The document discusses the role and functions of local government units (LGUs) in the Philippines according to the Local Government Code of 1991. It outlines how LGUs are mandated to attain genuine local autonomy to effectively partner with the national government in development goals. Key responsibilities of LGUs include delivering basic services, managing local finance and development, and protecting the environment within their jurisdictions. The document also describes the different types of LGUs as well as the structure, powers and duties of local executives and councils.
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