Resolution No000

RESOLUTION NO.
XXX-2021
A RESOLUTION APPROVING THE DEVOLUTION TRANSITION PLAN OF THE
BARANGAY MABACAN PROVIDING THE BARANGAY GOVERNMENT WITH A
ROADMAPTO ENSURE STRATEGIC, SYSTEMATIC AND COHERENT ACTIONS
TOWARDS THE FULL IMPLEMENTATION OF FUNCTIONS, SERVICES AND FACILITIES
TO BE FULLY DEVOLVED BY NATIONAL GOVERNMENT AGENCIES (NGAs)
CONCERNED, STARTING IN FY 2022.
WHEREAS, Section 25, Article II of the Constitution provides that the State shall ensure the autonomy
of local governments;
WHEREAS, Section 6, Article X of the Constitution provides that local government units (LGUs) shall
have a just share, as determined by law, in the national taxes which shall be automatically
released to them;
WHEREAS, Section 2 (a) of the Local Government Code (LGC) of 1991 (Republic Act No. 7160)
provides that the State shall provide for a more responsive and accountable local
government structure instituted through a system of decentralization whereby local
government units (LGUs) shall be given more powers, authority, responsibilities, and
resources. The process of decentralization shall proceed from the national government
(NG) to the local government units LGUs;
WHEREAS, Section 3 (d) of the LGC further provides that “the vesting of duty, responsibility, and
accountability in local government units shall be accompanied with provision for
reasonably adequate resources to discharge their powers and effectively carry out their
functions; hence, they shall have the power to create and broaden their own sources of
revenue and the right to a just share in national taxes and an equitable share in the proceeds
of the utilization and development of the national wealth within their respective areas;”
WHEREAS, the Supreme Court (SC) decision in the consolidated cases of Congressman Hermilando I.
Mandanas, et al. vs. Executive Secretary Paquito N. Ochoa, Jr. et al. and Honorable
Enrique T. Garcia, Jr. vs. Executive Secretary Paquito Ochoa, et a!.y clarifies the basis for
the computation of local government shares and ordered the national government to include
all collections of national taxes in the computation of the base amount for the just share of
LGUs;
WHEREAS, Executive Order No. 138, s. 2021 orders the full devolution of functions, services, and
facilities by the national government (NG) to local governments (LGUs) no later than the
end of FY 2024. These shall include those devolved responsibilities indicated in Section 17
of RA 7160 and in other existing laws which subsequently devolved functions of the NG to
LGUs. These fully devolved responsibilities shall be funded from the share of the LGUs in
the proceeds of the national taxes and other local revenues;
WHEREAS, Section 10 of Executive Order No. 138, s. 2021 orders all local governments to prepare
their Devolution Transition Plans (DTPs) in close coordination with the NGAs concerned
especially with regard to devolved functions and services that are critical to them;
WHEREAS, the DBM-DILG Joint Memorandum Circular (JMC) No. 2021-2021 requires all LGUs to
prepare their DTPs to ensure a dated strategic perspective and systematic and coherent
actions towards their full assumption of devolved functions and services starting in FY
2022;
NOW THEREFORE, on motion of Hon.____________,_________ , Majority Floor Leader;
BE IT RESOLVED, as it is hereby resolved, to approve the Devolution Transition Plan providing the
Barangay Government with a roadmap to ensure strategic, systematic, and coherent actions
towards the full implementation of functions, services, and facilities to be fully devolve by
national government agencies concerned starting in FY 2022;
RESOLVED further, that copies of this Resolution be furnish to the Honorable ________________, the
members of the Devolution Transition Committee, NGAs concerned and the local office of
DILG.
UNANIMOUSLY APPROVED.
CERTIFIED TRUE AND CORRECT BY:

<NAME>
Secretary to the Sanggunian
ATTESTED AND CERTIFIED
TO BE DULY ADOPTED:
<NAME>
Presiding Officer
APPROVED: Resolution No. XXX-2021 on
ATTESTED BY:
<NAME>
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RESOLUTION NO.

CERTIFIED TRUE AND CORRECT BY:

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