A local school board (LSB) is a special body created by virtue of Republic Act No. 7160, popularly known as the Local Government Code of 1991 (LGC 91). The main functions of the LSBs are: to develop the annual school board budget in accordance with the amount of revenue in the Special Education Fund (SEF) and with their determination of the supplementary maintenance and operating needs of public schools covered by the LSB .Local government units or school division offices can also pursue the acquisition of personal computers, laptops, tablets, printers, scanners, television, radio peripherals and other educational facilities to assist their learners if necessary.