Department of the Interior and Local Government

in partnership with
Local Government Academy

55th Batch of Apprenticeship Program for LGOO II and LGOO III

Module 1 (Dynamics of Local Government)
Part 1 (Online) l May 2 – 12, 2023

REVIEW NOTES
of
LGOO II Aldrin Jovi B. Gallanosa

Module Coordinator:
RD Atty. Arnaldo E. Escober Jr, CESO V, DILG RO V

E-Coaches:
PD Atty. Ian Kenneth B. Lucero
PD Bruce Augusto Colao, CESO V
PD Arnel Renato L. Madrideo
PD Pablio L. Benetiz Jr., CESO V
PD Engr. Carmelo F. Orbista, CESO V
CD Atty. Rolynne A. Javier, CESO V
Atty. Gina Wenceslao, Legal
Atty. Charmain Jacqueline I. Paulino
LGOO VI Mark Gregory Guzman
LGOO VI Roel L. Ortiz
LGOO V Mar Anthony Balani

LGA Facilitators:
Sir Ian and Mam Jen
 Table of Content
Topics Discussed Page No.
Chapter 1 1
1987 Constitution –Structure of Government 1
Territorial and Political Subdivisions of Government 1
Role of SILG 1
Decentralization (Part 1) 1
Initial Discussion on Local Government Code 2
NAPOLCOM: Power over the PNP 3
Mandanas-Garcia Ruling 4
Constitutional Guarantee: Local Autonomy 5
Local Autonomy 5
Fiscal Autonomy 5
Decentralization (Part 2) 6
Prior Consultation Rule 7
Updates on the Implementation of Mandanas 8
Chapter 2 9
2.1 Congressional Control over LGU Structure 9
2.2 Mandatory and Non-Mandatory Officials and Offices 9
2.3. Qualifications of Elective Local Officials 11
2.4 Three-Term Limit Rule 11
2.5 Powers and Functions of the LCE and Other Elected Officials 12
2.6 Power to Appoint and Its Limitations 16
2.7 Leave of Absence 18
2.8 Resignation 19
2.9 Leagues of Local Government Units 20
2.10 Practice of Profession 22
2.11 Vacancies and Successions 23
Chapter 3 26
3.1 Sources and Delegation of Powers 26
3.2 Police Power (General Welfare Clause) 26
3.3 Power of Eminent Domain 27
3.4 Reclassification of Lands 28
3.5 Closure and Opening of Roads 29
3.6 Corporate Powers 29
3.7 Local Legislation, IRP & IDM 30
3.8 Taxing Power of and Sources of Funds of Local Government Units 39
3.9 Common Limitations on Local Taxations 49
3.10 Local Government Budgeting 50
Chapter 4 73
4.1 Suability and Liability 73
4.2 Administrative Proceedings and Investigation 74
4.3 Jurisdictional Responsibility for Settlement of Boundary Disputes 77
4.4 Revised KP (Lupon Tagapamayapa & Pangkat Tagapagsundo) 78
4.5 Revised KP (Jurisdictional and Procedural Aspects) 81
4.6 Child in Conflict with the Law 85
4.7 Venues for People Participation 87
4.8 Recall 93
4.9 Initiative and Referendum 94
4.10 Partnership and Assistance with People’s and NGOs 96
4.11 Barangay Asssembly 96
4.12 Sectoral Representation in the Sanggunian 97
Special Discussion on Solving Legal Case Problem: RLAC Formula 98
 CHAPTER 1
Coach: PD Atty. Ian Kenneth B. Lucero (Cebu)
1.1 1987 Constitution – Structure of Government
I. Supreme law of the land - Constitution
II. The Philippines is a democratic and republican State. Sovereignty resides in the PEOPLE
and all government authority emanates from them. (Section 1, Article II)
III. The prime duty of the Government is to SERVE and PROTECT the people. (Section 4,
Article II)
IV. The maintenance of peace and order, the protection of life, liberty, and property, and
promotion of the general welfare are essential for the enjoyment by all the people of the
blessings of democracy. (Sec. 5, Article II)
V. The State shall ensure the autonomy of local governments. (Sec. 25 Art II)
Two Facets: Administrative and Fiscal
VI. The Philippines is a republic with a presidential form of government wherein power is
equally divided among its three branches: executive (implements the law), legislative
(makes the law), and judicial (evaluates the law). The government seeks to act in the best
interests of its citizens through this system of check and balance.

1.2 Territorial and Political Subdivisions of Government

I. The 5 territorial and political subdivisions: • PROVINCES • CITIES • MUNICIPALITIES •
BARANGAYS • AUTONOMOUS REGIONS in Muslim Mindanao and the Cordilleras. (Sec
1, Article 10, 1987 Constitution)
II. President’s Power:
a. Power of Control – National Government thru Department Secretaries (alter-egos)
b. Power of General Supervision – Local Government Units

III. The President of the Philippines shall exercise general supervision over local
governments.
IV. Provinces with respect to component cities and municipalities, and cities and
municipalities with respect to component barangays, shall ensure that the acts of their
component units are within the scope of their prescribed powers and functions. (Sec 4, Art
X)
V. Direct supervision - provinces, highly urbanized cities, and independent component cities;
VI. Indirectly supervision - through the province with respect to component cities and
municipalities; and through the city and municipality with respect to barangays.

1.3 Role of the SILG?

I. Administrative Order No. 267, s. 1992 - Delegated powers to SILG to effectively and
efficiently implement the Local Government Code (RA 7160 or the LGC)

1.4 Decentralization
I. The constitutional mandate to ensure local autonomy refers to decentralization.
II. LGUs to enjoy genuine and meaningful local autonomy. Local autonomy created fullest
development as self-reliant communities and Self-reliant LGUs leads to effective partners
in the attainment of national goals.

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 III. Toward this end, the State shall provide for a more responsive and accountable local
government structure instituted through a system of decentralization.
IV. 13 Operative Principles of Decentralization under the LGC
1. Effective allocation of their respective powers, functions, responsibilities, and
resources among the different local government units;
2. An accountable, efficient, and dynamic organizational structure and operating
mechanism that will meet the priority needs and service requirements of its
communities;
3. The power to create and broaden their own sources of revenue and the right to a
just share in national taxes and an equitable share in the proceeds of the utilization
and development of the national wealth within their respective areas;
4. Subject to civil service law, rules and regulations, local officials and employees
paid wholly or mainly from local funds shall be appointed or removed, according to
merit and fitness, by the appropriate appointing authority;
5. Provinces with respect to component cities and municipalities, and cities and
municipalities with respect to component barangays, shall ensure that the acts of
their component units are within the scope of their prescribed powers and
functions;
6. Local government units may group themselves, consolidate or coordinate their
efforts, services, and resources commonly beneficial to them;
7. The capabilities of LGUs, especially the municipalities and barangays, shall be
enhanced by providing them with opportunities to participate actively in the
implementation of national programs and projects;
8. A continuing mechanism to enhance local autonomy not only by legislative
enabling acts but also by administrative and organizational reforms;
9. LGUs shall share with the national government the responsibility in the
management and maintenance of ecological balance within their territorial
jurisdiction;
10.Effective mechanisms for ensuring the accountability of LGUs to their respective
constituents shall be strengthened in order to upgrade continually the quality of
local leadership;
11.Improved coordination of national government policies and programs thru
adequate technical and material assistance to less develop and deserving LGUs;
12.The participation of the private sector in local governance, particularly in the
delivery of basic services, shall be encouraged to ensure the viability of local
autonomy as an alternative strategy for sustainable development; and
13.The national government shall ensure that decentralization contributes to the
continuing improvement of the performance of LGUs and the quality of community
life.

1.5 Initial Discussion on Local Government Code

I. Local Government Code of 1991

 Book 1 – General Provisions
 Book 2 – Local Taxation and Fiscal Matters
 Book 3 - Local Government Units
 Book 4 - Miscellaneous and Final Provisions

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 I. Book 1 – General Provisions
Title One – Basic Principles
Ch. 1. The Code: Policy and Application
Ch. 2. General Powers and Attributes of LGUs
Ch. 3. InterGovernmental Relations
Ch. 4. Relations with People’s and NGOs
Ch. 5. Local PBAC
Title Two – Elective Officials
Ch. 1. Qualifications and Elections
Ch. 2. Vacancies and Succession
Ch. 3. Local Legislation
Ch. 4. Disciplinary Actions
Ch. 5. Recall
Title Three – Human Resources and Devt
Title Four - Local School Boards
Title Five - Local Health Boards
Title Six - Local Development Boards
Title Seven - Local Peace and Order Council
Title Eight - Autonomous Special Economic Zones
Title Nine - Other Provisions Applicable to LGUs

I. An LGU can exercise its powers within its territorial boundary or jurisdiction. It is a body
politic and corporate endowed with powers to be exercised by it in conformity with law. As
such, it shall exercise powers as a political subdivision of the national government and as
a corporate entity representing the inhabitants of its territory. Section 15, LGC
II. Governmental powers are those exercised in administering the powers of the state and
promoting the public welfare and they include the legislative, judicial, public and political.
III. Municipal/Proprietary powers on the one hand are exercised for the special benefit and
advantage of the community and include those which are ministerial, private and
corporate.
IV. Section 16. General Welfare. - Every local government unit shall exercise the powers
expressly granted, those necessarily implied therefrom, as well as powers necessary,
appropriate, or incidental for its efficient and effective governance, and those which are
essential to the promotion of the general welfare.
V. Corporate Powers of LGUs
(1) To have continuous succession in its corporate name;
(2) To sue and be sued;
(3) To have and use a corporate seal;
(4) To acquire and convey real or personal property;
(5) To enter into contracts; and
(6) To exercise such other powers as are granted to corporations, subject to the
limitations provided in this Code and other laws. (Section 22, LGC)

NAPOLCOM DEPUTY: POWER OVER THE PNP

Sec. 28, RA 7160
 The extent of operational supervision and control of LCEs over the police force xxx
personnel assigned in their respective jurisdictions shall be governed by RA 6975 as
amended by RA 8551

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  As deputized agents of the NAPOLCOM, LCEs can inspect police forces and units,
conduct audit, and exercise other functions as may be duly authorized by the Commission
(Sec. 64, RA 8551)
 "Operational supervision and control" - power to direct, superintend, and oversee the day-
to-day functions of police investigation of crime, crime prevention activities, and traffic
control in accordance with the rules and regulations promulgated by the Commission.
 It shall also include the power to direct the employment and deployment of units or
elements of the PNP, through the station commander, to ensure public safety and effective
maintenance of peace and order within the locality.
 "employment" - utilization of units/elements for purposes of protection of lives and
properties, enforcement of laws, maintenance of peace and order, and prevention of
crimes, among others
 "deployment" – the orderly and organized physical movement of elements/ units within the
locality for purposes of employment.
 Grounds for Suspension or Withdrawal of Deputation:
o Frequent unauthorized absences;
o Abuse of authority;
o Providing material support to criminal elements; or
o Engaging in acts inimical to national security or which negate the effectiveness of
the peace and order campaign.
 Upon good cause shown, the President may, directly or through the Commission, motu
proprio restore such deputation withdrawn from any LCE (Sec. 65, RA 8551).
 ANDAYA VS RIG
 GR NO. 126661, DEC 03, 1999
 The Mayor of Cebu City may not require the Regional Police Director (RPD) to include his
protege in the list of eligibles to be recommended by the RPD to the mayor from which the
mayor shall choose the Chief of Police of the City of Cebu.
 As deputy of the Commission, the authority of the mayor is very limited. In reality, he has
no power of appointment; he has only the limited power of selecting one from among the
list of five eligibles to be named the chief of police.
 Actually, the power to appoint the COP of Cebu City is vested in the RPD. Much less may
the mayor require the RPD to include the name of any officer, no matter how qualified, in
the list of five to be submitted to the mayor.
 The purpose is to enhance police professionalism and to isolate the police service from
political domination.

Mandanas-Garcia Ruling
The Petitioners:
Challenge the manner in which the NGAs computed the IRA shares of LGUs and accordingly
asked the Supreme Court to mandate the NGAs to compute the IRA based on ALL national taxes,
encompassing national internal revenue taxes and customs duties.
Demand for the payment of additional unpaid IRA of around Php500B for the years 1992 to 2012
claiming that the computation of the IRA then was wrong since the inception of the LGC in 1991.
Sec. 6, Art. 10, 1987 Constitution
“Local government units shall have a just share, as determined by law, in the national taxes which
shall be automatically released to them.

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THREE MANDATES:
1. The LGUs shall have a just share in the national taxes;
2. The just share shall be determined by law; and
3. The just share shall be automatically released to the LGUs.
Sec. 284, RA 7160
 Deviated from the plain language of Sec. 6 of Art. X of the 1987 Philippine Constitution.
 Therefore, the base amount of the IRA must be all “national taxes” and must not be
limited to “national internal revenue taxes” and denied petition for IRA payback.
The Supreme Court DECLARES:
1. The phrase “internal revenue” appearing in Section 284 of RA 7160 UNCONSTITUTIONAL
and deletes the phrase from Section 284.
2. The phrase “internal revenue” is likewise DELETED from the related sections, specifically
Section 285, Section 287, and Section 290;
3. Agencies ordered to INCLUDE all collections of national taxes:
1. DOF
2. DBM
3. BIR
4. BOC
5. NATIONAL TREASURY
4. SC Decision – prospective application
5. Automatic release without need of further action or “yearly appropriation”;
6. Any mention of “Internal Revenue Allotment" or "IRA" in Republic Act No. 7160 (Local
Government Code) and IRR shall be understood as pertaining to the allotment of the Local
Government Units derived from the national taxes.

Constitutional Guarantee: Local Autonomy

Sec. 2, Article X, 1987 Constitution
The territorial and political subdivision shall enjoy local autonomy
Sec. 25, Article X, 1987 Constitution
The state shall ensure the autonomy of local governments
Broadened the Principle of Local Autonomy

14 Sections in Article X
LOCAL AUTONOMY
Ganzon vs. CA, GR No. 93252, Aug. 5, 1991
A more responsive and accountable LGs structure instituted through a system of
decentralization.Not to end the relation of partnership and independence between the central
administration and LGUs. Does not contemplate making mini-states out of LGUs.

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Lina Jr vs. Paño, GR No. 93252, Aug 5, 1991
 Ours still a Unitary Form of Government
 Mere creatures of the State, thus, subject to the will of Congress (creator)
 Only agents of the NG (Dual Personality-Dual Function)
 Exercise only delegated legislative powers
Manila vs. Laguio, GR No. 118127, April 12, 2005
As DELEGATES of Congress:
 Cannot contravene but must obey at all times the will of the Principal
 An enactment local in origin cannot prevail against a decree, which has the force and
effect of a statute
FISCAL AUTONOMY
Pimentel vs. Aguirre, GR No. 132988, July 19, 2000
 The local government units have the (1) power to create their own sources of revenue in
addition to their equitable share in the national taxes released by the national government,
as well as, the (2) power to allocate their resources in accordance with their own priorities.
(3) It extends to the preparation of their budgets, and local officials in turn-have to work
within the constraints thereof.
FISCAL AUTONOMY: CONSEQUENCES
Dadole vs COA, GR No. 125350, Dec 03, 2002
 The DBM cannot impose a limitation not found in the law such as setting a cap on the
amount of allowances for judges.
Drilon vs Lim, GR No. 112497, August 04, 1994

 In reviewing tax ordinances, the DOJ can only declare a tax measure unconstitutional and
illegal. The Secretary cannot amend, modify, or repeal the tax measure.
VILLAFUERTE VS ROBREDO
GR NO. 195390, DEC 10, 2014

Fiscal autonomy does not leave LGUs with unbridled discretion in the disbursement of public
funds. They remain accountable to their constituency.
Thus, the DILG can issue circulars regarding the full disclosure of local budgets and finances and
list of expenses which the IRA can be used and which requires publication in biddings, since these
are mere reiterations of statutory provisions.
DECENTRALIZATION
Two Forms:
1. Decentralization of Power
2. Decentralization of Administration

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Two Groups of LGUs that enjoy Decentralization:
1. Regional Units
2. P/C/M/B
Four Categories of Decentralization:
1. Political Decentralization or Devolution
2. Administrative Decentralization or Deconcentration
3. Fiscal Decentralization
4. Policy or Decision-Making Decentralization
TANO v. SOCRATES, G.R. No. 110249, Aug 21, 1997 [En Banc]
 Centerpiece of LGC 1991
 Indispensable to decentralization: Devolution
PRIOR CONSULTATION RULE
Sec. 2 (c), RA 7160
 It is likewise the policy of the State to require all national agencies and offices to conduct
periodic consultations with appropriate LGUs, nongovernmental and people's
organizations, and other concerned sectors of the community before any project or
program is implemented in their respective jurisdictions.
Sec. 26, RA 7160

 It shall be the duty of every national agency or GOCC authorizing or involved in the
planning and implementation of any project or program that may cause pollution, climatic
change, depletion of non-renewable resources, loss of crop land, rangeland, or forest
cover, and extinction of animal or plant species, to consult with LGUs, NGOs, and other
sectors concerned and explain the goals and objectives of project or program, its impact
upon the people and the community in terms of environmental or ecological balance, and
the measures that will be undertaken to prevent or minimize the adverse effects thereof.
Sec. 25 (b), RA 7160

 National agencies and offices with project implementation functions shall coordinate with
one another and with the LGUs concerned in the discharge of these functions. They shall
ensure the participation of LGUs both in the planning and implementation of said national
projects.

