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NCR-2023-05-16-010 DIIG NCR
RELEASED
ilAY15
Republic of the Philippines
DEPARTMENT OF THE INTERIOR AND LOCAL GOVERNME m
N
NATIONAL CAPITAL REGION
4th Floor, Annex Building - SRA, Sugar Center Compound, North Avenue, Diliman, Quezon City
ilo.oov.oh

MEMORANDUM

TO CITY DIRECTORS, PATEROS MLGOO, AND ALL OTHERS

CONCERNED

SUBJECT SANGGUNANG KABATAAN (SK) FULL PUBLTC DTSCLOSURE

POLICY: POSTING OF SK.RELATEO DOCUMENTS IN SKFPD
POLICY BOARD

DATE May 15,2023

Republic Act (RA) No. 10742, otherwise known as the SK Reform Act of2015, as amended by
RA No. 11768 provides for the powers and functions of the SK Section 8(i) of which mandates
the SK to adopt and implement a policy on full public disclosure of all its transactions and
documents involving public interest.

Memorandum Circular 2023-068 with the subject, "SK Full Public Disclosure (FPD) Policy:
Posting of SK-Related Documents in the SKFPD Policy Board" was released to provide the
guidelines on the SKFDP as well the prescribed dates for posting of the SK-related documents
in the SKFPD Board. To ensure the adoption and implementation of the policy of the
abovementioned MC, all SK Chairpersons and Punong Barangays are instructed to observe the
duties and functions stated in the said SKFPD Memorandum Circular.

City Directors and the Pateros MLGOO are hereby directed to disseminate the SKFDP
Memorandum Circular within th6ir respective jurisdiction. All softcopies of SKFPD Annex€s can
be downloaded here: https://bit.lv/3oAhdon.

For guidance and information.

MARIA LOURDES L. AGUSTIN, CESO III

vt
,Regional Directorfi-.

LGMEDTMLLA:ABC RDA/Ronald

"Matino, Mahusay, at Maaasahan"

Tel. (02) EE763454 loc. 860 1 | ord.dil gncr@grnail.com
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3'RELEASEDA
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Republic of the Philippines
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DEPARTMENT OF THE INTERIOR AND LOCAL GOVERNMENT
DILG-NAPOLCOM Center, EDSA cor. Quezon Avenue, Barangay Wesl TriarEle, Qu
".",3,ffi'::"frn*

MEMORANDUM CIRCULAR
No. 2023 8

TO ALL CITY/ MUNICIPAL MAYORS AND YOUTH

DEVELOPMENT OFFICERS, PUNONG BARANGAYS,
SANGGUNIANG BARANGAY MEMBERS, BARANGAY
TREASURERS SANGGUNIANG KABATAAN (SK)
CHAIRPERSONS, SK MEMBERS, SK TREASURERS, SK
SECRETARIES, DILG REGIONAL DIRECTORS AND FIELD
OFFICERS, BARMM.MINISTER OF THE INTERIOR AND
LOCAL GOVERNMENT (MILG) AND OTHERS CONCERNED

SUBJECT: SK FULL PUBLIC DISCLOSURE (FPD) POLICY: POSTING OF

SK.RELATED DOCUMENTS IN THE SKFPD POLICY BOARD

DATE : APR 28,2023

================================================================
.I.O RATIONALE

1. 1 Republic Act (RA) No. 10742 otherwise known as the sK Reform Act of 2015,
as amended by RA l.to. 11768 provides forthe powers and functions of the
sK. section a(i) or wrricn mandates the sK to adopt and implement a policy
public
on full public disclosure of all its transactions and documents involving
interest.

