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Barangay Governance Handbook_Second Edition developed by DILG Regional Office III

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Published by LDPSP Region 3, 2024-01-11 00:52:57

Barangay Governance Handbook Second Edition

Barangay Governance Handbook_Second Edition developed by DILG Regional Office III

Keywords: Barangay Governance Handbook

140 CHAPTER IX – BARANGAY BUDGETING PROCESS A Simple Majority is that which is the majority of the member present, there being a quorum. A Quorum is defined as that number of members of a body which, when legally assembled in their proper places, will enable the body to transact its proper business or that number which makes a lawful body and gives it power to pass upon a law or ordinance or do any valid act. Based on DILG Opinion No. 111 s. 2021 dated August 31, 2021. B. BUDGET AUTHORIZATION (October 20-31) Budget authorization is the process of adopting and enacting the annual Barangay Budget into an Appropriation Ordinance pursuant to Sec 391[a][3] of the LGC of 1991, which provided that “the Sangguniang Barangay shall enact annual and supplemental budgets in accordance with the provisions of the code. Step 1: Present the Executive Barangay Budget to the Sangguniang Barangay a. Deliver the State of the Barangay Address b. Follow contents of Budget message c. Calendar and certify as urgent the proposed executive budget Step 2: Deliberate on the Executive Budget a. Discuss the allocation of income to be initiated by the Committee on Appropriations. b. Discuss the allocation of income to other PPAs c. Discuss the Source of Income Step 3: Enact the Appropriation Ordinance (AO) Appropriation Ordinance (AO) authorizes the Punong Barangay and other Barangay officials to carry out delivery of basic services and to implement priority development projects. It provides funds to support the said services and projects. Effectivity of the AO – effective at the beginning of the budget year upon approval by majority of SB members and signed by the Punong Barangay. Period of the Approval ● Sangguniang Barangay (SB) should approve the AO through a simple majority of members before the beginning of a new year. ● If the sanggunian fails to pass the budget by December 31 of the current year, appropriation ordinance of past year is deemed reenacted. ● If no enactment, the Sanggunian shall continue to hold sessions without additional remuneration until AO is approved.


141 CHAPTER IX – BARANGAY BUDGETING PROCESS Legal Effects of Reenacted Budget ● No new projects can be undertaken ● New positions cannot be filled ● No new equipment can be acquired ● Non-recurring activities, no matter how vital, it cannot be undertaken ● No increase in honoraria and other benefits C. BUDGET REVIEW (November 11 to December 15) Budget review is a process of examining the barangay appropriation ordinance by the Sangguniang Bayan or Panlungsod to ensure compliance of barangays on all requirements and limitations provided by laws. The budget review aims to determine the following: ● Budgetary requirements and general limitations mandated by laws are complied. ● Budget does not exceed the estimated income and resources. ● Projects or activities indicated in the annual budget are in accordance with the mandates of the barangay. Procedures of Budget Review 1. Within ten (10) days from its approval, copies of the barangay ordinance authorizing the annual appropriations shall be furnished to the sangguniang panlungsod/bayan as the case may be through the city/municipal budget officer. 2. Within sixty (60) days from receipt of the Appropriation Ordinance from the Sangguniang Barangay, the Sangguniang Bayan/Panlungsod through the City/Municipal Budget Officer scrutinizes and reviews the barangay budget. 3. Should the Sangguniang Panlungsod/Bayan fail to act within the sixty (60) days period, the barangay budget shall be deemed approved and effective. 4. Should the Sangguniang Panlungsod/Bayan find the appropriation ordinance in order, the same shall continue to be in full force and effect. 5. Should the Sangguniang Panlungsod/bayan declare that the barangay budget is unacceptable, this shall be returned to the Punong Barangay for proper revision. In this instance, the Barangay Treasurer shall refrain from utilizing the budget. Instead, the barangay shall be allowed to utilize the said budget in accordance with the previous Appropriation Ordinance until


142 CHAPTER IX – BARANGAY BUDGETING PROCESS such time that the revision is made and that the new barangay budget is declared approved. 6. The barangay may appeal in case of conflict in the review of its barangay budget to the following: a. City/Municipal Legal Officer/s assigned to review and submit recommendation on approved ordinances and executive order issued; b. DBM Regional Office for technical assistance. D. BUDGET EXECUTION (January 1 – December 31) Section 332, LGC of 1991 The responsibility for the execution of the annual and supplemental budgets and the accountability therefore shall be vested primarily in the Punong Barangay concerned. Responsibility of the Punong Barangay 1. Realization of estimated barangay income for the year. 2. Implementation of the development projects based on the approved development plan and annual budget, and delivery of the basic services. 3. Proper utilization of the funds in accordance with approved Appropriation Ordinance and other implementing guidelines on budget utilization. 4. Proper utilization of funds in accordance with accounting and auditing rules. How is the Barangay Budget executed? The Barangay Treasurer prepares the following documents for the implementation of the Appropriation Ordinance: ● Cash Program (CP) – This is a financial statement that contains the monthly barangay income and expenses. ● Quarterly Performance Targets – This is a document that states the expenditures and their corresponding results or benefits. ● Obligation Request Form, Disbursement Voucher – These are required documents by the Commission on Audit (COA) that refers to the implementation of identified projects contained in the Appropriation Ordinance and Supplemental Budget, if any. ● Project Procurement Management Plan (PPMP) – This is a document that is required in the procurement of commonly-used supplies under Basic Services Delivery and all development projects.


