Lao PDR is in the process of piloting a devolution strategy called the Sam-Sang. It aims to develop the provincial administrations as strategic units, the districts as comprehensive strengthening units and the villages as development units. In the spirit of the Sam-Sang, the District Development Fund mechanism helped build the capacities of local authorities to better public administration and service delivery. With capital investment grants, various projects have been implemented in 53 of the country’s 148 districts. The lessons learned and achievements from the process provided strong results and benefits to local communities. The mechanism now offers an open opportunity for all development partners to engage at the subnational level.