18/01/2024
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OFFICIAL STATEMENT On the impediments of SK Fund Utilization and Implementation of PPAs
We hear the sentiments of our community and the members of Katipunan ng Kabataan (KK) of Sorsogon which pertains to the utilization of Brgy. SK Funds and the implementation of approved youth development Program, Activities, and Projects (PAPs). The Sangguniang Kabataan of Sorsogon are into the principle and action to execute the platforms and promises it brought during campaigns and elections. However, realization of the SK operations has impediments due to some rulings that must be observe and followed by its SK council on the bases of Republic Act No. 10742 and Republic Act No. 11768.
To shed lights for those who donโt know how SK forefront its mandate, the following are some of the most pressing issues:
A.Assumption of Brgy. SK Treasurer
The appointed SK Treasurer must undergo two (2) different trainings: (1) Mandatory Training for SK Officials and LYDC Members required under Sections 28 and 29 of RA No. 10742, as amended, and (2) Mandatory Bookkeeping Training for SK Treasurers required under Section 10 of RA No. 10742, as amended. Only appointees who successfully completed the abovementioned mandatory training may lawfully assume office.
In connection with the Mandatory Bookkeeping Training, the National Youth Commission is currently working with the Technical Education and Skills Development Authority (TESDA) for the finalization of the guidelines for the implementation of said training. It must be noted that under the amendments introduced by RA No. 11768, specifically under the amended Section 10, TESDA is the sole agency empowered to train and certify appointed SK Treasurers before they can assume office.
The following are the policy directions scenarios coordinated by TESDA and National Youth Commission:
1.If the appointee for SK Treasurer already holds a National Certification III (NC III) in Bookkeeping, they will be considered to already have completed the Mandatory Bookkeeping Training;
2.If the appointee for SK Treasurer graduated from similar courses in Bookkeeping, such as Accountancy or Financial Management, or any formal, non-formal and informal including enterprise-based training programs, the appointee need only to undergo assessment and certification for Bookkeeping NC III;
3.If the appointee for SK Treasurer does not yet hold Bookkeeping NC III or does not have related academic or training credentials, the appointee must attend and complete the Bookkeeping NC III training in a TESDA-accredited Technical Vocational Institution and pass the assessment.
In light of these developments, it is important to highlight that the SK Chairperson shall appoint an SK treasurer with an educational or career background relating to business administration, accountancy, finance, economics, or bookkeeping. Only if no person meets the requirements can the SK Chairperson consider other suitable nominees.
With this pressing issue, the Office of Hon. KM H. Lozada โ SK Provincial President, and Mr. Julius E. Edma โ Provincial Youth Development Officer had already coordinated with the Office of Engr. Gilda G. Ranido, EO. D of TESDA Sorsogon Provincial Office to strategize the roll-out of alternative โ5-day Refresher Course with Assessmentโ. The proposal had already brought to the respected SK Federation Presidents, and will subject to the availability of local funds and approval of the Local Chief Executive (LCE) of each LGUs. A separate proposal is currently set on the table to be discuss to Hon. Governor Boboy Hamor.
- DILG Memorandum Circular 2023 - 166, and DILG Memorandum Circular 2023 - 167; and NYC Advisory on the Appointment, Mandatory Trainings, and Assumption to Office of SK Secretaries and SK Treasurers dated 27 December 2023.
B.Planning and Budgeting
The SKs are currently undertaking consultation with the Katipunan ng Kabataan members for the formulation of Comprehensive Barangay Youth Development Plan (CBYDP) which will serve as a basis for the preparation of the Annual Barangay Youth Investment Program (ABYIP). The ABYIP shall contain 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. It is understood that the ABYIP shall reflect the total resource requirement for the budget year.
The SK annual budget, which is 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. The SK chairperson, with the assistance of the SK treasurer, shall prepare the SK annual budget consisting the following: (i) estimates of income; and (ii) expenditure program.
In addition, upon assumption of the Brgy. SK Treasurer and compliance of budget process and planning documents, they now have to file to fully realize the financial independence of SK by undertaking fidelity bonding application, BIR registration, and updating/changing of signatories to the depository bank.
DBM, DILG, and NYC Joint Memorandum Circular (JMC) No. 1, s. 2019 Date: January 23, 2019 DILG Memorandum Circular No. 2023 โ 171 dated 10 November 2023
C.SK Filling-up of Vacancies
For various reason, some barangays have incomplete set of SK Officials as there were not enough candidates to complete the entire elective seats of the SK. Furthermore, vacancy in the Sangguniang Kabataan may also occur in case an SK Official refuses to assume offices, fails to qualify, voluntarily resigns, dies, is permanently incapacitated, or is removed from office. This pressing concern of SKs once the council have its lack of quorum they are restricted to approve and release funds.
As a brief background, the Department of the Interior and Local Government (DILG) issued Memorandum Circular No. 2018-212 (DILG Circular|) dated 20 December 2018, entitled โGuidelines in the Conduct of Special Elections to Fill-Up Vacancies in the Sangguniang Kabataan (SK) pursuant to Section 19 of Republic Act No. 10742 of the SK Reform Act of 2015โ which provided for the policy and guidelines in filling-up the vacancies or unfilled position in the SK wherein SK Chairperson is directed to call for a Special Katipunan assembly for the purposes of conducting SK Special Elections (SKSEs) to complete the SK members.
With the issuance of the DILG Circular, the Commission on Election in a Memorandum to the Commission En Banc, stated that such constitutes as an encroachment to the constitutional power of the Commission to administer all laws and regulations relative to the conduct of election, plebiscite, initiative, referendum, and recall.
In the passage of Republic Act No. 11768 provisions stating that LCE have the power to appoint from the nominees are still pending since there still no implementing rules and regulations, memorandum, or advisories from the competent agencies are being release for the SK filling-up of vacancies.
- Commission on Elections โ Law Department (Document No. 21 โ 2710, Law 21-05063/Law โ M โ 21 โ 05787); Sangguniang Panlalawigan Resolution No. 381-2020 dated 27 July 2020; and Sangguniang Panlalawigan Resolution No. 586 โ 2020 dated 14 December 2020.
These three (3) major technical concerns of the SKs of Sorsogon have to be scrutinized and observe properly regardless of the sense of urgency by the SKs to execute its program, activities, and projects (PAPs). The concerned authorities, SK Federation Presidents, and Local Youth Development Officers are taking the appropriate steps so that the ideals of the SK leaders be adopted and executed to its youth constituents. May this official statement serve as a guide point that we are in a bureaucratic process and we assure that SKs are not violating or disregarding any legal provisions.
Thank you for your utmost support and understanding as we thrive towards youth development champions in the land of Kasanggayahan.