Government restructuring is a challenging process of addition and subtraction which involves merging, eliminating or creating institutions and reallocating governmental and policymaking powers. The process often meets with resistance from stakeholders with vested interests in maintaining existing power structures. Ensuring adequate political willingness to ratify and implement a restructuring scheme (and accompanying legislation) which limits the number of ministries, deputy-ministers, deputy prime-ministers and political positions available may prove particularly difficult. Currently, there is only one government regulation act which addresses the areas of administrative responsibility including the total number of political appointees within the office of the Prime minister and Ministries. This report advocates for a government restructuring process in Kosovo accompanied with legislation which can enhance institutional coordination, efficient public spending, and greater accountability in public administration. As the analysis in this report demonstrates, many ministries in Kosovo have overlapping responsibilities; policymaking powers on various policy issues are spread out amongst a number of ministries; there is weak horizontal coordination between ministries; accountability is low. Given these shortcomings of the current government structure in Kosovo and on the basis of three factors including a) more effective and efficient institutional coordination, b) more efficient public spending, and c) enhanced accountability and work efficiency in public administration.