Republic of the Philippines
OFFICE OF THE SANGGUNIAN __________________
LGU Name
EXPERTS FROM THE JOURNAL OF PROCEEDING OF THE _______ SESSION OF THE
______ BARANGAY _________________ OF THE BARANGAY HELD ON ____ 2021, AT THE
SESSION HALL OF THE SANGGUNIANG________________
Present:
Hon: _____________, Presiding Officer
Hon: _____________
Hon: _____________
Hon: _____________
Hon: _____________
Hon: _____________
RESOLUTION NO. xxx-2021
Authored By: Hon. ___________________________________
A RESOLUTION APPROVING THE DEVOLUTION TRANSITION PLAN OF THE
BARANGAY 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
DEVOLVED BY NATIONAL GOVERNMENT AGENCIES (NGAS) CONCERNED,
STRATEGIES 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 the Local Government units
(LGU) 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 consolidation 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 al 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 order the full devolution of functions, services,
and facilities by the national government (NG) to local government (LGUs) no later than the end
of FY 2024. These shall include those developed 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 order all local governments to
prepare their Devolution Transition Plans (DTPs) in close coordination with the NGAs concerned
especially with regard to developed functions and services that are critical to them;
WHEREAS, the DBM-DILG Joint Memorandum Circular (JMC) No. 2021-__ dated _____ 2021
requires all LGUs to prepare their DTPs to ensure a 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- ___________, ____________;
BE IT RESOLVED, as it is hereby resolved, to approved 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
devolved 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:
Secretary to the Sanggunian__________
ATTESTED AND CERTIFIED
TO BE DULY ADOPTED:
___________
Presiding Officer
APPROVED: Resolution No. 2021 on ___________________________
ATTESTED BY:
______________
