The master value is what's set in PHP.ini. If the local value is on, that
leads me to think that PHP is loaded as a module from within apache, and that
additional runtime directives would be set in httpd.conf.
Look for <IfModule mod_php4.c> in httpd.conf. Here's a link that describes how
to change configuration settings from within apache:
http://www.php.net/manual/en/configuration.changes.php
Still, though, turning safe-mode off is just a wide sweeping solution to the
problem.
You should read more about safe mode and it's related configuration directives.
Look at "safe_mode_exec_dir".
http://www.php.net/manual/en/features.safe-mode.php
take care,
nik