This study is anchored on the Resilience Theory propounded by Longstaff et.al, (2010) and The Efficiency Theory propounded by Akindele and Adeyemo (1997). Resiliency is define as the capacity ) of a system to absorb disruption, change, and retain its core functions, structure, identity, and feedbacks. In this study, resiliency is how a local government unit, particularly the Municipality of Panglao, Bohol, can help empower their local communities and limit, or eradicate, dependency on institutions. It means being able to provide a strategy that will help citizens confront or address emergencies without relying on established institutions that come and go. This theory also emphasized the unpredictable nature of the dangers confronting local planners and emphasizes the involvement of the people on the ground, both as to policies and implementation. With increasing connectivity, response to pandemics may seem easy, albeit all forces can take a look at its possibilities. It is easier to learn about trends to address issues and challenges, making it easier to get answers. However, while there is much to share, the situation on the ground is quite different, across countries and populations. Some dangers may appear familiar but unpredictable and relative. Not one solution may be applicable, thus the element of uncertainty. (Longstaff, 2005). Longstaff used the concept of ‘‘surprise’’ to capture the difference between what is expected and what is experienced. These surprises are quite impossible to predict or prepare for and call for better and doable resilience strategies (Allenby and Fink 2005). Thus, local leaders must be efficient since local government units are consensually regarded as institutions closest to the people or, generally, the grassroots. They serve as actual service providers, mobilizers of both people and material resources, and organizers of local projects in response to a wide range of variety of local wants and needs. (Abubakar, 1993). (Akindele, 1990). The idea of Resiliency will link to the Efficiency theory, one of the theories that locate the basis for Local Governments in the efficient provision of services world politics. The latter theory argues that the closeness of local governments to the grassroots undoubtedly make them far more efficient than the central government in the provision providing of certain services (Adeyemo, 2010). The Efficiency theory believes that the local governments' ability and capability to offer services effectively and efficiently that satisfy national standards is vital and important. Furthermore, if local governments did not exist, something else would be created to ensure that these services were operated efficiently. (Jim Sharpe, 2015) Finally, the Efficiency ensures that local government exists largely to enhance effective service delivery, which is intended to preoccupy the ways and manners in which their power, money, and time are directed. This principle is significant and relevant to this research because individuals want political leaders to offer them with satisfactory, timely, adequate, and productive service, especially during a pandemic. (Kafle and Karkee, 2003) The concept of the resilience and efficiency principles are terms that both cross-cut and stress sustainability in assessing of Sustainable Development Goals (SDGs). (Carpenter et al., 2011). The primary mechanism of the SDGs, sustainability, assesses the biosphere's and civilizations' ability to endure indefinitely, allowing new growth to meet current demands without harming future generations' ability. Thus, to deliver services effectively and efficiently in the face of problems, plans must address current realities and future possibilities, (Marchese et al., 2018; Redman, 2014). Accordingly, increasing resilience is significant to making progress towards both the healthcare priorities and the Sustainable Development Goals (WHO, 2017). The SDGs, or the Sustainable Development Goals of 2030, “were created and accepted by the United Nations in 2015 as a worldwide call to action to achieve a better and more sustainable future.” (Morton 2017). Sustainable development requires ensuring healthy lifestyles and well-being at all levels and ages. According to the United Nations, significant progress has been accomplished in extending and promoting life expectancy and reducing the number of deaths and contagious diseases. However, it needs strong and efficient efforts to completely eradicate a wide range of diseases and solve many destructive persistent and rising health problems. The current framework is being tested for the Covid-19 pandemic. The framework believes that focusing on providing efficient support of the health system can be helpful in mitigating the spread of the disease (UN, 2015). Covid-19 is classified as a “natural disaster.” According to a Pennsylvania court, “The COVID-19 pandemic is undeniably a disaster that "results in hardship, suffering, or the potential for loss of life," and so qualifies as a "natural disaster" for the emergency declaration purposes. On the other hand, R.A. 10121, or most commonly known as the Philippine Disaster Risk Reduction and Management Act of 2010, deems it important to develop, promote, and implement a comprehensive National Disaster Risk Reduction and Management Plan (NDRRMP) that seeks to enhance the capability of the national government and local governments (LGUs), in collaboration with partner stakeholders. It encourages agencies to institutionalize disaster risk reduction policies, structures, coordination mechanisms, and programs through ongoing budget appropriation at the national, state, and local levels towards building a disaster-resilient nation and communities, and recognize and strengthen the capacities of local governments and communities must work together to prepare for, respond to, and recover from catastrophes. National Disaster Risk Reduction and Management Plan (NDRRMP) that seeks to enhance the capability of the national government and local governments (LGUs), in collaboration with partner stakeholders. It encourages agencies to institutionalize disaster risk reduction policies, structures, coordination mechanisms, and programs through ongoing budget appropriation at the national, state, and local levels towards building a disaster-resilient nation and communities, and recognize and strengthen the capacities of local governments and communities must work together to prepare for, respond to, and recover from catastrophes, (RA 10121, Section 2, e.). Further, the law requires the formation of Local Disaster Risk Reduction and Management Offices (LDRRMOs) in each province, city, and municipality, with the sole task of determining, developing, executing, and coordinating their local disaster risk management programs within their territorial jurisdiction. It also provides that the provincial, city, and municipal disaster management offices ensure that these plans and initiatives are all following the National Council's standards and guidelines. The section also highlights the responsibility of LDRRMO which requires them to develop and implement a complete and integrated local disaster plan and program following the national, regional, and provincial framework. (RA 10121, Section 12, a ) The law emphasizes that local governments were designed to create policies and directives to formulate a comprehensive and integrated response in times of any disaster, natural and otherwise, including the COVID 19 pandemic, that will ensure the safety and welfare of the general public at all times. The framework has demonstrated the relative merits of two theories and three legal bases to frame the overall research questions and recommend solutions on achieving the program's core goal: a more efficient and resilient COVID 19 response, both in terms of policy and implementation. Granting that, the literature covered in this chapter is taken from many fields and disciplines. Therefore, it is important to highlight the theories and legal bases anchored in this study that will strengthen and help fully understand the overarching research questions.