143 CHAPTER IX – BARANGAY BUDGETING PROCESS Principles and Rules to be Observed in the Release and Disbursement of Barangay Funds (1) No money shall be paid out of the barangay treasury except in pursuant of an Appropriation Ordinance or law. (Sec. 305 of LGC 1991) (2) Barangay funds and monies shall be spent solely for public purposes. (Sec. 305 of LGC 1991) (3) Trust funds in the barangay treasury shall not be paid out except in fulfillment of the purpose for which that trust was created of the funds received. (Sec. 305 of LGC 1991) (4) Fiscal responsibility shall be shared by all barangay officials exercising authority over the financial affairs, transactions, and operations of the barangay. (Sec. 305 of LGC 1991) (5) No Cash Advances shall be made to any barangay official or employees unless the same is in accordance with accounting and auditing rules and regulations. (Sec. 339 of LGC 1991) (6) In case of revenue shortfall, the following courses of action shall be taken: a. Spend only what’s necessary b. Intensify revenue collection c. Seek financial assistance d. Resort to borrowing (7) The Punong Barangay may, by ordinance or policy in the general provisions, be authorized by the Sangguniang Barangay to augment any item in the approved annual budget from savings in other items within the same expense class. Use of savings through augmentation of funds is allowed without creating a Supplemental Budget. (Sec. 336 of LGC 1991) (8) Unexpended Balances and Appropriation for Personal Services and Maintenance and Other Operating Expenses shall revert to the General Fund at the end of the year. (Sec. 322 of LGC 1991) (9) Unexpended Balances and Appropriations for Capital Outlays shall form part of continuing appropriations. (Sec. 322 of LGC 1991) (10)Unexpended Balances and Appropriations of the 20% Development Fund from completed or discontinued projects shall be reverted to the un-appropriated surplus and shall thereafter be re-appropriated for other development projects. (11)Total disbursement shall not exceed actual collections plus 50% of the uncollected estimated revenue. (Sec. 337 of LGC 1991) (12)The 10% Sangguniang Kabataan (SK) Fund is a statutory obligation considered as a Trust Liability. To use this fund, a work program or a plan reflecting the projects that they intend to fund for the year shall be developed. Any unexpended balances shall be added to the 10% share of the SK for the next year.


144 CHAPTER IX – BARANGAY BUDGETING PROCESS E. BUDGET ACCOUNTABILITY (January 1 – December 31) This is the last stage of the budget process whereby financial records and reports are prepared and validated periodically to assess whether performance is in accordance with the budget plans. Some Actions on Budget Accountability ● Record all collections from taxes, fees, charges, and contributions due or accruing to the barangay in the Income Books of Account under the General Fund. o Issue an official receipt for all taxes, fees, charges and contributions collected ● Collect Real Property Taxes and such other taxes as may be imposed by province/city/municipality that are due in the barangay only after being deputized for the purpose by concerned Provincial/City/Municipal Treasurer. o Deposit all collections in the depository account maintained in the name of the barangay within five (5) days after receipt. ● Record all obligations and disbursements in the Expenditure Books of Accounts under the General Funds o Segregate all expenditure levels by sector. ● Post in a conspicuous place in the Barangay the income earned for the quarter and where it was spent (FDP). o Post in conspicuous place the three (3) Barangay Budget Accountability Forms Nos. 1-3. ● Monitor and evaluate performances o Compare actual results with planned targets. ● Monitor actual results of service delivery and implementation of development projects. o Provide corrective actions for negative deviations. You can find relevant templates thru the link or QR Code below: CL Barangay Governance Handbook s 2023 Chapter 9: Barangay Budgeting Process Link: https://tinyurl.com/BGH-C9-BBP


CHAPTER X – BARANGAY FULL DISCLOSURE POLICY 147 The Full Disclosure Policy (FDP) requires local governments to fully disclose particular financial documents to keep their constituents informed of how the LGU budget is managed, disbursed, and used. - It primarily aims to promote honest, transparent, and orderly management of public funds, help minimize, if not totally prevent, corruption and misuse of public funds, and increase the people’s awareness on the available public funds and the allocated amount for development projects in their localities. - The required documents are to be posted in at least three (3) conspicuous places, the LGU website, and in print media in the community or in general circulation. Six (6) barangay financial documents in the Barangay Full Disclosure Policy Board: 1. Barangay Budget – contains the estimates of yearly income and total appropriations that shall be posted at the beginning of the specified Fiscal Year (FY) and shall remain posted for the entire period covered. (Annex 1) 2. Summary of Income and Expenditure – contains a summary of all revenues collected and funds received including appropriations and disbursements of such during the preceding FY. This document shall be posted within thirty (30) days from the end of each FY and shall remain posted for the entire duration of the specified FY. (Annex 2) 3. 20% Component of the NTA Utilization – contains information/details on the yearly barangay expenditures on social and economic development, environmental management and other barangay expenses using the barangay NTA, which shall remain posted for the entire period covered. (Annex 3) 4. Annual Procurement Plan or Procurement List – contains information/details on the name of project, individual item or article and specification or description of goods and services, procurement method, fund source, unit price or estimated cost or approved budget for the contract and procurement schedule to be posted within the entire period of specified FY. (Annex 4) 5. List of Notice of Award – contains details on the name of projects, business address, brief description of goods and services and amount of bid. (Annex 5) It shall be posted quarterly, along with the actual Notice of Award (Annex 5.1) if available, and shall remain posted for the entire FY.


