the local government units public financial management lgu pfm reform roadmap and implementation strategy an initiative launched by the national government in could consider this particular topic given the horizontal fragmentation of lgus in metro cebu and the need to develop infrastructure across the whole metropolitan area eg water transport this is a critical obstacle to finance urban green growth the board should be entitled to borrow from banks and on markets to make the necessary investment to carry out the functions devolved by the local government code by legislation metro vancouver districts are required to operate balanced budgets and any deficit must be repaid immediately the follow ing year