In preparation for the implementation of the Supreme Court (SC) ruling on the Mandanas-Garcia petitions next year, the Department of the Interior and Local Government (DILG) is now preparing local government units (LGUs) for the full devolution of basic services and facilities as it has kicked off a series of orientations and workshops to help LGUs prepare their Devolution Transition Plans (DTPs) in accordance with Executive Order (EO) No. 138.

“We will coach and guide LGUs every step of the way to ensure that they are ready for full devolution starting with their preparation of DTPs. This is indeed a collaborative effort between the national government agencies (NGAs) and LGUs towards attaining our goal of full devolution,” said DILG Secretary Eduardo M. Ano.

Ano said the DTP shall serve as LGUs’ roadmap to ensure strategic, systematic, and coherent actions towards their full assumption of devolved functions and services starting 2022. It shall serve as their handy reference in carrying out organizational strengthening efforts and upgrading of institutional capacities in the next three years.

“The LGUs’ respective DTPs shall also serve as guide in the monitoring and performance assessment of the LGUs by the Department of Budget and Management (DBM), DILG, and other NGAs concerned,” he said.

According to the DILG Secretary, the DILG and DBM will jointly issue LGU DTP Guidelines to provide the necessary guidance to our LGUs in the preparation of their respective DTPs. “As they prepare their DTPs, LGUs are encouraged to coordinate and collaborate with NGAs to ensure complementarity of devolution efforts between the national and local governments,” he said.

Signed by President Duterte in June this year, EO 138 and its Implementing Rules and Regulations (IRR) mandate all provinces, cities, municipalities, and barangays to prepare their DTPs in close coordination with the NGAs concerned to guide them towards the full assumption of devolved functions and services that come with more financial resources.

In Mandanas et al. v. Executive Secretary et al. case, the SC held that all collections of national taxes, except those accruing to special purpose funds and special allotments for the utilization and development of the national wealth, should be included in the computation of the base of the Internal Revenue Allotment of LGUs.

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