Basic public education is still largely the responsibility of the central government, delivered through the Department of Education (DepEd), notwithstanding the devolution of many basic services to LGUs. However, the local government units (LGUs) do provide supplementary funding support to public basic education because they have access to a sustainable source of financial resources that are earmarked for the basic education sub-sector, the Special Education Fund (SEF). The SEF comes from an additional one percent tax on real property that LGUs are mandated to impose and collect by virtue of Republic Act No. 7160 October 10, 1991 (http://www.gov.ph/1991/10/10/republic-act-no-716) or otherwise known as the Local Government Code of 1991.