Republic of he Philppines
DEPARTMENT OF THE INTERIOR AND LOCAL GOVERNMENT
DILG-NAPOLCOM Cent, EDSAcomer Quezon Avent, Wes Tale, Quezon iy
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ADVISORY
FOR a ALL DILG REGIONAL DIRECTORS, FIELD OFFICERS, ARMM
REGIONAL SECRETARY AND ALL OTHERS CONCERNED
SUBJECT: FREQUENTLY ASKED QUESTIONS (FAQ) ON MATTERS
CONCERNING THE SANGGUNIANG KABATAAN
DATE : AUGUST 29,2018
This advisory intends to address some of the issues repeatedly raised concerning the
Sangguniang Kabataan.
THE SAN‘ IG KABAT,
Q: HOW WILL THE VACANCIES IN THE SANGGUNIANG KABATAAN WITH NO SK
OFFICIALS (NO SK CHAIRPERSON AND SK MEMBERS) BE FILLED UP?
A: To fill up the above vacancies, the Department submitted its proposal to the Office
of the President requesting for the issuance of an Administrative Order to fill-up
the vacancies in the barangays where no set of Sangguniang Kabetaan officials
were elected in the May 14, 2018 Barangay and SK Elections, as nobody filed a
certificate of candidacy.
Rest assured that once available, any action taken on the matter will be
immediately circulated to all DILG Regional Offices.
Q. HOW WILL THE VACANCIES RESULTING TO INCOMPLETE SET OF SK
OFFICIALS BE FILLED UP?
A: In case of incomplete number of SK Members, DILG Legal Opinion No. 36 S. 2018
provides that a’special Katipunan ng Kabataan Assembly should be called by the
SK Chairperson for purposes of filling up the vacancy in the office of the
Sangguniang Kabataan” at the barangay level by electing the SK Members to
complete the membership of the SK. This finds basis in Section 19 of RA 10742,
which states that:
SECTION 19. Succession and Filling up of Vacancies. - (a) In case an SK
chairperson refuses to assume office, fails to qualify, voluntariiy resigns,
dies, is permanently incapacitated, is removed from office, the SK member
who obtained the highest number of votes in the election immediately
preceding shall assume the office of the chairperson for the unexpired
portion of his or her term, In case said member refuses to assume the
Page 1 of 12position or fails to qualify, the SK member obtaining the next highest
number of votes shall assume the position of the chairperson for the
unexpired portion of the term.
(b) After the vacancy shall have been filled, the SK chairperson shall, within
thirty (30) days, call for a special KK assembly to elect an SK member to
complete the membership of said sanggunian. Provided, that, such special
assembly is coordinated with the Office of the LGOO and the Election Officer
of the municipality or city where the concerned barangay belongs. Such SK
‘member shall hold office for the unexpired portion of the term of the vacant
seat. For this purpose, any citizen of the Philippines residing in the said
barangay for at least six (6) months who attains the age of fifteen (15) years
old but not more than thirty (30) years old at the time of the special election
and who registers as member of the KK before the SK secretary shall be
entitled to vote in the said special election.
(c) AlLother vacancies in the office of the SK shall be filled in accordance
with the immediately preceding provision.
TL QUORUM
Q: CAN THE SK TRANSACT OFFICIAL BUSINESS IN BARANGAYS WITH
INCOMPLETE SET OF SK OFFICIALS AS A RESULT OF THE MAY 14, 2018
BARANGAY AND SK ELECTIONS?
‘A; The SKs, although incomplete may already transact business including the
formulation and enactment of the SK budget. Section 9 (b) of RA 10742, provides
that “A majority of the members including the Chairperson shall constitute a
quorum”.
In the case of barangays with incomplete numbers of duly elected Sangguniang
Kabataan (SK) members in the May 14, 2018 elections, so as not to paralyze the
operations as the situation is beyond the control of the said officials, quorum
should be based on the existing numbers of SK Members duly elected and
qualified, until the same vacant positions are filled up in accordance with Item |
of this Advisory.
IIL SANGGUNIANG KABATAAN FUNDS
Q: HOW WILL THE BARANGAY TRANSFER THE 10% SHARE OF THE SK FROM
‘THE GENERAL FUNDS OF THE BARANGAY TO THE SK ACCOUNT?
A: The procedure on the transfer of the 10% share of the SK from the general funds
of the barangay, shall be in accordance with the guidelines to be issued by the
Commission on Audit (COA) pursuant to Section 21 of the IRR of RA 10742, which
provides that:
“SECTION 21. Accounting and Auditing Rules and Regulations. - The
COA shall formulate accounting and auditing guidelines pertaining to the
proper recording, reporting and audit of SK funds and such other funds,
including but not limited to funds of Pederasyon in all levels.”
Page 2 of 12‘The matter was already communicated to COA and said agency will issue
guidelines on the financial transaction of the SK together with a corresponding
handbook, which, among others, contain the following: (1) policies fer collections
and deposits; (2) policies for disbursement; (3) policies on inventories; and (4)
policies on property and equipment.
Likewise, COA will train the SK Chairperson, SK Treasurer and the SK Secretary
on SK financial transactions. To date, the policy guidelines and the handbook are
awaiting approval. Such COA policy shall be used by the SK officials in the
preparation of the 2019 Annual Barangay Youth Investment Program.
Once the COA guidelines becomes available, the SK may already use the same in
disbursing the 2018 unprogrammed SK funds, otherwise, existing barangay
budgeting process shall be used.
Q: INTHE ABSENCE OF THE COA GUIDELINES, CAN THE SK OFFICIALS DISBURSE
‘THE SK FUNDS FOR YOUTH PROGRAM THROUGH THE AUTHORITY OF THE
PUNONG BARANGAY AND BARANGAY TREASURER?
‘A: In the absence of the guidelines implementing Section 20 of RA 10742, the SK
Funds shall be disbursed in accordance with the existing procedure on the
disbursement of barangay funds, which is through the authority of the Punong
Barangay and Barangay Treasurer.
This finds basis in Section 20 (a) of the IRR of RA 10742 which provides that the
SK Funds “shall be disbursed in accordance with pertinent provisions of RA 10742,
this IRR_BA 7160, RA 9184 and such other pertinent rules and regulations”
Be it noted that for FY 2018, the utilization of the SK Funds shall be in accordance
with COMELEC Resolution 10213, "Guidelines on the Allocation and Utilization
of Sangguniang Kabataan Funds” Section 12 of which, provides that, to access
the SK Funds, the TFYD, shall prepare an activity design for each of the project
included in the approved ABYIP for 2018. Only after the submission of the activity
design to the Punong Barangay shall the funds for said project be released to the
TFYD.
Accordingly, pending the issuance of COA guidelines on the disbursement of SK
funds per Section 20 (a) of the IRR of the SK Reform Act, Section 12 of the
“Guidelines on the Allocation and Utilization of Sangguniang Kabataan
Funds” of COMELEC Resolution 10213 is still operative, only this time the SK
shall prepare the Activity Design instead of the TFYD, whose terra of office ended
upon the election and assumption to office of the of the SK Officials elected in the
May 14, 2018 BSK elections.
Q. WHEN WILL THE SK CHAIRPERSON AND SK TREASURER OPEN THEIR BANK
ACCOUNTS AND GET BONDED?
A. The Bureau of Local Government Finance is
yet to issue guidelines on the openit
of bank account of SK. m ee
Page 3 of 12
DILG LO No. 15 s2016 20% DF Cannot Be Utilized For Purchase of Ambulance and Other Motor Vehicles Unless Particularly Identified or Authorized Under Item 3.0 of The JMC