The most decentralized procurement architecture shifts power to the lowest levels of government and their line staff. By fragmenting authority, decentralization is often seen as one of the best ways to increase intergovernmental competition, strengthen checks and balances, increase accountability by responding to local needs, and possibly reduce the role of the state in general. The problem remains that decentralization may also increase the potential for corruption at the local level if officials in these positions have the opportunities outlined earlier to engage in corrupt practices. Because of lower capacity infinancial management and auditing systems and greater constraints on fiscal resources at the local level (which often lead to lower pay for these officials), strong incentives to engage in corrosive practices may exist. Thus, developing countries must consider the trade-offs and differing capacities of their governments when choosing their procurement systems.