Although the decentralization plan was issued in 1999,it has not reached its minimal goals in transferring responsibilities and resources from central government to local ones (Withitanon,2010).There are at least three issues that impede the progress of decantralization.First,fiscal. autonomy of local governments is vulnerable:local governments deped heavily on the national government's decisions on how much power and revenue to share(Krueathep,2004).Despite the plan stipulating that 35 percent of total revenue of the national government in each fiscal year must be allocated to local governments by 2006,in practice over the past years the share was