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Fiscal administration refers to systems, structures, processes, resources, and the policy, environment, government, the inter-governmental and inter-local fiscal relations, affecting among others, the following:

o the giving of allotments and grants by the national government (NG) to local government units (LGUs);

o sharing of taxing powers between the NG and the LGUs, and among LGUs units;

o policy on tax rates and structure;

o revenue and expenditure planning;

o revenue and expenditure planning;

o revenue utilization and expenditure allocation;

o monitoring and approval of budgets, tax ordinances and other fiscal measures;

o policy on borrowing and borrowing instruments; and

o appointment and supervision of local fiscal officers.

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