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    1 Fiscal Organization of Local Governments

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    Ben J
    The document discusses the fiscal organization of local governments and the role of the local treasurer. It outlines the political and corporate nature of local government units as bodies politic with dual personalities. It also describes the criteria and processes for creating, dividing, merging or abolishing provinces, cities, municipalities and barangays according to Philippine law and statutes. Special provisions for local government units in the Autonomous Region in Muslim Mindanao are also covered.

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    1 Fiscal Organization of Local Governments

    Uploaded by

    Ben J
    38 views26 pages
    The document discusses the fiscal organization of local governments and the role of the local treasurer. It outlines the political and corporate nature of local government units as bodies politic with dual personalities. It also describes the criteria and processes for creating, dividing, merging or abolishing provinces, cities, municipalities and barangays according to Philippine law and statutes. Special provisions for local government units in the Autonomous Region in Muslim Mindanao are also covered.

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    The document discusses the fiscal organization of local governments and the role of the local treasurer. It outlines the political and corporate nature of local government units as bodies politic with dual personalities. It also describes the criteria and processes for creating, dividing, merging or abolishing provinces, cities, municipalities and barangays according to Philippine law and statutes. Special provisions for local government units in the Autonomous Region in Muslim Mindanao are also covered.

    Copyright:

    © All Rights Reserved
    Download as PPTX, PDF, TXT or read online from Scribd
    Download as pptx, pdf, or txt
    38 views26 pages

    1 Fiscal Organization of Local Governments

    Uploaded by

    Ben J
    The document discusses the fiscal organization of local governments and the role of the local treasurer. It outlines the political and corporate nature of local government units as bodies politic with dual personalities. It also describes the criteria and processes for creating, dividing, merging or abolishing provinces, cities, municipalities and barangays according to Philippine law and statutes. Special provisions for local government units in the Autonomous Region in Muslim Mindanao are also covered.

    Copyright:

    © All Rights Reserved
    Download as PPTX, PDF, TXT or read online from Scribd
    Download as pptx, pdf, or txt
    of 26

    FISCAL ORGANIZATION OF

    LOCAL GOVERNMENTS AND


    THE LOCAL TREASURER
    BOOK I, LTOM/BOOK II, RA 7160
    DR. MELBA B. SULLIVAN
    PHALTRA Adviser &
    REGATA 6 CEO & Training Director
    Head, Iloilo Extension Center Graduate School, Guimaras State College
    Political and Corporate Nature of
    LOCAL GOVERNMENT UNITS (Sec. 15, LGC
    body politic with corporate powers

    political subdivision of the National


    Government
    corporate entity representing the
    inhabitants of its territory.
    LGU dual personality

     POLITICAL
    exercise governmental powers
     CORPORATE
    exercise powers which are
    proprietary in nature
    Authority to Create LGUs
    (Sec. 6, LGC)

    Province, City, Municipality, Or Any Other


    Political Subdivision - LAW enacted by
    Congress

    Barangay - ORDINANCE passed by the


    Sangguniang Panlalawigan or Sangguniang
    Panlungsod
    Basis for CREATION and CONVERSION
    of LGUs (Section 3, LTOM)

     INCOME
     POPULATION
     LAND AREA

    Pictures from
    Google.com
    Creation attested by:

     Department of Finance (DOF)


     Philippine Statistics Authority
    (PSA)
     Lands Management Bureau
    (LMB) of DENR
    Creation of the PROVINCE (Sec. 460,
    LGC)

     ACT OF CONGRESS

     PLEBISCITE held within one hundred


    twenty (120) days from effectivity of Act
    Criteria for Creation of PROVINCE:
     Average Annual Income - not less than
    Twenty Million Pesos (P20,000,000.00),
    certified by DOF
     Territory - at least two thousand (2,000)
    square kilometers certified by the Lands
    Management Bureau
     Population - not less than two hundred fifty
    thousand (250,000) inhabitants certified by the
    Philippine Statistics Authority
    Creation of the CITY (Sec. 449, LGC)
    •ACT OF CONGRESS

    • PLEBISCITE shall be held within one


    hundred and twenty (120) days from
    effectivity of Act
    Criteria for Creation of Component CITIES:
     Average Annual Income - at least One
    Hundred Million Pesos (P100,000,000.00) for
    last two consecutive years, certified by DOF
     Territory - at least one hundred square
    kilometers certified by the Lands Management
    Bureau
     Population - not less than one hundred fifty
    thousand (150,000) certified by the Philippine
    Statistics Authority
    Criteria for Creation of
    HIGHLY URBANIZED CITIES:
     Average Annual Income - with latest Annual
    Income of at least Fifty Million Pesos
    (P50,000,000.00) , certified by DOF

