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Public Finance

May 19, 2024

Rules governing Local Government Unit

Local Government Units (LGUs) operate under specific rules and regulations set by the central
government. These regulations typically cover areas such as governance structure, fiscal
management, planning and development, local legislation, and service delivery. LGUs are
empowered to enact their own ordinances, subject to the Constitution and national laws, and are
responsible for providing basic services to their constituents, such as healthcare, education,
sanitation, and infrastructure maintenance. The specifics can vary depending on the country and its
legal framework.

Local Government Units (LGUs) play a crucial role in governance and service delivery. LGUs are
empowered by the Local Government Code of the Philippines to ensure efficient and effective
performance. They are tasked with meeting the priority needs of their communities, promoting
local autonomy, and enhancing good governance practices. In disaster-prone areas like the
Philippines, LGUs collaborate with communities to enhance disaster resilience through innovative
solutions like Information and Communication Technology (ICT). LGUs act as first responders
during disasters, utilizing personalized disaster maps and DRR tools to ensure community safety
and development. Overall, LGUs are essential entities that drive local development, governance,
and disaster risk reduction efforts.

The rules governing provincial governments in the Philippines are outlined in the Local
Government Code of 1991. This comprehensive code provides the legal framework for the
operation and governance of local government units (LGUs), including provinces, cities,
municipalities, and barangays.

Here are some key points from the Local Government Code:

 Decentralization: The code emphasizes a decentralized government structure, granting

LGUs more powers, authority, responsibilities, and resources1.
  Local Autonomy: It aims to enable LGUs to become self-reliant communities and
effective partners in national development1.
 Accountability: There are mechanisms in place to ensure the accountability of LGUs,
such as recall, initiative, and referendum1.
 Consultation: National agencies are required to consult with LGUs before implementing
projects in their jurisdictions1.
 Revenue Generation: LGUs have the power to create their own sources of revenue and
are entitled to a share in national taxes and the proceeds from the utilization of national
wealth within their areas1.
 Governance Structure: Provinces are governed by a governor and a legislative body
known as the Sangguniang Panlalawigan2.

The rules governing provincial and local governments in the Philippines are designed to ensure
that these units operate effectively within the framework of the country’s decentralized political
system. Here’s how they work:
 Barangays: As the basic political unit, barangays serve as the primary planning and
implementing unit of government policies, plans, programs, projects, and activities in the
community. They also provide a forum for the expression of the collective views of the
people and for the amicable settlement of disputes1.
 Creation and Modification: A barangay can be created, divided, merged, abolished, or
have its boundary substantially altered by law or by an ordinance of the Sangguniang
Panlalawigan or Sangguniang Panlungsod, subject to approval by a majority of votes in a
plebiscite conducted by the Commission on Elections (Comelec) in the affected local
government units1.
 Local Officials: Each barangay has a Punong Barangay, Sangguniang Barangay
members, a Sangguniang Kabataan chairman, a Barangay Secretary, and a Barangay
Treasurer. These officials are responsible for governance and administration at the
barangay level1.
 Revenue Generation: Local government units have the authority to create their own
sources of revenue and to levy taxes, fees, and charges. They also receive a share of
national taxes, which is known as the Internal Revenue Allotment (IRA), and the
proceeds from the utilization of national wealth within their areas2.
 Local Autonomy: The Constitution of the Philippines guarantees local autonomy,
allowing local government units to enact policies and make decisions that best suit their
localities, within the bounds of national law2.
 Governance Structure: Above the barangays are the cities and municipalities, which are
governed by mayors and city or municipal councils. Provinces are governed by governors
and provincial boards known as the Sangguniang Panlalawigan2.
 Decentralization: The Local Government Code of 1991 institutionalized a system of
decentralization to distribute powers, responsibilities, and resources among the different
local government units. This system is intended to make local governments more
responsive and accountable to their constituents2.
These rules are part of a broader effort to empower local government units to be more autonomous
and to play a more active role in the governance and development of their respective areas.

The importance of the rules governing provincial and local governments in the Philippines lies in
several key aspects:
 Empowerment: These rules empower local government units (LGUs) by giving them the
authority to manage their own affairs and make decisions that directly affect their
constituents. This leads to more tailored and effective governance.
 Accountability: The framework holds local officials accountable to their electorate,
ensuring that they remain responsive to the needs and concerns of their communities.
 Participation: It encourages citizen participation in governance, allowing for a more
inclusive and democratic process where the voices of the people can influence local
policy and development.
 Efficiency: Decentralization aims to streamline government operations, making them
more efficient by reducing bureaucracy and enabling quicker decision-making and
implementation of projects.
 Development: By having control over local resources and decision-making, LGUs can
pursue economic development strategies that are suited to their unique circumstances,
leading to more sustainable development.
 Cultural Preservation: Local governance allows for the preservation and promotion of
cultural heritage, as LGUs can implement policies that reflect and protect the cultural
identities of their communities.

