The existing literature highlights persistent challenges in the decentralization of healthcare services in the Philippines. While the LGC and the Mandanas-Garcia ruling provide a legal basis for fiscal autonomy, the reality is that revenue-expenditure mismatches continue to hinder LGUs’ ability to efficiently manage devolved health functions. Additionally, disparities in fiscal capacity and institutional constraints contribute to inconsistencies in service delivery across different localities.
These findings underscore the need for a systematic analysis of the cost of devolved health functions. By examining the financial requirements of LGUs in delivering healthcare services, this study seeks to assess fiscal disparities and identify policy options for improving resource allocation. The goal is to provide evidence-based insights that can inform strategies to enhance the efficiency and equity of health devolution in the Philippines.