"Understanding Educational Affairs" is a comprehensive examination of the work culture of educational institutions at the local level, particularly district education offices, in the context of decentralization. This study employs the merged PS-HR theory to gather detailed information about how these organizations operate. A central concern of the research is the analysis of the discrepancy between the expected and actual conditions of decentralization. To understand this gap, four positive and four negative factors have been identified. The findings of the study provide valuable implications for district education offices, highlighting that the work environment must adapt to the changing demands in the education sector. Additionally, it emphasizes that a continuous reading culture and a refined learning environment are crucial for improving education at the local level. These approaches can help change people's attitudes towards coordinated decentralization and address challenges in the education system more effectively.