By Karolina Tagaris ATHENS (Reuters) - Greek mayor Apostolos Kimisis is refusing to hand over local funds to the near-bankrupt state, saying he needs the money to fix roads and maintain the water supply in his small municipality. So far, only two out of 325 mayors across Greece have obeyed a central government decree ordering public entities to lend it their spare cash, the head of the municipalities' union said. Their reluctance reflects doubts about whether the money will ever come back, just as euro zone governments are refusing to disburse more aid to Athens unless it shows its commitment to implementing unpopular economic reforms. Kimisis says he fears the decree from Athens will starve his administration based in the western coastal town of Amfilochia of funds for its day-to-day needs.