CHAPTER X – BARANGAY FULL DISCLOSURE POLICY 148 6. Itemized Monthly Collections and Disbursements – contains the actual date, amount and sources collection, as well as the dates, and particulars with corresponding amount disbursed. The Barangay Treasurer shall cause the posting of this document within ten (10) following the end of every month. (Annex 6) Barangay Full Disclosure Policy Forms A. Annex 1 (Barangay Budget Authorization Form No. 1) – Barangay Budget


CHAPTER X – BARANGAY FULL DISCLOSURE POLICY 149 B. Annex 2 (Barangay Budget Preparation Form No. 2) – Actual Income and Expenditure for the Past Year C. Annex 3 (AIP Form No. 4) – 20% Component of NTA Utilization


CHAPTER X – BARANGAY FULL DISCLOSURE POLICY 150 D. Annex 4 – Annual Procurement Plan E. Annex 5 – List of Notice of Award


CHAPTER X – BARANGAY FULL DISCLOSURE POLICY 151 F. Annex 5.1 – Notice of Award G. Annex 6 – Itemized Monthly Collections and Disbursements


CHAPTER X – BARANGAY FULL DISCLOSURE POLICY 152 H. Annex 7 – Barangay Financial Report You can find relevant templates thru the link or QR Code below: CL Barangay Governance Handbook s 2023 Chapter 10: Barangay Full Disclosure Policy Link: https://tinyurl.com/BGH-C10-BFDP


CHAPTER XI – SEAL OF GOOD LOCAL GOVERNANCE FOR BARANGAYS 155 SEAL OF GOOD LOCAL GOVERNANCE FOR BARANGAYS The Seal of Good Local Governance for Barangays (SGLGB) is a performance assessment and recognition system that aims to give distinction to barangay with remarkable performance across various governance areas. It also intends to encourage barangays to continuously progress in delivering efficient, equitable and quality public services. It puts primacy to integrity and good performance as pillars of meaningful local autonomy and development. Legal Bases Sec 3 (h) and (m), and Section 16 of RA 7160. There shall be a continuing mechanism to enhance local autonomy not only by legislative enabling acts but also by administrative and organization contributes to the continuing improvement of the performance of local government units (LGUs) and the quality of community life, that each LGU shall exercise its powers essential to the promotion of the general welfare. Sec 5, SGLG Act of 2019. States that powers and functions of the Council of Good Local Governance (CGLG), which include conducting an evaluation of the performance of LGUs for purposes of determining the need for enhancing or continuing the SGLG in barangays, and recommending any amendatory legislation. Sec 2, Rule V, IRR of the SGLG Act of 2019. Provides that DILG-BLGS shall oversee the SGLG assessment in the provinces, cities, and municipalities, while the DILG-NBOO shall oversee the assessment in the barangays. ASSESSMENT CRITERIA A. CORE GOVERNANCE AREAS a. Financial Administration and Sustainability – This refers to a barangay’s outstanding practice of accountability and transparency in financial administration by adhering with accounting and auditing standards, and compliance with the Barangay Full Disclosure Policy (BFDP), among others. b. Disaster Preparedness – This refers to a barangay’s proactive stance before, during and after disaster, through actions such as development and/or implementation of appropriate program and plans on disaster risk reduction and management; building the competencies of concerned personnel; and ensuring operational readiness with the availability of equipage, supplies and other resources intended for early warning and/or response.


CHAPTER XI – SEAL OF GOOD LOCAL GOVERNANCE FOR BARANGAYS 156 c. Safety, Peace and Order – This refers to a barangay’s noteworthy performance in terms of maintaining peace and order in the community through the implementation of activities and provision of support mechanisms to ensure the protection of constituents from the threats of life, health, and security. B. ESSENTIAL GOVERNANCE AREAS a. Social Protection and Sensitivity – This refers to a barangay’s high sensitivity to the needs of disadvantaged/challenged sectors like women, children, senior citizens, indigenous people (IPs), and persons with disability (PWDs), among others, the provision of support to basic education, access to social welfare services, and participation of the sector(s) in local special bodies. b. Business-Friendliness and Competitiveness – This refers to a barangay’s remarkable efforts in encouraging business and employment, through the systems, structures and/or legislation in place to support the promotion of such in the locality. c. Environmental Management – This refers to a barangay’s conscientious preservation of the integrity of the environment by complying, at the minimum, with the provisions of Republic Act No. 9003, otherwise known as the Ecological Solid Waste Management Act of 2000. ASSESSMENT FORMS AND TOOLS Only the prescribed forms shall be used in the data gathering, assessment validation and certification. Hence, alteration/modification of the forms is highly discouraged for uniformity and accountability. These forms are the following: 1. SGLGB Form No. 1 – Barangay Documentary Checklist and Certification Page 2. SGLGB Form No. 2 – Data Capture Form (DCF) 3. SGLGB Form No. 3 – Technical Notes 4. SGLGB Form No. 4 – Component City/Municipality Consolidated Performance Assessment Form (CC/M CPAF) 5. SGLGB Form No. 5 – Highly Urbanized City/ Independent Component City Consolidated Performance Assessment Form (HUC/ICC CPAF) 6. SGLGB Form No. 6 – Provincial Consolidated Performance Assessment Form (PCPAF) 7. SGLGB Form No. 7 – Regional Consolidated Performance Assessment Form (RCPAF) 8. SGLGB Form No. 8 – National Consolidated Performance Assessment Form (NCPAF)


CHAPTER XI – SEAL OF GOOD LOCAL GOVERNANCE FOR BARANGAYS 157 NOTE: The guidelines on DILG Memorandum Circular may update periodically. ASSESSMENT PLATFORM 1. Assessment results shall be encoded only in the official SGLGB Google Assessment Sheet to be shared by the NBOO. 2. Sharing of SGLGB Google Drive link to DILG Provincial, City and Municipal Field Offices shall be done by the DILG Regional Offices. 3. Encoded results in the SGLGB Google Drive shall match the Regional Consolidated Performance Assessment Form (RCPAF) duly signed by the Regional Director and submitted to the NBOO. All Punong Barangays shall ensure the submission of the Documentary Checklist (SGLGB Form 1) and all required Means of Verification (MOVs) to the SGLGB Assessor (C/MLGOOs), in hard copies. Moreover, all Barangay Secretaries shall ensure adherence to the MOV Packaging Guide to facilitate efficient and orderly evaluation of MOVs by the assessment teams. C/MLGOOs shall serve as the SGLGB Assessor. He/She may mobilize other DILG organic personnel in the conduct of the assessment, especially in C/Ms with numerous barangays. Further, C/MLGOOs may commission the assistance of LGU personnel assigned to their office in the conduct of the assessment to provide administrative and other logistical support services. You can find relevant templates thru the link or QR Code below: CL Barangay Governance Handbook s 2023 Chapter 11: SGLGB Link: https://tinyurl.com/BGH-C11-SGLGB


