BARANGGAY

• The barangay is the smallest political unit in the Philippines. Each municipality or city is
therefore made up of barangays.
• The barangay government unit is composed of elective officials called the Punong Barangay who
is the chief executive, the Sangguniang Barangay members, also called Kagawads, and the
Sangguniang Kabataan Chairman. The appointive officials are the barangay Secretary, the
barangay Treasurer, the members of the Lupong Tagapamayapa, and the barangay Tanods.
• The primary requisite for the creation of a barangay is a population of at least 2,000. But for
highly urbanized cities, a minimum of 5,000 inhabitants is required. The creation of a barangay is
done by law or an ordinance of the Sangguniang Panlalawigan or Sangguniang Panlungsod, and
has to be ratified by the affected voting population through a plebiscite

WHO ARE QUALIFIED FOR THE GRANT OF BOE:

In accordance with Civil Service Commission (CSC) Resolution No. 1200865, promulgated on June 14,
2012 and circularized through CSC Memorandum Circular No. 13, s. 2012 dated August 2, 2012, the BOE
shall be granted effective August 1, 2012 to the following Barangay Officials based strictly on completion
of term of office:

Elective Barangay Officials: Punong Barangay/Barangay Captain, regular Sangguniang Barangay

Members, and Sangguniang Kabataan Chairmen; and

Appointive Barangay Officials: Barangay Treasurers, and Barangay Secretaries who were appointed by
the duly elected Punong Barangay.

Completion of term of office shall be defined, as follows:

1. For elected barangay officials – shall refer to the term of office as specified by the prevailing law
on term of office of elected barangay officials; and
2. For appointive barangay officials – shall refer to the continuous number of years of satisfactory
service rendered from the time of appointment, which must correspond to the number of years
covering the term of office of the appointing Punong Barangay and may include services
rendered under previous appointment.

APPROPRIATENESS OF BOE

The BOE shall be considered appropriate for appointment to first level positions in the career service,
except positions covered by board laws and/or those that require other special eligibilities as
determined by the Commission, or those that require licenses such as those positions listed under
Category IV of CSC MC No. 11, s. 1996, as amended. (Provided under Item No. 11, Part V of CSC MC No.
12, s. 2003 re: Revised Policies on Qualification Standards)
DATE OF EFFECTIVITY OF BOE

The date of effectivity of the BOE shall be the date of approval of an application by the CSC Regional
Office (RO) concerned.

MUNICIPALITIES

• The municipalities in the Philippines total 1,489 in all. A municipality is created by an Act of
Congress subject to the approval of the majority of the affected electorate in a plebiscite. The
requisites for its creation are the following:
• An average annual income of at least 2.5 million Philippine pesos (₱2.5 M) for the last two (2)
consecutive years;
• A population of at least 25,000; and
• A contiguous territory of at least 50 square kilometers.
• The elected officials of the municipal government are the Mayor who is the chief executive, the
Vice-Mayor, and the Sangguniang Bayan members. There are also appointive officials in charge
of the various offices in the municipal government.

EXECUTIVE ORDER NO. 249

PROVIDING FOR A NEW INCOME CLASSIFICATION OF PROVINCES, CITIES AND MUNICIPALITIES, AND FOR
OTHER PURPOSES

WHEREAS, THE LAST RECLASSIFICATION OF PROVINCES, CITIES AND MUNICIPALITIES TOOK EFFECT ON
JULY 1, 1982, AND AS PROVIDED FOR UNDER EXISTING LAW, THE NEXT GENERAL RECLASSIFICATION
SHALL BE EFFECTIVE JULY 1, 1986;

WHEREAS, A REVIEW OF THE PRESENT CLASSIFICATION SCHEME REVEALED THAT AROUND EIGHTY PER
CENT (80%) OF PROVINCES, CITIES AND MUNICIPALITIES WILL FALL UNDER THE SAME CLASS, THEREBY
NULLIFYING THE VERY OBJECTIVES AND PURPOSES OF CATEGORIZING LOCAL GOVERNMENT UNITS;

