The Philippine Local Fiscal Administration in a Decentralized Setup
Decentralization in the Philippines took three forms- devolution, deconcentration and delegation. As Carino affirms, the framers of the 1987 Constitution institutionalized decentralization with the end-view of realizing democracy and development especially at the grassroots level. Devolution paved way for the transfer of political power from the central government to the local government units. This transfer of power and functions was accompanied by the provision of […]