1.2 Section 20 of the same Act, as amended, mandates, among others' that:
,l.2.,lTenpercent(10%)ofthegeneralfundofthebarangayshallbeset
asidefortheSK,w,hichshallbedisbursedsolelyforyouthdevelopment
and emPowerment Purposes.

l.2.2rheSKshallhavefinancialindependenceinitsoperations'
disbursementandencashmentoftheirfund,incomeandexpen.ditures
SK of the
As such, the SK funds shall be deposited in the name of the
concemed barangay in a govemment-owned bank situated in or
and the SK
nearest to its arlioi jurisdiciion with the SK Chairperson
Treasurer as the official signatories'
be stated in its financial
1.2.3 All SK funds clerived from any source shall
copy furnished..the
records wnicn snari ue r"pi ui the sK Treasurer,
e;;J'v, i'i" simplified manner as may be prescribed
Sangguniang
5"'n'oiitcoAl funds shall be subject to all
mr SK
by the commisi""
existing r""ouniinl uuogLting'laws' rules and regulations'
"no
"Matino' Mahusay at Uaaasahan"
Trunkline No.:8876-34-54
 1.3 Section 8(k) of the lmplementing Rules and Regulations (lRR) of RA No.
10742, as amended, states that the rules and procedures to be followed in the
implementation of the policy on full public disclosures shall be promulgated by
the DILG.

1.4 DBM-DILG-NYC Joint Memorandum Circular No. 1, s.2019 dated January

23, 2019 was issued to prescribe the Guidelines on the Appropriation,
Release, Planning and Budgeting Process ofthe SK Funds.

1.5 To further operationalize and guide the SKs on the formulation of planning,
investment programming and budget documents, and monitoring the
aeromplishments thereof, the National Youth Commission (NYC) approved
and issued NYC Administrative Resolution No. 46, Series of 2019 on
August 01, 2019 and NYC Resolution on August 14,2O2O relative to the
guidelines on Local Youth Development Planning (LYDP), Comprehensive
Barangay Youth Development Planning (CBYDP), and Annual Barangay
Youth lnvestment Programming, and the guidelines on Monitoring the
lmplementation of LYDP, CBYDP, and ABYIP.

1.6 Based on Section 20 of the SK Reform Act of 2015, as amended, COA issued
its Circular No. 2020-003 dated January 28, 2020 relative to the
lmplementation of the Handbook on the Financial Transactions of the SK
which covers the accounting policies, guidelines, financial reports and forms
to be used in the SK Operations.

2.0 PURPOSE
2.1 This circular aims to provide the guidelines on the sK Full Public Disclosure
(FPD) Policy and the prescribed dates for posting the SK-related documents
in the SKFPD PolicY Board.

3.0 SCOPACOVERAGE
3.1 This circular covers all Local chief Executives, LYDOs, SK Chairpersons
other sK officials, DILG Regional Directors and Field officers, BARMM-MILG
and others concerned

4.0 POLICY CONTENT AND GUIDELINES

4.1 To ensure the adoption and implementation of the policy on FPD of the sK,
all concerned are enjoined to observe the following:

4,1.1 FUNDAMENTAL PRINCIPLES

4.1.1.1 Ten percent (10%) ofthe general fund ofthe barangay shall
be set aside ior the SK, which shall be disbursed solely
for
youth development and empowerment purposesl '

' Section 20(a)

Page 2 of 10
 4.'1.1.2 the SK shall have financial independence in its operations,
disbursements and encashments of its funds, income and
expenditures2,

4.1.1.3 The SK Funds shall be disbursed in accordance with the

provisions of RA No. 10742 and its lRR, as amended, EA No.
91843, and such other pertinent laws, rules and regulationsl.

4.1.1.4 All monies ofiicially received by the SK officials in any capacity

or on any occasion shall be accounted for as SK Fund, unless
otherwise provided by law5.

4.'t.1.5 SK Funds shall be disbursed for youth development and

empowerment purposes6.

4.'1.1.6 Disbursements/Payment or disposltion of SK Funds or property

shall invariably bear the approval of the proper officialsT.

4.1.1 .7 All claims against the SK Funds shall be supported with

complete documentations.

