With passage of the Republic Act No. 7160, otherwise known as LOCAL GOVERNMENT CODE of 1991, this somehow affected some provisions of the Decentralization Act, Barrio Charter, Administrative Code, various city Charters, not to mention Presidential Decrees on Barangay, the smallest unit of government in a community, and the repealed in toto of Batas Pambansa Blg. 338. The New Local Government code outlines the powers and functions of the Provincial, City, Municipal, and Barangay officials as well as the officials and offices or agencies of the natinal government. This code further gauranteed and promotes the autonomy of local government units and ensures their fullest development as selfreliant communities and makes them even more effective partners in the pursuit of national development and social progress. This book is indeed a must as a reference material for all our local officials as well as those in one way or another mst be minded of the local governments.