WHEREAS, THE INCOME CLASSIFICATION OF PROVINCES, CITIES AND MUNICIPALITIES SERVES, AMONG
OTHER PURPOSES, AS BASIS FOR FIXING THE MAXIMUM TAX CEILINGS IMPOSABLE BY THE LOCAL
GOVERNMENTS, FOR DETERMINING ADMINISTRATIVE AND STATUTORY AIDS, FINANCIAL GRANTS AND
OTHER FORMS OF ASSISTANCE TO LOCAL GOVERNMENTS, AND FOR THE IMPLEMENTATION OF SALARY
LAWS AND ADMINISTRATIVE ISSUANCES ON ALLOWANCES AND EMOLUMENTS THAT LOCAL
GOVERNMENT OFFICIALS AND PERSONNEL MAY BE ENTITLED TO;

WHEREAS, THERE IS AN URGENT NEED TO PRESCRIBE A MORE REALISTIC CLASSIFICATION SCHEME THAT
WILL EFFECTIVELY SERVE THE AIMS AND PURPOSES OF ESTABLISHING INCOME CATEGORIES FOR THE
LOCAL GOVERNMENT UNITS;

NOW, THEREFORE, I, CORAZON C. AQUINO, PRESIDENT OF THE PHILIPPINES, DO HEREBY ORDER:

SECTION 1. CLASSIFICATION OF PROVINCES AND CITIES. – PROVINCES AND CITIES, EXCEPT MANILA AND
QUEZON CITY WHICH SHALL REMAIN AS SPECIAL CLASS CITIES, ARE HEREBY DIVIDED INTO SIX (6) MAIN
CLASSES ACCORDING TO THE AVERAGE ANNUAL INCOME THAT THEY ACTUALLY REALIZED DURING THE
LAST FOUR CALENDAR YEARS IMMEDIATELY PRECEDING THE GENERAL CLASSIFICATION, AS FOLLOWS:

(A) FIRST CLASS – THE PROVINCES AND CITIES THAT HAVE OBTAINED AN AVERAGE ANNUAL
INCOME OF THIRTY MILLION PESOS OR MORE;
(B) SECOND CLASS – THE PROVINCES AND CITIES THAT HAVE OBTAINED AN AVERAGE ANNUAL
INCOME OF TWENTY MILLION PESOS OR MORE BUT LESS THAN THIRTY MILLION PESOS.

THIRD CLASS – THE PROVINCES AND CITIES THAT HAVE OBTAINED AN AVERAGE ANNUAL INCOME OF
FIFTEEN MILLION PESOS OR MORE BUT LESS THAN TWENTY MILLION PESOS;

(C) FOURTH CLASS – THE PROVINCES AND CITIES THAT HAVE OBTAINED AN AVERAGE ANNUAL
INCOME OF TEN MILLION PESOS OR MORE BUT LESS THAN FIFTEEN MILLION PESOS;

€ FIFTH CLASS – THE PROVINCES AND CITIES THAT HAVE OBTAINED AN AVERAGE ANNUAL INCOME OF
FIVE MILLION PESOS OR MORE BUT LESS THAN TEN MILLION PESOS; AND

(F) SIXTH CLASS – THE PROVINCES AND CITIES THAT HAVE OBTAINED AN AVERAGE ANNUAL INCOME OF
LESS THAN FIVE MILLION PESOS.

SECTION 2. CLASSIFICATION OF MUNICIPALITIES. – MUNICIPALITIES ARE DIVIDED INTO SIX (6) MAIN
CLASSES ACCORDING TO THE AVERAGE ANNUAL INCOME THAT THEY ACTUALLY REALIZED DURING THE
LAST FOUR CALENDAR YEARS IMMEDIATELY PRECEDING THE GENERAL CLASSIFICATION, AS FOLLOWS:

(A) FIRST CLASS – MUNICIPALITIES THAT HAVE OBTAINED AN AVERAGE ANNUAL INCOME OF
FIFTEEN MILLION PESOS OR MORE;
(B) SECOND CLASS – MUNICIPALITIES THAT HAVE OBTAINED AN AVERAGE ANNUAL INCOME OF TEN
MILLION PESOS OR MORE BUT LESS THAN FIFTEEN MILLION PESOS;

© THIRD CLASS – MUNICIPALITIES THAT HAVE OBTAINED AN AVERAGE ANNUAL INCOME OF FIVE
MILLION PESOS OR MORE BUT LESS THAN TEN MILLION PESOS;

(C) FOURTH CLASS – MUNICIPALITIES THAT HAVE OBTAINED AN AVERAGE ANNUAL INCOME OF
THREE MILLION PESOS OR MORE BUT LESS THAN FIVE MILLION PESOS;

€ FIFTH CLASS – MUNICIPALITIES THAT HAVE OBTAINED AN AVERAGE ANNUAL INCOME OF ONE
MILLION PESOS OR MORE BUT LESS THAN THREE MILLION PESOS;

(F) SIXTH CLASS – MUNICIPALITIES THAT HAVE OBTAINED AN AVERAGE ANNUAL INCOME OF LESS THAN
ONE MILLION PESOS.