4.1.1.8 The SK Chairperson shall be immediately and primarily

responsible for all funds and properties pertaining to the SKe.

4.1.1.9 The proper handling or custody of the funds and properties of

the SK rests with the SK Treasurerlo.

4.1.1.10 The SK Chairperson, with the concurrence of the majority of all

the SK members shall designate a Budget Monitoring Officer
(BMO) who shall be responsible for the monitoring of the
Oudget and preparation of budget reports. -The BMO st'i"
ciie from ihe'SK officials exCept for the SK Treasurerll '
4.1.1.11 All accountable forms, records, registers, registries, DVs and
supporting documents, and reports of SK shall be made
available for audit bY the COA.

4.1.2 DUTIES AND FUNCTIONS

4.1.2.1 The SK Chairpersons shall perform the following duties and
functions, to wit:

section 2(b) ol RA I O7i+2 and ils lRR, as ameM6d'

'?
3 Government Procurcment Relotm Act
'5 S"aion Z0("1 of $" tRR of RA No 10742, sB amendcd-
ltem 3.,1 ol COA HFTSK No 11768
i?*i" ziit"i.ii'ir u". 10742, as tmendcd bv sedion 6 orRA
"
7
ltem 3.5 of cOA HFTSK.
8 ltem 3.7 of coA HFTSK.
o ttem l.tO ot COn HrTSK'
1o ttem 3.l l ot coA HFTSK.
11 ltem 3.'12 ol coA HFTSK'

Page 3 of 10
 4.1.2.1.1 Designate the BMO who shall be responsible for
monitoring the budget and the preparation of budget
reports.

4.1.2.1.2Coordinate with the Punong Barangay for the

identification of a conspicuous area within the
barangay hall premises intended for the setting-up of
the SKFPD Policy Board.

4.1.2.1.3 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. Please see attached sample in Annex

4.1.2.1.4 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,
to wit:

ANNEX DOCUMENT DESCRIPTION REMARKS

A CBYDP A 3-year rolling plan that is This shall remain posted ln SX
(cY 2022-2024, formulated by the SK, in FPD Boad fot 3 years (me
tenn ol the St< Ofticials who
and every 3 consultation and with the prepared and approved the
years thereafier) concurrence of the Katipunan CBYDP)
ng Kabataan (KK) and
anchored on the Philippine Note:
Youth Development Plan
(PYDP) and the LYDP at the lf NO approved CY 2022'
provincial, city and municipal 2024 CBYDP yet, the CY
levels. 2018-2011CBYDP should
be ted
B ABYIP (CY A yearly program based on This shatl be posted al the
beginning of the sPecified
2023, and every the CBYDP lt shall contain fiscal yeat and shall rcmain
year thereafrer) the speciflc Programs, Posted in sK FPD Boad until
projects, andactivities December 31 ol the Year.
(PPAs) with corresPonding
project costs, and shall reflect
the total resource
requirement for the budget
al
This shall be posted at the
c Annual Budget A financial Plan em bodying
beginning o, the Year and
the e$timate of receipts and shill remain posted in sK FPD
payments for one fiscal Year Board until December 37 of
operation of the SK, the year.
approved bY the SK through a
Resolution before the start of Note
the succeeding fiscal Year'

Page 4 of 10
 and should be consistent with
the CBYDP and ABYIP.
For sample accomplished
Form, please refer to page
112 of the COA HFTSK,
which can be downloaded
thru: httos://coa.gov.pht

