Republic Act 7160 otherwise known as the Local Government Code of 1991 (henceforth, LGC or “the Code”) is one of the major milestones in governance reform in the Philippines. It provided the overarching framework for local governance by introducing the concept of decentralization; laying down the foundations for increased local autonomy and accountability; and, opening the democratic space for citizen participation. The Code re-structured central-local government relations and provided the process of devolution by conferring power and authority to local government units (LGUs) including the assigning of service delivery, expenditure responsibilities, and revenue mobilization powers from the provincial down to the barangay governments.