Append below some pointers on Centralization and Decentralization:
(1.0) Two important tests whether an organization has its authority centralized or decentralized are
Therefore, the greater number of decisions made and the more function affected by decisions at lower level, we can see a higher degree of decentralization.
(2.0) Note that decentralization is a systematic effort to delegate.
(3.0) Remember that decentralization is not merely a handing over process of authority to subordinates but is really all about the attitudes and philosophy of the organization and management.