Christian Ian P.
Lim MPA 628 Local Government and Development Administration/ MPA 1-1
2013-10946-MN-0 Dr. Ofelia Enmpemano
The State Policies of the Philippine have enshrined its nation’s need. One of these is the autonomy of the Local Government Units, in this
aspect, the mandated provision The State shall ensure the autonomy of Local Governments 1. Complying the necessity of T he Congress shall enact
Local Government Code which shall provide for a more responsive and accountable local government structure instituted through a system of
decentralization with effective mechanisms of recall, initiative, and referendum, allocate among the different local government units their powers,
responsibilities, and resources, and provide for the 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 the local units2.
Index Preparation based on Income, Population and Province in Local Government Units
Local Government Income Population Land Area
Units
1. Section 25, Article II of the Philippine Constitution
2. Section 3, Article X of the Philippine Constitution
Barangays A. Unless otherwise provided in this Rule, all the income of 1. Which shall not be less than two 2. Which must be contiguous, unless
the barangay from whatever source shall accrue to its thousand (2,000) inhabitants, except in comprised by two (2) or more islands.
general fund and shall, at the option of the barangay municipalities and cities within MMA The territorial jurisdiction of a
concerned, be kept as trust fund in the custody of the city and other metropolitan political barangay sought to be created shall be
or municipal treasurer or be deposited in a bank, subdivisions as may be created by law, properly identified by metes and
preferably government-owned, situated in or nearest to its or in highly-urbanized cities where bounds or by more or less permanent
area of jurisdiction. Such funds shall be disbursed in such territory shall have a population natural boundaries7.
accordance with the provisions of this Rule. of at least five thousand (5,000)
inhabitants, as certified by NSO. The
Ten percent (10%) of the general fund of the barangay creation of a barangay shall not reduce
shall be set aside for the sangguniang kabataan. The said the population of the original barangay
ten percent (10%) share shall be appropriated and or barangays to less than the prescribed
administered by the sangguniang kabataan and shall be minimum6.
spent for the purposes provided in Rule XXVII of these
Rules except for personal services3.
C. Upon receipt of the statement of income and expenditures
from the barangay treasurer, the punong barangay shall
prepare the barangay budget for the ensuing fiscal year in
the manner and within the period prescribed in this Rule
and submit the annual barangay budget to the
sangguniang barangay for enactment4.
A. The barangay treasurer shall collect taxes, fees, and other
charges due and contributions accruing to the barangay.
Municipalities Official Receipts shall be issued for all such collections5.
i. An average annual income of not less than Two Million ii. Which shall not be less than twenty iii. Which must be contiguous with an
Five Hundred Thousand Pesos (P2,500,000.00), for the five thousand (25,000) inhabitants, as area of at least fifty (50) square
immediately preceding two (2) consecutive years based certified by NSO9. kilometers, as certified by LMB. The
on 1991 constant prices, as certified by the provincial territory need not be contiguous if it
treasurer. The average annual income shall include the comprises two (2) or more islands. The
income accruing to the general fund, exclusive of special requirement on land area shall not
funds, special accounts, transfers, and nonrecurring apply where the proposed municipality
income8. is composed of one (1) or more
islands. The territorial jurisdiction of a
municipality sought to be created shall
be properly identified by metes and
bounds10.
Cities 1. An average annual income of not less than Twenty 2. Population which shall not be less than 2…Which must be contiguous with an
Million Pesos (P20,000,000.00), for the immediately one hundred fifty thousand (150,000) area of at least one hundred (100) square
3. Paragraph A, Article 423 of Implementing Rules and Regulations of the Local Government Code of 1991
4. Paragraph C, Article 423 of Implementing Rules and Regulations of the Local Government Code of 1991
5. Paragraph A, Article 425 of Implementing Rules and Regulations of the Local Government Code of 1991
6. Paragraph 1, Article 14 of Implementing Rules and Regulations of the Local Government Code of 1991
7. Paragraph 2, Article 14 of Implementing Rules and Regulations of the Local Government Code of 1991
preceding two (2) consecutive years based on 1991 inhabitants, as certified by the NSO12... kilometers, as certified by LMB. The
constant prices, as certified by DOF. The average annual territory need not be contiguous if it
income shall include the income accruing to the general comprises two (2) or more islands or is
fund, exclusive of special funds, special accounts, separated by a chartered city or cities
transfers, and nonrecurring income11. which do not contribute to the income of
the province. The land area requirement
shall not apply where the proposed city is
composed of one (1) or more islands. The
territorial jurisdiction of a city sought to
be created shall be properly identified by
metes and bounds.
The creation of a new city shall not reduce
the land area, population, and income of
the original LGU or LGUs at the time of
said creation to less than the prescribed
minimum requirements. All expenses
incidental to the creation shall be borne by
the petitioners13.
Highly-Urbanized 1. Latest annual income of not less than Fifty Million Pesos 2. Which shall not be less than two Land Area will determine to the existence
Cities (P50,000,000.00) based on 1991 constant prices, as hundred thousand (200,000) area of Municipalities/Cities before its
certified by the city treasurer. The annual income shall inhabitants, as certified by NSO15. conversion in Highly-Urbanized Cities.
include the income accruing to the general fund,
exclusive of special funds, transfers, and non-recurring
income14.
Provinces 1. An average annual income of not less than Twenty 2. Population which shall not be less than 2... Which must be contiguous with an
Million Pesos (P20,000,000.00) for the immediately two hundred fifty thousand (250,000) area of at least two thousand (2,000)
preceding two (2) consecutive years based on 1991 inhabitants, as certified by NSO17... square kilometers, as certif8ied by LMB.
constant prices, as certified by DOF. The average annual The territory need not be contiguous if it
income shall include the income accruing to the general comprises two (2) or more islands or is
fund, exclusive of special funds, special accounts, separated by a chartered city or cities
transfers, and nonrecurring income16. which do not contribute to the income of
the province. The land area requirement
shall not apply where the proposed
88. Paragraph i, Article 13 of Implementing Rules and Regulations of the Local Government Code of 1991
9. Paragraph ii, Article 14 of Implementing Rules and Regulations of the Local Government Code of 1991
10. Paragraph iii, Article 14 of Implementing Rules and Regulations of the Local Government Code of 1991
11. Paragraph 1, Article 11 of Implementing Rules and Regulations of the Local Government Code of 1991
12. Paragraph 11, Article 11 of Implementing Rules and Regulations of the Local Government Code of 1991
13. Paragraph 11, Article 11 of Implementing Rules and Regulations of the Local Government Code of 1991
14. Paragraph 1, Article 12 of Implementing Rules and Regulations of the Local Government Code of 1991
15. Paragraph 2, Article 12 of Implementing Rules and Regulations of the Local Government Code of 1991
16. Paragraph 1, Article 9 of Implementing Rules and Regulations of the Local Government Code of 1991
17. Paragraph 2, Article 9 of Implementing Rules and Regulations of the Local Government Code of 1991
18. Paragraph 2, Article 9 of Implementing Rules and Regulations of the Local Government Code of 1991
province is composed of one (1) or more
islands. The territorial jurisdiction of a
province sought to be created shall be
properly identified by meters and bounds.
The creation of a new province shall not
reduce the land area, population, and
income of the original LGU or LGUs at
the time of said creation to less than the
prescribed minimum requirements. All
expenses incidental to the creation shall be
borne by the petitioners18.