The SC Mandanas-Garcia ruling has presented the local governments with the unique opportunity to assume the provision of basic services which have been devolved to them. With the additional funds that will be made available to the LGUs, the LGUs can take a more active role in providing specific and targeted interventions to address the current challenges affecting their respective localities and constituencies due to the COVID-19 pandemic. On the other hand, this will enable NGAs to shift their focus on addressing urgent and strategic challenges currently facing the country, such as the strengthening of the health care sector for resiliency to fight COVID-19 and other contagious diseases, reviving the economy due to the pandemic, climate change and disaster management, and promotion of innovation to cope with the changes under the Fourth Industrial Revolution, among others.