As provided under Section 5 of EO No. 138, the NGAs concerned and all LGUs are directed to prepare and implement their respective devolution transition plan (DTP) to ensure the smooth implementation of the full devolution of basic services and facilities. Per Section 12, Rule V of the IRR of EO No. 138 and as further detailed in DBM-DILG JMC No. 2021-2, the NGA DTPs shall comprise a narrative report with the following elements: The strategic directions/shifts which will lay out the strategic vision of what the department/agency/GOCC should or intends to do considering the changes in its work as a result of the full devolution of certain functions it is currently performing to the LGUs, including the new thrusts and emerging challenges which the NGA intends to address as part of the strengthening of its steering functions. The identification of the: (i) appropriate assignment of functions, services and facilities to each level of government, determining the specific level of LGU wherein said functions and services have been devolved and shall be transferred to, based on RA No. 7160 and other relevant laws; and (ii) implementation strategy and phasing of the devolution transition activities, subject to the capacity and resources of the LGUs to take on these devolved functions based on the experience and assessment of the NGA; The identification and inventory of standards for the delivery of devolved services, which cover the minimum cost, scope, specifications, and quality of the services to be delivered by the LGUs, as well as the minimum organizational structure and manpower complement recommended for the LGUs by the NGA; The strategy for capacity development of NGAs to enable them to effectively and efficiently perform their "steering", as well as monitoring and evaluation functions; The strategy for and phasing of capacity development of the LGUs to enable them to fully absorb and manage the devolved functions and services starting FY 2022, which shall include the checklist of criteria and conditions necessary to determine the readiness of the LGUs to take on the delivery of the devolved functions/services consistent with their local growth priorities, and resources, as well as other capacity development requirements anchored on the DILG-Local Government Academy's (LGA) LGU capacity framework; The framework for monitoring and performance assessment of the LGUs in undertaking the devolved activities, including the grant of incentives and the imposition of sanctions provided by pertinent laws; and An organizational effectiveness proposal (OEP) to strengthen the department/agency/GOCC in assuming "steering functions" as a result of the full devolution efforts. The OEP shall contain the following components: 1. Modifications in the organizational structure of the departments/agencies/GOCCs concerned, as applicable, stating the specific changes in the offices/units in said department/agency/GOCC; 2. Modifications in the staffing complement of the departments/agencies/GOCCs concerned, specifying the number of personnel who may be affected by the full devolution efforts; and 3. Modifications in resource allocation, highlighting the effects of the revised set-up on the budgetary allocations of the departments/agencies/GOCCs concerned. The DTP annexes/templates for the purpose which shall be accomplished by the NGAs concerned are likewise provided under DBM-DILG JMC No. 2021-2.