Most extensive form of decentralization may involve by creating of independent levels and units of government that would be called as devolution or political decentralization. "... Divestment of functions by the central government and the creation of new units of governments outside the control of central authority" (Rondinelli: 1981: 138). Thus devolution could be regarded as inter-organizational pattern of power relationship while deconcentration could be regarded as intraorganizational pattern of power relationship.