SECTION 3. PERIODS OF GENERAL RECLASSIFICATION OF PROVINCES, CITIES AND MUNICIPALITIES. –

UPON THE EFFECTIVITY OF THIS EXECUTIVE ORDER AND FOR EACH PERIOD OF FOUR CONSECUTIVE
CALENDAR YEARS THEREAFTER, THE SECRETARY OF FINANCE SHALL RECLASSIFY ALL PROVINCES, CITIES,
EXCEPT MANILA AND QUEZON CITY WHICH SHALL REMAIN AS SPECIAL CLASS CITIES, AND
MUNICIPALITIES, ON THE BASIS OF THE FOREGOING SCHEDULES OF THE AVERAGE ANNUAL INCOME OF
EACH PROVINCE, CITY OR MUNICIPALITY DERIVED DURING THE LAST FOUR CONSECUTIVE CALENDAR
YEARS IMMEDIATELY PRECEDING SUCH RECLASSIFICATION ACCORDING TO THE PROVISIONS HEREOF;
PROVIDED, THAT THE FIRST CLASSIFICATION UNDER THIS EXECUTIVE ORDER SHALL TAKE EFFECT ON
JULY FIRST, NINETEEN HUNDRED AND EIGHTY-SEVEN: PROVIDED, FURTHER, THAT A PROVINCE OR CITY
OR MUNICIPALITY WHICH HAS BEEN IN EXISTENCE FOR A PERIOD OF LESS THAN FOUR FULL CALENDAR
YEARS IMMEDIATELY PRECEDING THE CLASSIFICATION HEREIN PROVIDED SHALL BE CLASSIFIED ON THE
BASIS OF ITS AVERAGE INCOME DURING SUCH LESSER NUMBER OF FULL CALENDAR YEARS OR YEAR
IMMEDIATELY FOLLOWING ITS ORGANIZATION AS SUCH PROVINCE OR CITY OR MUNICIPALITY; AND
PROVIDED, FINALLY, THAT NO READJUSTMENT OF CLASSIFICATION SHALL BE MADE OFTENER THAN
ONCE IN FOUR CONSECUTIVE CALENDAR YEARS AFTER THE FIRST GENERAL RECLASSIFICATION
PROVIDED FOR HEREIN, EXCEPT IN CASES OF DIMINISHING REVENUES WHEN THE SECRETARY OF
FINANCE MAY ORDER AT ANY TIME THE READJUSTMENT OF THE CLASSIFICATION OF ANY PROVINCE OF
CITY OR MUNICIPALITY IN ACCORDANCE WITH THE INCOME RANGES HEREIN PRESCRIBED.

SECTION 4. DEFINITION OF TERMS. – AS USED IN THIS EXECUTIVE ORDER:

A. THE TERM “ANNUAL INCOME” SHALL REFER TO REVENUES AND RECEIPTS REALIZED BY
PROVINCES, CITIES AND MUNICIPALITIES FROM REGULAR SOURCES OF THE LOCAL GENERAL
AND INFRASTRUCTURE FUNDS INCLUDING THE INTERNAL REVENUE AND SPECIFIC TAX
ALLOTMENTS PROVIDED FOR IN PDS 144 AND 436, BOTH AS AMENDED, BUT EXCLUSIVE OF
NON-RECURRING RECEIPTS, SUCH AS OTHER NATIONAL AIDS, GRANTS, FINANCIAL ASSISTANCE,
LOAN PROCEEDS, SALES OF FIXED ASSETS, AND SIMILAR OTHERS.

B. THE TERM “AVERAGE ANNUAL INCOME” SHALL REFER TO THE SUM OF THE “ANNUAL INCOME”
AS HEREIN DEFINED ACTUALLY OBTAINED BY A PROVINCE, CITY OR MUNICIPALITY DURING THE
REQUIRED NUMBER OF CONSECUTIVE CALENDAR YEARS IMMEDIATELY PRECEDING THE
GENERAL RECLASSIFICATION OF LOCAL GOVERNMENTS, DIVIDED BY SUCH NUMBER OF
CALENDAR YEARS, AS MAY BE CERTIFIED TO BY THE COMMISSION ON AUDIT FOR PURPOSES OF
SUCH RECLASSIFICATION OF PROVINCES, CITIES AND MUNICIPALITIES.