CHAPTER XI – SEAL OF GOOD LOCAL GOVERNANCE FOR BARANGAYS 158


CHAPTER XII – KATIPUNAN NG KABATAAN AND SANGGUNIANG KABATAAN OFFICIALS 163 Sec 4, RA 10742 – There shall be in every barangay a Katipunan ng Kabataan (KK) to be composed of: ● All citizens of the Philippines ● Residing in the barangay for at least six (6) months ● At least fifteen (15) but not more than thirty (30) years of age ● Duly registered in the list of the COMELEC and/or the records of the SK secretary Powers and Functions of KK: ● Elect the Sangguniang Kabataan Chairperson and members ● Serve as the highest policy-making body to decide on matters affecting the youth in the barangay. As such, the SK Officials shall consult and secure the concurrence of the KK in the formulation of all its programs, plans and activities A. CREATION AND ELECTION OF SANGGUNIANG KABATAAN (Sec 8, RA 10742) There shall be in every barangay a Sangguniang Kabataan to be composed of a Chairperson and seven (7) members who shall be elected by the registered voters of the Katipunan ng Kabataan. Registered voters are the based on the COMELEC list of voters. (IRR of RA 10742 s. 2016). With the concurrence of the majority of the Sangguniang Kabataan members, the SK Chairperson shall appoint from among the members of Katipunan ng Kabataan a Secretary and a Treasurer. Sec 6, RA 10742 states that the KK shall meet at least once every six (6) months, or at the call of the chairperson of the Sangguniang Kabataan (SK) or upon written petition of at least one-twentieth (1/20) of its members, to decide on important issues affecting the youth of the barangay.


CHAPTER XII – KATIPUNAN NG KABATAAN AND SANGGUNIANG KABATAAN OFFICIALS 164 B. POWERS AND FUNCTIONS OF SANGGUNIANG KABATAAN (Section 8, IRR of RA 10742 s. 2016) a. In consultation and with the concurrence of the KK and within three (3) months from assumption to office, formulate a three (3)-year rolling plan, which shall be known as the Comprehensive Barangay Youth Development Plan (CBYDP), which shall serve as a basis in the preparation of the Annual Barangay Youth Investment Program (ABYIP). This plan shall be aligned with the PYDP and other LYDPs in every level, municipal, city and provincial as is relevant; b. Approve the annual budget which is the annual slice of the ABYIP before the start of the succeeding fiscal year. For purposes of the annual budget, the SK shall consider the three-year CBYDP which can be sliced into three ABYIPs. If the SK funds allow, a supplemental budget shall be approved. Any changes in the annual budget shall be in accordance with existing applicable budget, rules and procedures; c. Promulgate resolutions necessary to carry out the objectives of the youth in the barangay in accordance with the CBYDP and the applicable provisions of the Internal Rules and Regulations; d. Initiate and implement, in coordination with any national government agency and/or any private or non-government institution, programs and projects designed to promote the general welfare, development and empowerment of the youth; e. Hold fund-raising activities that are in line with the CBYDP, the proceeds of which shall be tax-exempt and shall accrue to the general fund of the SK. f. Create regular or special committees, whose chairpersons and members shall come from among the members of the SK or from among the members of the KK as it may deem necessary to effectively carry out its programs and activities, that will promote equitable access to quality education, environmental protection, climate change adaptation, disaster risk reduction and resiliency, youth employment and livelihood, health including health services and adolescent sexual and reproductive health, anti-drug abuse, gender sensitivity, sports development, social protection, and capability building which emphasizes leadership training. g. Submit the annual and end-of-term program accomplishments and financial reports to the Sangguniang Barangay and present the same during the KK assembly, copy furnished the DILG, Local Youth Development Council (LYDC), Commission on Audit (COA) and the Commission, in accordance with the form prescribed by the DILG and the Commission;


CHAPTER XII – KATIPUNAN NG KABATAAN AND SANGGUNIANG KABATAAN OFFICIALS 165 h. Partner with the LYDC in planning and executing projects and programs of specific advocacies including good governance, climate change adaptation, disaster risk reduction and resiliency, youth employment and livelihood, health including health services and adolescent sexual and reproductive health, anti-drug abuse, gender sensitivity, sports development, accessible education, sustainable development, human rights advocacy, and social protection; i. Conduct youth profiling, establish, maintain and update a database of youth in the barangay and ensure submission to the Commission, and proper turnover to the next set of SK officials. For barangays within the National Capital Region (NCR), youth profile and database shall be submitted directly to the Commission. The templates shall be designed by the DILG and NYC. j. Assist in the establishment and registration of youth organizations and youth serving organizations in the barangay, in accordance with the guidelines of the NYC. k. Adopt and implement a policy on full public disclosure of all its transactions and documents involving public interest. The rules and procedures to be followed in the implementation of the policy on full public disclosure shall be promulgated by the DILG. l. Authorize the SK Chairperson to enter into contracts on behalf of the SK, subject to the provisions of SK Reform Act (RA 10742), its IRR, Local Government Code of 1991 (RA 7160), Government Procurement Reform Act (RA 9184) and such other pertinent laws and regulations. m. Comply with the bonding requirements in accordance with existing laws, rules and regulations, when necessary as in the case of the SK chairperson and the SK treasurer; and n. Exercise such other powers and perform such other functions as may be prescribed by law or ordinance, or delegated by the Sangguniang Barangay or the Commission.


