This study aimed to identify the administration policies and regulation applied at willah system in the Sultanate of Oman and highlights Willah roles in local development in the Sultanate in addition to know objectives of the Willah offices and their organizational structure, specializations, authorities and their strategies and management manners to develop their performance levels and how far they meet the objectives the state looks forward to achieve them. in addition to figure out the difficulties facing Willah in achieving the development strategies in the Sultanate and conclude with setting up a concept of the Willah roles and duties in managing the development in the local community in the Sultanate supporting it with the mechanisms to activate those roles and duties. The study used the descriptive approach through full social survey of two basic sources at all parts of the Sultanate to obtain the data. The first source is human source represented in all of the Willah working in the Sultanate in addition to number of the under Secretaries of service ministries, the second source is documentary source represented in all records, rules and regulations related to organizing duties of the Willah and identify their authorities and specializations and their developmental functional tasks. The study conclude with several findings : the housing and educational tasks of the Wally and tasks e Wally's practical role in developing cavils' social participation. There are other important findings related to study, environmental, religious and economical field. All in all, the study presents a proposal for the role of Wally in developing local Omani communities.