every four years on the basis of a party system. Three-fifths of all seats go to the party winning a plurality of the vote and the remaining two-fifths of the seats go to other parties based on their share of the vote on a proportional basis. The municipal council elects the town hall committee for a term of two years. The State ultimately oversees the actions of local governments, but the Municipal and Communal Code still provides communities and municipalities with legal control over the administration of their designated areas. Participation of citizens in local decision-making Citizens have very few opportunities for direct participation in decision-making outside the elections held every four years. Beyond national referendums that may be called for critical issues, citizens cannot request local referendums. The only other possibility for direct input by citizens is if the local municipality establishes district councils or if the community president calls a people's assembly to discuss issues of concern. The organization of these public opportunities, however, is solely at the discretion of the community or municipal leadership. Responsibilities of municipal governments The Municipal and Communal Code (art. 24) states that municipalities and communities have responsibility for the administration of their local jurisdiction as it pertains to the social, financial, cultural and spiritual interests of its citizens. More specifically, communities and municipalities have responsibility for the following: Security and police Fire fighting Civil protection Nurseries and kindergartens Repair and maintenance of all schools, including the issuing of permits Adult education Hospitals and health departments Family and youth services Rest homes Public housing and town planning Water and waste treatment Cemeteries Environmental protection Theatres, museums, libraries Parks, sports and leisure facilities Urban road systems Gas supplies Irrigation Farming and fishing Commerce and tourism Licensing certain business enterprises Local government finances Revenues come from both ordinary and extraordinary sources. Ordinary revenue is derived from the State budget, property revenues, and established taxes and fees. By law, the State funds first level governments on the basis of a fixed formula: 20% of legal persons’ income tax, 50% of traffic duties and 3% of property transfer duties. For smaller populated communities and municipalities, the State has also allocated additional revenue based on other expenses (e.g. the cost of supplying water, maintaining road networks, and climate). Local governments are required to direct any property or resource fees to related expenses (e.g. drinking water fees must go