Parallel to these efforts in the education sector, other sectors (for example, certain aspects of housing and municipal services) in Egypt are planning to decentralize decision-making and spending, now nationwide (without a pilot stage in limited governorates), in a phased approach. Education plans to be one of the lead sectors in this process. In addition to administrative and financial decentralization, there is an increasing emphasis on involving elected local popular councils (which exist at governorate and district level) in the horizontal oversight of expenditure and planning across the decentralizing sectors, and as they come on stream in the decentralization process. Within the education sector, as of late 2009 plans are being made to decentralize certain lines of funding and planning for capital equipment and infrastructure, in all governorates, all the way to school level in the case of smaller units of capital equipment, or levels higher than the school for items such as new infrastructure. The education sector does expect to continue to use the original 3 pilot governorates as a special observatory to assess and understand how well the process is proceeding.