Sec. 27, RA 7160

 No project or program shall be implemented by government authorities unless the
consultations mentioned in Sections 2 (c) and 26 hereof are complied with, and prior
approval of the Sanggunian concerned is obtained: Provided, that occupants in areas

7
 where such projects are to be implemented shall not be evicted unless appropriate
relocation sites have been provided, in accordance with the provisions of the Constitution.
PAJEVS CASINO
GR NO. 207257, FEB 3, 2015
Before a national project that affects the environmental and ecological balance of local
communities can be implemented, the following requisites must concur:
1. Prior consultation with the affected local communities; and
2. Prior approval of the project by the appropriate sanggunian.
The consideration is the environmental impact of the national government's project on the local
community (Republic vs Provincial Government of Palawan, GR Nos. 170867 & 185941, Dec. 4,
2018)
Updates on the Implementation of Mandanas Ruling
1. Executive Order No. 138 , s. 2021 (signed on 01 June 2021)
 Committee on Devolution:
o Secretary, DBM – Chairperson
o SILG - Co-Chairperson
o Members: NEDA, DOF, and Presidents of the Leagues of Provinces, Cities and
Municipalities of the Philippines, Liga ng mga Barangay, and Union of
Local Authorities of the Philippines
 NGAs and LGUs shall prepare their respective DEVOLUTION TRANSITION PLANS
(DTPs)
 Growth Equity Fund - Proposal by ComDev to Congress to address issues on
marginalization, unequal development, high poverty incidence and disparities in the net
fiscal capacities of LGUs.
 Capacity Development - DILG, through LGA, shall oversee the provision of capacity
development interventions for LGUs and develop appropriate mechanisms to ensure
efficient utilization of government resources on this effort.
 Capacity Development - DILG, DBM, and BLGF (DOF) shall include public financial
management processes (local planning, investment programming, resource mobilization
and budgeting)
2. Joint Memorandum Circular No. 2021-1 (dated 11 August 2021)
Guiding Principles (Transition to Full Devolution of Services to LGUs)
1. Direct service delivery; assume accountability
2. Strengthen capacity for stewardship
3. Establish robust partnership with NGAs, private sector, NGOs, Pos, and academic institutions

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 CHAPTER 2
Coach: PD Bruce Augusto Colao, CESO V (Lanao del Norte)
2.1 Congressional Control over LGU Structure
The Congress shall enact a local government code which shall provide for a more responsive and
accountable local government structure instituted through a system of decentralization. [Sec 3,
Art X, 1987 Constitution)
Allocate among the different LGUs their powers, responsibilities, and resources, and provide for
qualifications, election, appointment and removal, term, salaries, powers and functions and duties
of local officials, and all other matters relating to the organization and operation of local units (Ibid)
- Executive – Supervise
- Congress – Legislative Control
2.2. Mandatory and Non-Mandatory Officials and Offices
Elected Local Officials
Mandatory Officials

Manner of Elections

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Appointed Local Officials
Mandatory Offices

Optional Offices

*Barangay – Administrator and others

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2.3 Qualifications of Elective Local Officials
Elective Official (Qualifications)

 Citizen of the Philippines;

 Registered voter in the barangay, municipality, city, or province or, in the case of a member
of the Sangguniang panlalawigan, sangguniang panlungsod, or sangguniang bayan, the
district where he intends to be elected;
 Resident therein for at least one (1) year immediately preceding the day of the election;
and
 Able to read and write Filipino or any other local language or dialect.
 Age Requirement:
23 – Governor, vice-governor, or member of the sangguniang panlalawigan, or mayor,
vice-mayor or member of the sangguniang panlungsod of highly urbanized cities
21 – Mayor or vice-mayor of independent component cities, component cities, or
municipalities
18 – Member of the sangguniang panlungsod or sangguniang bayan
18 – Punong barangay or member of the Sangguniang barangay
18-24 – Sangguniang Kabataan (RA 10742)

Elective Official (Disqualifications)

 Those sentenced by final judgment for an offense involving moral turpitude or for an
offense punishable by one (1) year or more of imprisonment, within two (2) years after
serving sentence;
 Those removed from office as a result of an administrative case;
 Those convicted by final judgment for violating the oath of allegiance to the Republic;
 Those with dual citizenship;
 Fugitives from justice in criminal or non-political cases here or abroad;
 Permanent residents in a foreign country or those who have acquired the right to reside
abroad and continue to avail of the same right after the effectivity of this Code; and
 The insane or feeble-minded.

Qualifications of SK Official (Sec. 10)

 At least eighteen (18) years but not more than twenty-four (24) years of age on the day of
the elections;
 Able to read and write Filipino, English, or the local dialect;
 Must not be related within the second civil degree of consanguinity or affinity to any
incumbent elected national official or to any incumbent elected regional, provincial, city,
municipal, or barangay official, in the locality where he or she seeks to be elected; and
 Must not have been convicted by final judgment of any crime involving moral turpitude.

2.4 Three Term Limit Rule

Section 8, Article X 198 Constitution

 The term of office of elective local officials except barangay officials which shall be
determined by law, shall be 3 years and no such official shall serve for more than 3
consecutive terms.
 Voluntary renunciation of office for any length of time shall not be considered as an
interruption in the continuity of service for the full term for which he has elected.

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Two (2) Conditions that must concur
• The local official concerned has been elected 3 consecutive times to that same position; and
• That he has fully served 3 consecutive terms.

RESIGNATION is an instance where there is voluntary renunciation of an office by the elective

local official concerned.

The SC has summarized its decisions on 3 Term Limits:

 When a permanent vacancy occurs in an elective position and the official merely assumed
the position pursuant to the rules on succession under LGC, then his service for the
unexpired portion of the term of the replaced official cannot be treated as one full term xxx
If the official runs again for the same position he held prior to his assumption of the higher
office, then his succession to said position is by operation of law and is considered an
involuntary severance or interruption.
 An elective official
 who has served for 3 consecutive terms (CTs) and who did not seek the elective position
for what could be his 4th term but later won in a recall election is deemed to have had an
interruption in the continuity of the service. For he had become in the interim, i.e. from the
end of the 3rd term up to the recall election, a private citizen.
 The abolition of an elective local office due to the conversion of a municipality to a city
does not, by itself, work to interrupt the incumbent official’s continuity of service.
 Preventive suspension is not a term interrupting event as the elective officer’s continued
stay and entitlement to the office remain unaffected during the period of suspension,
although he is barred from exercising the functions of his office during this period.
 When a candidate is proclaimed as the winner for an elective position and assumes office,
his term is interrupted when he loses in an election protest and is ousted from office, thus
disenabling him from serving what would otherwise be the unexpired portion of his term
of office had the protest been dismissed. The break or interruption need not be for a full
term of 3 yrs or for the major part of the 3 yr term; an interruption for any length of time,
provided the cause is involuntary, is sufficient to break the continuity of service.
 When an official is defeated in an election protest and said decision becomes final after
said official had served the full term for said office, then his loss in the election contest
does not constitute an interruption since he has managed to serve the term from start to
finish. His full service, despite the defeat, should be counted in the application of term
limits because the nullification of his proclamation came after the expiration of the term.

2.5 Powers and Functions of the Local Chief Executive (RA 7160)

1. Punong Barangay (Sec. 389)

 Enforce all laws and ordinances which are applicable within the barangay;
 Negotiate, enter into, and sign contracts for and in behalf of the barangay, upon
authorization of the SB;
 Upon approval by a majority of all the members of the SB, appoint or replace the barangay
treasurer, the barangay secretary, and other appointive barangay officials;
 In coordination with the BDC, prepare the annual executive and supplemental budgets of
the barangay;
 Enforce laws and regulations relating to pollution control and protection of the
environment;
 Administer the operation of the KP;
 Exercise general supervision over the activities of the SK;
 Ensure the delivery of basic services as mandated under Section 17.

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  A punong barangay is a peace officer in the barangay and is considered under the law as
a person in authority. He may make arrests and detain persons with legal limits but if the
detention is without legal grounds, the punong barangay may be charged for arbitrary
detention.
 Like police officers, PBs have a duty as peace officer that must be discharged 24 hours a
day. Them may carry firearm.

2. Municipal Mayor (Sec. 444)

 Exercise general supervision and control over all PPSAs;
 Enforce all laws and ordinances relative to the governance of the municipality and the
exercise of its corporate powers;
 Initiate and maximize the generation of resources and revenues;
 Ensure the delivery of basic services and provision of adequate facilities;
 Exercise such powers and perform such other duties as may be prescribed by law or
ordinance;
 Municipal development planner and implementor;
 Power of appointment;
 Power of investigation and discipline;
 NAPOLCOM Deputy;
 Visitorial Duty;
 Reportorial Duty to SB and to the consitutents.

3. City Mayor (Sec. 455)

 Exercise general supervision and control over all PPSAs;
 Enforce all laws and ordinances relative to the governance of the city and the exercise of
its corporate powers;
 Initiate and maximize the generation of resources and revenues;
 Ensure the delivery of basic services and provision of adequate facilities;
 Exercise such powers and perform such other duties as may be prescribed by law or
ordinance;
 Licensing power of drug stores;
 Authority to file lawsuits
 Powers, duties and functions are essentially the same as those which a municipal mayor
or a governor exercises.

4. Governor (Sec. 465)

 Exercise general supervision and control over all PPSAs;
 Enforce all laws and ordinances relative to the governance of the city and the exercise of
its corporate powers;
 Initiate and maximize the generation of resources and revenues;
 Ensure the delivery of basic services and provision of adequate facilities;
 Exercise such powers and perform such other duties as may be prescribed by law or
ordinance;
 Powers, duties and functions are essentially the same as those which a municipal or city
mayor exercises.

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Vice- Local Chief Executive

1. Municipal Vice Mayor

 Be the presiding officer of the sangguniang bayan and sign all warrants drawn on the
municipal treasury for all expenditures appropriated for the operation of the sangguniang
bayan; Note: VM shall be bonded.
 Appoint all officials and employees of the Sangguniang bayan;
 Assume the office of the municipal mayor for the unexpired term of the latter in the event
of permanent vacancy;
 Exercise the powers and perform the duties and functions of the municipal mayor in cases
of temporary vacancy
 Exercise such other powers and perform such other duties and functions as may be
prescribed by law or ordinance;
 May also enter into contract on behalf of the LGU;
 Can also appoint casual and job order employees of the sanggunian.

2. City Vice Mayor

 Be the presiding officer of the sangguniang panlungsod and sign all warrants drawn on
the city treasury for all expenditures appropriated for the operation of the sangguniang
panlungsod;
 Appoint all officials and employees of the Sangguniang panlungsod;
 Assume the office of the city mayor for the unexpired term of the latter in the event of
permanent vacancy;
 Exercise the powers and perform the duties and functions of the city mayor in cases of
temporary vacancy’
 Exercise such other powers and perform such other duties and functions as may be
prescribed by law or ordinance.

3. Vice Governor
 Powers, duties and functions are essentially the same as those which a municipal or city
vice mayor exercises.

Sanggunian

1. Sangguniang Barangay (Sec. 391)

 Enact tax and other revenue measures authorized by the Code;
 Regulate and charge fees for the use of barangay facilities;
 Assist in the establishment of cooperatives;
 Provide compensation, allowances, per diems and travel expenses for barangay officials;
 Authorize direct purchase by the BT of not more than 1000.00 worth of items;
 Prescribe fines of not more than 1000.00 for violations of barangay ordinances;
 Adopt measures to combat drug abuse, child abuse and juvenile delinquency;
 Establish non-formal education centers;
 Provide for the delivery of basic services.
 Increase of honoraria or compensation awarded by the Sangguniang Barangay for their
elective members cannot take effect until after their term is over.

2. Sangguniang Bayan (Sec. 446)

 Approve ordinances & pass resolutions;
 Generate and maximize the use of resources and revenues;
 Regulate activities relative to the use of land, buildings and structures;

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  Grant franchises, enact ordinances authorizing the issuance of permits or licenses, or
enact ordinances levying taxes, fees and charges;
 Create positions & fix the salaries, wages, allowances & other benefits;
 Approve ordinances which shall ensure the efficient and effective delivery of the basic
services;
 Review all ordinances approved by the Sangguniang Barangay and the EOs issued by
PB;
 Pass ordinances fixing fines not exceeding P2,500 or imprisonment for not more than six
(6) months or both for violations of municipal ordinances;
 Authorize the mayor to negotiate and contract loans.

3. Sangguniang Panlungsod (Sec 458)

 Approve ordinances & pass resolutions;
 Generate and maximize the use of resources and revenues;
 Regulate activities relative to the use of land, buildings and structures;
 Enact ordinances granting franchises & authorizing the issuance of permits/licenses;
 Approve ordinances which shall ensure the efficient and effective delivery of the basic
services;
 Sangguniang Panlungsod essentially has the same powers as those exercised by the
Sangguniang Bayan.

4. Sangguniang Panlalawigan (Sec. 467)

 The Sangguniang Panlalawigan’s powers are similar to those exercised by the
Sangguniang Bayan and the Sangguniang Panlungsod;

Sangguniang Kabataan

RA 10742 SK Reform Law

o Age Expansion
o Anti-Political dynasty
o Financial Independence
o Local youth Development Council
o Mandatory Trainings and Linggo ng Kabataan

Powers and Functions

 Formulate a three (3)-year rolling plan, which shall be known as the Comprehensive
Barangay Youth Development Plan;
 Approve the annual budget which is the annual slice of the Annual Barangay Youth
Investment Program;
 Promulgate resolutions necessary to carry out the objectives of the youth in the barangay
in accordance with the Comprehensive Barangay Youth Development Plan
 nitiate and implement, in coordination with any national government agency and/or any
private or nongovernment institution, programs and projects designed to promote general
welfare, development and empowerment of the youth;
 Hold fund-raising activities which are in line with the Comprehensive Barangay Youth
Development Plan, the proceeds of which shall be tax-exempt and shall accrue to the
general fund of the Sangguniang Kabataan;
 Create regular and special committees and such other bodies as it may deem necessary
to effectively carry out its programs and activities;
 Submit the annual and end-of-term program accomplishments and financial reports to the

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  Sangguniang Barangay and present the same during the Katipunan ng Kabataan
assembly, copy furnished the Office of the Local Government Operations Officer and Local
Youth Development Council (LYDC);
 Partner with the LYDC in planning and executing projects and programs of specific
advocacies;
 Adopt and implement a policy on full public disclosure of all its transactions and documents
involving public interest; and
 Exercise such other powers and perform such other functions as may be prescribed by
law or ordinance, or delegated by the Sangguniang Barangay or the Commission.

2.6 Power to Appoint and Its Limitations

Scope of the appointing power

The Governor/Mayor has the authority to appoint employees whose salaries are charged against
the provincial/city/municipal funds.

The Vice-Governor/Vice-Mayor has the authority to appoint employees of the sanggunian, as well
as those of the office of the vice-governor/vice-mayor whose salaries are paid out of the funds
appropriated for the sanggunian.

* The source of the appointee’s salaries determines the authority to appoint officials and
employees of the LGU.

How are local department heads (DH) appointed?

The Governor/Mayor appoints the DHs with the concurrence of the majority of all sanggunian
members. The sanggunian has 15 days to act on the appointment. The 15-day period should be
construed as calendar days.

Secretary to the Sangunian?

He/She is not a DH per se but an official of the sanggunian. His/her position is merely equal to a
DH but not a DH (CSC RES 000110, Jan 14, 2000, citing ARAO v CSC, August 3, 1993)
Thus, the appointment does not need concurrence by the sanggunian.
* The Vice-Governor/Vice-Mayor appoints the secretary (DILG OPINION 17, s. 2010)

Employment or Hiring Emergency or Casual Employees for Local Projects

The hiring does not need the approval of the sanggunian to validate the appointment of such
employees. However, the local project should not exceed 6 months.

Appointment to Elective Positions

Appointment to fill up vacancy in an elective office does not convert the office of the sanggunian
member into an appointive office.

