Notes

Local Government Units, also abbreviated as LGUs, are political subdivisions at the province, city, municipality, or barangay levels of the Philippine Republic. The LGU's responsibility is to offer fundamental services and amenities, such as facilities for the development and promotion of tourism as well as other tourist attractions. The LGU's primary services are its health services. Infant and child vaccination, aid to education, social welfare services, public works, and infrastructure. In order to create a local government structure that is more responsive and responsible and has an efficient recall, initiative, and referendum mechanisms, Congress passed the Local Government Code of the Philippines in 1991. According to the constitution, local governments "shall enjoy local autonomy" and the president's "general supervision."

an LGU (local government unit), is a political subdivision of the Republic of the Philippines at the provincial, city, municipal, or barangay level, and “LGUs” means, collectively, the plural thereof. According to the Constitution of the Philippines, the local governments "shall enjoy local autonomy," in which the Philippine president exercises "general supervision." Congress enacted the Local Government Code of the Philippines in 1991 to "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, functions, and duties of local officials, and all other matters relating to the organization and operation of local units." Local government units are under the control and supervision of the Department of the Interior and Local Government (according to Wikipedia).