While decentralization seems to provide a way to strengthen the quality of public education, the existing literature on the subject matter is far from being specific in pointing out the concrete way in which this has to be done. Regardless of the aforementioned hypothesis, this present paper states that three basic requirements are to be ensured in the process of decentralizing this function of the State. They are the accountability of those in charge, the control over costs by these same authorities and their real capacity to decide on the structure of expenditures to be made. In this context, this paper proposes the implementation of school districts in Chile, which are to be funded by unconditional grants from the central government.