SECTION 5. USES OF INCOME CLASSIFICATION OF PROVINCES, CITIES AND MUNICIPALITIES. – THE

INCOME CLASSIFICATION OF PROVINCES, CITIES AND MUNICIPALITIES SHALL, AMONG OTHER
PURPOSES, SERVE AS BASIS FOR:

A. THE FIXING OF THE MAXIMUM TAX CEILINGS IMPOSABLE BY THE LOCAL GOVERNMENTS;
B. THE DETERMINATION OF ADMINISTRATIVE AND STATUTORY AIDS, FINANCIAL GRANTS, AND
OTHER FORMS OF ASSISTANCE TO LOCAL GOVERNMENTS;
C. THE ESTABLISHMENT OF THE SALARY SCALES AND RATES OF ALLOWANCES, PER DIEMS, AND
OTHER EMOLUMENTS THAT LOCAL GOVERNMENT OFFICIALS AND PERSONNEL MAY BE
ENTITLED TO;
 D. THE IMPLEMENTATION OF PERSONNEL POLICIES ON PROMOTIONS, TRANSFERS, DETAILS OR
SECONDMENT, AND RELATED MATTERS AT THE LOCAL GOVERNMENT LEVELS;
E. THE FORMULATION AND EXECUTION OF LOCAL GOVERNMENT BUDGET POLICIES; AND
F. THE DETERMINATION OF THE FINANCIAL CAPABILITY OF LOCAL GOVERNMENT UNITS TO
UNDERTAKE DEVELOPMENTAL PROGRAMS AND PRIORITY PROJECTS.

SECTION 6. MAXIMUM AMOUNT EXPENDABLE FOR SALARIES AND WAGES. – THE TOTAL ANNUAL
APPROPRIATIONS FOR SALARIES AND WAGES OF PROVINCIAL, CITY AND MUNICIPAL OFFICIALS AND
EMPLOYEES FOR ONE CALENDAR YEAR SHALL NOT EXCEED FORTY-FIVE PER CENT (45%), IN THE CASE OF
ALL FIRST AND SECOND CLASS PROVINCES, CITIES AND MUNICIPALITIES, AND FIFTY-FIVE PER CENT
(55%), IN THE CASE OF THOSE LOWER THAN SECOND CLASS, OF THE TOTAL ANNUAL INCOME ACTUALLY
REALIZED FROM REGULAR SOURCES DURING THE NEXT PRECEDING CALENDAR YEAR OR THE CURRENT
CALENDAR YEAR ESTIMATES FROM THE SAME SOURCES CERTIFIED AS COLLECTIBLE BY THE PROVINCIAL
OR CITY TREASURER CONCERNED, WHICHEVER IS LOWER, THE APPROPRIATIONS FOR SALARIES AND
WAGES OF OFFICIALS AND EMPLOYEES IN THE PUBLIC SCHOOLS, HOSPITALS, HEALTH AND
AGRICULTURAL SERVICES, PUBLIC UTILITIES, MARKETS AND SLAUGHTERHOUSES AND OTHER ECONOMIC
ENTERPRISES OWNED, OPERATED AND MAINTAINED BY THE PROVINCE, CITY OR MUNICIPALITY, AS
WELL AS REPRESENTATION AND EMERGENCY COST-OF-LIVING ALLOWANCES, SHALL NOT BE INCLUDED
IN THE COMPUTATION OF THE MAXIMUM EXPANDABLE FOR SALARIES AND WAGES.

THE SECRETARY OF FINANCE, HOWEVER, MAY RECOMMEND TO PROPER AUTHORITY THE SETTING
ASIDE OF APPROPRIATIONS IN EXCESS OF THE PERCENTAGES HEREINABOVE FIXED SUBJECT TO SUCH
CONDITIONS AS MAY BE IMPOSED BUT IN CASE SHALL THE EXCEED IN APPROPRIATIONS FOR SALARIES
AND WAGES BE MORE THAN TWENTY-FIVE PER CENT (25%) OF THE MAXIMUM EXPENDABLE AMOUNTS
NOR SHALL SUCH EXEMPTION BE GRANTED IN CASE OF OVERDRAFT OR IMMINENCE THEREOF.