Midnight Appointments (before term-ends)

The prohibition on midnight appointments only applies to presidential appointments. It does not
apply to appointment made by Local Chief Executives. Nevertheless, the CSC has the power to
promulgate rules and regulations to professionalize the civil service. It may issue rules and
regulations prohibiting LCEs from making appointments during the last days of their tenure.
Appointments of LCEs must conform to these CS rules and in order to be valid.

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Barangay Appointments
Being non-career, Civil Service eligibility is not a requirement for one to be appointed to a
barangay post (DILG OPINION 102, S. 2007)
CATEGORIES of Brgy Appointive Officials:
1. Mandatory Positions (Secretary and Treasurer); and
2. Other positions created by the Sangguniang barangay pursuant to Sec. 387

How to Appoint?
1. Issuance by the PB of the appointment; and
2. Submission of such appointment papers to the sangguniang barangay for its concurrence or
approval.
* SB determines whether or not the appointee of the PB possesses all the qualifications of a
barangay secretary and barangay treasurer.

Term of office of the Brgy Secretaries, Treasurers, and other appointive officials
Barangay secretaries, treasurers and other appointive barangay officials are, by their nature,
coterminous with appointing authority

Withholding Of Sanggunian Barangay’s Concurrence

When the appointee possesses all the qualifications, any withholding of concurrence by the SB
shall be considered whimsical, arbitrary and unjustifiable, and would thus be tantamount to abuse
of authority (SEC 3, ART 2, DILG MC 2002-150).

*Effect of SB’s Non-concurrence

It does not operate as automatic concurrence, but it rather opens the SB officials to possible
administrative liabilities for abuse of authority, especially if the non-concurrence is based on
matters other than that the appointee possesses some disqualifications to hold public office (DILG
OPINION 64, S. 2004).

*Effects of Pending SBs Concurrence

In the exigency of public service, the appointee pending compliance with the condition of
concurrence, shall be allowed to discharge and perform the powers, duties and responsibilities
pertaining to the office and they shall be considered to be holding a temporary appointment (SEC.
4, ART 2, DILG MC 2002-150)

Period to act on the Appointment

Pursuant to Sec. 5, RA 6713 (Code of Conduct and Ethical Standards for Public Officials and
Employees) the SB shall act on the appointment within 15 working days from receipt of the
appointment as submitted by the PB (SEC. 5, ART 2, DILG MC 2002-150)

Limitations on Appointment

Nepotism (Sec. 79)

 No person shall be appointed in the LG career service if he is related within the 4 th civil
degree of consanguinity or affinity to the appointing or recommending authority.
 The Nepotism rule covers all kinds of appointments whether original, promotional, transfer
and reemployment regardless of status including casuals and contractuals except
consultants.
 For purposes of the law on nepotism, appointment and designation shall be considered
the same. Otherwise, it will be allowed to do indirectly, what the law directly prohibits from
doing.

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  The PB is prohibited to appoint a barangaysecretary or treasurer who is related to him
within 4th civil degree of consanguinity or affinity.
 Exemption: Positions with primarily confidential in nature and Coterminus. Applies to CSC
Eligibles position only.

One-Year Appointment Ban (Sec. 94)

 General Rule: Candidates who lost in any election may not be appointed to any office in
government or any GOCC or in any of their subsidiaries within one year after such election.
 Exception: Losing barangay candidates

Appointment Ban During Election Period (Sec. 261[g], OEC)

 GR: No appointment shall be issued during the period of 45 days before a regular election.
 Exception: Prior authority of the COMELEC;
 Exception to the Exception: In case of urgent need, provided that notice of the appointment
shall be given to the COMELEC within 3 days from the date of the appointment;
 CELEC Grant of Authority
o Position is essential to the proper functioning of the office; and
o Filling up shall not in a manner that may influence the election.

Ban on Holding Dual Positions (Sec. 94)

 GR: While an official is holding a LG office, he cannot be appointed or designated in any
capacity to any public office or position.
 Exception: Allowed by law or justified by the primary functions of the office or position.

Ban on Double Compensation (Sec. 95)

 GR: No local official shall receive additional, double, or indirect compensation
 Exception: Authorized by law
 NB: Pensions or gratuities shall not be considered as additional, double, or indirect
compensation

2.7 Leave of Absence

* NOTE: Leave of Absence shall be deemed approved if not acted upon within 5 working days
after receipt thereof.

DILG Legal Opinion No. 70, s. 2018

Neither the LGC of 1991 nor any regulation has fixed the office hours of elective officials. The
rationale for this is understandable for it violates the very nature of the work of elective officials

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who are considered on call anytime of the day. Fixing their working hours unnecessarily delimit
their services to the prejudice of their constituents and ultimately the public service. In other words,
the nature of work of elective officials should not be confined and limited to attending sessions.

Be that as it may, local elective officials are also entitled to leave credits as provided in Sec. 5 of
CSC Memorandum Circular No. 14, s. 1999 xxxx However, if they will be absent duting their
session for personal reasons, they have to file their respective leaves of absence, following the
procedures/guidelines laid down in Sec. 47(a)(2) of the LGC xxxx

Therefore, the duties of the elective officials, including sanggunian members, is not limited to
attending session. They are also considered on call anytime of the day. In the herein case, SB
Member xxxx cannot be considered on call from August to October 2018 because she is outside
the territorial jurisdiction of the Municipality and this country. She cannot render other tasks
expected of her even if they are not in session. In other words, she cannot perform any task for
the municipality and their constituents during the entire time that she is abroad. Hence, she should
have filed her leave of absence for the whole months that she is not in the country and not merely
on session days.

2.8 Resignation (Section 82)

RESIGNATION is an act of giving up or the act of an officer by which he declines his office and
renounces the further right to use it. It is an expression of the incumbent in some form, express
or implied, of the intention to surrender, renounce, and relinquish the office and the acceptance
by competent and lawful authority.
Elements of Resignation:
 An intention to relinquish a part of the term;
 An act of relinquishment; and
 An acceptance by the proper authority
* The LGC so requires that for resignation to be deemed effective, it must first be accepted or
acted upon by higher or competent authorities within 15 days from receipt thereof. Hence, mere
announcement of resignation without evidence of actual acceptance of the same does not make
such resignation valid and binding (DILG LEGAL OPINION NO. 33, s. 2003)
* It shall be deemed effective upon acceptance of the approving authority.
Elective Official Concerned Approving Authority
Governor and Vice-Governor President
HUC/ICC Mayor and Vice-Mayor President
Component and Municipal Governor
Mayors and Vice-Mayors
Sangguniang Members Sanggunian concerned
Barangay Officials City/Municipal Mayor
*Copies of the resignation letters together with the action taken by the aforesaid authorities shall
be furnished to the DILG.

* It shall be deemed accepted if not acted upon within 15 days from receipt thereof.

When shall the irrevocable resignation by the sanggunian members be deemed accepted?
 It shall be deemed accepted upon presentation before an open session of the sanggunian
concerned and duly entered in its records.
 It shall not apply to sanggunian members who are subject to recall elections or cases
where existing laws prescribed the manner acting upon such resignation.

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2.9 Leagues of Local Government Units

1. Liga ng mga Barangay (LnB)

Purpose:
 To determine the representation of the Liga in the sanggunians; and
 To ventilate, articulate and crystallize issues affecting barangay government
administration and to secure, through proper and legal means, solutions thereto.
Representation:
 The punong barangay or in his absence or incapacity, by a sanggunian member duly
elected for the purpose among its members.
 He shall attend all the meetings or deliberations called by the different chapters of the liga.
Powers, Duties and Functions
 Give priority to programs designed for the total development of the barangays and in
consonance with the policies, programs and projects of the national government;
 Assist in the education of barangay residents for people's participation in local government
administration in order to promote united and concerted action to achieve country-wide
development goals;
 Supplement the efforts of government in creating gainful employment within the barangay;
 Adopt measures to promote the welfare of barangay officials;
 Serve as a forum of the barangays in order to forge linkages with government and non-
governmental organizations and thereby promote the social, economic and political well-
being of the barangays; and
 Exercise such other powers and perform such other duties and functions which will bring
about stronger ties between barangays and promote the welfare of the barangay
inhabitants.

2. League of Municipalities of the Philippines (LMP)

Purpose:
 To ventilate, articulate and crystallize issues affecting municipal government
administration, and to secure, through proper and legal means, solutions thereto.
Representation:
 The municipal mayor of in his absence, by the vice-mayor or a sanggunian member duly
elected for the purpose by the members.
 He shall attend all meetings and participate in the deliberations of the league.
Powers, Duties and Functions
 Assist the national government in the formulation and implementation of the policies,
programs and projects affecting municipalities as a whole;
 Promote local autonomy at the municipal level;
 Adopt measures for the promotion of the welfare of all municipalities and its officials and
employees;
 Encourage people's participation in local government administration in order to promote
united and concerted action for the attainment of country-wide development goals;
 Supplement the efforts of the national government in creating opportunities for gainful
employment within the municipalities;
 Give priority to programs designed for the total development of the municipalities in
consonance with the policies, programs and projects of the national government;
 Serve as a forum for crystallizing and expressing ideas, seeking the necessary assistance
of the national government, and providing the private sector avenues for cooperation in
the promotion of the welfare of the municipalities; and
 Exercise such other powers and perform such other duties and functions as the league
may prescribe for the welfare of the municipalities.

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3. League of Cities of the Philippines (LCP)
Purpose:
 To ventilate, articulate and crystallize issues affecting city government administration, and
to secure, through proper and legal means, solutions thereto.

Representation:
 The city mayor or in his absence, by the city vice-mayor or a sanggunian member duly
elected for the purpose by the members.
 He shall attend all meetings and participate in the deliberations of the league.

Powers, Duties and Functions

 Assist the national government in the formulation and implementation of the policies,
programs and projects affecting cities as a whole;
 Promote local autonomy at the city level;
 Adopt measures for the promotion of the welfare of all cities and its officials and
employees;
 Encourage people's participation in local government administration in order to promote
united and concerted action for the attainment of country-wide development goals;
 Supplement the efforts of the national government in creating opportunities for gainful
employment the cities;
 Give priority to programs designed for the total development of cities in consonance with
the policies, programs and projects of the national government;
 Serve as a forum for crystallizing and expressing ideas, seeking the necessary assistance
of the national government and providing the private sector avenues for cooperation in the
promotion of the welfare of the cities; and
 Exercise such other powers and perform such other duties and functions as the league
may prescribe for the welfare of the cities.

4. League of Provinces of the Philippines (LPP)

Purpose:
 To ventilate, articulate and crystallize issues affecting provincial and metropolitan political
subdivision government administration, and to secure, through proper and legal means,
solutions thereto.
 For this purpose, the Metropolitan Manila Area and any metropolitan political subdivision
shall be considered as separate provincial units of the league.
Representation:
 Provincial governor or in his absence, by the provincial vice-governor or a sanggunian
member duly elected for the purpose by the members.
 He shall attend all meetings and participate in the deliberations of the league.

Powers, Duties and Functions

 Assist the national government in the formulation and implementation of the policies,
programs and projects affecting provinces as a whole;
 Promote local autonomy at the provincial level;
 Adopt measures for the promotion of the welfare of all provinces and its officials and
employees;
 Encourage people's participation in local government administration in order to promote
united and concerted action for the attainment of countrywide employment within the
province;
 Supplement the efforts of the national government in creating opportunities for gainful
employment within the province;

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  Give priority to programs designed for the total development of the provinces in
consonance with the policies, programs and projects of the national government;
 Serve as a forum for crystallizing and expressing ideas, seeking the necessary assistance
of the national government and providing the private sector avenues for cooperation in the
promotion of the welfare of the provinces; and
 Exercise such other powers and perform such other duties and functions as the league
may prescribe for the welfare of the provinces and metropolitan political subdivisions.

Funding
 All leagues shall derive its funds from contributions of member local government units and
from fundraising projects and activities without the necessity of securing permits.
 The proceeds from said fund-raising projects and activities shall be used primarily to fund
the projects for which the said proceeds have been raised.
 They shall derive funds from the contributions of individual league or federation members
or from fund-raising projects or activities.
 The local government unit concerned may appropriate funds to support the leagues or
federation organized.

Leagues and Federation of Local Elective Officials

 Sanggunian members of component cities and municipalities shall form a provincial
federation and elect a board of directors and a set of officers headed by the president.
 The duly elected president of the provincial federation of sanggunian members of
component cities and municipalities shall be an ex-officio member of the Sangguniang
panlalawigan concerned.
 He shall serve as such only during his term of office as president of the provincial
federation of sanggunian members of component cities and municipalities, which in no
case shall be beyond the term of office of the sanggunian panlalawigan concerned.

2.10 Practice of Profession

 The practice should not conflict or tend to conflict with the performance of their official
functions.
 Elective officials are prohibited and not eligible to be appointed or designated in any
capacity to any public office unless otherwise allowed by law or by the primary functions
of their profession.

Section 90 (a)
 Section 90 of RA 7160 governs the practice of profession of elective local government
officials.
 Governors, city and municipal mayors are prohibited from practicing their profession or
engaging in any occupation.
 They are required to render full time service and devote all their time and attention to the
performance of their official duties.
 The practice should not conflict or tend to conflict with the performance of their official
functions

Section 90 (b)
 Sanggunian members may practice their professions, engage in any occupation, or teach
in schools except during session hours.
 Sanggunian members who members of the Bar shall not:

22
 (1) Appear as counsel before any court in any civil case wherein a local government unit
or any office, agency, or instrumentality of the government is the adverse party;
(2) Appear as counsel in any criminal case wherein an officer or employee of the national
or local government is accused of an offense committed in relation to his office;
(3) Collect any fee for their appearance in administrative proceedings involving the local
government unit of which he is an official; and
(4) Use property and personnel of the government except when the Sanggunian member
concerned is defending the interest of the government.

Section 90 (c)
 Doctors of medicine may practice their profession even during official hours of work only
on occasions of emergency: Provided, that the officials concerned do not derive monetary
compensation therefrom.

Punong Barangays
 No such interdiction is made on the punong barangay and the members of the
Sangguniang barangay. Expressio unius est exclusio alterius. Since they are excluded
from any prohibition, the presumption is that they are allowed to practice their profession.
And this stands to reason because they are not mandated to serve full time. In fact, the
sangguniang barangay is supposed to hold regular sessions only twice a month.

Authority to Practice Profession

 For Sanggunian member, since the law itself grants them the authority to practice their
professions, engage in any occupation or teach in schools outside session hours, there is
no longer any need for them to secure prior permission or authorization from any other
person or office for any of these purposes.
 For Punong Barangay and member of Sangguniang Barangay, Prior written permission of
the Secretary of Interior and Local Government must be obtained.
 A civil service officer or employee whose responsibilities do not require his time to be fully
at the disposal of the government can engage in the private practice of law only with the
written permission of the head of the department concerned. 17 Section 12, Rule XVIII of
the Revised Civil Service.
 For LGU Appointive Officials, needs to secure approval.
 For other LGU elective officials, needs to secure approval to SILG.

2.11 Vacancies and Succession

Types: Permanent and Temporary

Permanent vacancy arises when an elective local official:

1. Fills a higher vacant office;
2. Refuses to assume office;
3. Fails to qualify;
4. Dies;
5. Removed from office;
6. Voluntarily resigns; or
7. Becomes permanently incapacitated to discharge the functions of his office.

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SECTION 44. Permanent Vacancies in the Offices of the Governor, Vice-Governor, Mayor, and
Vice-Mayor.

(a) If a permanent vacancy occurs in the office of the governor or mayor, the vice-governor or
vice-mayor concerned shall become the governor or mayor. If a permanent vacancy occurs in the
offices of the governor, vice-governor, mayor, or vice-mayor, the highest ranking sanggunian
member or, in case of his permanent inability, the second highest ranking sanggunian member,
shall become the governor, vice-governor, mayor or vice-mayor, as the case may be. Subsequent
vacancies in the said office shall be filled automatically by the other sanggunian members
according to their ranking as defined herein.

For purposes of succession as provided in this Chapter, ranking in the sanggunian shall be
determined on the basis of the proportion of votes obtained by each winning candidate to the total
number of registered voters in each district in the immediately preceding local election.

(b) If a permanent vacancy occurs in the office of the punong barangay, the highest ranking
sanggunian barangay member or, in case of his permanent inability, the second highest ranking
sanggunian member, shall become the punong barangay.

(c) A tie between or among the highest ranking sanggunian members shall be resolved by the
drawing of lots.

(d) The successors as defined herein shall serve only the unexpired terms of their predecessors.

