D AVAO CITY, Oct. 1 (PIA) - Local Government Units will start getting a national budget share of 37 percent more in an average than their 2021 Internal Revenue Allotment (IRA) or 27.61 percent more than what they expected to receive for 2022 without the Mandanas Doctrine. The main point conveyed by Department of Budget and Management XI Regional Director Gary Martel in a virtual forum organized by the Regional Development Council XI is the major change on the fiscal situation to LGUs as President Rodrigo Roa-Duterte signed the Executive Order 138 or the Full Devolution of certain functions of the Executive Branch to Local Governments last June 2021 which emanated from the Supreme Court Ruling on the Mandanas case. WHAT IS THE MANDANAS CASE? Director Martel explained that the Mandanas case whose petitioners were Congressman Hermilando Mandanas and Congressman Enrique Garcia Jr. won the case as ruled by the SC for a just share of LGUs from the national taxes not just limited to national