SECTION 7. SPECIAL PROVISIONS. – PROVINCES, CITIES OR MUNICIPALITIES WHOSE INCOME

CLASSIFICATION SHALL HAVE BEEN RAISED OR REDUCED PURSUANT TO THE PROVISIONS OF THIS
EXECUTIVE ORDER SHALL ACCORDINGLY REVISE AND ADJUST THEIR EXISTING POSITION CLASSIFICATION
AND PAY PLANS IN ACCORDANCE WITH THE PERTINENT PROVISIONS OF PREVAILING CIRCULAR ISSUED
BY THE JOINT COMMISSION ON LOCAL GOVERNMENT PERSONNEL ADMINISTRATION CREATED UNDER
PD 1136; PROVIDED, THAT NO OFFICIAL OR EMPLOYEE IN THE LOCAL GOVERNMENTS SHALL SUFFER
ANY DIMINUTION OF THE BASIC SALARY RATE THAT HE IS ACTUALLY RECEIVING AT THE TIME OF THE
EFFECTIVITY OF THIS EXECUTIVE ORDER.

FOR PURPOSES OF THE PREPARATION AND AUTHORIZATION OF LOCAL GOVERNMENT BUDGET FOR CY
1988, THE REGULAR APPROPRIATIONS FOR SALARIES AND WAGES IN THE GENERAL AND
INFRASTRUCTURE FUNDS OF THE LOCAL GOVERNMENTS SHALL BE COMMENSURATE ONLY TO THE
SALARY SCALES AND RATES OF ALLOWANCES, PER DIEMS AND OTHER EMOLUMENTS OF LOCAL
GOVERNMENT OFFICIALS AND PERSONNEL CORRESPONDING TO THEIR RESPECTIVE NEW
CLASSIFICATIONS. HOWEVER, ADDITIONAL APPROPRIATIONS SHALL BE SET ASIDE TO COVER IN FULL
ANY DEFICIENCY THAT WILL BE NECESSARY TO MAINTAIN THE PAYMENT OF BASIC SALARIES AT THE
RATES ACTUALLY BEING RECEIVED BY LOCAL GOVERNMENT OFFICIALS AND PERSONNEL AT THE TIME OF
THE EFFECTIVITY OF THIS EXECUTIVE ORDER.
NEWLY-APPOINTED OR PROMOTED PERSONNEL SHALL RECEIVE SALARIES AT RATES AUTHORIZED FOR
NEW CLASSIFICATION OF THE LOCAL GOVERNMENT UNIT.

FOR PROPER IMPLEMENTATION OF THESE SPECIAL PROVISIONS THE JOINT COMMISSION ON LOCAL
GOVERNMENT PERSONNEL ADMINISTRATION SHALL, WITHIN SIXTY (60) DAYS FROM THE EFFECTIVITY
OF THIS EXECUTIVE ORDER, ISSUE APPROPRIATE GUIDELINES AND PROCEDURES FOR THE INFORMATION
AND GUIDANCE OF THE LOCAL GOVERNMENTS.

SECTION 8. MAXIMUM RATES OF LOCAL TAXES. NOTWITHSTANDING ANY CHANGE IN INCOME

CLASSIFICATION BY VIRTUE OF THIS EXECUTIVE ORDER, ANY PROVINCE, CITY OR MUNICIPALITY MAY
MAINTAIN OR ADJUST ACCORDINGLY THE EXISTING RATES OF LOCAL TAXES: PROVIDED, THAT ANY
LOCAL TAX ORDINANCE ENACTED FOR THE PURPOSE SHALL BE SUBJECT TO THE REVIEW AND APPROVAL
OF THE SECRETARY OF FINANCE WHO, WITHIN SIXTY (60) DAYS FROM RECEIPT OF THE ORDINANCE,
SHALL DETERMINE THE REASONABLENESS THEREOF AND ITS EFFECT ON THE FINANCES OF THE LOCAL
GOVERNMENTS.