SECTION 45.
(a) Permanent vacancies in the sanggunian where automatic succession provided above do
not apply shall be filled by appointment in the following manner:

(1) The President, through the Executive Secretary, in the case of the sangguniang
panlalawigan and the sangguniang panlungsod of highly urbanized cities and independent
component cities;
(2) The governor, in the case of the Sangguniang panlungsod of component cities and the
sangguniang bayan;
(3) The city or municipal mayor, in the case of sangguniang barangay, upon recommendation

(b) Except for the sangguniang barangay, only the nominee of the political party under which the
sanggunian member concerned had been elected and whose elevation to the position next higher
in rank created the last vacancy in the sanggunian shall be appointed in the manner hereinabove
provided. The appointee shall come from the same political party as that of the sanggunian
member who caused the vacancy and shall serve the unexpired term of the vacant office.

In the appointment herein mentioned, a nomination and a certificate of membership of the

appointee from the highest official of the political party concerned are conditions sine qua non,
and any appointment without such nomination and certification shall be null and void ab initio and
shall be a ground for administrative action against the official responsible therefor.

(c) In case the permanent vacancy is caused by a sanggunian member who does not belong to
any political party, the local chief executive shall, upon recommendation of the sanggunian
concerned, appoint a qualified person to fill the vacancy.

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(d) In case of vacancy in the representation of the youth and the barangay in the sanggunian,
said vacancy shall be filled automatically by the official next in rank of the organization concerned.

Principles:
Appointee must come from the political party of the sanggunian member who caused the vacancy.
The reason behind the right given to a political party to nominate a replacement where a
permanent vacancy occurs in the Sanggunian is to maintain the party representation as willed by
the people in the election.
The "last vacancy" in the Sanggunian refers to that created by the elevation of the member
formerly occupying the next higher in rank which in turn also had become vacant by any of the
causes already enumerated.

Temporary Vacancy

Temporarily incapacitated to perform his duties for physical or legal reasons, such as but not
limited to:
1. Leave of absence;
2. Travel abroad; and
3. Suspension from office.
*Enumeration is not exclusive.

“Fugitive from Justice” has been considered as a temporary incapacity to perform the duties,
hence, there arises temporary vacancy. It does not only those who flee after conviction but
likewise those who are being charged, flee to avoid prosecution.

SECTION 46
a) The vice-governor, city or municipal vice-mayor, or the highest ranking sangguniang barangay
member shall automatically exercise the powers and perform the duties and functions of the local
chief executive concerned, except the power to appoint, suspend, or dismiss employees which
can only be exercised if the period of temporary incapacity exceeds thirty (30) working days.
(b) Said temporary incapacity shall terminate upon submission to the appropriate sanggunian of
a written declaration by the local chief executive concerned that he has reported back to office. In
cases where the temporary incapacity is due to legal causes, the local chief executive concerned
shall also submit necessary documents showing that said legal causes no longer exist.

(c) When the incumbent local chief executive is traveling within the country but outside his
territorial jurisdiction for a period not exceeding three (3) consecutive days, he may designate in
writing the officerin- charge of the said office. Such authorization shall specify the powers and
functions that the local official concerned shall exercise in the absence of the local chief executive
except the power to appoint, suspend, or dismiss employees.

(d) In the event, however, that the local chief executive concerned fails or refuses to issue such
authorization, the vice-governor, the city or municipal vice-mayor, or the highest ranking
Sangguniang barangay member, as the case may be, shall have the right to assume the powers,
duties, and functions of the said office on the fourth (4th) day of absence of the said local chief
executive, subject to the limitations provided in subsection (c) hereof.
(e) Except as provided above, the local chief executive shall in no case authorize any local official
to assume the powers, duties, and functions of the office, other than the vice-governor, the city or
municipal vice-mayor, or the highest ranking sangguniang barangay member, as the case may
be.

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 CHAPTER 3

Coach: Atty. Gina Wenceslao, Legal, Central Office

3.1 Sources and Delegation of Powers

Classifications:
Constitutional Powers
Statutory Powers
Jurisprudential Powers

Sources:
 1987 Constitution
 1991 Local Government Code
 Statutes
 LGU Charters
 Jurisprudence or Case Law

Delegated and Devolved Powers:

 Police Power (Sec. 16)
 Power of Eminent Domain (SEC. 19)
 Delivery of Basic Services and Facilities (Sec. 17)
 Devolution of Training Services under
 TESDA (RA 7796)
 Power to Legislate (RA 7160)
 Power of Taxation

3.2 Police Power (GWC)

 It is the plenary power vested in the legislature to make statutes and ordinances to
promote the health, morals, peace, education, good order or safety and general welfare
of the people.
 The GENERAL WELFARE CLAUSE is the delegation in statutory form of the Police Power
of the State to the LGUs.
 It flows from the recognition that SALUS POPULI EST SUPREMA LEX – the welfare of
the people is the supreme law.

Two (2) Branches of the General Welfare Clause

1. General Legislative Power – this authorizes the sanggunian to enact ordinances and make
regulations not repugnant to law, as may be necessary tocarry into effect and discharge the
powers and duties conferred upon the sanggunian by law.

2. Police Power Proper - this authorizes the LGU to enact ordinances as may be necessary and
proper for the health and safety, prosperity, morals, peace, good order, comfort, and
convenience of the LGU and its inhabitants and for the protection of their property.

Zoning Classification: A Police Power Measure

 ZONING is Governmental regulation of the uses of land and buildings according to districts
or zones) as a Police Power Measure;

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  ZC is an exercise by LGUs of police power, not the power of eminent domain. A zoning
ordinance is defined as a local city or municipal legislation which logically arranges,
prescribes, defines, and apportions a given political subdivision into specific land uses as
present and future projection of needs;
 The power to establish zones for industrial, commercial and residential uses is derived
from the police power itself and is exercised for the protection and benefit of the residents
of a locality.

Two (2) Requisite of Valid Exercise of Police Power

There must be an Interest of the Public (concurrence of a lawful subject) and a Means
employee are reasonably necessary (lawful method (Ibid)).
Interest of the Public

3.3 Power of Eminent Domain

A local government unit may, through its chief executive and acting pursuant to an ordinance,
exercise the power of eminent domain for public use, or purpose or welfare for the benefit of the
poor and the landless, upon payment of just compensation, pursuant to the provisions of the
Constitution and pertinent laws.
It is the power of the sovereign state to appropriate private property to particular uses to promote
public welfare.

Expropriation Proceedings - Ordinance – Regional Trial Court

Characteristics:
 Legislative in character
 Delegated Power
 Genuine Necessity – Public character
 Not an absolute power

Limitations:
 Due Process Requirement
 Just Compensation Requirement

Requisites:
1. Ordinance; NOT Resolution
2. Public use, purpose or welfare, or for the benefit of the poor and the landless
3. Just Compensation – judicial function
4. Valid and definite offer – NOT ACCEPTED
Jurisdiction
 An expropriation suit is incapable of pecuniary estimation and as such, it falls within the
jurisdiction of the RTC, regardless of the value of the subject property
Legality of Entry: 2 Requisites:
 Filing of complaint for expropriation sufficient in form and substance (2) Deposit of amount
equivalent to 15% of fair market value (FMV) of the property to be expropriated based on
the current taxdeclaration

Constitutional basis:
 Section 9, Article III of the 1987 Constitution provides that "no private property shall be
taken for public use without just compensation."

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3.4 Reclassification of Lands
 The act of specifying how agricultural lands shall be utilized for non-agricultural
(residential, industrial, commercial) as embodied in the land use plan, subject to the
requirements and procedure for land use conversion

Reminders:
Conversion is the act of changing the current use of a piece of agricultural land into some other
use as approved by the Department of Agrarian Reform. Accordingly, a mere reclassification of
agricultural land does not automatically allow a landowner to change its use and thus cause the
ejectment of the tenants. He has to undergo the process of conversion before he is permitted to
use the agricultural land for other purposes (ROS v DAR, August 31, 2005)

The city/municipality cannot reclassify “agricultural lands” into forest land, timber land, mineral
land or national parks as the sole authority and prerogative to reclassify this constitutional
classification of lands is lodged with the President per Commonwealth Act No. 141. However, with
respect to “agricultural lands” of public domain of the State, Congress, through Sec. 20, RA 7160,
empowered the city or municipality, through an ordinance, to provide its classification as to the
use thereof into commercial, residential, industrial or agricultural and such power would include
any change of classification by the city or municipality as the need for it arises.

5 Conditions for Reclassification

1. The land has ceased to be economically feasible and sound for agricultural purposes as
determined by the Department of Agriculture;
2. The land has substantially greater economic value for residential, commercial, or industrial
purposes as determined by the Sanggunian concerned;
3. The following percentages of agricultural land area at the time of the passage of the
reclassification ordinance are not exceeded:
• HUC and ICC – 15%
• CC and 1st – 3rd Class Mun – 10%
• 4th – 6th Class Mun – 5%

NOTE: Percentage limitation may be expanded by the President

“when public interest so requires” upon recommendation of the NEDA”

4. The land already distributed to agrarian reform beneficiaries pursuant to the CAR
Law shall not be affected by the reclassification; and
5. The conversion of such land into other purposes shall be done pursuant to Sec. 65 of the
CAR Law.

Comprehensive Land Use Plan

 Primary and dominant basis for the future use of land resources
 Through Zoning Ordinance

Central Government Intervention

 Request for reclassification from the CG, if required, have to be acted upon and the latter’s
failure to act upon a proper and complete application within 3 months from receipt of the
application results in the approval thereof.

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Power to Tax

 Power to create own sources of revene and levy axes

 Fiscal Autonomy of the LGUs
 Taxes are the lifeblood of the government, for without it, the government can neither exist
nor endure.
 Scope: Section 130
 Limitation: Section 133 and 186

3.5 Closure and Opening of Roads

GR: Local Roads used for public service are considered public property under the absolute control
of Congress. As such, LGUs have no authority to control or regulate their use.
EXCEPTION: Section 21 delegates to LGUs some control of local roads

PERMANENT Closure
• Ordinance – 2/3 votes
• Provision for maintenance of public safety
• Adequate substitute for the public facility that is subject to closure
• Property may be used or conveyed for any purpose for which other real property may be lawfully
used or conveyed, provided no FREEDOM PARK shall be permanently closed WITHOUT
provisions for its transfer to new site

Temporary Closure of Roads

In cases of:
• Actual emergencies
• Fiestas
• Public rallies
• Agricultural or industrial fairs and highways
• Telecommunications and waterworks projects

NOTE: Duration of the closure shall be specified by the LCE in a written order. Provided that such
closure shall not be allowed for those activities not officially sponsored, recognized or approved
by the LGU

Temporary closure as a tool for economic development

 Alternative for the LGU to raise revenues
 Through an ordinance regulate the use of any local street, road, thoroughfare, or any other
public place
 Where shopping malls, Sunday, flea,or night markets, or shopping areas may be
established and
 Where goods, merchandise, foodstuffs, commodities or articles of commerce may be sold
and dispensed to the general public

3.6 Corporate Powers

Section 22
(a) Every local government unit, as a corporation, shall have the following powers:
(1) To have continuous succession in its corporate name;
(2) To sue and be sued;
(3) To have and use a corporate seal;
(4) To acquire and convey real or personal property;

29
(5) To enter into contracts; and
(6) To exercise such other powers as are granted to corporations, subject to the limitations
provided in this Code and other laws.

(LGU as a corporate entity performing proprietary functions)

Requisites of a valid contract:

Article 1318 of the Civil Code provides that three requisites must concur, namely:
(1) the consent of the contracting parties;
(2) the object; and
(3) the consideration.

Local Legislation and Internal Discipline of Sanggunian Members

Coach: PD Bruce Augusto Colao, CESO V, DILG & PD Arnel Renato L. Madrideo, Sorsogon
3.7 Local Legislation

- Shall be exercised by:

1. Sangguniang Barangay, Bayan, Panlungsod, and Panlalawigan
2. Formulation (creation, abolishment, and amendment) of policies
3. Ordinance – enactment, approved by LCE & Resolution – Adoption and Approval;
4. Order of Business: (Agenda, Minutes, Reports, etc.)
Sanggunian

- A collegial body;
- It requires the voting participation of its member to represent their respective constituents;
- Representative of the People;
- Functions of
1. Oversight function on authorization;
2. Quasi-judicial function (Sanguniang shall also have rules on admin prceedings);
3. Legislation of ordinances and resolutions.
Gable

- Symbol of authority
- Call to order (3x)
- Call for preliminaries (2x)
- Decision (1x)
Presiding Officer (Sec. 49)

- Shall only vote only to break a tie;

- PB, VM, and VG;
- Must not take sides, act with authority in keeping order, trust, and justness;
- Presents implication of both arguments;
- Ensures the Internal Rules of Procedures;

30
Temporary Presiding Officer

- When the Presiding Officer acts as an LCE, he/she is to be considered a non-member of

Sanggunian, therefore, can no longer preside over the session:
- He/She is called Quasi-LCE (note: OIC – can also act as VM (PO), Acting – no longer
can act as VM(PO)
- Inability of a regular residing officer to preside, the members present and constituting a
quorum shall elect among themselves a temporary presiding officer. He/she shall certify
within 10 days from the passage of the ordinance enacted and resolutions adopted by the
sanggunian in the session over which he/she temporarily presided;
- Temporary Presiding Officer has no power to vote.
Duly certified by the Presiding Officer

- The presiding officer shall have certified that a session was indeed conducted whereupon
an ordinance is enacted;
Internal Rules of Procedure (IRP)

- Law within the sanggunian only;

- On the first 90 days, on the 1st regular session following the election, the sanggunian shall
adopt or update its existing rules of procedure;
- Sources of Parliamentary rules of IRP (based hierarchy):
1. Constitution
2. LGC 1991
3. SC Decisions
4. Adopted Internal Rules
5. Parliamentary Practice
6. Parliamentary Authors
7. Customs and Usages (DILG Opinion 14, s. 2005)
- Note: The disregard of the internal rules would not affect the validity of a law;
- Content:
1. The organization of the sanggunian and election (not thru appointment) of its
officers as well as the creation of standing committees which will include, but not
be limited to, the regular committees on:
 Appropriation
 Women and Family
 Human Rights
 Youth and Sports Development
 Environmental Protection
 Cooperatives
 *Election of Committee Chairman, Co-Chair, and members
 *PO can be a committee chair if specifically stated in IRP, but if excluded:
He/she is only allowed to chair special committees (ad hoc)
 Voting processes (always odd numbers)
2. The order and calendar of business for each session;
3. The legislative process;
4. The parliamentary procedures which include the conduct of members during
sessions;

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 5. The discipline of members for disorderly behavior and absence without justifiable
cause for 4 consecutive sessions for which they may be censured, reprimanded,
or excluded from the session, suspended for not more than 60 days or expelled:
Provided that the penalty of suspension or expulsion shall require the concurrence
of at least 2/3 vote of all sanguinian members: Provided, further, that a member
convicted by final judgment to imprisonment of at least 1 year for any crime
involving moral turpitude shall be automatically expelled from the sanggunian;
6. Such other rules as the sanggunian may adopt.

Full Disclosure of Financial & Business Interests of Sanggunian Members

1. Every sanggunian member shall, upon assumption to office, make full disclosure
of his business and financial interests, or professional relationship or any relation by
affinity or consanguinity within 4th civil degree, in which such relationship may cause a
conflict of interest. Such relationship shall include:
 Ownership of stock or capital, or investment, in the entity of firm to which
the ordinance or resolution may apply; and
 Contracts or agreements with any person or entity which the ordinance or
resolution under consideration may affect.
 *Conflict of Interest – one where it may be reasonably deduced that a
member of a sanggunian may not act in the public interest due to some
private, pecuniary, or other personal consideration that may tend to affect
his judgment to the prejudice of the service or the public.
2. The disclosure required under this act shall be made in writing and submitted to the
secretary of the sanggunian or the secretary of the committee of which he is a member.
The disclosure shall, in all cases, form part of the record of the proceedings.
i. Disclosure shall be made before the member participates in the
deliberations on the ordinance or resolution under consideration, especially
in the 2nd and 3rd readings.
ii. Disclosure shall be made when a member takes a position or makes a
privilege speech on a matter that may affect the business interest, financial
connection, or professional describe herein.
Sessions (Section 52)
1. On the 1st day of the session immediately following the election of its member, the
sanggunian shall, by resolution, fix the day, time, and place of its regular session.
One a week for Sanggunian P/C/M and twice a month for sanguniang barangay;
2. Special Sessions may be called by LCE or majority of the members of the
sanggunian;
3. All sanggunian sessions shall be open to the public unless a closed-door session is
ordered by an affirmative note of a majority of the members present for reasons of
security, deceny, or morality. No 2 sessions, regular or special, may be hold in a
single day;
4. Special Sessions – public emergences demands. Should be in written notice, to serve
personally at member’s residence at least 24 hours before the special session. No

32
 other matters may be considered at Special Session otherwise concurred in by 2/3 vote
of sangunian present; and
5. Each Sanggunian shall keep a journal and record of its proceedings which may be
published upon resolution of the sanggunian concerned.
Order of Business (Committee on Rules)
1. Call to order
2. Preliminaries
3. Roll Call
4. Sanggunian Secretary will declare the quorum
5. Reading and Adoption of Minutes of Meeting
6. Privilege Hour (Expression of Sentiments – anything under the sun with relation to the
public interest)
7. Question Hour
8. 1st Reading of proposed referrals, communication letters, measures, and/or laws
1. Secretary: Title and proponent
9. To be referred to committees and to be Calendar
10. Agenda:
1. Unfinished Business
2. Business for the day (2nd and 3rd Final Reading); conduct committee reports
 Urgent Measures from the LCE
 2nd Reading: Sponsorship, discussion, debate, amendment, and
deliberations
 To be calendared to the next session for 3rd and final reading
3. Unassigned business (matters that have not yet been referred to and calendared)
11. Announcement and Other Matters
12. Adjournment
1. The presiding Officer could not unilaterally adjourn the order of Business; and
2. The PO should ask the consent of the sanggunian.
Quorum (Section 53)
 The number of persons of a deliberative body which, when legally assembled in their
proper places will enable the body to transact its proper business or that number which
makes a lawful body and gives it the power to pass upon law or ordinance or do any valid
act;
 The determination of the existence of a quorum should be based on the total number of
members of the sanggunian without regard to the filing of leave of absence.

