The Department of the Interior and Local Government (DILG) and the United Nations Development Programme (UNDP) in the Philippines have produced a report to identify the strategic areas where local capacities can be built to respond to and recover from future crises in line with the current transition of local governments to full decentralization under the Mandanas-Garcia Supreme Court (SC) Ruling, and considering the impact of the COVID-19 on local government units (LGUs). The report aims to articulate insights on the preparedness of the Philippines for the Mandanas-Garcia Supreme Ruling transition and its implications on the ability of the country to respond to -- and recover from -- various forms of crisis, identify strategic areas of development support for LGUs, citizens, and the private sector so that stakeholders stand the best possible chance of reaching the best-case scenario by 2030, and unlock investments in strategic areas of capacity-building support.