SECTION 9. ADMINISTRATIVE AUTHORITY OF THE SECRETARY OF FINANCE. – THE SECRETARY OF

FINANCE SHALL HAVE THE AUTHORITY TO REVIEW THE INCOME RANGES HEREIN PROVIDED AT LEAST
ONCE EVERY FOUR YEARS AFTER THE IMPLEMENTATION OF THIS EXECUTIVE ORDER AND RECOMMEND
SUCH APPROPRIATE CHANGES OR REVISIONS TO THE PROPER AUTHORITY IN ORDER THAT THE INCOME
CLASSIFICATION OF LOCAL GOVERNMENT UNITS MAY CONTINUE TO CONFORM WITH PREVAILING
ECONOMIC CONDITIONS AND THE OVERALL FINANCIAL STATUS OF THE LOCAL GOVERNMENTS.

SECTION 10. IMPLEMENTING RULES AND REGULATIONS. – FOR PURPOSES OF IMPLEMENTATION OF

THIS EXECUTIVE ORDER, THE SECRETARY OF FINANCE SHALL ISSUE SUCH RULES AND REGULATIONS AS
HE MAY DEEM NECESSARY AND APPROPRIATE DEPARTMENT ORDERS FIXING THE NEW
CLASSIFICATIONS OF PROVINCES, CITIES AND MUNICIPALITIES.

SECTION 11. REPEALING CLAUSE. – PRESIDENTIAL DECREE NO. 465, DATED MAY 20, 1974 IS HEREBY
REPEALED, ALL LAWS, ORDERS, ISSUANCES, RULES AND REGULATIONS OR PARTS THEREOF
INCONSISTENT WITH THIS EXECUTIVE ORDER ARE HEREBY REPEALED OR MODIFIED ACCORDINGLY.

SECTION 12. EFFECTIVITY. – THIS EXECUTIVE ORDER SHALL TAKE EFFECT IMMEDIATELY.

CHARTER CITY
A charter city is a city in which the governing system is defined by the city’s own charter document
rather than by state, provincial, regional or national laws. In locations where city charters are allowed by
law, a city can adopt or modify its organizing charter by decision of its administration by the way
established in the charter. These cities may be administered predominantly by citizens or through a third-
party management structure, because a charter gives a city the flexibility to choose novel types of
government structure.
 LOCAL GOVERNMENT

The Constitution of the Philippines recognizes the importance of local

governments. It provides as a policy that "the State shall guarantee and
promote the autonomy of the local government units -- especially the
barangays -- to ensure their fullest development as self-reliant communities."

Local governments constitute the foundation of the entire structure of the

government. The acts of the local government units affect the ordinary citizen
more directly than those of the national government. The average citizen has
more and closer contacts with the local governments and their agencies than
with the national or provincial government, and is more concerned with the
local affairs than with those of the national or provincial in scope.

The President of the Philippines exercises supervision over the whole country.
But for purposes of administrative control, the Philippines is divided into units
of different sizes -- known as political subdivisions. These are provinces,
municipalities, cities, and barangays. These political subdivisions enjoy
autonomy, especially in local affairs. But, they are also under the general
supervision of the Chief Executive, through the Secretary of the Department of
Interior and Local Government (DILG). These local governments are agencies
of the national government in the matter of collection of taxes, law
enforcement, and other governmental functions, which may be delegated by
the national government to these local governments.

PROVINCES

The provincial government takes care of the functionso which affect the
people of a certain province. The province is the largest political unit in the
Philippines. It possess the following powers --- 1) to acquire and transfer real
and personal properties, 2) to enter into contracts, including those incurring
obligations, which are expressly provided by law; and 3) to exercise such
other rights and incur such other obligations as are expressly auhtorized by
law.

There are 77 provinces in the Philippines. They are classified according to

their average income for five consecutive years. The hiigher the income of the
provice, the higher is its classification. The salaries that can be paid to the
provincial officials depend upon the class to which it belongs. Higher salaries
are paid to the officials of the higher-class provinces. A province elects its
executives -- the governor, vice governor, and the members of the provinciial
board (vocales). There are three vocales in the first, second, and third class
provinces, and two in the other classes of provinces. The rest of the provincial
officials -- like the provincial treasurer, provincial assessor, district auditor,
judges of the Regional Trial courts, provincial fiscal, division superintendent of
schools, district health officer, district engineer, and register of deeds -- are all
appointed by the corresponding deparments of the national government.
However, under the New Local Government Code, they are the administrative
control of the provincial governor. The election of the governor, vice governor,
and members of the provincial board takes place on the Second Tuesday of
November of the election year. They hold office for three years. They cannot
serve for more than three consecutive terms. The provincial governor
exercises general supervisory powers over the entire province. He also makes
known to the people of his province all laws and orders of the government,
especially those which directly concern them and sees to it that they are
faithfully carried out. He acquints himself with the conditions of the
municipalities comprising the province and advises local officials in matters
affecting their official work.