1. A majority of all members of the sanggunian who have been elected and qualified shall
constitute a quorum to transact official business.
2. When there is no quorum, the presiding officer may declare a recess until such time as a
quorum is constituted. Absence without justifiable cause and requires immediate
attendance – may be assisted by a member or members of the police force for
parliamentary arrest.
3. If there is no quorum despite enforcement of the preceding section, no business shall be
transacted. The preceding officer, upon proper motion shall declare the session adjourned
for lack of quorum.

33
Determination of Majority
Simple Majority Vote (SMV)

iii. Excludes the PO (VM)

iv. A number greater than half or more than half of any total
v. Not requiring the presence of all

Qualified Majority Vote

vi. 2/3 or 75% of all sangunian members

vii. Majority of all the members of the sangunian

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Determination of Quorum
 Include the PO (VM)
 Exclude Sangunian member, when preventive suspended is in effect.
 For 11 Sangunian including VM (50%+1 = 6) = 6 is more than 50%
 For 10 Sanggunian including VM (50%+1) = 6

General Consent and Unanimous

- Are there any discussions, objections, and questions, there being none? The motion is
approved.
Approval of Ordinances
3 instances of Ordinance Approval
I. Approved by LCE
II. Vetoed and Overrided by the 2/3 Sangunian
III. Inaction on the part of LCE - Lapse into law (15 –P and 10-C/M)

 Every ordinance enacted by the sangunian shall be presented to the LCE for approval.
If the LCE approves, he/she shall affix her signature in each and every page thereof,
otherwise he shall veto and return the same with his objection(s). The sanggunian
may override the veto by 2/3 vote of all its member, making the ordinance or
resolution effective for all its legal intents;
 The veto shall be communicated by the LCE to sanguniang (15 days in case of province)
and (10 days in the case of city/municipality) – Lapsed into Law;
 Ordinance enacted by the Sangguniang barangay shall, upon approval by the majority
of all its members, be signed by the PB.

35
Validity of the Ordinance

- Only a proper court can invalidate an ordinance;

- There is nothing in the law which prohibits 3 readings of a proposed ordinance in 1
session.
- 2 characteristics:
1. Formal:
 Within the corporate powers of the LGU to enact
 Passed according to the procedure prescribed by law
2. Substantive:
 In consonance with certain well-established and basic principlpes of
substantive nature
Legislative Measures that requires Qualified Majority Vote
I. Appointment of Department Heads
II. Levy of TFC, tax exemptions, incentives or reliefs
III. Resolution giving Authority to LCE to enter into contract of loans and other forms of
indebtness
IV. Ordinance authorizing the floatation of bonds or other instruments of indebtness
V. Authority of the LCE to lease to private parties public buildings
VI. Tax exemption to community growth-inducing industries
VII. Grant of franchise on the establishment, construction, operation and maintenance of
ferries, wharves, markets or slaughterhouses
VIII. Selection and transfer of LG sites, offices and faciltiies
IX. Permanent closure of roads
X. Internal discipline of sanggunian members based on its internal rules
XI. Overriding the veto
XII. Transfer of LG Site, Offices and Facilities
XIII. Classification of agricultural lands, Contribution of funds, real estate, equipment, and other
kinds of property and appointment or assignment of personnel in support of undertakings
commonly beneficial to LGUs which have grouped themselves, consolidated or
coordinated their efforts, services and resources.
XIV. Levy of TFC on any base or subject not otherwise specifically enumerated in the LGC or
taxed under NIRC or other applicable laws.
XV. Enactment of tax and revenue ordinances
Veto Power of LCE

- The LCE may veto any ordinance of the Sanggunian on the ff grounds (state his reason):
1. Ultra Vires (beyond one’s legal power
2. Prejudicial to the public welfare
- The local chief executive, except the punong barangay, shall have the power to veto any
particular item or items of an appropriations ordinance, an ordinance or resolution
adopting a local development plan and public investment program, or an ordinance
directing the payment of money or creating liability.
- The LCE may veto an ordinance or resolution only once. A veto may be overridden by a
Qualified Majority Vote.

36
Ordinances to be reviewed by higher Sangguniang
1. Appropriation Ordinances
2. TCF Ordinances
3. Ordinances on Inherent powers of LGUs
Review of Sangguniang Panalalawigan by DBM

- Appropriation Ordinance to be reviewed by DBM

Review of Barangay/ CC and M Ordinances or Resolutions by Higher Sanggunian
a. Within 3 days after approval, the Sanggunian Secretary shall forward to the
Sangguniang Panlalawigan for review, copies of approved ordinances and the
resolutions approving the copies of approved ordinances and the resolutions approving
the local development plans and public investment programs formulated by the local
development councils.
b. Within thirty (30) days after the receipt of copies of such ordinances and resolutions, the
Sangguniang panlalawigan shall examine the documents or transmit them to the
provincial attorney, or if there be none, to the provincial prosecutor for prompt
examination. The provincial attorney or provincial prosecutor shall, within a period of ten
(10) days from receipt of the documents, inform the sangguniang panlalawigan in writing
of his comments or recommendations, which may be considered by the sangguniang
panlalawigan in making its decision.
c. If the sangguniang panlalawigan finds that such an ordinance or resolution is
beyond the power conferred upon the sangguniang panlungsod or sangguniang
bayan concerned, it shall declare such ordinance or resolution invalid in whole or in part.
The sangguniang panlalawigan shall enter its action in the minutes and shall advise
the corresponding city or municipal authorities of the action it has taken.
d. If no action has been taken by the Sangguniang panlalawigan within thirty (30) days
after submission of such an ordinance or resolution (60days for appropriation
Ordinances), the same shall be presumed consistent with law and therefore valid.
Enforcement of Disapproved Ordinances or Resolutions

- Any attempt to any ordinance or any resolution approving the local development plan and
public investment program, after the disapproval thereof, shall be sufficient ground for the
suspension or dismissal of the official or employee concerned.
Effectivity of Ordinance or Resolutions

a. Unless otherwise stated in the ordinance or the resolution approving the local development
plan and public investment program, the same shall take effect after ten (10) days from
the date a copy thereof is posted in a bulletin board at the entrance of the provincial capitol
or city, municipal, or barangay hall, as the case may be, and in at least two (2) other
conspicuous places in the local government unit concerned.
b. The secretary to the sanggunian concerned shall cause the posting of an ordinance or
resolution in the bulletin board at the entrance of the provincial capitol and the city,
municipal, or barangay hall in at least two (2) conspicuous places in the local government
unit concerned not later than five (5) days after approval thereof.

37
  *The text of the ordinance or resolution shall be disseminated and posted in Filipino or
English and in the language understood by the majority of the people in the local
government unit concerned, and the secretary to the sanggunian shall record such fact in
a book kept for the purpose, stating the dates of approval and posting.

c. The gist of all ordinances with penal sanctions shall be published in a newspaper of
general circulation within the province where the local legislative body concerned belongs.
In the absence of any newspaper of general circulation within the province, posting of such
ordinances shall be made in all municipalities and cities of the province where the
sanggunian of origin is situated.

d. In the case of highly urbanized and independent component cities, the main features
of the ordinance or resolution duly enacted or adopted shall, in addition to being posted, be
published once in a local newspaper of general circulation within the city: Provided, That
in the absence thereof the ordinance or resolution shall be published in any newspaper of
general circulation.
Exceptions:
1. Unless otherwise stated in the ordinance. This means that the 10 day period may
lengthen or shortened by the sanggunian. The exception is referred to the 10-day period
and not the requirement of posting. The posting requirement is mandated by due
process. Thus, the ordinance produces no effect until and unless it completes the posting
requirement;
2. Not later than 5 days after approval, the barangay secretary shall post the ordinance;
3. Filipino or English and dialect understood by the people.

Internal Discipline Measures

Coach: Atty. Rolynne A. Javier, CESO V, Caloocan

Principles:
- Grounds:
o Disorderly Behavior (in relation to, in conjunction with and during the session)
o Absences without justifiable cause for 4 consecutive session
- 2/3 votes of all Sangguniang members
- Censured, reprimand, or excluded from the session
- Suspend for not more than 60 days
- Suspension cannot be grounds for dismissal
- EXPULSION, as understood in this provision, pertains only to the removal or expulsion of
a member for that particular session for disorderly behavior.

38
3.8 Taxing Power of the Local Government (Local Taxation)
Coach: Atty. Charmain Jacqueline I. Paulino, Regional Legal Officer – DILG Region
III
Taxes
- It is enforced proportional contribution exacted by the State from persons, service and
properties pursuant to its sovereignty in order to support the Government and to defray
all the public needs.
Theory and basis of Taxation
1. Lifeblood Theory – without taxes, the government can neither exist nor endure.
2. Necessity Theory – without taxes, the government cannot fulfill its mandate of
promoting the general welfare and wellbeing of the people.
3. Benefit-Protection Theory – reciprocal relation of protection and support
between the state and he taxpayers.
Legal Framework
1. Constitution – each LGU has the power to create its own revenue sources and
levy taxes, fees, and charges subject to the guidelines and limitations Congress
may provide. Power of taxation is exercised not merely as delegation but as Direct
Authority conferred by the Constitution;
2. LGC 1991 – Section 132. The power taxation shall be exercised by the LGUs
through an appropriate Ordinance. The Congress cannot abolish the LGU’s power
of taxation but provide guidelines and limitation on the exercise thereof;
3. Ordinance – What determines Tax Liability is the Tax Ordinance.
Characteristics
1. Governmental Function
2. Direct Authority from the Consitution
3. Legislative in Nature
4. Subject to Limitations

a. Inherent Limitation
i. Situs of Taxation of Territoriality (outside taxing jurisdiction,
Ex:OFWs, Treaties)
ii. Public Purpose (benefit for all)
iii. International Comity (treaties and international law)
iv. Non-Delegability of Power
v. Exemption of government from taxation (Agencies performing
governmental functions are exempted, but agencies performing
propriety functions are not exempted from taxes except GSIS, SSS,

39
 Philhealth, and PCSO, and coops registered in the Cooperative
Development Authority)

b. Constitutional Limitation - unjust excessive, oppressive, confiscatory and

contradictory to national policy.

c. Statutory or Congressional Limitations – must be enacted thru an

ordinance that goes thru a public hearing.
Constitutional Sources of Funds
1. Local taxes, fees, and charges (Sec. 5, Article X)
2. Share in the National Taxes (Sec. 6, Article X)
3. Share in the proceeds of the utilization and development of the national wealth
within their areas (Sec. 7, Article X)
Statutory Sources of Funds
1. From Loans (Sec 300-301)
2. Donations and Grants (Sec 23)
3. Float Bonds (Sec 299)
4. Exercise of propriety functions (Sec 22d)
5. Credit-financing schemes – BOT schemes (RA 6957 as amended by RA 7718)
Fiscal Autonomy
- LGU have the power to create their sources of revenue in addition to their equitable
share in the national taxes released by the national government, as well as the
power to allocate resources in ordinance with own priorities.
Stages of Local Taxation
1. Levy –Tax Legislation
2. Assessment and Collection – Tax Administration
3. Payment – Tax Obligation
Purpose of Taxation
1. To raise needed revenues and
2. To finance and support myriad activities of LGU
Principles of Taxation
1. Uniformity
2. Ability to Pay
3. Public Purpose
4. Not to be unjust excessive, oppressive, and confiscatory
5. Not to be contrary to law, public policy
6. Collections cannot be let to private persons

40
 7. Solely for the benefit, and be subject to disposition by the LGU
8. Evolve a progressive system of taxation

Authorized Taxing and Other Revenue Raising Powers of LGUs

1. Non-Traditional Sources
1. Loans, Credits and Other Forms of Indebtedness
i. Purposes:
1. Finance local infrastructure and other socio-economic
development projects with approved LDP and PIP; and
2. Stabilizing local finances

2. Externally Generated Sources

- Automatic release of NTA (Exemption if w/n 3 consecutive collections is below
40%)
- Formula of distribution of sources (Population – 50%, Land Area – 25%, and Equal
Sharing – 25%)
Provinces
Externally Generated Sources for PROVINCES
- NTA - 23%
- Share in National Wealth – 20%
Internally Generated Sources for PROVINCES
1. Tax on Transfer of Real Property Ownership – not more than 50% of 1%
of the total consideration or Fair Market Value, whichever is higher.
i. CARP Land are exempted

2. Tax n Business of Printing and Publication – not more than 50% of 1%

Gross Receipts for preceding CY;
i. Newly started business – not more than 1/20 of 1% capital
investment
ii. Receipts from DepEd prescribed textbooks printing – Exempt

3. Franchise Tax – not more than 50% of 1% Gross Receipts for preceding
CY;
i. Privilege franchises that are usually public utilities and industries with
public policies.
ii. Newly started business – not more than 1/20 of 1% capital
investment
iii. Non-profit entities are subject to Franchise Tax
iv. Requisites for liable local franchise tax:

41
 1. The one has a “franchise” in the sense of a secondary or
special franchise
2. Exercising its rights or privileges under this franchise within
the territory of the pertinent LGU

4. Tax on Sand, Gravel, and Other Quarry Resources – not more than 10%
of FMV per cubic meter.
i. Requisites:
1. Governor’s permit on Quarrying Operations
2. Environmental Compliance Certificate (ECC) from DENR
3. Sands stones extracted from Private Land are exempted.
ii. Distribution
1. Province - 30%
2. CC/Mun – 30%
3. Barangay – 40%

5. Professional Tax – not more than P300.00 for each profession practiced.
Professional Individuals are duly registered and licensed by the
government. Place of Payment: Principal Office on or before Jan 31,
Exempted: Gov.

6. Amuse Tax – not more than 10% of GR from admission fees (as amended
by RA 9640)
i. Resorts swimming pools, bath houses, hot springs and tourist spots
canoe be considered as amusement places

7. Annual Fixed Tax for Every Delivery Truck or Van of Manufacturers or

Producers, Wholesalers of, Dealers, or Retailers in Certain Products –
not more than P500.00. Exempt – Tax on Peddlers imposed by
Municipalities. Inclusion: Alcohols, Drinks, and Cigars

8. Real Property Tax – 35% share on the Basic RPT

i. Components:
1. Annual ad valorem tax
a. Provinces – not exceed 1% of the Assessed Value
b. C/M – not exceed 2% of the AV

2. Special Levies
a. SEF – 1% of the 50% share
b. Tax on Idle Lands – not to exceed 5% (more than
1has and 50% is idle)

42
 c. Special Assessment – not to exceed 60% of the
actual cost of the projects/improvements
1. Demand the RP Owner to contribute to the
cost of improving the locality shouldered by
the LGU that resulted to his benefit, not
exceeding 60% of actual cost including the
cost of acquiring the land and other RP in
connection thereof.

3. Exemption:
a. RP owned by the Republic;
b. Charitable institutions, churches parsonages or
convents appurtenant, and educational institutions
(non-profit orgnaizations);
c. All Machinery and Equipment (M&E) that are actually,
directly, and exclusively used by local water districts
and electric cooperatives;
d. RP owned by duly registered cooperatives;
e. M & E used for pollution control and environmental
protection; and
f. Zero-assessment Level – residential lots FMV not to
exceed P175T (Sec 218)

4. Computation for Distribution

a. 1% Basic Tax x 10,000 assessed value
b. Province-35%, Municipality-40% & Barangay-25%
Classes of Real Property for Assessment Purposes:
- Residential – habitation
- Agricultural – agricultural activities
- Commercial – land for profit for commerce
- Industrial – land for capital investment
- Mineral – abundant minerals
- Timberland – land as identified by forest or reserved areas
- Special – lands for hospitals, cultural, and owned by GOCCs
City
Externally Generated Sources for CITIES
- NTA - 23%
- Share in National Wealth – 45%
- Sand Gravel and Other Quarry Resources Share – 30%

43
Internally Generated Sources for CITIES
- ICCs and HUCs Taxes, Fees and Charges (TFC) collections solely accrue to them;
- Rates of taxes may exceed the max rates allowed for the province or municipality
by not more than 50% except the rates of professional and amusement taxes;
- TFC imposed by the province and municipality maybe imposed by the city.

