The document discusses the Local Government Code of 1991 in the Philippines. It was enacted in 1991 to devolve basic services and responsibilities to local government units. It aims to improve grassroots services and resource allocation. The code expanded local government powers and responsibilities to make them more self-reliant and active partners in national goals like faster decision making and more participation. It was authored by Senator Aquilino Pimentel Jr., known as the "Father of the Local Government Code." The code has four books covering general provisions, taxation and finance, local government units, and miscellaneous provisions.