8. The Public Financial Management (PFM) Reform Program aims to improve efficiency. accountability and transparency in public fund use in order to ensure the direct. immediate. substantial and economical delivery of public services especially to the poor. The Program Implements the key strategies of the Philippine PFM Reform Roadmap: Towards Improved Accountability and Transparency (2011-2016). a comprehensive reform agenda. Explain PFM's purpose. namely: a.) weks to clarify, b.) simplify. c.) improve and d.) harmonize the government's financial management processes and information systems. 9. Enumerate. provide legal bases and explain the mandatory expenses of and the limitations on local government units Annual Budgets. Why the need to limit when LGUs should have fiscal autonomy? (PS. LGDF. GADF. LDRRMF. PO and CF. others) Explain and Provide legal basis. 10. a.) Discuss the General Provisions of the Taxing Powers of the LGUs (Province. City, Municipality. Barangay): b.) Enumerate. give example and briefly discuss the Fundamental Principles of Local Fiscal Administration: and