Categorical grants are very' diverse and are aimed at helping local governments to provide services that are otherwise too costly, finance delegated tasks and policy projects, provide financial assistance and compensation, etc. Other revenues include user charges and fees (8% of revenue) and revenue from property (sales of assets, leasing, dividends, etc.). The Act on the Management of Grants states the matching ratios only for 114 projects, compared with a total of 881 projects that were subsidised in 2014.