CHAPTER XII – KATIPUNAN NG KABATAAN AND SANGGUNIANG KABATAAN OFFICIALS 166 C. MEETINGS OF THE SANGGUNIANG KABATAAN (Section 9, IRR of RA 10742 s. 2016) a. The SK shall fix the date, time and place of their regular monthly meeting. Special meetings may be called by the SK chairperson or any four (4) of its members by giving a written notice of the date, time, place and agenda of the meeting, which can be sent either through personal delivery, registered mail, fax or email, to all members, and must be received at least one (1) day in advance. The Sangguniang Barangay and the Municipal or City Youth Development Council (M/CYDC) shall be furnished with notices of regular and special meetings and the minutes of the meetings thereafter. b. A majority of the SK members including the SK chairperson shall constitute a quorum. c. The SK chairperson, or in her/his absence, the highest-ranking elected SK member, shall act as the presiding officer. In their absence, the remaining SK members, there being a quorum, shall choose from among themselves the presiding officer. The SK secretary, or in her/his absence, any KK member designated by the presiding officer shall act as secretary. The designated KK member shall discharge the duties of the secretary during SK meetings and turn over the minutes of the meeting to the SK secretary. d. All SK meetings shall be held in a venue within the barangay. D. QUALIFICATIONS OF AN SK OFFICIAL (Section 10 of RA 11768) a. An official of an Elective Sangguniang Kabataan: Must be: 1. a citizen of the Philippines; 2. a qualified and registered member of the KK; 3. a resident of the barangay for not less than one (1) year immediately preceding the day of the elections; 4. at least eighteen (18) years but not more than twenty-four (24) years of age on the day of the elections; 5. able to read and write Filipino, English, or the local dialect; and


CHAPTER XII – KATIPUNAN NG KABATAAN AND SANGGUNIANG KABATAAN OFFICIALS 167 Must not: 6. be related within the second civil degree of consanguinity or affinity to any incumbent elected national official, or to any incumbent elected regional, provincial, city, municipal, or barangay official, in the locality where she/he seeks to be elected (Annex A – Persons Included within the Second Degree of Affinity and Consanguinity); and 7. have been convicted by final judgment of any crime involving moral turpitude. b. An official of an Appointive Sangguniang Kabataan: Must be: 1. a citizen of the Philippines; 2. a qualified and registered member of the KK; 3. a resident of the barangay for not less than one (1) year immediately preceding the day of the elections; 4. at least eighteen (18) years but not more than thirty (30) years of age on the day of the appointment; 5. able to read and write Filipino, English, or the local dialect; and Must not: 6. be related within the second civil degree of consanguinity or affinity to any incumbent elected national official, or to any incumbent elected regional, provincial, city, municipal, or barangay official, in the locality where she/he seeks to be elected (Annex A – Persons Included within the Second Degree of Affinity and Consanguinity); and 7. have been convicted by final judgment of any crime involving moral turpitude. Any candidate for the SK election must declare in her/his Certificate of Candidacy (COC), the following statement: “The candidate is not related within the second civil degree of consanguinity or affinity to any incumbent elected national official or to any incumbent elected regional, provincial, city, municipal, or barangay official, in the locality where the candidate seeks to be elected.”


CHAPTER XII – KATIPUNAN NG KABATAAN AND SANGGUNIANG KABATAAN OFFICIALS 168 E. TERM OF OFFICE OF AN SK OFFICIAL (Section 11, RA 10742) a. The SK chairperson and members shall hold office for a fixed term of three (3) years, unless sooner removed for cause, permanently incapacitated, have died or resigned from office. Any elected SK official who possesses all the qualifications and none of the disqualifications is eligible for re-election. b. The SK secretary and treasurer shall be co-terminus with the appointing authority, unless sooner removed for cause, found to have failed from the discharge of her/his duties, or has committed abuse of authority as stipulated in existing laws pertaining to the conduct of public officials, through a majority vote of all the members of the KK in a regular or special assembly called for the purpose. c. An SK official who, during her/his term of office, shall have passed the age of twenty-four (24) years shall be allowed to serve the remaining portion of the term for which she/he was elected. F. SANGGUNIANG KABATAAN (SK) CHAIRPERSON Section 12, RA 10742. The SK Chairperson shall automatically serve as an ex-officio member of the Sangguniang Barangay upon assumption to office. Sec 13, RA 10742 – Powers and Functions of SK Chairperson 1. Call and preside over all meetings of the SK and assemblies of the KK; 2. Take the lead in the formulation of the Comprehensive Barangay Youth Development Plan (CBYDP) and in the preparation and implementation of the Annual Barangay Youth Investment Program (ABYIP); The SK Chairperson shall appoint a Treasurer with educational or career background relating to business administration, accountancy, finance, economics or bookkeeping. Provided that only if no person meets the requirements, the SK Chairperson can consider other suitable nominees. Further, the appointed SK Treasurer shall undergo a mandatory bookkeeping training from and be duly certified by the Technical Education and Skills Development Authority (TESDA) before assumption to office.