Municipality
Externally Generated Sources for MUNICIPALITIES
- NTA - 34%
- Share in National Wealth – 45%
- RPT Share – 40%
- SEF Tax Share – 50%
- Sand Gravel and Other Quarry Resources Share – 30%
- Amusement Tax Share – 50%
Internally Generated Sources for MUNICIPALITIES
- Business-Related Tax (Sec. 143)
o Tax on act of doing business in the LGUs
o 2 Parts: Annual Tax & Gross Sales/Receipts (No sales – No Tax)
o Retailers more than 30T – 2% of GS/R

- Fees and Charges on Business and Occupation (Sec 147)

- Fees for Sealing and Licensing of Weights and Measures (Sec148)
- Fishery, Fees and Charges (Sec 149)
- Community Tax (Sec 156)
o 18 years old and above
o Individual and Juridical Body
*Note: If the main purpose of an ordinance is to regulate, the fees imposed in the
ordinance are primarily regulatory in nature, and not primarily revenue-rasing. Fees are
regulatory, Taxes on the other hand is revenue rasing in nature.

Barangay
Externally Generated Sources for BARANGAYS
- NTA – 20% - p80,000 PER BARNAGAYS with 100 Barangays
- Share in National Wealth – 35%
- RPT Share – 25%
o 50% where the RP is located (1% to 2%)
- Sand Gravel and Other Quarry Resources Share – 40%

44
 - Community Tax – 50% within its jurisdiction
- Share from the Tabacco Excise Tax (RA 7171)
- Proceeds from grants-in-aid, subsidies and contributions from the national,
provincial, city, or municipal funds
Internally Generated Sources for BARANGAYS
- Taxes on Stores or Retailers – 1% on Gross Sales
o Gross Sales/Receipts City (50k or less for Cities and 30k for Municipalities)
- Service fees or charges for services rendered in connection with the
regulation on the use of barangay-owned properties or service facilities
(palay, copra or tabacco dryers)
- Barangay Clearance Fees
- Other fees:
o Commercial breeding of fighting cocks, cockfights and cockpits
o On places of recreation which charge admission fees
o On Billboards, signboards, neon signs and outdoor advertisements

Other Sources of Barangay Funds

- Proceeds from solicitations of monies, materials or voluntary labor from barangay
residents; and
- Proceeds from fund-raising activities intended for specific barangay projects

45
Fees and Charges
- Reflections of LGUs dual functions (Police Power and Corporate Power);
- Imposed by exercise of regulatory powers;
- Cost recovery impositions for service delivered or use of facilities.

3 Types of Non Tax Revenue (NTR)

Type Primary Purpose Basis of Imposition
1. Regulatory or Regulation or inspection of Cost of regulation and
Permit Fees business or activity (ensure surveillance
public safety/welfare
2. Service Fees and For services rendered or Amount commensurate to
User Charges conveniences provided by such services and ensure
LGU (delivery of service continuing delivery
3. Receipts (charges) Operation of Public Full Cost Recovery
from Economic enterprise
enterprise

46
Common Revenue-Raising Powers
a. Service Fees and Charges
a. Certification Fee
b. Garbage Fee
c. Etc.

b. Public Utility Charges for the use of LGU owned, operated and maintained
public utilities
a. Public markets
b. Parking fee
c. Slaughter houses
d. Waterworks system

c. Toll Fees and Charges for the use of LGU public road, wharf, bridge funded
and constructed by the LGU

Double Taxation
- Direct DT
1. Objectionable and prohibited sense
2. Same property/subject matter are taxed twice (x)
3. Both taxes has same purpose during the same taxing period, same
Taxing authority, same kind of tax and w/n same jurisdiction

- Indirect DT (broad sense) – absence of any of the elements of Direct DT

Residual Taxing Power of LGUs
- Anything under the sun.
- Two Conditions:
o TFC shall not be unjust, excessive, oppressive, confiscatory or contrary to
national policies;
o TFC shall not be enacted w/o prior public hearing conducted; and
o Subject to Limitations:
 Constitutional
 Common
 Authorization
Situs of the Tax on Businesses
- With Branch Office or Sales Outlet – where the BO/SO is located
- No BO/SO – where the principal office is located
- With PO in 1 LGU but whose factory, plant or project office is located in another
LGU. PO @ 30% and 70% on the other

47
 - Factory is located in LGU and the plantation is located at LGU 2. 60% of the 70%
shall be taxed to the factory and 40% from 70% for the plantation.
- 2 or more factories, project office or plantations located in different LGUs. 70% is
pro-rated among the LGUs in proportion to their respective volumes of production
during the taxable period.

Enactment of Tax Ordinance

1. Proposed Tax Ordinance
2. Holding of Public Hearing
3. Deliberation and Approval
4. Publication
5. Review of the Ordinance
6. Public dissemination

Administrative Appeal
1. The dissatisfied taxpayer who questions the validity or legality of a tax ordinance
must file his appeal to the Secretary of Justice within 30 days from effectivity
thereof;
2. Within another 30 days, if the Secretary decides the appeal – the complainant is
allowed to go to court. If within 60 days without decision, the taxpayer is allowed
to go to court.

Attempt to enforce void or suspended Tax Ordinances and Revenue Measures

- The enforcement of any tax ordinance or revenue measures after due notice of the
disapproval shall be sufficient ground for administrative disciplinary action.

Authorities Incidental to Local Taxation

1. Authority to prescribe penalties for infractions of tax ordinance
2. Authority to adjust rates of taxes
3. Authority to grant / withdraw tax exemption privileges or incentives

Nature of Tax Exemption

1. Strictly construed against the taxpayer;
2. Exemptions are not presumed; and
3. Personal in nature and non-transferrable.

48
Withdrawal of Tax Exemption
1. LGC – tax exemptions or incentives granted to all persons (whether natural or
juridical) are hereby withdrawn except for local water districts, cooperatives duly
registered under RA 6938, non-stock and non-profit hospitals and educational
institutions.
Taxing power: BARMM v LGUs outside ARMM
Distinction BARMM LGUs Outside ARMM
As to the basis of Organic Act passed the Sec. 5 Art. X constitution grants
Taxing power Congress as authorized LGUs to create their own
by Sec 30 of Art. sources of revenues and to levy
X of the Constitution TFC
As to Governing Organic Act sets the LGC 1991 provides the
Guidelines and guidelines and limitations guidelines and limiations of local
Limitations of their taxing power taxing power

3.9 Common Limitations on Local Taxation (Sec. 133)

1. Income Tax, except when levied on banks and other financial institutions;
2. Pass-Thru-Fees – imposition on goods passing thru the territorial jurisdiction of
the LGU is clearly prohibited (Sec 133e)
3. Taxes, Fees or charges on agricultural and aquatic products when sold by
marginal farmers or fishermen (sec 131)
4. Taxes on business enterprises certified to by the Board of Investments as
pioneer or non-pioneer for a period of 4 and 6 years respectively from the
date of registration (Income Tax Holidays);
5. Excises taxes on articles enumerated under the national Internal Revenue
Code, as amended, and taxes, fees or charges on Petroleum products;
6. Percentage or VAT on sales barters or exchanges or similar transactions on
goods or services except as otherwise provided;
7. Taxes on the gross receipts of the transportation contractors and persons
engaged in the transportation of passengers or freight by hire and common
carriers by air, land water, except as provided in the code;
8. Taxes on premiums paid by way or reinsurance or retrocession;
9. TFC for the registration of motor vehicle and for the issuance of all kinds of
licenses or permits for the driving thereof, except tricycles;
10. TFC on Philippine products actually exported, except as otherwise provided
herein;
11. TFC on Countryside and Barangay Business Enterprises and Cooperatives
duly registered under RA 6810; and
12. TFC of any kind of National Government, its agencies and instrumentalities
and LGUs (Reclaimed lands are part of the public domain and are exempt from
payment of real property tax).

49
3.10 Local Government Budgeting (Sec. 305)
- Local Budgets shall operationalize approved local development plans
- Local Development Plan and Annual Investment Plan (planning a year ahead)
Planning-Budgeting Cycle START HERE

Plan-Budget Flow

50
Budget Phases (PAREA)

Based from DILG-NEDA-DBM-DOF JMC 1 series of 2016

Start with the preparation of CDP

Annual Investment Plan Preparation and Approval

51
Key Players in preparing AIP:

Role of Local Development Council

52
Local Finance Committee
 Local Planning and Development Officer
 Treasurer
 Budget
 Accountant

National Tax Allocation Sharing

LGU – 40% NGA – 60%
Province – 23%, City – 23%, Municipality – 34% and Barangay 20%

For Barangay:

Note:

53
Illustration for Barangay

Budget of specific Barangay

Barangay Budget
- Legal Authority for the expenditure of public funds;
- No money shall be paid out of the local treasury except in pursuance of an
appropriation ordinance.

Significance of Barangay Budget

- Instrument for effective barangay management:
o Planning and policy adoption
o Program and project implementation
o Financial control
o Management information
Barangay Budget Process (PAREA)

Types of Barangay Budget

1. Annual Budget – financial plan (income estimates and proposed
expenditures/appropriations) for the fiscal year;
a. Appropriations:
i. Current Operating Expenditures (COE)
1. MOOE
2. PS
ii. Capital outlays – assets (usage of more than 1 year)

54
 2. Supplemental Budget – supplementary financial plan as reflected in the approved
Annual Budget

Budget Process in the Barangay

1. Budget Preparation(PB and BT)
a. Barangay Treasurer

b. Punong Barangay

55
Sample Budget Calendar

Priorities in the use of Barangay Fund

- Basic Services and Facilities
- 20% for the Development Fund
- 5% DRRM
o Continuing fund for 5 years
- 10% SK Fund (10742) – can be used the next year if unexpended, SK Budget
directs submission to higher Sangguniang with a resolution
o 25% PS
o 15% Mandatory Continuing Fund
- 5% GAD Fund (RA 7192)
- 55% for PS
- 1% Senior Citizen (RA 9994)
- Combatting AIDS (RA 8504)
- Combatting drug-related issues (RA 9165)
- Barangay PPAs should be aligned with the upward priorities (RA 7160)
- Local Nutrition Action Plan (DILG MC 2018-42)
- 1% for the BCPC (RA 9344)
- 2% Discretionary Fund of PB
- 20% Debt Service (if any)
Documents need for Legislative Authorization for review of Higher Sanggunian

56
Personal Services in the Barangay

Monetization of Leave Credits

Productivity Enhancement Incentive

- Grant of One-Time PEI to Barangay Officials (Maximum of Php 5,000.00)

57
Maintenance and Other Operating Expenses (MOOE) for 1 year only

Capital Outlay (Continuing)

Mandatory Budgetary Requirements and Limitations

The LDRRMF

58
Quick Response – 30% Preparedness – 70%
59
Gender and Development Planning
- Barangay GAD Focal Point System
o PB
o Co-Chair of Sanguniang Barangay Committee on Women, Children and
Family
o Sanguniang Committee on Apropriation
o Barangay Heath Worker
o Barangy Treasurer
o SK Chairperson
o VAW Desk Officer
o Barangay Nutrition Scholaar
o Chief Tanod
o Day Care Worker
- At least 5% of the total LGU Budget
- PPAs under GAD
o Basic services and facilities to protect women rights and protection from
violence
o Women’s Economic Empowerment
o Participation in governance and decision governance
o Other provisions of the MCW
FREE Resources

PS = 55%
- Free resources allocation:
o High Priority Development Project
o Additional MOOE for Basic Services
o Additional Honoraria for Barangay Officials (will take effect on the next term)

60
Amount increase / difference = Uniform Percentage Increase

PS Limitation
- 55% from the total annual income

- Excluded in the PS Limit

o Grant of 5k for barangay officials
o Year end bonus equivalent to 1k for PB and 600 for BSKO
o Leave credit monetization
20% Development fund
1. Social Development
a. Health
b. Water system
c. Manpower Development Center
d. Evacuation Center
e. Warning System
f. Cultural Historical Sites
g. Disaster Related Equiment
h. Purchase of Land for relocation of informal settlers
i. Multi Purpose Hall
j. Street Lights (except electric bill)

2. Economic Development
a. Communal Irrigation or water impounding system
b. Rehabilitation of Road and Bridges

61
 c. Support to implementation of livelihood or entrepreneurship
d. Amortization lo loans

3. Environmental Management
a. Reforestation and urban greening
b. Sanitary landfills, MRF and purchase of garbage truck and related
equipment
c. Flood and Erosion control
d. Other PPAs that may promote air and water quality

4. Expenditure Items not Covered:

a. Administrative expenses
i. Cash gift
ii. Bonuses, food allowances, medical asisistance
iii. Uniforms
iv. Supplies
v. Meetings
vi. Communications
vii. Water and Light
viii. Petreum Products
ix. Others
b. Salaries, wages and OT pay
c. Travelling expenses, whether domestic or foreign
Prepare Budget Message
- Content:
o Policy Thrusts for the Budget Year
o Estimated Income for the Budget Year
o How Income is Allocated
o Expected Results to be Accomplished
Effectivity of Barangay Budget
- Annual Budget shall take effect at January 1
- Supplemental Budget shall take effect upon its approval
Services: AIP Reference Code
1. General Services
o PPAs that provide training, fiscal, admin, legal, and legislative services to
the frontline services.
2. Social Services
o PPAs that promote the well-being and general welfare of inhabitants
3. Economic Services
o All PPAs toward promoting the growth of the economy

62
 4. Other Services
o All PPAs that cannot be categorized
Budget Preparation
A. Identify Sources of Revenue that will finance the Budget
a. For Internal Sources:
i. Determine Actual Income from Taxes
ii. Determine Actual Income from Operating and Miscellaneous
Revenue
iii. Estimate Income from Internal Sources for the Budget Year
1. Use the Average Growth Method
2. Application of Projection Technique

3. Another projection technique is averaging method (for at

least 3 years)

b. External Sources
i. Determine income from external sources
1. Share from IRA/NTA
2. Share from National Wealth
3. Share from EVAT
4. Subsidy from other LGUs
5. Others

63
 ii. Project revenue from external sources. The basic assumption in
estimating income from external sources is the current year’s
external sources of revenue are the same as the budget year’s
income.
iii. Add estimated income from Internal Sources with estimated from
Eternal Sources to determine the amount available for appropriation.

B. Determine Actual and Estimated Expenditure Level

a. Determine Actual Expenditure for Basic Services, Development Projects,
SK and DRRM Fund Expenses for the Past Year.
b. Determine Actual Expenditure for Basic Services, Development Projects,
SK and DRRM Fund Expenses for the Current Year
c. Estimate the Expenditure for Basic Services, Development Projects, SK
and DRRM Fund Expenses for the Budget Year
d. BT submits Statement of Income and Expenditures on or before the 1th day
of September to the PB
Barangay Budget Preparation FORMS:

Budget Authorization (October 20-31)

Key Player: SBM
- Enactment of Annual and Supplemental Budget by an Appropriation Ordinance
(AO)
- AO authorizes the PB and other BSKO to:
o Carry out delivery of basic services; and
o Implement priority development projects
- AO provides funds to support above undertakings
Supplemental Budget Limitations:
- Supported by the funds actually available
- New revenue measures (revenue Code)
- In times of public calamity by way of budgetary reallignemnt
- PPAs not budgeted.

64
Services Devolved

Budgetary Authorization Process

65
Period of Approval

Reenacted Budget

Legal Effect of Reenacted Budget: Disadvantages

66
Reduction/Increase of Appropriation

Budget Authorization Form – AO itself

Budget Review
Key Player: Sangguniang Bayan and Sangguniang Panlungsod
- Documents for Legislative Review:
o Transmittal
o AO
o Budget Message
o AIP with Sangguniang Resolution
 DILG Endorsed GAD Plan
 BDRRM Plan
o Barangay Expenditure Program (BBPF Ns. 1, 2, 2A, 3 and 4)

Important days to remember:

- Review for 60 days only (exceeding days deemed approved)
- 10 days after approval – provide copies to barangay ordinance approving annual
appropriation to higher sanggunian
Role of C/M Local Finance Committee
- Asisst in the Budget Review

Purpose of Budget Review

67
Effects of Review
- Declare the appropriation ordinance operative in toto (budget complied with and
has full force of effect)
- Declare the appropriation ordinance inoperative in its entirety (appropriations is in
excess of income certified as collectible)
- Declare the appropriation ordinance inoperative in part (must be returned to PB for
adjustment
Appeal for reconsideration

Legal Consequence: disbursing items of appropriations which disallowed in the Budget

review
Presumption of Regularity

Budget Execution
Key Player: Punong Barangay
- The responsibility for the execution of the annual and supplemental budgets and
the accountability thereof shall be vested primarily in the PB Concerned
- Responsibilities of PB: Revenues as estimated are realized and that the approved
development PPAs and basic services are implemented and delivered.

