The Cebu City Government has divided its department and offices into four (4) clusters according to the types of services that each of them provides, namely:
- The primary goal of the Frontline Cluster is to provide effective assistance such as food, shelter, education, livelihood, health, sanitation, transportation and safety to constituents of the city who have a desire to improve the quality of their lives.
- The Revenue-Generating Cluster is mandated to implement the taxing and revenue-raising powers of the city government in accordance to existing local taxation laws and regulations on fiscal matters. The cluster ensures that the city, thru the different clusters, has the financial capability to deliver their services to their clients.
- The Support Services Cluster provides technical and administrative support to the Frontline, Revenue and Policy and Planning Clusters to enable them to carry out their services more efficiently. It ensures that the city’s resources are effectively and equitably managed and utilized.
- The Planning and Policy Cluster sets the direction and thrust for all the city government services. It exercises its lawmaking powers at the local government unit level.