City hall of Baguio (File photo) MANILA - The Supreme Court's (SC) Mandanas-Garcia decision and Executive Order (EO) 138, which expand the funding and autonomy of Local Government Units (LGUs) to fulfill their roles and provide services to their residents, are now in force this year. Subsequent to the said 2019 SC ruling, President Rodrigo Roa Duterte signed EO 138 in June 2021 to mandate the national government's full transfer of certain functions and devolution of programs and projects to LGUs. The Department of the Interior and Local Government (DILG) and Department of Budget and Management (DBM) made an effort to conduct webinars and engage LGUs and various stakeholders in a comprehensive discourse about the updates, experiences, varying perspectives, and prospective impacts of these nationwide changes. Participating in Mandanas-Garcia ruling and devolution conversation is part of the national and local governments' commitment in the implementation of the devolution pol