68
How to Execute?

Signatories in the Checks Obligation Request and the Disbursement Voucher

69
Principles and Rules in the release and Disbursement of Barangay Funds

70
Budget Accountability
Key Player: Punong Barangay and other BO
- Financial records and reports are prepared and validated periodically to assess
whether performance is in accordance with the budget plans
How?
1. Record all collection from taxes, fees, charges and contributions due or accruing
to the barangay in the Income Books of Account under the General Fund. (Issue
an Official Receipt)
2. Collect Real Property Taxes and such other taxes as may be imposed by P/C/M
that are due in the barangay only after being deputized for the purpose by
concerned P/C/M Treasurer (Deposit all collections in the depository account
maintained in the name of the barangay within 5 days after receipt
3. Record all obligations and disbursements in the Expenditure Books of Accounts
under the General Fund (Segregate all expenditure levels by sector)
4. Post conspicuous place in the Barangay the income earned for the quarter and
where it was spent (FDP) – Post in a 3 conspicuous place the 3 BBAF 1 to 3
5. Monitor and evaluate performance and the actual results of service delivery and
implementation of development projects. (Compare actual results with planned
targets and provide corrective actions for negative deviations)

Budget Accountability Forms:

Importance of Accountability Reports

71
Reports to the Public:

Budget Performance
Key Persons:

72
 CHAPTER 4

4.1 Suability and Liability

Coach: LGOO V Mar Anthony Balani,

4.1 Suability and Liability (Sec. 24 and 24)

 Suability – Depends on the consent to sued and be sued

 Liability – depends on the applicable law and established facts

 *LGUs are not immune from suit;

 *LGUs may only be held liable for the acts of its officials only when they acted “by
authority” and “in conformity with the requirements of the law”;
 *Local Officials may be held personally liable for a violation of law;

*LGUs cannot be represented by private counsel/lawyer.

*Legal officer or Public Prosecutor will represent.
*Public Prosecutor will be disqualified if:
1. SC cases
2. LGU is party adverse to the other LGUs in the same Province
3. When there is a conflict of interest
- Request DOJ to appoint acting provincial prosecutor
* Personal Liability will secure private counsel.

Fact-Finding Investigation

Tips:
- Gathering of Information through casual conversation (not interrogation)
- Set Aside your Personal Opinion or Assumption
- Be a Good Listener

How to FFI after memo received?

- Prepare
o Read the memo carefully and comprehensively
o Read Applicable Laws, Rules, and Regulation and Issuances
o Have all documents ready and available
o Who will be interviewed?
o Prepare sets of Questions (5 Ws and 1 H)
 Establish rapport; put interview at ease
 Ask questions tactfully
 Record the interview and note down during the interview not after
o Site Visitation
- Plan
- Conduct
- Report
o FFI Template
 Background/Subject of Fact-finding
 Methodoloy
 Parties Involved

73
  Summary of Facts
 Issues
 Findings
 Recommendations
 Attachment/Annexes

4.2 Administrative Proceedings

- Public office is a Public trust. AUTOMATIC EXPULSION requisites: Offender must have
been convicted by final judgement to imprisonment of atleast 1 year and/or convicted by
moral turpitude.

Three Fold Liability Rule

- Criminal - Civil - Administrative

Quasi-Judicial Power

1. Settlement of Boundary Dispute

- Jurisdictional Responsibility for Settlement of Boundary Dispute (Sec. 118, RA 7160)

2. Disciplinary Actions against Elective Local Officials

- Administrative Disciplinary Action (Sec. 60-68, RA 7160)

Rules and Requisites for the Valid Exercise of Administrative Disciplinary Action
 2 Authorities: Disciplining and Investigating (Sangguniang may create a Team)
 Jurisdiction must be properly acquired by the administration body. Jurisdiction is the
power to hear, try, and decide a case.
o Over the Complainant : upon filing of verified complaint
o Over the Responded: upon proper service of summons
o DiscipliningAuthority

 Due Process must be observed in the conduct of the proceedings

o Opportunity to explain one’s side and submit any evidence in support to defense
o Elements: Notice and Hearing (respondent must be notified and be afforded full
opportunity to defend himself and present his side.
o Procedural Due Process:
 Right to a hearing, which included the right to present one’s case and
submit evidence in support thereof;
 Tribunal must consider the evidence presented;
 Decision must have something to support itself;
 Evidence must be substantial.

74
Procedural Guidelines in Administrative Investigation

1. Filling of Complaint (Within 7 days)

a. Formal Requirement
i. Verification is a certification by the complaint alleging the following matters:
1. That he is the complainant;
2. That he prepared or caused the preparation of the complaint;
3. That the allegations in the compliant are true and correct based on
authentic records; and
4. That he is not guilty of forum shopping.
Note: These are the characteristics of a complaint:
 Contain ultimate facts constituting his cause of action
 Cause of Action is the delict, the wrong, or the violation committed by one
against another
 Complaint must not contain evidentiary matters.
b. Jurisdiction
c. Venue
i. Respondent is a local elective official of a province
ii. Place where the formal hearing/investigation is conducted
d. Cause of Action (Delict or wrong committed by the respondent)
i. Grounds for Administrative Disciplinary Action
1. Disloyalty to the ROP
2. Culpable Violation of the Constitution
3. Dishonesty, oppression, misconduct in office, gross negligence, or
dereliction of duty
4. Oppression – act of cruelty, severity, unlawful exaction, domination,
or excessive use of authority
5. Misconduct/Improper/Wrongful in Office
6. Neglect of Duty
7. Commission of any offense involving moral turpitude
8. Abuse of Authority
9. Unauthorized absences for 15 consecutive working days, (for
Sangguniang, unauthorized absences for 4 consecutive sessions)
10. Application for, or acquisition of, foreign citizenship or residence or
the status of an immigrant of another country
11. Such grounds may be provided by the law.
e. Relief prayed for
i. Prayer or remedy sought by the plaintiff

2. Receipt of the Complaint by the Disciplining Authority

a. Actions of the Disciplining Authority
i. Dismissal of the complaint on proper grounds, or
ii. Assume jurisdiction over the jurisdiction over the controversy if grounds
exist to hold respondent liable for formal investigation
b. Notice of Hearing
c. Answer (15 days)

3. Formal Investigation (10 days after receipt of the verified answer)

a. Preventive Suspension
i. Determined by Sangguniang and Imposed by LCE (cannot veto in this
case)

75
 ii. Grounds:
1. There is joinders of issues
2. The evidence of guilt is strong
3. Possible influence to the witness or pose a threat to the safety and
integrity of the evidences
b. Formal Investigation Proper
i. Principles:
1. Right to a hearing
2. Tribunal must consider evidence presented
3. Decision must be supported by evidence
4. Supporting evidence must be substantial
5. Decision must be based on evidence
6. Body must act on its own judgement
7. Decide in such a manner that parties can know the various issues
involved and the reason for the decision
c. Rights of the Respondent
1. Right to appear and defend himself in person or by counsel
2. The right to confront and cross-examine the witnesses against him
3. The right to compulsory attendance of witness and the production
of documentary evidence
d. Duration (90days)

4. Decision/ Adjudication (30 days)

a. Form and Notice of Decision
i. Should be in writing
ii. State the clearly and distinctly the facts
iii. State the reasons for the decision
b. Duration
i. Investigation – 90 days
ii. Writing of the decision – 30 days
c. Nature of Penalties imposable
i. Penalty of suspension shall not exceed the nexpired term of the respondent
or a period of 6 months per offense
ii. Suspension is not a bar to the candidacy of the respondent to another
public office
iii. Removal as a result of an administrative investigation constitutes a bar to
the candidacy of the respondent for any elective position.

5. Appeals
a. Period (within 30 days)
b. Mode of Appeal
c. Execution Pending Appeal
*No Motion for Reconsideration is allowed by law

6. Execution/Enforcement
a. Nature of decisions in Administrative Cases
b. Body/Agency tasked to execute

Automatic Expulsion/Dismissal
1. Convicted by final judgement to imprisonment of atleast 1 year
2. The Conviction should be for a crime involving moral turpitude

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2 categories of Suspension
1. Those related to the discharge of the function of the officer concerned (neglect of duty,
oppression, corruption, or other form of maladministration of office; and
2. Those not so connected with said function (Commission of any offense involving moral
turpitude)
*Suspensions (not more than 6 months)

2 Grounds to invoke Internal Discipline Mechanism

1. Disorderly behavior
2. Absence without justifiable cause for 4 consecutive sessions

Other Principles:
1. The objective of administrative investigation is to ascertain factual truth based on rules
without the technicality of court procedures.
2. Jurisdiction is mandatory while venue is waivable.
3. Complaint and answer should be verified and not merely under oath.
4. No preventive suspensions within the same period.
5. No investigation within 90 days before any local election.
6. Local elective official receives no salary during preventive.

4.3 Jurisdictional Responsibility for Settlement of Boundary Disputes

Settlement of Boundary Disputes

- Amicable Settlement
- In the event the sanggunians fails to effect an amicable settlement within 60 days from
the date the dispute was referred thereto, it shall issue a certification to that effect.
- When 2 or more sanggunians jointly hear a case, they may sit en banc and elect presiding
officer.

- ICC and CC ; Province to Province: Regional Trial Court

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4.4 Revised Katarungang Pambarangay Law (Part I)
Coach: MLGOO Mark Gregory Guzman, Batanes
Background:

- Barangay Justice System

- Neighborhood Conciliation and Arbitration
- Amicable Settlement
- Inspired by age-old – tribal leaders
- Sec. 399 -422, RA 7160
Law:

- PD 1293 (January 1978)

- PD 1508 (June 1978)
- RA 7160 (1991) repealed PD 1508
3 new features of KP based on RA 7160:

1. Increased authority in criminal offenses

2. Venue: Disputes arising at the workplace or institution of learning
3. Suspension of prescriptive periods of offenses
Offenses:

- Imprisonment Not exceeding 1 year

- Fine not more than 5,000pesos
Purpose:

- Reduce the number of court litigations

- Conciliation mechanism as an alternative to litigation
- Effectively reducing or preventing expensive and wearisome litigation
- Promote unity, peace and cooperation
Role of Barangay:

- Forum where disputes may be amicably settled

LUpong Tagapamayapa Creation (for mediation)

- Within 15 days from start of PBs term

- Posting in 3 conspicuous places (not less than 3 weeks)
- Composition:
o Lupon Chairman (PB)
 Lupon Secretary
 10-20 Members

- Appointment:
o Within 10 day from the lapse of posting period
o Written appointment issues by PB and attested by BS

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Forms:
1. KP Form No. 1 – Notice to Constitute the Lupon
2. KP Form No. 2 - Appointment
3. KP Form No. 3 – Notice of Appointment
4. KP Form No. 4 – List of Appointed Lupon Members
5. KP Form No. 5 – Oath of Office
6. KP Form No. 6 – Withdrawal of Appointment
7. KP Form No. 7 – Complaint
8. KP Form No. 8 – Notice of Hearing (Mediation Process)
9. KP Form No. 9 – Summons
10. KP Form No. 10 – Notice for Constitution of Pangkat
11. KP Form No. 11 - Notice to Chosen Pangkat Member
12. KP Form No. 12 – Notice of Hearing (Conciliation Proceedings)
13. KP Form No. 13 - Subpoena
14. KP Form No. 14 – Agreement for Arbitration
15. KP Form No. 15 – Arbitration Award
16. KP Form No. 16 – Amicable Settlement
17. KP Form No. 17 – Repudiation
18. KP Form No. 18 – Notice of Hearing (re: Failure to Appear)
19. KP Form No. 19 – Notice of Hearing (re: Failure to Appear)
20. KP Form No. 20 – Certificate to File Action
21. KP Form No. 20-A – Certificate to File Action
22. KP Form No. 20-B – Certificate to File Action
23. KP Form No. 21 – Certificate to Bar Action
24. KP Form No. 22 – Certificate to Bar Counterclaim
25. KP Form No. 23 – Motion for Execution
26. KP Form No. 24 – Notice of Hearing (re: Motion for Execution)
27. KP Form No. 25 – Notice of Execution
28. KP Form No. 26 – Monthly Transmittal of Final Reports
Limitations:

- Inapplicability of the “Double Office Holding” by the PB

- Observance on the Rule of Succession
Consequences of Unauthorized Succession:
1. Not subject to the consequences for willful failure or refusal to appear
2. Prescriptive period shall not the suspended
3. Certificate to File action cannot be legally issued
4. No force and effect of a _____________
Lupon Members Qualifications
1. Actually residing or working in the barangay
2. Not expressly disqualified by law
3. Integrity, impartiality, independence of mind, sence of fairness, and reputation for probity

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Lupon Members Disqualifications
1. Elective Officials
2. AFP Members in active service
3. Judges and Justices (prohibited to an quasi-juducuary)
4. Lawyers
Term of Office

- 3 years
- Reappointment
Termination of Service

- Resignation
- Transfer of Residence or place of work
- Withdrawal of appointment for justifiable ground
o Concurrence of Majority of all members of the Lupon
Nature of Service

- Persons in Authority (during the performance of duties)

- Without Compensation (but with incentives – Honoraria and or LTIA)
- On Official Time
- Administrative functions (not a court of law)
o Meets once a month
o Under administrative supervision of the mayor
o No power to impose penaly of fine or imprisonment
Pangkat ng Tagapagsundo (PT) (for conciliation)
Composition (will come from LT):

- Pangkat Chairman
- Pangkat Secretary
- Member

Membership:
- By agreement of the parties
- If the parties cannot agree, draw lots by Lupon Chairman

Disqualification (after the constitution of the PT):

- By reason of:
o Relationship
o Bias
o Interest and other similar ground

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Revised Katarungang Pambarangay Law (Part 2)
Coach: PD Engr. Carmelo F. Orbista, CESO V – DILG Iloilo
Jurisdictional and Procedural Aspects
Mediation (15 days)
Filing of a complaint
a. Determination of Jurisdiction
i. 3 elements
1. Parties are Natural Persons (an individual)
2. Parties are Actual Residents (residence is more than temporary) of the
same LGU
3. Subject Matter of the dispute must not be one of those listed under Sec.
408 and 412 (b)
a. Exemptions:
i. One party is the government
ii. One party is public officer and dispute related to the performance
of his/her functions
iii. Offenses punishable by imprisonment more than 1 year and a fine
more than 5k
iv. Offenses where there is no private offended party
v. Where the disputes involve real properties located in different
cities and municipalities unless the parties agree to submit their
differences to an amicable settlement
vi. Disputes involving parties who actually reside in dif. Barangays of
different cities and municipalities except where such barangay
units adjoin each other and the parties agree to submit their
differences to an amicable settlement
vii. Such other classes of disputes which the President may determine
in the interest of justice or upon recommendation of the Secretary
of Justice

b. Some of the felonies:

i. Alarm and scandals
ii. Less serious physical injuries
iii. Slight physical injuries and maltreatment
iv. Grave/Light Threats
v. Slander (Light Oral Defamation)
vi. Intriguing against honor

c. Exceptions under Sec. 412 (the parties may go directly to court in the ff
instances:
i. Criminal cases where accused is under police custody or
detention;

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 ii.Petitions for habeas corpus by person illegally deprived of has
rightful custody over another person or a person illegally deprived
of his liberty or one acting in his behalf;
iii. Actions coupled with provisional remedies/orders such as
1. Preliminary injunction: refrain from a particular act
a. Preliminary Mandatory Injunction – require the
performance of a particular act
2. Attachment: Property is taken into legal custody
3. Replevin or the delivery of personal property: praying for the
recovery of possession
4. Support to pendent lite; proper action Is pending, granting
allowance for sustenance, dwelling, clothing, education and
medical attendance
iv. Actions that may be barred by the Statue of Limitations
1. Laws that bars the institution of an action against another
after the lapse of the period prescribed;
2. A case which is about to prescribe should be filed directly
with the court without need of going through the KP
procedures
d. Other cases excluded from the lupon’s authority of law
1. Labor Disputes
2. One Party is a juridical entity
3. Action for annulment of compromise judgement
4. Cases under CAR Law of 1998
5. Anti-Bullying Act of 2013
6. Child abuse Cases
7. Violation of RA 9262 (Anti-VAWC)

b. Suspension of Prescriptive Period of Offenses

(from receipt by the complainant to issuance of Certificate of Repudiation shall not
exceed 60 days)
Mediation Process:
1. Payment of Filling Fee (issue a receipt)
2. Issuance of Summons (respondent) , Notice (complainant) and Subpoena (witness)
Mediation Effort

