This book makes a comparative study of the working of local governance institutions in Germany and India. Through a case analysis of Holzheim, a small village in Rhiseland-Palatinate province of Germany and Tellou Channa Seijang Gram Panchayat in Manipur, it tries to understand how strong the local governance institutions are in both the countries in terms of institutional structures, powers and functions, roles and responsibilities, resources devolved, and the performance exhibited through the institutions by the institutional leaders. Accountability mechanisms and transparency in local governance has also been examined.