ANNEX A
Sample Sanggunian Resolution
<LGU Logo>
Republic of the Philippines
OFFICE OF THE SANGGUNIAN ______________
LGU Name
EXCERPTS FROM THE JOURNAL OF PROCEEDINGS OF THE ___ SESSION
OF THE ___ SANGGUNIAN _______________ OF THE
PROVINCE/CITY/MUNICIPALITY/BARANGAY xxx HELD ON ________ 2021, AT
THE SESSION HALL OF THE SANGGUNIAN ______________.
PRESENT:
Hon. ___________, Presiding Officer
Hon. ___________, Chairman Protempore
Hon. ___________, Asst. Chairman
Protempore
Hon. ___________, Majority Floor Leader
Hon. ___________, Asst. Majority Floor Leader
Hon. ___________, Minority Floor Leader
Hon. ___________, Asst. Minority Floor Leader
Hon. ___________
Hon. ___________
Hon. ___________
Hon. ___________
Hon. ___________
Hon. Ex-Officio Member, Pres. Liga ng
Barangay
Hon. Ex-Officio Member, SK Federation
President
Hon. Ex-Officio Member, Indigenous Peoples’
Mandatory Representative
RESOLUTION NO. XXX-2021
Authored by: Hon. xxx, ______________
A RESOLUTION APPROVING THE DEVOLUTION TRANSITION PLAN OF THE
PROVINCE/CITY/MUNICIPALITY/BARANGAY PROVIDING THE
PROVINCIAL/CITY/MUNICIPAL/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, 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 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-___ dated
_______ 2021 requires all LGUs to prepare their DTPs to ensure a strategic
1
G.R. Nos. 199802 and 208488 dated 10 April 2019.
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 Provincial/City/Municipal/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>
Position
