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AS_105_8.pptx

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AS_105_8.pptx

  1. 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. 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.
  3. 3. 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
  4. 4. 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
  5. 5. 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
  6. 6. 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
  7. 7. 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.
  8. 8. Republic Act 5447 Section 11: Penal provision. Section 12: Separability clause. Section 13: Repealing clause. Section 14: Effectivity Approved: September 25, 1968
  9. 9. Prepared by: EVANGELIO, VERNA JOY S. MAED-SAS Thank you!

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