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Philippines cities indicated the need to improve their human resources, to generate local finance, and to improve their local revenues. The list derived from an early 2013 survey’s result revealing that less than half of respondents expressed ‘good’ or ‘very good’ remarks when asked about issues on human resource, finance, and local revenues. The report said that although inconclusive, the human resource, finance and local revenue may provide clues in determining the performance gaps of local governments in terms of explaining decentralization and local democracy in the Philippines. Philippine cities find the current decentralized set up is favorable in terms of local politics decision making, basic services delivery, local autonomy, and enabling citizen participation.