The provincial board is the law making body of the province, with the
provincial governor serving as the presiding officer. Some of its most
important functions are as follows: a) it passes laws for the welfare of the
municipalites and cities within its jurisdiction; b) it prepares andapproves the
provincial budget; c) it appropriates money for provincialpurposes; d) it
exercises the power of eminent domain; and e) it provides for the
maintenance of equipment and buildings for provincial purposes. The board
holds a regular weekly meeting upon a day fixed by it. Special meetings,
however, may be called by the provincial governor on any day.

MUNICIPALITIES

Each province is composed of municipalities commonly called towns. The

municipality is a public corporation created by an act of congress and is
governed by the Municipality Law, which defines its duties and powers. Being
public corporations, municipalities can sue or be sued in court; enter into
contracts; acquire and hold real and personal properties for municipal
purposes; and exercise such other powers as are granted by law.
Municipalities are classified according to their average annual income for the
last four fiscal years. There are 1,540 municipalities in the Philippines. They
are autonomous units of government and have elective and appointive
officials. The elective officials are the municipal mayor, vice mayor, and
councilors. They are elected by the qualified voters for a term of three years.
They cannot serve for more than three consecutive terms. The appointive
officials are the municipal secretary, treasurer, justice of the peace, and chief
of police. The municipal mayor is the chief executive officer of the town. His
main functions are: 1) to execute all laws and municipal ordinances; 2) to
supervise the administration of the town; 3) to issue orders relative to the
maintenance of peace and order; 4) to preside over the meetings of the
municipal council; and 5) to recommend measures to the municipal council
aimed at the improvement of the social and economic conditions of the
people. The municipal councils is the lawmaking body of the town and is
composed of the mayor -- who is the chairman of the council -- vice mayor,
and the councilors. The number of councilors for each municipality depends
upon the class to which the municipality belongs. Each councilor is in-charge
of a village or barangay. Some of the more important mandatory powers of the
municipal council are the following: 1) to fix the salaries of all municipal offices
and employees, except the treasurer, teachers in the public schools, and staff
of national government agencies assigne to the municipality; 2) to provide for
expenses necessary to carry out the functions of the municipality; 3) to
provide for buildings adequate for municipal uses, including school houses; 4)
to provide for the levy and collection of taxes, fees, and charges as sources of
municipal revenue; and 5) to establish and maintain an efficient police
department and an adequate municipal jail.

CITIES

The chartered city is also a unit of local administration. It is created by a

special law which serves as its charter. The charter is the constitution of the
city. The charter creates the city, defines its boundaries, provides its system of
government, and defines the powers and duties of its officials. A city or any of
its officials cannot perform any official act which is not permitted by its charter.
The city elective officials are the mayor, vice mayor, and the members of the
board of councilors. They are elected for a term of three years. They cannot
serve for more than three consecutive terms. The mayor is the executive
official of the city, aided by the appointive heads of the various departments.
The vice mayor is the presiding officer of the board. And the city courts
exercise judicial functions. The lawmaking body of the city is council. Among
its important functions are as folows: 1) to levy and collect taxes in
accordance with law; 2) to enact ordinances; 3) to provide for public workds
constructions and for the maintenance of a local police force; 4) to establish
fire zones within the city and to regulated the type of building which may be
constructed within each zone; and 5) to provide for the protection of the
inhabitants from public calamities and to provide relied in times of emergency.
There are 67 chartered cities in the Philippines.

BARANGAYS

Each municipality or city is composed of a number of villages or barangays. The

barangays are the smallest units of local government in the Philippines. They are
governed by the Barrio Charter. The elective officials of the barangays are the Barangay
Captain and the Barangay Councilors. As chief executive, the barangay captain is its
recognized leader. He enforces all the laws and ordinances applicable to his
constituency. He may organize fire brigades, preside over all meetings both of the
barangay council and assembly, organize groups of citizens to fight criminality and
brigandage, and approve all payments from barangay funds. He also sings all contacts
in which the barangay is a party. There are 41, 945 barangays in the Philippines. They
are public corporations and so, they can sue and be sued in court; can enter into
contracts, can acquire and hold all kinds of property; and can exercise such powers or
perform such acts as are provided by law.