Overall, these rules are crucial for fostering a governance system that is more autonomous,
accountable, and attuned to the specific needs and aspirations of local communities across the
Philippines.

The functions of the different departments under LGU and Provincial Government
DUTIES AND FUNCTIONS OF EVERY DEPARTMENT UNDER LGU

I. OFFICE OF THE MUNICIPAL MAYOR

This office exercises general supervisions and control over all programs, and activities of the
municipality. It ensures that the acts of the barangays are within the scope of their prescribed
powers, functions, duties and responsibilities. It also ensures the delivery of basic services and the
provision of adequate facilities to the constituents.

II. OFFICE OF THE HUMAN RESOURCE MANAGEMENT OFFICER

This office is in charge of personnel management and records keeping in accordance with the
constitutional provisions on civil service, pertinent laws, rules and regulations thereon, including
implementation of personnel mechanisms, policies, guidelines and standards as the Civil Service
Commission may establish.

III. OFFICE OF THE MUNICIPAL TREASURER

The office takes custody and exercises proper management of the funds of the local government
unit. The Municipal Treasurer takes charge of the disbursement of local government funds and
such other funds the custody of which may be entrusted to him her by law or other competent
authority.

He/she shall also maintain and update the tax information system of the local government unit.

IV. OFFICE OF THE MUNICIPAL ASSESSOR

The office ensures the implementation of laws and policies governing appraisal and assessment of
real properties for taxation purposes. It recommends ways and means to enhance practices in the
valuation of real properties.

V. OFFICE OF THE MUNICIPAL BUDGET OFFICER

The office's function revolves on the preparation and implementation of the Budget and also is in-
charge of the LGU's appropriations.

VI. OFFICE OF THE MUNICIPAL PLANNING AND DEVELOPMENT

OFFICER

The office formulates integrated economic, social, physical and other development plans of the
Municipal Government. It undertakes studies and researches for the innovation of the
Municipality's plans and programs of development. It prepares the socio-economic profile of the
Municipality based on data and statistics gathered up to the barangay level.

VII. OFFICE OF THE MUNICIPAL ENGINEER

The office initiates, reviews and recommends changes in policies and objectives, plans and
programs, procedures and practices in infrastructure development and public works in general in
the local government unit. It also provides engineering services in the local government unit.

VIII. OFFICE OF THE MUNICIPAL HEALTH OFFICER

The office formulates and implements policies, plans and programs objects to promote the health
of the people in the local government. It shall also execute and enforce all laws, ordinance and
regulations to public health.

This office shall be in the frontline of the delivery health services particularly during and in
aftermath of man-made and disaster and climates.
IX. OFFICE OF THE MUNICIPAL CIVIL REGISTRAR

This office is responsible for the registration of civil registration program in the local government
unit, pursuant to the Civil Registry Law, the Civil Code and other pertinent laws, rules and
regulations issued to implement them. It also accepts all registerable documents and judicial
decrees affecting the civil status of person and also responsible in coordinating with the Philippine
Statistics Authority (PSA) in conducting educational campaigns for vital registration and assists in
the preparation of demographic and other statistics for the local government unit.

X. OFFICE OF THE MUNICIPAL SOCIAL WELFARE AND DEVELOPMENT

This office includes the carrying out measures to ensure the delivery of basic services and
provision of adequate facilities relative to social welfare and development services. It also
includes the identification of basic needs of the needy, the disadvantaged, develop and implement
appropriate measures to alleviate their problems and improve their living conditions. This office
should be in the frontline of service delivery, particularly those which have to do with immediate
relief during and in the aftermath of man-made and natural disasters and calamities. Also
recommends to the Sangguniang Bayan and advise the mayor, as the case may be on matters
related to social welfare and development services which will improved the livelihood and living
conditions of the people.

XI. OFFICE OF THE MUNICIPAL AGRICULTURIST

This office ensures maximum assistance and access to the resources in the production, processing
and marketing of agricultural products and are extended to farmers and fisherfolks.