167 The Curious Cases of Philippine Civil Society and Decentralization Table 7. Total number of LGUs per level and % of GalingPook Awardees from 1994-2010 LGU LEVEL/ITEMS Number of LGUs per level Total Number of GPF Awardees % of total distinct GPF to total LGUs BGY MUN CITY PROV TOTAL 42025 1512 122 80 43739 10 89 36 38 173 0.02% 5.89% 29.51% 47.50% 0.40% Three restrictions Decentralization's fulfillment of its vaunted objectives—of local governments that efficiently use and mobilize resources to efficiently deliver services and create an environment that would support local development—has been restricted by three flaws—statutory, organizational, and systemic. Statutory flaws There are two statutory flaws16 worth discussing. The first is the result of the non-implementation of sectoral representation in the local legislative councils. The specific provisions that have been the source of contention are Sections 41 and 446 of the LGC. Though these provisions call for sectoral representation (with three sectoral representatives) both had the phrase “as may be provided by law.” Given the lack of an enabling law, the League of Municipalities and the Philippine Councilors League filed their opposition to the election of sectoral representatives in 1992 (Cubol 1993). In response, in 1993, a case was filed by sectoral representatives with the Supreme Court to compel the COMELEC to set the date and call for the elections of sectoral representatives to the Sanggunian. The case was subsequently dismissed by the Supreme Court as it declared that there was no “justiciable controversy” (Agra 1997). Thus, despite the fact that one city, Naga City, already passed an ordinance that secures sectoral representation, the election of sectoral representatives to the Sanggunian remains unfulfilled. The second flaw lies in the fiscal provisions in the LGC, which are found to be archaic and limiting. As noted by Guevara (2004): (T)he framework that supports the fiscal provisions of the Code is of martial law vintage. The taxing powers that LGUs enjoy are those that they have been enjoying since 1973. The tax bases have remained the same…The real property tax, which is expected to bring in the revenues to LGUs, is acknowledged as an expensive and a difficult tax to levy…Estimates show that many LGUs spend more to collect a peso of the tax…The grant system is also of martial law vintage. The differences in the pre- and post- devolution IRA structure are 17 marginal.