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• Measurement of accountability;

• Measurement of decentralization;

• Measurement of individual factors related to accountability; and

• Robustness analyses.

The Supporting Information also includes the following tables:

Table SI.1: Descriptive Statistics

Table SI.2: Decentralization Measures Across the 32 Colombian Departments

Table SI.3: Administrative Autonomy Disaggregated into Five Components by Department

Table SI.4: Number of Observations by Department Included in Regression Analysis

Table SI.5: Predictors of Departmental Accountability Estimated with all Level 2 Variables in a Single Model

Table SI.6: Regression Results with Accountability Disaggregated into Three Components

Table SI.7: The Effect of the Five Components of Administrative Decentralization on Accountability

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