Abstract. This paper evaluates the understanding of barangay officials regarding the Mandanas Ruling, including their perceived challenges related to the crafting and planning of their own transition plans, revenue and fiscal matters. The paper employs a mixed-methods approach, combining quantitative and qualitative research designs, and utilizing a descriptive methodology and thematic analysis. The findings reveal that barangay officials are generally familiar with the provisions and implications of the ruling. The data also reveal no significant difference in the understanding of the Ruling regarding transition plans and revenue and fiscal matters based on the officials' position, years of service, and the number of seminars attended. Although, a significant difference in the understanding of revenue and fiscal matters concerning the number of seminars attended by barangay officials has been observed. Drawing more to the realities of the local operations, the respondents remain heavily dependent on their national tax allotment (NTA) and lack income-generating projects that could sustain their local operations independently. Despite their familiarity with the ruling, the paper indicates potential challenges in its full implementation. As additional functions and services are devolved to barangays alongside increased budget allocations, local officials anticipate higher budgetary requirements or financial requirements for them to effectively cater or deliver all devolved functions and services. The respondents also expected to increase the workload and responsibilities, necessitating enhanced capacity-building initiatives to equip them with the competencies required to perform their expanded functions. Furthermore, the increased allocation of public funds entails the need for stronger accountability and transparency mechanisms to ensure the efficient and responsible utilization of resources. Keywords: fiscal devolution; internal revenue allotment; local government; Mandanas-Garcia Ruling; national tax allotment
Molina et al. (Wed,) studied this question.