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.