     Population - with a minimum population of


    two hundred thousand (200,000) inhabitants ,
    certified by the Philippine Statistics Authority
    Creation of the MUNICIPALITIES (Sec.
    441, LGC)

    •ACT OF CONGRESS

    • PLEBISCITE shall be held within one


    hundred and twenty (120) days from effectivity
    of Act
    Criteria for Creation of MUNICIPALITIES:
     Average Annual Income - at least at least Two
    Million Five Hundred Thousand Pesos
    (P2,500,000.00) for last two consecutive years,
    certified by DOF
     Territory - at least fifty (50) square kilometers
    certified by the Lands Management Bureau
     Population - at least twenty-five thousand
    (25,000) inhabitants certified by the Philippine
    Statistics Authority
    Creation of BARANGAYS (Sec. 385,
    LGC)

    • Act of CONGRESS/An ORDINANCE of


    Sangguniang Panlalawigan/Panlungsod
    recommended by the Sangguniang Bayan (in
    case of Province)

    • PLEBISCITE shall be held in such period as


    may be determined by law or ordinance
    Criteria for Creation of BARANGAYS:

     Territory – properly identified by metes and


    bounds or permanent natural boundaries
     Population - at least two thousand (2,000)
    inhabitants certified by the Philippine
    Statistics Authority (except in cities and
    municipalities within Metro Manila )
    Abolition of Local Government Units
    (Sec. 9, LGC)

    If income, population, or land area has been


    irreversibly reduced to less than the minimum
    standards

    As certified by DOF, PSA and LMB


    The law or ordinance abolishing a
    local government unit shall specify the
    province, city, municipality, or
    barangay with which the local
    government unit sought to be abolished
    will be incorporated or merged. (Sec. 9,
    LGC)
    Creation, Division or Abolition of Local
    Government Units in the Autonomous Region in
    Muslim Mindanao (ARMM) Section 8, LTOM
    a) The Regional Assembly of the
    Administrative Region in Muslim Mindanao
    (ARMM) may create, divide, merge, abolish,
    or substantially alter boundaries of provinces,
    cities, municipalities, or barangay within the
    region in accordance with the criteria laid
    down by Republic Act No. 7160
    SubjectS to the approval by a majority of the
    votes cast in a plebiscite in the political units
    directly affected.

    b) The ARMM Regional Assembly may


    prescribe stansdards lower than those
    mandated under Republic Act No. 7160, the
    Local Government Code of 1991, in the
    creation, division, merger, abolition, or
    alteration of the boundaries of provinces, cities,
    Provinces, cities, municipalities or barangay
    created, divided, merged, or whose
    boundaries are altered without observing the
    standards prescribed by Republic Act No.
    7160, the Local Government Code of 1991,
    shall not be entitled to any share of the taxes
    that are allotted to the local government
    units under the provision of the same Code.
    The holding of a plebiscite to determine the
    will of the of the majority of the voters of
    the areas affected by the creation, division,
    merger, or whose boundaries are being
    altered is required by Republic Act No.
    7160, the Local Government Code of 1991,
    shall, however, be observed. (Sec. 19, Act.
    VI, R.A. No. 9054, amending R.A. No. 6734)
    Creation, Division or Abolition of Local
    Government Units in the Autonomous Region in
    Muslim Mindanao (ARMM) Section 8, LTOM

    d) The Autonomous Region in Muslim


    Mindanao, (ARMM) is composed of the
    following provinces and cities (Sec. 1(2),
    Art. II, R.A. No. 9054))
    Provinces Cities

    Basilan Cotabato

    Cotabato Dapitan

    Davao del Sur Dipolog

    Lanao del Norte General Santos


    Provinces Cities
    Lanao del Sur Iligan
    Maguindanao Kidapawan
    Palawan Marawi
    Sarangani Pagadian
    South Cotabato Puerto Princesa
    Sultan Kudarat Digos
    Sulu Koronadal
    Tawi-Tawi Tacurong
    Provinces Cities
    Zamboanga del Norte Zamboanga
    Zamboanga del Sur
    Zamboanga Sibugay
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