The purpose of this manual is to introduce the LGU leaders and decision makers to the issue of climate change, its causes and effects, and possible mitigation strategies at the local level. The manual also aims to provide a method of accounting for GHG eissions in order to better understand and formulate effective GHG avoidance measures. By providing these tools and capabilities, it is hoped that LGUs will contribute in no small way to the global effort of protecting our climate.