The Local Government Code of the Philippines, in broad-spectrum, promotes the organization of a responsible, efficient, and vibrant governmental structure and operating means that will meet the priority needs and service requirements of every LGUs. The Code also declares the state’s policy of giving the local government units a genuine and meaningful local autonomy. It is, therefore, imperative for LGUs to exercise good governance to ensure the efficient and effective performance of these responsibilities, and to improve the funding assistance to both national and local promote development. The necessities of evaluating such performance are crucial so that the said services be continuous and achieve the needed development. In this way, performance culture of an LGU is enhanced. Thus, in the case of the Municipality of Calumpit, the rule of the thumb is to maximize decentralization to deliver the services needed by the citizenry and measure its performance.