Decentralization is generally aimed at devolving central administrative authority to the local level. This paper examines decentralization with emphasis on the development of decentralized structures in Cameroon. We adopted a case study approach focusing on the Buea Council in the South West Region, so as to enable a clear understanding of how decentralization affects local development. The theoretical framework used was the participatory model of development provided by Stöhr and Taylor given the fact that it stresses on development from below. The bureaucratic model by Max Weber was also employed given that the study area is operating with a bureaucratic model based on the principle of hierarchy of authority. We did a random sampling of thirty respondents who were known to be workers of the Buea Council and a questionnaire was used to sample their opinions that could help answer our research questions. Beside questionnaires, the researcher used already existing documents, which provided a comprehensive literature for the study. The findings of the study showed that; there is a high level of job performance which positively affects local development as sanctions and rewards are levied on workers either for poor or good performance; there is a high level of commitment to job at the Buea council, from the Mayor to the staff. We concluded that at the Buea council, necessary measures have been put in place to equip the staff for an efficient service delivery to the local population.

Keywords : Decentralization, Local Development, Performance, Decentralized Structures.