The national government in the 1990s sought to upgrade local government by
delegating some limited powers to local subdivisions and by encouraging people to
participate in the community affairs. Local autonomy was balanced, however, against the
need to ensure effective political and administrative control from Manila especially in
those areas where communist insurgent were active. The 1987 Constitution retain the three-tiered structure of local government. The
province was the largest local administrative unit, headed by the elected governor and
aided by a vice governor, also elected. Other officials were appointed to head offices
concerned with finance, tax collection, audit, public works, agricultural services, health,
and schools. These functionaries were technically subordinate to the governor but also
answered to their respective central government ministries. Lower ranking functionaries,
appointed by the governor, were on the provincial payroll. Te single biggest problem for local government ha been inadequate funds. Article
10 of the Constitution grants each local government unit the power to create its own
sources of revenue and to levy taxes, but this power is "subject to such guidelines and
limitations as the Congress may provide." In practice, taxes were very hard to collect,
particularly at the local level where officials, who must run for reelection every three
years, were concerned about alienating voters. Most local government funding came from
Manila. There is a contradiction in the Constitution between local autonomy and
accountability to Manila. The Constitution mandates that the state "shall ensure the
autonomy of local government," but it also says that the president "shall exercise general supervision over local governments." The contradiction was usually resolved in favor of
the center.