This document provides an overview of the Philippine local government system established under the 1991 Local Government Code. It discusses key aspects such as the role and powers of local government units (LGUs) in development, the structure and functions of LGUs at different levels from province to barangay, elective and appointive officials, human resource management, and other administrative concerns. The code aims to decentralize governance and empower LGUs through increased autonomy, responsibilities, and resources to better serve their constituents.