Local government in the Philippines is divided into four levels:

1. Autonomous regions
2. Provinces and cities independent from a province
3. Component cities and municipalities
4. Barangays
All divisions below the regional level are called "local government units (LGUs)."
According to the Constitution, the LGUs "shall enjoy local autonomy", and in which the president
exercises "general supervision". Congress enacted the Local Government Code of 1991 "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 local units.

Levels of local government

Autonomous regions
Autonomous regions have more powers than other LGUs. Currently, the constitution limits the creation of
autonomous regions in Muslim Mindanao and the Cordilleras. Other regions are not considered LGUs
since they do not have political power.
Currently, only one autonomous region exists: the Autonomous Region in Muslim Mindanao (ARMM).
In 2001, a plebiscite confirmed the previous composition of the autonomous region, and
added Basilan except the city of Isabela, and Marawi in Lanao del Sur within its jurisdiction; however
Isabela City is still politically a part of Basilan despite rejecting inclusion.
A 1998 plebiscite for the creation of a "Cordillera Autonomous Region" was only approved by the voters of
Ifugao; as a result, the Supreme Court(Ordillo vs. Comelec; G.R. No. 93054) ruled that a region must be
composed of more than one province. The proposed Cordillera Autonomous Region never came to be
and the provinces were reorganized into the Cordillera Administrative Region without the expanded
powers of an autonomous region.
An autonomous region is governed by the regional governor; its legislature is the regional legislative
assembly.

Provinces
Outside the lone autonomous region, the provinces are the highest-level LGUs. The provinces are
organized into component cities and municipalities.
A province is governed by the governor; its legislature is the Sangguniang Panlalawigan.

Cities[

Cities are of somewhat complex matter; most cities are component cities in which they are a part of a
province. Several other cities are highly urbanized cities and independent component cities, these cities
are not politically a part of any province, hence city residents are not allowed to run for provincial offices.
Cities are composed of barangays.
A city is governed by the mayor; its legislature is the Sangguniang Panlungsod.

Municipalities
Municipalities are always a part of a province except for Pateros which was separated from Rizal to
form Metro Manila. Just as cities, municipalities are composed of barangays. A municipality is governed
by the mayor; its legislature is the Sangguniang Bayan.

Barangay
Barangays are the smallest of the independently elected Local Government Units. Barangays can be
further divided into sitios and puroks but those divisions do not have leaders elected in formal elections
supervised by the national government.
A barangay's executive is the Punong Barangay or barangay captain and its legislature is
the Sangguniang Barangay, composed of barangay captain, the Barangay Kagawads (barangay
councilors) and theSK chairman. The SK chairman also leads a separate assembly for youth,
the Sangguniang Kabataan or SK.
The center of governance is the barangay hall.

Officials and Offices

Just as the national government, local governments are divided into three branches: executive,
legislative and judiciary. The judicial branch is administered solely by the Supreme Court of the
Philippines. The LGUs have control of the executive and legislative branch.
The executive

branch is composed of :

1. regional governor for the autonomous region,

2. governor for the provinces,
3. mayor for the cities and municipalities, and the
4. barangay captain for the barangays.[2]
The legislative

branch is composed of the

1.Regional Legislative Assembly for the autonomous region, the

2.Sangguniang Panlalawigan (provincial assembly) for the provinces,
3.Sangguniang Panlungsod (city assembly) for the cities,
4.Sangguniang Bayan (town assembly) for the municipalities,
5.Sangguniang Barangay (barangay council), and

6. Sangguniang Kabataan for the youth sector.

Local autonomy is the exercise of certain basic powers, i.e. police power, power of eminent
domain, and taxing power, by local government units so as to best serve the interest and promote
the general well being of their inhabitants.
By express constitutional mandate, enjoyment of local autonomy by the territorial and political
subdivisions, i.e. all government units including the two autonomous regions (actually just one:
ARMM), is now a basic state policy.RA 7160: 1991 Local Government CodeSec. 15. As a body
politic and corporate, every LGU shall exercise its powers as a political subdivision of the
government and as a corporate entity representing the inhabitants of its territory.
Fiscal Autonomy may be defined simply as the right of the Local Government Units (LGUs) to appropriate or set
apart their own revenues for a specific use with minimum external restraint.

Fiscal autonomy is guarantee given by the Constitution to certain units of the government giving
them the right to appropriate or set apart their own revenues for a specific use.
The units that have been given fiscal autonomy are the:
constitutional commissions, the ombudsman and the judiciary.