CHAPTER XII – KATIPUNAN NG KABATAAN AND SANGGUNIANG KABATAAN OFFICIALS 169 3. Ensure the implementation of policies, programs and projects as contained in the ABYIP, in coordination with the Sangguniang Barangay and the City/Municipal Youth Development Council (C/MYDC); 4. Sign all required documents and warrants/checks drawn from the SK funds for all expenditures, including financial reports and other related documents in the implementation of the CBYDP and ABYIP and other related programs, projects and activities; 5. Exercise general supervision over the affairs and activities of the SK and the KK as well as the official conduct of its members; 6. With the concurrence of the majority of all the SK members, appoint from among the members of the KK a secretary and a treasurer; 7. Coordinate with the Sangguniang Barangay and other youth organizations within her/his barangay on youth-related programs and projects that they wish to initiate and implement; 8. Acts as Chairperson of the Committee on Youth and Sports of the concerned Sangguniang Barangay; and 9. Exercise such other powers and perform such other duties and functions as may be prescribed by law or ordinance DILG MC No. 2023-068. The SK Chairperson shall perform the following duties and functions in compliance with the SK Full Public Disclosure (FPD) Policy, to wit: 1. Designate the Budget Monitoring Officer (BMO) who shall be responsible for monitoring the budget and the preparation of budget reports; 2. Coordinate with the Punong Barangay for the identification of a conspicuous area with the barangay hall premises intended for the setting-up of the SKFPD Policy Board; 3. Set up the SKFPD Policy Board in the designated area as identified by the Punong Barangay. The SKFPD Policy Board may vary as to size depending on the available resources of the SKs, as long as the documents posted are readable and are labelled accordingly; 4. Ensure to post in the SKFPD Policy Board and on the SK website or Facebook Account, if available, the following SK-related documents/financial documents:


CHAPTER XII – KATIPUNAN NG KABATAAN AND SANGGUNIANG KABATAAN OFFICIALS 170 a. Comprehensive Barangay Youth Development Plan (CBYDP); b. Annual Barangay Youth Investment Program (ABYIP); c. Annual Budget; d. Quarterly Register of Cash in Bank (RCB) and Other Related Financial Transactions; e. Monthly Itemized List (MIL) of Purchase Request (PR); and f. Purchase Request Template; 5. Ensure to provide the DILG City/Municipal Field Office with a copy of the approved CBYDP, ABYIP and Annual Budget; and 6. Coordinate with Local COA for the scheduling of the Orientation/Training on COA’s HFTSK, if necessary. Annual Budget Template:


CHAPTER XII – KATIPUNAN NG KABATAAN AND SANGGUNIANG KABATAAN OFFICIALS 171 Monthly Itemized List (MIL) Template:


CHAPTER XII – KATIPUNAN NG KABATAAN AND SANGGUNIANG KABATAAN OFFICIALS 172 Purchase Request Template: Sangguniang Kabataan Full Public Disclosure Policy Board Template:


CHAPTER XII – KATIPUNAN NG KABATAAN AND SANGGUNIANG KABATAAN OFFICIALS 173 G. SANGGUNIANG KABATAAN KAGAWAD DUTIES (SK Operations Manual s. 2023, NYC) The SK Kagawad shall: a. Formulates and enacts youth policies in the form of resolutions b. Assists the SK Chairperson in the exercise of the powers, function and duties of SK c. Serves as head of different SK Committees d. Presides over committee meetings and SK and KK meetings, in the absence of the SK Chairperson e. Performs other duties and functions in exercise of her/his role as SK Official and as prescribed by the SK Chairperson H. SANGGUNIANG KABATAAN SECRETARY AND TREASURER (Section 14 and 15, RA 10742) The SK Secretary shall: a. In coordination with the other SK members, keep, prepare and update all the records of the KK, including the list of its qualified and registered members, youth policies, profile, database studies, research and registry of youth and youth serving organizations in the barangay, if any, and ensure submission to the Commission and proper turn-over to the next set of SK officials; b. Cause the posting, in the barangay bulletin board and in at least three (3) conspicuous places within the jurisdiction of the barangay, and if possible including the use of traditional and non-traditional media, and make available for any person with legal purpose, of the following: 1. all resolutions approved by the SK; 2. the annual and end-of-term reports of the programs and projects implemented by the SK; 3. the CBYDP; and 4. ABYIP. Said documents shall be disseminated to the concerned offices, institutions and individuals; c. Prepare and keep the minutes of all meetings of the SK, including all the assemblies of the KK; and d. Perform such other duties and discharge such other functions as the SK chairperson may prescribe or direct.


CHAPTER XII – KATIPUNAN NG KABATAAN AND SANGGUNIANG KABATAAN OFFICIALS 174 The SK Treasurer shall: a. Take custody of all SK properties and funds and ensure proper turnover to the next SK treasurer; b. Collect and receive contributions, monies, materials, and all other resources intended for the SK and the KK, and issue the corresponding official receipts thereto; c. Serve as cosignatory in all withdrawals from the SK funds and disburse funds in accordance with the approved annual budget and supplemental budget, as the case may be, of the SK; d. Certify the availability of the SK funds whenever necessary; e. Submit to the SK and to the Sangguniang Barangay, certified and detailed statements of actual income and expenditures at the end of every quarter and the posting of the same in the barangay bulletin board and in at least three (3) conspicuous places within the jurisdiction of the barangay, and if possible, including the use of traditional and non-traditional media; f. Render written financial report of all SK funds and property under her/his custody and shall be made available to the KK members during the regular KK assembly; and g. Perform such other duties and discharge such other functions as the SK chairperson may prescribe or direct. I. PRIVILEGES OF SK OFFICIALS (Sec 4. of RA 11768) All SK officials in good standing, whether elected or appointed, shall during their incumbency: a. Be exempt from payment of tuition and matriculation fees while enrolled in any public tertiary school including state colleges and universities and those locally funded public educational institutions within or nearest their area of jurisdiction; b. Be exempt from taking any of the components of the National Service Training Program (NSTP); c. Be excused from attending their regular classes, if they are currently enrolled in any school, while attending their regular or special Sangguniang Kabataan meetings, and the Sangguniang Barangay sessions, in the case of the Sangguniang Kabataan chairperson;


