Government Code under Section 17 provides. a) Local government unit shall endeavor to be self reliant and shall continue exercising the powers and discharging the duties and functions currently vested upon them. They shall also discharge the functions and responsibilities of national agencies and offices devolved to them pursuant to this Code. Local government units shall likewise exercise such other powers and discharge such other functions and responsibilities as are appropriate or incidental to efficient and effective provision of the basic services and facilities enumerated. (n(IX) public markets, slaughterhouses and other nmunicipal enterprises; n(X) public cemetery ). Under section 17, the phrase and others is added, which connotes that any other utilities or services can be considered as economic enterprises, provided they generate income or revenues. LPEs include : na. public market nb. transport terminals (bus, jeepney, parking, piers), nc. slaughterhouses, livestock trading and cattle fattening, nd. fish landing and cold storage facilities, ne. post harvest facilities (grain storage, drying, milling) nf. water supply ng. sanitation (local drainage, sewerage, solid waste collection and disposal) nh. public parks, sports and recreational facilities ni. public cemeteries. The main objective of RA 7160 or LGC of 1991 is local autonomy and self reliance in all aspects of local governance and administration. The Code mandates the devolution and decentralization of LGUs certain functions and responsibilities undertaken by National Government nAfter 15 years of implementation of the LGC, it shows that there are many issues that have to be addressed regarding the LPEs. Two issues : (1) with respect to local autonomy and (2) fiscal administration.