1. 1991 LOCAL GOVERNMENT CODE
The Local Government Code
of 1991 provides the overarching
framework of local governance in
the Philippines.
Key Principles:
Local autonomy
Decentralization
Accountability
Participative governance

2. Structure of Local
Government
✘Local government units are created on
the basis of income, population and
land area.
✘They may be divided, merged or
abolished due to the same criteria.
✘Before any LGU is created, abolished,
divided or merged there is a plebiscite
requirement to fulfill.

4. Power of LGUs
 Strictly speaking, different LGUs have different
powers and responsibilities
 These includes:
 Agricultural support services
 Health services
 Social welfare
 Public works and facilities
 Environmental protection
 Research and development

5. Power of LGUs
✘National supervision over LGUs is the
norm.
✘LGUs have the power to enact
ordinances within their territory
✘LGUs may tax uniformly within their
territory
✘LGUs are entitled to a share in the
internal revenue allotment

6. REPUBLIC ACT NO. 5447
An Act Creating a Special
Education Fund to be Constituted
from the Proceeds of an Additional
Real Property Tax and a Certain
Portion of the Taxes on Virginia-Type
Cigarettes and Duties on Imported
Leaf Tobacco, Defining the Activities
to be Financed, Creating School
Boards for the Purpose, and
Appropriating Funds Therefrom

7. Republic Act 5447
■ Amended by RA 7160
Section 1: Declaration of Policy; Creation of SEF
Section 2: Financing sources of the fund
Section 3: Allocation of the taxes on Virginia-type
cigarettes and the duties on imported leaf tobacco.
Section 4: Imposition of additional tax on real
property; disposition of proceeds

8. Republic Act 5447
Section 5: Creation of Local School Boards
Section 6: Functions of provincial, city or
municipal school boards.
Section 7: Expenditure of the Special Education
Fund.
Section 8: Administrative provisions.
Section 9: Turnover of the collections; release of
the Fund is ministerial.
Section 10: Rules and regulations.

9. Republic Act 5447
Section 11: Penal provision.
Section 12: Separability clause.
Section 13: Repealing clause.
Section 14: Effectivity
Approved: September 25, 1968

10. Prepared by:
EVANGELIO, VERNA JOY S.
MAED-SAS
Thank
you!