D Quarterly This shall be maintained by The quarterly RCB shall be

Register of the SK Treasurer to record posted not later than the 7h
day of the ld month of the
Cash in Bank daily deposits and ensuing quarter, as hereunder
(RcB) and withdrawals/payments and illustnted:
Other Related monitor the balance of Cash RCB DATE OF POSTING
Financial in Bank under his/her ld Quafier of AprilO7,2O23
Transactions accountability. lt shall also be cY 2023
July 07, 2023
used to monitor any 2nd Quarter
of CY 2023
adjustments affecting Cash in 3'd Quarler of October 07, 2023
cY 2023
Bank and to accpunt for {h Quatter of January 07,2023
withholding taxes. cY 2023
The succeeding quarterly RCBs
should be posted on the prescribed
-A new sh*t shall be used atthe month and date of every year.
beginning of ee,ch quarter.
Note:
-Copy of the accomplished and
duly signed quarterly RCB shall
be submitted to the DILG For RCB template and the
City/Municipal Field Oftice not on how to
instructions
later than the 7th day of the lst accomplish this form,
month ol the ensuing quarter. kindly refer to pages 178
and 179 of the COA
HFTSK.
E Monthly This is a list consisting of The MIL of PRs should 7lh be
posted not later than the
Itemized List detailsl information as day of the ensuing month and
(MlL) of reflected in the corresponding shall remaln posted withln the
Purchase PR of the requesting SK guarter, as hereunder
Request (PR) Official for the procurement of lllustnted:
supplies and materials/ MIL ol
PRs
DATE OF
POSTING
DURATIOI
OF
property and equiPment. POSTING
January February
2023 07,2023 Until EO
ln accomplishing the MlL, the February Marsh 07, April CY
2023 2023 2423
E-1 Purchase SK Treasurer shall refer to March April 07,
Request the PRs apProved bY the SK 2023 2023
IJiay 07,
Template Chairperson for the month. April 2O23 2023
June 07, Until EO
May 2023 July CY
The accomPlished and dulY 2023
July 07, 2023
signed MIL should be June 2023 2023
submitted to the DILG July 2023
August
a7,2023
City/MuniciPal Field Office Sept 07, Until EO
not later than the 7th daY of 2023
--6crEi;-
October
20i23
the ensuing month. So!il.2023 2023
oct.2023 Nov.07,
m23 Until EO
The COA-Prescribed PR form Dec.07' January
can be found on Page 194 of Nov.2023 2023
202t

thc COA.HFTSK

Page 5 of 10
 Jao, 07,
Oec. ar23
2024
The potring of ,lrlL shell b. dono
ev.ry monah o, the yaar lotlowtng the
ach.duted deles.

4.1.2.1 .5 Through the SK Treasurer, accrmplish the

4.1.2.1 .5.1 Quarterly Register of Cash in Bank (RCB)

and Other Related Financial
Transactions and submit a copy of the
duly signed RCB (Annex "D") to the
DILG City/Municipal Field Office not later
than the 7th day of the first month of the
ensuing quarter.

4.1.2.1.5.2 MIL and submit a copy of the duly signed

MIL (Annex "E") to the DILG
City/Municipal Field Office not later than
the 7th dav ofthe ensuing month.

4.1.2.1.6 Ensure to provide the DILG City/Municipal Field Office

with a copy of the approved CBYDP, ABYIP and
Annual Budget (Annexes A, B and C).

4.1 .2.1.7 Coordinate with the Local COA for the scheduling of
the Orientation/Training on
COA's HFTSK, if
necessary.

4.1.2.2 The Punong Barangays are enioined to perform the

folloring:
4.'1.2.2.1 Automatically release the conesponding 107o of the
general fund of the barangay to the- SK, which shall not
be subject to any lien or holdbackl2.

4.1.2.2.2 Ensure that the corresponding SK funds shall be

deposited in the cunent account of the SK not later th-an
five (5'l workino davs after creditinq of the monthlY
National Tax Allocation (NTA), formerly lnternal
Revenue Allotment (lRA) share of the barangay'
consistent with the rules and regulations issued by the
Commission on Audit (COA)13'

4.1.2.2.3 See to it that corresponding SK funds from all other

income arcruing to the general fund of the barangay
shall be deoosit6d not latlr than flYe workino davs
ater
by the
the end of the month, or on the dates as agreed

12
ltem 3.2.1 of DBM-OILGNYC JMC No' l series of 2019 dated June 23,2019
,, li:'; i; i ; fiil'Diic-nvc 'ruc no 'r, serie! or 201s daod June 23,2019
Page 6 of 10
 barangay and the SK, either annually, semestral or
quarterly basis, subject to their written agreementla.

