Given the large service responsibilities of local government, local finance appears to be unbalanced. From the above figures it is clear that locally collected revenues share only one-tenth of total local revenue. These figures reveal the fact that fiscal autonomy of local governments in Thailand is still vulnerable. Local governments depend heavily on decisions of the national government on how much to share and to grant to local authorities. Still the Decentralization Plan and Process Act of 1999, requires that the proportion of total local revenues to those of central government should be no less than 35 percent by the fiscal year 2006. This mandate, in effect, forces national agencies to devolve their operating functions and human and financial resources in order to meet the mandatory Decentralization law.