although municipal governments now receive more funds from central government,their discretion in administering those funds is very restricted.A fierce debate rages as to whether or not earmarked funds transferred to localities should be included in calculating the target of transferring 35% of the national budget to local governments by 2006 (this transferring target of 35% has not yet been met). municipal governments oppose the inclusion of earmarked funds in these calculations,contending that they violate at least the spirit of decentralization legislation.