CHAPTER XII – KATIPUNAN NG KABATAAN AND SANGGUNIANG KABATAAN OFFICIALS 175 d. Be provided by the National Government with the Philippine Health Insurance (PhilHealth) coverage; e. Be entitled to receive actual travelling reimbursements as may be authorized by law, and subject to the availability of funds: Provided, that, such travel is directly related to the performance of their functions as Sangguniang Kabataan officials and is supported by duly approved travel order by the Punong Barangay in the case of the Sangguniang Kabataan chairperson, or by the Sangguniang Kabataan chairperson in the case of the other Sangguniang Kabataan officials. f. The Sangguniang Kabataan members, including the SK treasurer and secretary, shall receive a monthly honorarium, chargeable against the SK Funds, in addition to any other compensation provided by SK Reform Act of 2015 and shall be granted at the end of every regular monthly SK Meeting; The monthly honorarium shall not exceed the monthly compensation received by their SK Chairperson and that not more than twenty-five percent (25%) of the SK Funds shall be allocated for personnel services. DBM Local Budget Circular No. 148 states that the monthly honorarium to be received by SK Officials shall not exceed the rate equivalent to Salary Grade (SG) 9, Step 1 in the salary schedule implemented by the city or municipality where the barangay belongs. g. Be entitled to the appropriate civil service eligibility based on the years of service to the barangay pursuant to the rules and regulations to be promulgated by the Civil Service Commission (CSC). You can find relevant templates thru the link or QR Code below: CL Barangay Governance Handbook s 2023 Chapter 12: Sangguniang Kabataan Link: https://tinyurl.com/BGH-C12-SKOfficials The SK Chairperson shall have the same privileges enjoyed by other Sangguniang Barangay Officials under SK Reform Act of 2015 subject to such requirements and limitations provided.


CHAPTER XII – KATIPUNAN NG KABATAAN AND SANGGUNIANG KABATAAN OFFICIALS 176 The templates and forms can be accessed through the link: https://tinyurl.com/BGHandbook-Templates or you may scan the QR code below:


CHAPTER XIII – SANGGUNIANG KABATAAN BUDGETING PROCESS 179 A. BUDGETING PROCESS FOR THE SK FUNDS In accordance with Section 20 (a) of RA 10742, ten percent (10%) of the general fund of the barangay shall be set aside for the SK. The sangguniang barangay shall appropriate the SK funds in lump-sum, which shall be disbursed solely for youth development and empowerment purposes. Furthermore, Section 20 (b) of the same law provides that the SK shall have financial independence in its operations, disbursements, and encashment of their fund, income and expenditures. a. SK Planning Process 1. The Sangguniang Kabataan, in consultation and with the concurrence of Katipunan ng Kabataan, shall formulate a 3-year rolling plan, which shall be known as Comprehensive Barangay Youth Development Plan (CBYDP). 2. CBYDP serves as the basis for the preparation of Annual Barangay Youth Investment Program (ABYIP), which contains the specific programs, projects and activities with corresponding project costs, including the necessary fund flows to approximate the reasonable timing in the release of funds. 3. ABYIP shall be prepared and approved by the Sangguniang Kabataan through a resolution before the start of the preparation of the SK annual budget. 4. In the preparation of the CBYDP and ABYIP, the SK shall observe the pertinent policies and guidelines issued by the NYC for the purpose. b. SK Budget Preparation 1. The SK annual budget, which serves as the financial plan embodying the estimates of the income and expenditures of the SK for one (1) fiscal year, shall be prepared in accordance with the approved ABYIP. 2. The SK Chairperson, with the assistance of the SK Treasurer, shall prepare the SK annual budget consisting the following: a. Estimates of income b. Expenditure program


180 CHAPTER XIII – SANGGUNIANG KABATAAN BUDGETING PROCESS 3. Priority should be given to youth development and empowerment PPAs in accordance with PYDP and LYDP, as embodied in the approved CBYDP and ABYIP, that will promote the following: a. Equitable access to quality education b. Environmental protection c. Climate change adaptation d. Disaster risk reduction and resiliency e. Youth employment and livelihood f. Health and anti-drug abuse g. Gender sensitivity h. Sports development i. Capability building and leadership training 4. The budget cycle of the SK shall be synchronized with that of the barangay. As such, the SK Chairperson shall submit the proposed SK annual budget to the SK members not later than the 16th day of October of the current year for budget authorization purposes. c. SK Budget Authorization 1. The Sangguniang Kabataan shall deliberate on the proposed SK annual/supplemental budget. The SK shall pass a resolution approving the SK annual/supplemental budget. 2. If funds allow, changes in the annual budget may be done through supplemental budget(s) under the following circumstances: a. When supported by funds actually available as certified by the SK Treasurer b. If covered by new revenue sources 3. SK Secretary shall cause the posting of the resolution approving the SK annual/supplemental budget in the barangay bulletin board and in at least three (3) conspicuous places within the jurisdiction of the barangay, and if possible, including the use of traditional and nontraditional media, not later than five (5) days after the approval thereof. 4. SK Secretary, shall submit the SK annual/supplemental budget to the Sangguniang panlungsod or bayan, through the city/municipal budget officer, within ten (10) days upon approval thereof.


