This research investigated the imminent full devolution of services in the Philippines following the “Mandanas-Garcia Ruling” in 2018 and concretized by the E.O 138 in 2021, which augments local governments’ share in national tax revenue, bolstering their capacity and accountability. This study focused on the Southern part of the Philippines, specifically examining Local Government Units’ (LGUs) preparedness for expanded responsibilities. Employing a document analysis approach, the research evaluated the LGUs’ capacity status and delineated common and unique Capacity Development (CapDev) agendas in infrastructure, tourism, health, social welfare, and agriculture. Findings indicated that LGUs currently exhibit “low capacity,” signifying a basic capability of 20–39%, necessitating substantial interventions from national government agencies. The matrix of CapDev agendas underscored shared needs among LGUs. The study concluded by proposing indicative CapDev priorities to assist LGUs in prioritizing interventions effectively. This research contributed valuable insights into the challenges and opportunities associated with the devolution process in the Philippines, with implications for policy and practice in local governance.
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