Directions: In the following items a pair of statements (S1, S2) is given. Select the most appropriate and relevant co-relationship of the second statement to the first from among the options (a), (b), (c) and (d), and mark your response accordingly.

S1. The recent policy shift aims to foster greater fiscal decentralization within the federal structure.

S2. Sub-national governments will now have increased autonomy in levying certain taxes and managing a larger portion of locally generated revenue, although significant oversight from the central government regarding overall budgetary limits will remain.

The second statement: