Eo - BTDC
Eo - BTDC
Eo - BTDC
Series of _______
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
automaticall released to them
WHEREAS, in Mandanas, et al. V. Executive Secretary, et al. (G.R. Nos. 199802 and 208488),
the Supreme Court 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 od the just share of
LGUs;
WHEREAS, given the revenue collections of the National Government in FY 2019, the total
shares of the LGUs from the National Taxes is expected to significantly increase starting FY
2022 in line with the implementation of the Mandanas Ruling;
WHEREAS, the substantial increase in the shares of the LGUs from the National taxes will
empower the LGUs in providing basis services and facilities to thier constituents, and aid
them in the effective discharge of other duties and functions devolved to them under
Section 17 of RA No. 7160;
WHEREAS, Section 17(f) of RA 7160 provides that the National Government or the next
higher level of LGU may provide or augment the basic services and facilities assined to a
lower level of LGU when such services or facilities are not made available or, if made
available are inadequate to meet the requirements of its inhabitants;
WHEREAS, under section 24(a), Rule V of the Implementing Rules and Regulations of RA
no. 7160, the provisions for the delivery of basic services and facilities shall be devolved
from the National Government to provinces, cities, municipalities and barangays so that
each LGU shall be responsible for a minimum set of services and facilities in accordance
with established national policies, guidelines and standards;
WHEREAS, the DILG-DBM Joint Memorandum Circular No. 2021-01 issued on July 11, 2021
provide the LGUs the Guidelines on the Preparation of Devolution Transition Plans of Local
Government Units in Support of Full Devolution Under Executive Order No. 138, dated June
1, 2021.
1. The BDTC shall cause the preparation of the LGU Devolution Transition Plan by
identifying the functions, services, and facilities to be fully assumed and/or needs
scaling-up; and adopt a phased approach in implementing the devolved
responsibilities starting FY 2022.
2. The BDTC shall also cause for the review and approval of the Sangguniang Barangay.
3. The BDTC shall ensure to integrate the assumed responsibilities to the LGUS
Development Plans, investment Programs and and Local Budget.
4. The BDTC shall also serves as the communications team and formulate
communications plans and strategies to effectively inform the public as well as other
stakeholders on the delineation of the functions between the NGAs and the LGU and
its respective accountabilities, pursuant to Sections 7(f) and 10 of EO no. 138.
Section III: Barangay Devolution Transition Plan
1. The Barangay Devolution Transition Plan shall be the roadmap to ensure a strategic
perspective, systematic and coherent actions towards their full assumption of
devolved fuctions and services starting in FY. 2022. It shall serve as a handy
reference in carrying out organizational strengthening efforts and upgrading theri
institutional capacity in the next three (3) years, i.e., from FY 2022-2024, and
monitoring the progress of full assumption of devolved responsibilities. The BDTP
shall be the primary consideration in the formulation of the sucessor barangay
development plans and investment programs, particularly in identifying and
implementing priority programs and activities relative to the devolved functions
and services.
2. The Barangay Devolution Transition Plan shall comprise of a narrative report which
shall contain the following components:
a. State of Devolved Fuctions, Services and Facilities;
b. Phasing of Full assumption of devolved functions, services and facilities;
c. Capacitiy Development Agenda;
Done in the Barangay of ______, Province of ______ this __th day of ________.
Punong Barangay