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PRESENT:
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 al. 1 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. 2021-1 dated 11
August 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;
RESOLVED further, that copies of this Resolution be furnish to the Honorable __(state
the name of the author of this resolution)__, the members of the Devolution Transition
Committee, NGAs concerned and the local office of DILG.
UNANIMOUSLY APPROVED.
MS./MR./MRS. ___________________
Secretary to the Sanggunian Barangay
1
G.R. Nos. 199802 and 208488 dated 10 April 2019.
ATTESTED AND CERTIFIED
TO BE DULY ADOPTED:
HON. ___________________
Presiding Officer
ATTESTED BY:
HON. ________________________
Kagawad, Barangay Committee on
Rules and Ethics
ANNEX E-2
Attachment 1-B: Inventory of LGU Functions, Services, and Facilities for Barangays
Region: VIII
Province: SOUTHERN LEYTE
City/Municipality: _______________________
_____________________________
(Barangay)
Staff
Existing? Responsible
Legal Basis Functions/Services/Facilities Programs/Projects/Activities Complement/No. of
(Y/N) Person/s
Positions
Capability building, trainings and seminars Kagawad, Brgy.
Peace and Order Services of Brgy. Tanod Comm. on Peace
Yes 14
[Sec. 16] Purchase of Brgy. Tanod’s supplies and and Order, and
equipment Public Safety
Distribution system for Kagawad, Brgy.
Distribution of seedlings and, farming and
Agricultural Support agriculture and fishery Yes Comm. on
fishery tools and equipment
Services inputs Agriculture
[Sec. 17(b)(1)(i)] Operations of agricultural
[Art. 25(a), Rule V, and fishery produce
No
A.O. 270] collection and buying
stations
R.A. 7160
and its IRR Kagawad, Brgy.
Improvement and maintenance of Brgy.
Comm. on
Health Center
Infrastructure
Health and Social Purchase of Brgy. Health Center’s supplies
Welfare Services and equipment
Maintenance of Barangay
[Sec. 17(b)(1)(ii)] Yes
Health Center Kagawad, Brgy.
[Art. 25(b), Rule V, Capability building, trainings and seminars
Comm. on Health 12
A.O. 270] of BHWs and BNS
and Sanitation
Multipurpose Hall No
Local Infrastructure
Services and Multipurpose Pavement No
Facilities
[Sec. 17(b)(1)(v-viii)
[Art. 25(e,f,h), Rule V, Plaza No
A.O. 270]
Kagawad, Brgy.
Improvement, repair and maintenance of
Sports Center Yes Comm. on
Brgy. Multipurpose Covered Auditorium
Infrastructure
__________________________________ __________________________________
Barangay Secretary Punong Barangay
Date: _____________________________ Date: _____________________________
ANNEX F-2
Attachment 2-B: Phasing of Full Assumption of Devolved
Functions, Services, and Facilities for Barangays
PHASING OF FULL ASSUMPTION OF DEVOLVED FUNCTIONS, SERVICES, AND FACILITIES FOR BARANGAYS
Region: VIII
Province: SOUTHERN LEYTE
City/Municipality: _____________________
______________________________
(Barangay)
Resource Requirements
Timeline for
Programs/ Projects/ Responsible Personnel/ Staffing Capacity Development Funding
Functions/ Services/ Facilities Full
Activities Persons
Assumption FY FY FY FY FY FY FY FY FY
2022 2023 2024 2022 2023 2024 2022 2023 2024
Construction of solar dryer 970,
2023
pavement Kagawad, 000
Construction of a public Brgy. Comm. 730,
2024 1
rice milling facility on 000
Agricultural
Establishment of a public Infrastructure 120,
Support 2022
Operations of weighing area 000
Services
agricultural and Establish linkages and
[Sec.
fishery produce collaborations from other
17(b)(1)(i)]
collection and governance stakeholders 20,
[Art. 25(a), 2022 Kagawad,
buying stations for processing of 000
Rule V, A.O. Brgy. Comm.
agricultural and fishery
270] on
produce
Agriculture
Creation of local farmers
50,
and fisher folks 2022
000
cooperative
Installation of road signs in
Local Kagawad, 100,
Maintenance of highly accident-prone 2022
Infrastructure Brgy. Comm. 000
Barangay roads roads
Services and on
and bridges Installation of galvanized 300,
Facilities 2022 Infrastructure
guardrail road barrier 000
[Sec. 1,
Surfacing of Farm to
17(b)(1)(v-viii) 2023 000,
Market road
[Art. 25(e,f,h), 000
Rule V, A.O. 1,
Installation of solar-
270] 2022 200,
powered street lighting
000
2,
Construction of Brgy.
Multipurpose Hall 2023 300,
Multipurpose Hall
000
1,
Multipurpose Construction of
2024 500,
Pavement Multipurpose Pavement
000
Procurement of land for Punong 650,
2023
public plaza Brgy. 000
Construction of benches Kagawad, 220,
Plaza 2024
and playground Brgy. Comm. 000
Landscaping of public on 50,
2024
plaza Infrastructure 000
Procurement of land for Punong 800,
2023
Brgy. public market Brgy. 000
Satellite public
1 1,
market (if viable) Construction of Brgy. Kagawad,
2024 300,
public market Brgy. Comm.
000
on
Construction of Brgy. 800,
2022 Infrastructure
Reading Center 000
Learning and Establishment of
Procurement of Brgy.
Reading Barangay Reading
Reading Center’s Punong 75,
Center Centers 2023
furniture, fixtures and Brgy. 000
materials
Region: VIII
Province: SOUTHERN LEYTE
City/Municipality: ________________________
________________________
(Barangay)
Implementation Details
Target
Functions/ Priority Capacity Barangay Funding Requirements
Expected Output Source of
Services Development Intervention Official/ Funding
Timeframe Technical
Personnel Year 1 Year 2 Year 3 Sources
Support
__________________________________ __________________________________
Barangay Secretary Punong Barangay
Date: _____________________________ Date: _____________________________