The implementation of the Mandanas-Garcia ruling strengthens fiscal decentralization. The implementation of the ruling signals the beginning of full devolution, which is targeted to be completed by the end of 2024. Local government units have already started implementing their own Devolution Transition Plans, which included functions newly devolved from the National Government Agencies. However, the transition meant adjustments in the part of the LGUs. Through an FGD, this paper explores the experiences and challenges of LGUs in the implementation of their DTPs and their readiness for full devolution. Significant findings indicate that (i) LGUs view the implementation of their DTPs as mere compliance, (ii) they still require support and assistance from NGAs, and (iii) better coordination and communication is key towards the smoother implementation of their DTPs.