4.1 .2.2.4 ln the absence of S K Officials , make sure that the

corresoondino ten oe rcent (10%) SK Fund shall be
trancfarrprl fn the trust fun .l fha harandav and the
^f
same shall be released uoon the election of the SK
Officials15.

4.1 .2.2.5 Designate an area within the Barangay Hall premises

for the setting up of the SKFPD Policy Board.

4.1.2.2.6 Provide the SK Chairperson/SK Officials with the

necessary assistance to carry out their mandated
duties and functions.

4.1.2.2.7 Direct the Barangay Treasurer to assist the SKs in the

preparation of their financial documents based on COA
rules, regulations and guidelines.

4.1.2.2.8 Regularly remind the SK of their compliance with this

Circular, particularly on the posting and on the
submission of the accomplished and duly signed SK-
related documents.

4.1.2.2.9 Assist the SKs in coordinating with the Local COA for
the possible scheduling of the Orientation/Training of
SKs on COA's HFTSK.

4.1.2.3 The City/Municipal Mayors are expected to:

4.1.2.g.1 Ensure compliance of this Circular by all the Barangay

and SK Officials within the City/Municipal jurisdiction'

4.1.2.3.2Whenever necessary, assist the SKs within the locality

in the performance of their mandates'

4.1.2.g.3 Directs the Local Youth Development Officer to:

4.1.2.9.3.1 Monitor and ensure the faithful compliance

by all SKs on the preparation, posting. and
the submission of the required SK-related
documents to the DILG City/Municipal
Office.

4.1 .2.3.3.2 Provide the SKs with the necessary

assistance in the performance of their
ofiicial duties and functions'

1{ Par 2 of ltem 3 2.3 ot DBM-OILG-NYC JMC

No 1' Series of m 19 dated June 23, 2019
t
,, [:;'3;;;;Diil:dnc-uYc.tt"tc Ho s'nes or20re detod June
23, 2019.

Page 7 of 10
 4.1.2.3.3.3 Coordinate and collaborate with the Local
COA for the Mandatory Training of SKs
within the City/Municipality, especially those
who were not able to attend the COA
training on HFTSK, as scheduled by COA in
2019 onwards.

4.1.2.4The City Directors/City/Municipal Local Government

Operations Officers are directed to:

4.1.2.4.'l Disseminate this Circular within the City/Municipal

territory.

4.1.2.4.2 Ensure crmpliance of this Circular by all Punong

Barangays and SK Officials.

4.1 .2.4.3 Regulady remind the SKs on the posting of the required
SK-related documents in the SKFPD Policy Board.

4.1 .2.4.4 Ensure that the SKs submit the SK-related documents
on the prescribed deadline.

4.1.2.4.5 Conduct monitoring activity, as may be deemed

necessary, to check the actual documents posted in the
SKFPD Policy Board.

4.1 .2.4.6Acr;omplished the SKFPD Policy Monitoring Form 1

(Annex "G") and submit the same to the DILG
Provincial Office or the Regional Office, in the case of
HUCs and lCCs.

4.1.2.5 The Provincial Directors are directed to:

4.1.2.5.1 Ensure that the concerned DILG City/Municipal Field

Officers (FOs) perform their assigned tasks as
prescribed in this Circular.

4.1.2.5.2 Direct the FOs concerned to submit their respective

SKFPD PolicY Monitoring Form l.

4.1 .2.5.3Consolidate the SKFPD Policy Monitoring Form 1,

using SKFPD Policy Monitoring Form 2, and submit the

same to the DILG Regional Office.

