Local governments

Which of the following according to you involve decentralisation?
Why are other options not sufficient for decentralisation?
a. To hold election of the Gram Panchayat.
b. Decision by the villagers themselves about what policies and
programmes are useful for the village.
c. Power to call meeting of Gram Sabha.
d. A Gram Panchayat receiving the report from the Block
Development Officer about the progress of a project started by
the State government.