- Person Involved:
o Lupon Chair
o Lupon Secretary
o Complainant
o Respondent
o Witness, if any
- 15 days non extendible

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Possibilities:
- Arbitration
 Arbitration Agreement (KP 14)
 Repudiation (5 days)
 Arbitration Award
 Transmittal of Award to the Court

- Amicable Settlement
o In writing
o Final Judgement (10 days)
o Compliance
 Case Closed
 Gov. will save 9,500 pesos
o Non-Compliance
 Execution

- Failure to Appear
o Consequences:
 For the complainant:
 Notice of Hearing
 Dismissal
 Certification to Bar Action (cannot file complaint to any court)
 Indirect Contempt
 For the Respondent:
 Notice of Hearing
 Dismissal of Counterclaim
 Certification to Bar Counterclaim
 Certification to File Action
 Indirect Contempt

- Object to venue (place of settlement)

o The rules on venue can be applied only if the authority of the Lupon has been
established

- No Settlement

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Conciliation (15 days)

- No Settlement
o Constitution of Pangkat
 Notice of Constitution of pangkat (KP 10)
 Agreement or Drawing of Lots
 Notice to Chosen Pangkat Members (KP11)
o Issuance of Summons, Notice of Hearing, and Subpeona (KP 12 and 13)
- Persons Involved:
o Pangkat Chairman
o Pangkat Secretary
o Pangkat Member
o Complainant
o Respondent
o Witness, if any
- 15 days (extendible to 15 days)
Conciliation Process:
- Arbitration
 Arbitration Agreement (KP 14)
 Repudiation (5 days)
 Arbitration Award
 Transmittal of Award to the Court

- Amicable Settlement
o In writing
o Final Judgement (10 days)
o Compliance
 Case Closed
 Gov. will save 9,500 pesos

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 o Non-Compliance
 Execution

- Failure to Appear
o Consequences:
 For the complainant:
 Notice of Hearing
 Dismissal
 Certification to Bar Action (cannot file complaint to any court)
 Indirect Contempt
 For the Respondent:
 Notice of Hearing
 Dismissal of Counterclaim
 Certification to Bar Counterclaim
 Certification to File Action
 Indirect Contempt

- Object to venue (place of settlement)

o The rules on venue can be applied only if the authority of the Lupon has been
established

- No Settlement
o Certificate to File Action (KP No. 20-A)
o Appropriate Body/Tribunal

4.6 Child in Conflict with the Law (CICL)

Coach: MLGOO Mark Gregory Guzman, Batanes
Basis:

- RA 9344 “Juvenile Justice and Welfare Act of 2006

- Sec 24 states that CICL may be conducted at the KP
- Rule 43a - a CICL may undergo a Diversion Proceedings outside the criminal justice
system when his/her case is REFFERED to the barangay through LT.
Background

- CICL needs special attention and assistance;

- Restorative Justice
- CICL – a child who is alleged as , accused of, or adjudged as, having committed an
offense under the Philippine Laws
- Within 45 days

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Requirements:

- Above 15 years old but below 18 at the time of the commission of the offense;
- He / She acted with discernment - to be determined by C/MSWDO
- Imposable penalty is not more than 6 years
- There is a private offended party (victim)
Forms of diversion programs:

- Restitution of property
- Reparation of the damage caused
- Indemnification for consequential damage
- Written or oral apology
- Confiscation and forfeiture of the proceeds or instruments of the crime
- Care, guidance, and supervision orders
- Counseling for the CILC and the child’s family
- Attendance in trainings, seminars and lectures
- Participation in available community-based programs/services

Parties involved in the Diversion Proceeding

- Punong Barangay (Lupon Chairman)

- Offended Party
- CICL
- CICL’s parents, or in absence, his.her guardian, or in the absence, the city/Mun SWDO
- BCPC Members
- Lupon Members
- Barangay Secretary
- Witnesses, whenever necessary

Note: Lupon which conducted the diversion proceeding shall be responsible in ensuring the
agreed diversion program with the assistance of C/MSWDO

Diversion Proceedings are deemed terminated when:

- Contract of Diversion has been entered

- 45 day period expires without agreement
- Child or his/her parents/guardian does not consent to a diversion
- Authority conducting the diversion finds the diversion is not applicable
Signatories to the Contract of Diversion at KP Level

- Child
- Parents or Guardian of the child
- Punong Barangay
- BCPC Member assisting the PB

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Responsible for the Formulation of Diversion Program a KP Level

- Punong Barangay (Lupon Chairman)

- BCPC Member/s
- Local SWDO (serves as the supervising officer in the implementation of Diversion
Program); and
- With the active involvement of the
o Offended Party
o CICL
o CICLs parents or guardian
Instances where there is no Diversion Program at Barangay Level

- CICL does not qualify

- CICL is 15 years of age or below at the time of the commission of the offense;
- CICL s above 15 but below 18 years of age at the time of the commission of the
offenses who acted without discernment
- Violation of the diversion contract as certified to by LSWDO wherein the offended party
may opt to institute legal action
- CICL or his/her parents or guardian does not agree to diversion as specified in Sec 27
and 28
- When considering the assessment and recommendation of the SWDO, the prosecutor
determines that diversion is not appropriate for the CICL (sec 33)

4.7 Venues for People Participation

Coach: PD Pablio L. Benetiz Jr., CESO V Misasmis Occidental
1. Prior Mandatory Consultation
a. “A Consultation Mechanism in Governance”
b. Sec 2c – periodic consultation to the implementation of PPAs to concerned
units/organizations and others
c. Prerequisite for Consultation when PPA may cause the following (environmental
and ecological balance):
i. Pollution
ii. Climate Change
iii. Depletion of nonrenewable resources
iv. Loss of cropland, rangeland, or forest cover
v. Eradicate certain animal or plant species; and
vi. May call for the eviction of a particular group of people residing in the
locality
d. Requisite before NGA projects be implemented in LGUs:
i. Prior consultation with the affected communities
ii. Prior approval by the sanggunian

2. Local Special Bodies

a. Membership of LSB is represented by People’s and Non-government
organizations

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b. Recognize or Accredited by Sanggunian
c. NGOs and CSOs will vote among themselves in the membership in the LSBs
d. 60-90 days period after the assumption of new LCEs (reorganization)
e. Forms of Local Special Bodies

i. Local Development Councils (Sec 106-115)

+ LCE + LCE + LCE +LCE

(75% - Government + 25% (minimum) – NGO

- Required Plans – CDP and CLUP, AIP for C/M (DILG)

- Required Plans – Provincial Development Physical Framework Plan
(PDPFP) for the province (NEDA)
- LDC: Secretary is the P/C/MPDO
- Minimum No. of Meetings: 1 per semester (2x a year)

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LDC Executive Committee

- Functions:
o Ensure that the decision of the council are faithfully carried out
and implemented;
o Act on matters requiring immediate attention or action by the
council;
o Formulate policies, plans, and programs based on the general
principles laid down by the council; and
o Act on other matters that may be authorized by the council.
- Other info:
o The PPAs proposed by LDC shall be submitted to appropriate
Sanggunian;
o Approved development plans of province, HUCs, and ICCs
shall be submitted to RDC which shall be integrated into RD
plan for submission to NEDA

ii. Local School Boards

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 - Functions:
o Authorize the treasurer to disburse funds from the SEF
pursuant to the budget prepared;
o Determine the annual supplementary budgetary needs for the
operations and maintenance of public schools and the cost of
the meeting and shall be reflected in the annual school board
budget corresponding to its share of the proceeds of the
special levy on real property constituting SEF
- Secretariat/Co-chair: DEPED
- No Local school board for BLGU
- Frequency: Monthly Meetings

iii. Local Health Boards

- Functions:

- Secretariat/Co-chair: DOH
- Frequency of Meetings: Monthly
- No barangay LHB

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iv. Local Peace and Order Councils

- Composition of LPOC Secretariat

o For Province/HUC/ICC – Head Secretariat(PD), Focal Person
and LGU Staff
o For C/M – C/MLGOO, LGU Staff
- Functions of LPOC Secretariat
o Assist the Chairperson in the conduct of POC Meeting;
o Provide Technical assistance in the performance of
administrative and technical tasks of the POC;
o Recommend and prepare POC agenda and other required
documents during POC meetings;
o Prepare resolutions of the Council and the minutes of the
meeting;
o Prepare and submit semestral POC Accomplishment Report to
the NPOC, through the RPOC and PPOC Secretariats;

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 o Prepare and submit quarterly POC Secretariat
Accomplishment Report to the NPOC through the RPOC and
PPOC Secretariats;
o Monitor peace and order situation and submit quarterly report
to the NPOC, through the RPOC and PPOC Secretariats;
o Monitor functionality of BPOCs and submit annual
consolidated Functionality Report;
o Provide technical support or assistance to activities related to
programs concerned with peace and order and public safety of
the C/M; and
o Perform such tasks as may be directed by the Council

- Frequency of Meetings: Quarterly

- 3 year POPS PLAN (to be incorporated in Development Plan
- Confidential Fund based from approved POPS Plan (30% of the
Peace and Order Plan)

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 v. People’s Law Enforcement Board (PLEB)
- Shall be the central receiving entity for any citizen’s complaint against
the officers and members of the PNP;
- The Sangguniang panlungsod/bayan in every c/m shall create such
number of PLEBs as may be necessary: Provided that there shall be
at least 1 PLEB for every 500 c/m police personnel and for each
legislative districts in a city.
- Composition:

- Function:
o PLEB empowers the people against abusive and erring
policemen.
o It has the power to hear and adjudicate all citizen’s complaints
formally filed with, or referred to it, against any uniformed
member of the PNP, and if warranted, impose the
corresponding penalty.
- Compensation and Benefits
o Membership in PLEB is a civic duty.
o PLEB members shall be paid per diem and shall be provided
with life insurance coverage as maybe determined by the
council from local funds
o DILG shall provide for the per diem and insurance coverage of
PLEB members in certain low income municipalities (5 th and
6th class)

vi. Local Prequalification, Bids and Awards Committee (Repealed by

RA 9184-BAC)

4.8 Recall (Sec. 69-75)

f. Power of Recall
i. Removal of a local elective official for loss of confidence before the end
of his/her electoral term
ii. Sovereign Power
iii. Exercised by the registered voters of an LGU

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 g. Initiation of Recall Process
- Petition of a registered voter for Recall election
- Supported by the ff. percentage requirement (with signature)

h. Boundaries of Recall
- No recall within 1 – year ban from the date of official’s assumption or
1 year after election
- It will unduly curtail freedom of speech and assembly
- Official sought to be recalled shall not be allowed to resign
- Recall is only once during his/her term
- Preliminary recall assembly can be held within the 1 year ban

i. Effectivity of Recall
- Only upon the election and proclamation of a successor in the person
of the candidate receiving the highest number of votes cast during the
recall election.

4.9 Initiative and Referendum

Coach: LGOO VI Roel L. Ortiz:
Initiative (Sec 120)
- is resorted to or initiated by the people directly either because the law-making
body fails or refuses to enact the law, resolution, or ordinance or act that they
desire to amend or modify one already existing.
- Direct and Indirect Initiative
- Procedure:

- Requisite: 1000 registered voters for P/C, 100 for municipalities and 50 for
barangay – may file a petition with sanguniang concern;
- If no favorable action, thereon is taken by the sangguian within 30 days from its
presentation, the proponents may invoke their power of initiative to give notice
thereof to the sanggunian concern;

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 - The proposition shall be numbered serially (Roman numeral). COMELEC may
assist;
- 2 or more propositions may be submitted in an initiative;
- Proponents shall have 90 days for P/C, 60 days for municipalities, and 30 days
for barangay, from notice to collect the required number of signature;
- The petition shall be signed before the election registrar, in the presence of
proponent, and rep of sanguniang concerned in public place in LGUs.
- Upon the lapse of period, the comelec shall certify whether or not the required
number of signatures has been obtained. WIN or LOSE
- If the required number of signatures is obtained, the COMELEC shall hen set a
date for the initiative during which the proposition shall be submitted to the
registered voters for their approval (60 days for P/C, 45 days for municipalities,
and 30 days for barangays). The initiative shall be certified and proclaimed by
COMELEC.

LGU Registered Collection Signature req of

voters req to of registered voters
file petition Signatures
Province & 1000 (90) days 10% 3% per district/brgy
Cities
Municipalities 100 (60) days 10% overall voters, 3% per
barangay
Barangays 50 (30) days 10% overall voters

- Limitations:
- Local Initiative shall not be exercised more than once a year;
- Initiative shall extend only to subjects or matters which are within the legal
powers of the sanggunian enact;
- If at any time before the initiative is held, the sanggunian concerned adopt the
proposition presented, the initiative shall be cancelled.
Local Referendum (Sec 126)
- the law-making body submits to registered voters of its territorial jurisdiction,
for approval or rejection, any ordinance or resolution which is duly enacted
or approved by such law-making authority.
- The COMELEC shall certify and proclaim the results of the said referendum
- 60 days for Province and Cities, 45 days for Muncipalities, and 30 days for
Barangay
- Referendum on statues (national) and Referendum on local law

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4.10 Partnership and Assistance with People’s and NGOs (Sec 34-36)

People’s Organization
- A group of people outside of government, who are organized for the
attainment of some legitimate aspirations, such as labor unions and
cooperatives which may be profit oriented. Sectoral-development oriented
- People’s Council: Group of People’s Organization
Non-Government Organization
- A group of people who are involved in a more or less systematic pursuit of
some particularized sectoral activity, non-profit and non-profit organization.
PEOPLE’s CONCIL
- A group of NGOs and POs. A forum.
Principles:
- People’s Organizations and Non-Government Organizations are both “active
partners” in the pursuit of local autonomy.
- LGUs may enter into joint ventures and cooperative arrangements with POs and
NGOs:
o Delivery of basic services
o Capability and livelihood projects; and
o Development of local enterprises

- Assistance, financial or otherwise, may be provided to POs/NGOs, throough the

LCE and with the concurrence of the sanggunian concerned:
o Economic projects
o Socially-oriented projects
o Environmental projects
o Cultural projects

4.11 Barangay Assembly

 Composition:
o Actual residents of the barangay for at least 6 months
o 15 years of age or over
o Citizens of the Philippines
o Registered in the list of BA members
 Mandatory Meetings
o At least 2x a year (March and October; Saturdays and Sundays)
o Maybe called for by:
 PB
 At least 4 members of the Sangguniang Bayan
 Upon petition of at least 5% of assembly members
o Written notice to be sent at least 1 week before the meeting

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 Exception: when matters involving public safety or security, notice
for sorter time is allowed
o PB presides over the assembly meeting, in his/her absence:
 Acting PB or
 Any assembly member selected during the meeting
 Powers of Barangay Assembly
o Initiate legislative processes (but cannot directly initiate, propose or enact
and ordinance)
o Decide on the adoption of the initiative
o Hear and pass upon semestral barangay report

4.12 Sectoral Representation in the Sanggunian

3 sectoral representatives in the sanggunian/legislative councils (Sec 41)

a. One from Women
b. One from Workers
c. One from any of the ff. sectors::
 Urban poor
 Indigenous Cultural Communities
 Disabled persons
 Or any other sector as may be determined by the Sanggunian
concerned within 90 days prior to the holding of the next local elections
- Based form LGC IRR, the COMELEC shall promulgate rules and regulations to
representatives in sanggunian.

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Solving Legal Case Problem: RLAC Formula
How?
1. Read the facts and the Question;
2. Determine the Issue;
3. Recall what law or jurisprudence is applicable
a. Do not use the DILG Legal Opinion or any books
4. Use 4 Paragraphs.
5. Do not add any additional information or opinions.
Responsive Answer
- Make your stand, Answer directly what is being asked.
o Yes. The mayor is prohibited to …..
o No, because ……
o The ordinance is Valid.
Legal Basis
- State the applicable law or jurisprudence
o The law provides…….
o The candidate can be qualified ………
o Jurisprudence dictates…….
o Settled is the rule….
o Under the local government code ……
Application
- Apply the law /jurisprudence in relation to the issue and question asked.
o In the give/present case……………
o In the instance case …………….
o Based on the foregoing …………………
o Since …………….
o A perusal on the facts f the case would reveal that ……………..
Conclusion
- Reiteration of your stand on the issue raised/question asked. The same with
your responsive answer. This is also to remind the FACI / E-Coach of your
stand on the issue.
o Hence, the mayor is prohibited to….
o Therefore….
o Thus…….
o In conclusion….
o To reiterate……….
Principles: 3L & 1C - Law, Language, Logic and Character (Ethics)

98