4.1.2.6 The Regional Director€ are instructed to:

4.1.2.6.1 Cause the immediate and widest dissemination of

this
Circular within the Regional territory'

Page 8 of 10
4.1.2.6.2 Ensure all local officials concerned comply with this
Circular.

4.1.2.6.3 Prescribe the deadline for the submission of the

consolidated reports by the FOs concerned.

4.1.2.6.4 Direct the FOs to submit their respective reports on time,

through a channel.

4.1.2.6.5 Designate a
Regional personnel/staff, that shall
consolidate the data as reflected in the SKFPD Policy
Monitoring Forms 1 and 2, submitted by the DILG
HUCs/lCCs/C/Ms and DILG Provincial Offices,
respectively.

4.1.2.6.6 Accomplish the SKFPD Policy Monitoring Forms 3 and

submit the same to the Office of the Secretary, through
NBOO, for consolidation, based on the following
schedules:

Quarter CY 2023 Deadline of Submission to

(and every year thereafter)
First (1"t) Quarter
Second (2d) Quarter
Third (3'd) Quarter
Fourth u) Quarter
Central Office (CY 2023 and
every year thereafter)
Not later than April QQ
Not later than July 30
Not later than October 30
Not later than January 30

4.1.2.6.6.1 The posting of the following SK-related documents

by the SKs will commence in April 2023:

. Approved CBYDP for CY 2022-2024 (lf not

available, CBYDP for CY 2018'2021 shall be
posted)
. Approved ABYIP for CY 2A23
. Approved Annual Budget for CY 2023
. 1$ Quarter RCB (January to March 2023
transactions)
. Monthly ltemized List of Purchase Request
(Months of January to March 2023. lf no PR for
the month, post Annex "E" with the remarks
"NONE FOR THE PERIOD".
. By April 2023, it is expected that a total of 7
documents are posted in the SKFPD Policy
Board.
4.1.2.6.6.2The levels of compliance with the sKFPD Policy are
as follows:
NO. OF DOCUM ENTS
LEVEL OF COMPLIANCE POSTED
Full Corn-P!!g!gg...--- 7/7 documents

Page 9 of 10
 Partial Compliance 1 to 6 documents posted
Non-Compliance Zero document posted
Full + Partial Compliance
Overall Com rance

4.1.2.7 The BARMM-MILG is respectfully requested to:

4.1 .2.7 .1 Cause the dissemination of this Circularwithin

BARMM LGUS,
4.1.2.7.2 Ensure compliance with this policy by all BARMM-
Barangays, SKs and other local officials.
4.1.2.7.3 Designate personnel who will prepare, consolidate
and transmit the quarterly reports to DILG-OSEC,
thru NBOO, for consolidation.
5.0 ANNEXES

5.'1 Annex "A" - CBYDP Template and sample accomplished Template

5.2 Annex "B" - ABYIP Template and Sample Accomplished Template
5.3 Annex "C'- SK Annual Budget
5.4 Annex "D' - Quarterly Register of Cash in Bank (RCB) and Other Related
Financial Transactions
5.5 Annex "E' - Monthly ltemized List of Purchase Orders with Purchase Order
Template
5.6 Annex "E-A" Purchase Request Template
5.7 Annex "F'- Sample SKFPD Policy Board
5.8 Annex'G' - HUC/lCC/City/Municipal Consolidated SKFPD Policy Monitoring
Form 1
59 Annex "H" - Provincial Consolidated SKFPD Policy Monitoring Form 2
5.10 Annex "l" - Regional Consolidated SKFPD Policy Monitoring Form 3

6,0 SANCTION

6.1 Failure to comply with this Circular by the Punong Barangay, SK Official and
other local officials concerned may be a ground for the filing of an
administrative complaint, subject to the provision of RA No. 7160, RA
No. 1 0742, as amended by RA No. 1 1768, and/or other applicable laws'

7.0 APPROVING AUTHORITY

ATTY. B N C. ABALOS, JR.

Secret

OSEC/BCtuNBOo/esm

Page 10 of 10