Abstract
This article examines the misalignment between responsibility, authority, and capacity within the multilevel governance system of the Republic of Kazakhstan. Using the Responsibility–Authority–Capacity (RAC) model as the analytical framework, it identifies discrepancies between assigned responsibilities, the actual degree of decision-making autonomy, and the managerial and financial capacity available to carry them out. The methodology combines content analysis of regulatory and legal acts with a comparative review of international practices, including those of Poland, China, South Korea, and the OECD. The findings show that the main sources of the misalignment stem from unclear functional delineation, limited political and administrative autonomy at the local level, and a pronounced vertical fiscal gap. The article proposes an applied RAC matrix for auditing functional assignments across different levels, along with a set of policy recommendations: aligning financing with functional assignments (“finances follow functions”), introducing performance-based contracting, strengthening the role of Maslikhats, and enhancing human-resource and analytical capacity at the local levels. Keywords: multilevel governance; decentralisation; local government; authority and responsibilities; fiscal decentralisation; RAC model