It is really a challenge for the country moving education environment from centralized to decentralized system. The consequences, among others, are as follows. Since they have more autonomy, some local governments at district level are trying to develop their own education systems, which sometimes are not congruent with the national system. The new bureaucracy system at the district level, which requires appropriate adjustment, has caused a time constraint in implementing quality and equity improvement programmes. In addition, some districts with low income have some reasonable difficulties in developing their education program. Therefore, they are still highly dependent on the budget allocated by the central government.