Linder Section 12 of the IRR of EO 138, concerned Department Secretary/Agency Head shall lead and oversee the preparation and implementation of their respective DTP. There shall be only one (1) DTP for each department, which shall already cover the agencies and GOCCs under the control or supervision or attached to such department. Agencies and instrumentalities not under the control or supervision or attached to a department shall prepare and implement their own DTPs in consultation and coordination with the DBM and DILG. Hence, they shall submit their DTPs directly to the DBM for evaluation and approval. To facilitate the preparation and implementation of the DTP, the departments concerned shall organize and assign their respective Devolution Transition Committee (DTC), consisting of the attached agencies and GOCCs, and headed by a senior official second in rank to the head to coordinate and oversee the entire process. The agencies and GOCCs concerned are not precluded from establishing their own DTCs, to be called the Agency DTC. The constitution of these committees and the names of their heads shall be submitted to the Committee on Devolution (ComDev) Secretariat for communications and monitoring purposes.