nf hcuhh progra1rn;. J\hove lhc firsl level or munogcmcnt, planning includes defining 01w-1ni:r. nlir>n:il philosophy. in<l ohjcclivcs, establishing policies, standards :md prr J<:cdur·c!s; dc~velo1)inp, i:tn1Lci;ics, 1>rogrum. R and projects; and, rrep:,ring lh1~ h11dgct. Or11,1111!:1. i ng means dcsil!,ni ng the organization. ll (ml ails dist ril Ju ting and a rra ngi ng the worl< to unsure thal lhc unit f1111ctions smoothly. rt includes developing 1111 oq,\a11i:1. a I ion a I sl n1cl II re h;iscd 1m work 11clivi tic,; a nc. 1 func'l ions, and spcl Ii 111-; 011 I I he Ii 11cs of a11t hori ly II nd c11111m1mic. ition :rnwng Lhc ti i!Tcrnnl. units or sub-unit. s wil hi n the; orj. \1111i:r. atio11. /\11 org:mi:r. ation:il chart, shows the c. livisiou of work, chain nf c<>mm:md, type of work performed, grouping of wnrk segments and levels nf 111anagcme nt ( Do111~l:1ss, 1988 ::~6). s1arnn~ is concerned with getting and developing people for the jobs in the unit. IL inclutlcs sch:clion uf pc.-snnncl, sli1ff dcve. lopment, scheduling and 1,;ivin)!. ;1ssi11,n m l!. 11 ls. l. cadin A is directing lu Kl motivating people lo do their sha1·e in Lhe unit's woi·k. Lea<ling (or d irncl i ng) is the prnc. :css of 1. !nsuri ng Lhnl pcrsunncl dn whnl Lhey nre st1pposcd Io do to iu:cumplish tlic go;1ls of the organi:r. ation. Lt includes processes such as leadership, 11101 ivatlrm, delegation, co111111unication um! conflict management. In addition, top mana,;erncnt communicate s wit J1, nnd exerts influence to people outside thcfr or~m1 iirnl. ion. Controlling is determining lhe aclual performance compared with the desired output and Li1l<lng lhe necessary corrective ac Lion/s (Rue and l3yars, 1996: 6). Controlling which is l11c last step in the management process. involves the setting of standards, cnmpari11)!. actu;il pcrfor1111111cc wi L11 thcsc standards, reporting lheresul~ofa~sessmenl or,::valunl ion, aru J lakini; corrective nctions. I l ensures that the organization is on track as far as its vision, mission, goah;, ol~jectives, standards and targets are concerned. It is I he same rna11agemenl funclionsthat Lhe d. i:fferent levels of managers do--phlnning, org:rnizing, staffing; leading and controlling. However, they differ in the scope of tlieir f11nctio11s. Tup management, umlerstantlably performs functions and makes decisions thal h. :1vc )!,f Calcr impact on the organi:r. ntion. First level manageme nt is also important but the ccmscqucnccs of 1:11pcrvisors' action or inaction arc genera J]y less serious and could be remedied more e:1sily t J,:rn those of top management. To ht~ able lo perform lheir functions well, supervisors should possess four types of sldll:-;--tcchnical, human relations, administrative, and decision-making/problem­ solving. Tedwica/. skills refer to both knowledge aud skills related to the products and services of the unil--procei;scs, methods, n. od equipment or machine s, :. 1mong olhel's. In a se1vic:e cfolivory uni·t, a supervisor knows the job of his/he. r supervisees and can titke their place in emergency sit·tiations. Httmon l'C1otrons skills refer to a supervisor's abilily to understand ;111cl work with other people. In adtlitio H to his/her being able to work wilh individual employees, he/she should also be able Lo foster harmonious rcluliunship anwng her supervisee:;. Adminislrulive skills refer lo the supervisor's ability lo perform the planning, organizin g and controlling functions of first level nwnngcmcnt. Decision-muking/ pr·ohlem !wiving skills refer to his/her ability to critically :ma Jp. c information and problems aod make appropriate decisions. 420 Higher level ma JJagers, in addition to human relations skms, administrative skills, decision-mnkini:; und probli::m-:;o]ving skills, should have very good leadership and commun ication skil Js, and political savvy. Siace LGUs haye to compete for their share in the national pudget, their managers should be able to articulate their 