Readiness of LGU Key Personnel on the Implementation of Tourism Projects Under the Mandanas-Garcia Supreme Court Ruling in the Philippines

Full autonomy, transparency, and greater opportunities are purportedly the outcomes of the Mandanas-Garcia Supreme Court (SC) Ruling. The increase in the national tax allocation should have significantly strengthened fiscal decentralization. The study utilized a descriptive-evaluative research design. Primarily, it assessed the implementation of the Mandanas-Garcia Ruling on Tourism projects in LGU-Tinambac, Camarines Sur. It has the following objectives: 1) Identify the Tourism projects proposed by LGU for Fiscal Year 2024; 2) identify issues and challenges of LGUs in implementing Tourism projects under the Mandanas Ruling Reforms, 3) assess the readiness of the key officials on the implementation of the Mandanas-Garcia Ruling. Data were derived from key personnel and staff of the Municipal Government of Tinambac, Camarines Sur using survey questionnaires and interviews aided by document review, thematic-content analyses, and percentages as the data analysis tools. Findings revealed that Tourism projects for the fiscal year 2024 are limited to cultural promotion, celebration of festivals and holidays, and sports development. Personnel structure and budget are two dominant themes regarding issues and constraints in implementing the Mandanas-Garcia Supreme Court Ruling. Although more than 50% of the respondents knew the Supreme Court Ruling, many believed that the same is not a doorway to full autonomy, neither strengthens fiscal decentralization, accountability, and transparency, nor a gateway for greater opportunities to a self-sufficient community. The study recommends augmenting the budget for Tourism projects and implementing community-driven projects. Organizational structure, fiscal management, and capacity building are key to sustainability and community development.