This document outlines the composition and functions of local school boards and local development councils in the Philippines according to the Local Government Code. It states that each province, city, and municipality must establish a local school board to oversee supplementary budgeting and other matters. It also requires each local government unit to have a development council composed of local officials and NGO representatives to formulate development plans. The executive committee of each development council is tasked to act on its behalf between full council meetings.