CHAPTER XIII – SANGGUNIANG KABATAAN BUDGETING PROCESS 181 d. SK Budget Review 1. The reviewing Sanggunian shall, within sixty (60) days upon receipt, review the annual/supplemental budget of the SK on their compliance with the priority programs, projects and activities identified under Section 20 (c) of RA 10742, and with other existing laws, rules and regulations. 2. Depending on its findings, the reviewing Sanggunian may declare the SK annual/supplemental budget: a. Operative in its entirety when it fully complies with the priority PPAs b. Operative in its entirety, subject to conditions c. Inoperative in its entirety d. Inoperative in part 3. Failure on the part of the reviewing Sanggunian to complete the review within the prescribed period shall render the said annual/supplemental budget deemed approved. 4. The reviewing Sanggunian shall return to the SK Chairperson, through the city/municipal budget officer, the SK annual/supplemental budget with the advice of action thereon, if any, for proper adjustments. Upon receipt of such advice, the SK Treasurer who has custody of the funds shall not make further disbursements from any item of appropriation declared inoperative, disallowed or reduced. e. SK Budget Execution 1. The SK Treasurer, whenever necessary, shall certify the availability of funds. 2. All payments out of the SK fund shall be made through Disbursement Vouchers. 3. Disbursement shall be made by issuing a check drawn against the current account in the name of the SK with the SK Chairperson and SK Treasurer as the official signatories. 4. All claims against the SK funds shall be properly supported with complete documentation. 5. SK Chairperson and SK Treasurer shall be properly bonded, chargeable against the SK funds, subject to the pertinent guidelines and policies issued by the Bureau of the Treasury.


182 CHAPTER XIII – SANGGUNIANG KABATAAN BUDGETING PROCESS 6. Unexpended balances in the SK budget(s) shall revert to the general fund of the SK at the end of the fiscal year, and shall not thereafter be available for expenditure except by subsequent approval of the SK. However, unexpended balances for capital outlays shall continue and remain valid until fully spent, reverted, or the project is complete. f. SK Budget Accountability The SK Chairperson, with the assistance of the SK Treasurer and SK Secretary, shall prepare the budget accountability reports as may be prescribed by the COA.


CHAPTER XIV – SANGGUNIANG KABATAAN MANDATORY TRAINING 185 Pursuant to Sec. 27 Republic Act No.10742 or otherwise known as the "Sangguniang Kabataan Reform Act of 2015", all newly-elected SK Officials and Local Youth Development Council Members are mandated to attend the SK Mandatory Training Program. For the purpose of emphasizing the role of the youth in nation-building and molding them to become better citizens with the values of patriotism, nationalism and honor as a Filipino, any SK official, whether elected or appointed, or any member of the LYDC must undergo the mandatory training program before he/she can assume office. Also, the law mandates the National Youth Commission (NYC) and Department of the Interior and Local Government (DILG) with the assistance of the Development Academy of the Philippines (DAP), the Local Government Academy (LGA), and the University of the Philippines – National College of Public Administration and Governance (UP-NCPAG), in consultation with youth stakeholders, to jointly design and implement the SK mandatory and continuing training programs. The Mandatory Training Program for SK Officials and LYDC Members The Mandatory Training Program is composed of, but not limited to, the following modules and sessions: Module 1: Session 1 – Decentralization and Local Governance • Introduction to Governance • Major Characteristics of Good Governance • Local Governance in the Philippines • Introduction to Decentralization Session 2 – SK History and Salient Features • The SK Reform Law (R.A. 10742) • Function of KK and SK • Amendments of the SK Reform Law Deliberate failure to attend the mandatory training shall constitute sufficient ground to disqualify an SK official or subject them to disciplinary action.


CHAPTER XIV – SANGGUNIANG KABATAAN MANDATORY TRAINING 186 Note: SK officials and LYDC Members who completed the mandatory training shall receive a certificate of completion signed by the Head of the Implementing Officer, Training Manager and the C/MLGOO. Module 2: Session 1 – Meetings and Resolutions • Katipunan ng Kabataan Profiling • KK and SK Meetings • Introducing the Basic Guidelines on Conducting Meetings • DBM Local Budget Circular 148-2022 • Resolutions Session 2 – Planning and Budgeting • Introduction to Planning • Planning of PPAs • Formulation of CBYDP and ABYIP by SK • Monitoring Guidelines of SK Plans Module 3: Session 1 – Code of Conduct and Ethical Standards • Duties of SK Officials and Public Officials • Prohibited Acts and Transactions for Public Officials • Values that Public Officials and Youth Leaders should possess • Introduction to the Code of Conduct and Ethical Standards for Public Officials and Employees (RA 6173 of 1989) Training Fee The training fee must not exceed Php 2,000.00 (National Budget Circular No. 563 dated April 22, 2016) per SK Official chargeable against the barangay’s 10% SK Funds, to be disbursed by the outgoing Sangguniang Kabataan or through the Barangay. In Barangays and SKs with depleted, insufficient or no available funds, the City and Municipal Governments may shoulder the training fees of the elected SK Officials, subject to the availability of funds and the usual accounting rules and regulations.


CHAPTER XIV – SANGGUNIANG KABATAAN MANDATORY TRAINING 187 The elected SK Officials may, however, shoulder the amount of the required registration fee, which shall be reimbursed chargeable against the SK Funds, with the original copy of the OR and a copy of the Certificate of Completion of Mandatory Training. Training Timelines For elected Sangguniang Kabataan officials, the Mandatory Training shall be conducted before their date of assumption to Office as provided by Sec. 28 of RA 10742 as amended by RA 11768. However, in consideration of the Pederasyon ng mga Sangguniang Kabataan Elections, all SK Chairpersons shall be prioritized and must have been trained within fifteen (15) days following the conduct of the Regular Barangay & Sangguniang Kabataan Elections. Consistent with Section 8 (n)(2) of the Revised IRR of RA 10742, as amended, the Sangguniang Kabataan shall, within sixty (60) days from their assumption of office, appoint its secretary and treasurer. For newly appointed SK secretaries and treasurers, the Mandatory Training shall be conducted within 15 days after the lapse of the 60-day period for which SKs shall appoint their Secretaries and Treasurers.


CHAPTER XIV – SANGGUNIANG KABATAAN MANDATORY TRAINING 188


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