This opinion that authority should first be defined and then finances will follow is one of the myths of fiscal decentralization and has never worked in practice. The two never match and in general practice this is impossible to do. Why? Because costing these functions is not possible. I have long supported the concept that "functions evolve from finance." That is as the financial resources of the local units are defined and the growth established, they can take on more functions. Defining functions first only creates a period where the local governments cannot finance these on an economical or service quality basis and greater inequities are created and more dependence on the central level finance follows. Ukraine is already a good example of this false premise that "finance follows functions." Will never work.