines of responsibility and accountability for education service delivery at the local level. This could involve empowering local education authorities, such as district education offices, with greater autonomy in managing resources, developing curriculum, and overseeing teacher training.

A Dissertation Submitted to the School of Social Sciences in Partial Fulfilment of the Requirements for the Award of the Degree of Master of Arts in Public Administration and Management of Nkumba University