President Ferdinand R. Marcos Jr. has signed Executive Order 103 extending the transition period for the full devolution of certain executive branch functions to local government units (LGUs) until 2028, Malacañang said Saturday.

 The new order amends Executive Order 138  which initially set the deadline for full devolution by 2024, in line with the Mandanas-Garcia ruling and Republic Act  No. 7160 or the Local Government Code of 1991.

Executive Secretary Lucas Bersamin signed EO 103 by authority of the President, citing the need to give LGUs more time to strengthen their financial, technical, and administrative capacities to deliver devolved services effectively.

Malacañang said the extension aims to ensure a smoother, more equitable devolution process, especially for poorer, less developed localities.

“In light of the varying financial, technical, and administrative capacities of LGUs, along with their unique circumstances, needs, and priorities, the functions, services, and facilities to be devolved from the national government may not be fully absorbed or implemented uniformly across all LGUs within the transition period mandated under EO No. 138,” the order stated.