DEPARTMENT OF THE INTERIOR AND LOCAL GOVERNMENT LG NAPOLCOM Cor EDSACore Consort os Tagen ay oy "ab wm a gosh ITEM, NATIONAL BARANGAY OPERATIONS OFFICE November 23, 2018 USEC. BERNARDO E, SAYO Executive Director Union of Local Authorities of the Philippines Unit 2803 Summit One Tower 530 Shaw Bivd, Mandaluyong City Dear Usee Sayo: Good day! This refers to Resolution No. 2018-18 of the Union of local Authorities of the Philippines, Inc. entitleds “A Resolution Earnestly Requesting the Department of the Interior and Local Government (DILG), Through the Honoratle Secretary Eduardo Afo, for the Immediate Issuance of the Guidelines on the Utilization of the Sangguniang Kabataan Fund.” Please be advised that the issues raised in the said resolution, including other related SK issues were already addressed in DILG Advisory dated August 29, 2018, “Frequently Asked Questions on Matters Concerning the Sangguniang Kabataan". Attached is a copy for your reference. In this regard, may we update you on the following: A. Transfer of the 10% share of the SK from the general fund of the barangay to the SK account; ‘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). COA will issue guidelines on the financial transaction of the SK together with a corresponding handbook, which, among others, contain the following: (1) policies for collections and deposits; (2) policies for disbursement; (3) policies on inventories; and (4) policies on property and equipment, disbursement for C Currently, the proposed guideline is being reviewed by the Office of the COA Chairman.B. Opening of bank account of the SK and fidelity bond of the SK Chairperson and the SK ‘Treasurer; ‘The Bureau of Local Government Finance is yet to issue guidelines on the opening of bank account of SK. As to the fidelity bond of SK Chairperson and SK Treasurer, as agreed in a meeting on ‘August 22, 2018 between DILG-NBOO, DILG-Legal Service and the Bureau of Treasury (BTR), the BTR will amend Treasary Circular 02-2009 “Omnibus Regulations Governing the Fidelity Bonding of Accountable Public Officers” to include the SK Chairperson and SK Treasurer, the implementation of which will be in 2019. . Disbursement and utilization of the SK fund ‘The SK funds, in the absence of the COA guidelines, 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. For the remaining months of CY 2018, the newly elected SKs will continue to implement the PPAs contained in the Annual Barangay Youth Investment Program (ABYIP) that was formulated by the Task Force on Youth Development (TFYD) in FY 2017 The utilization of the SK Funds for 2018 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 accessthe SK Funds, the TFYD, shall prepare an activity design for each ofthe project included in the approved ABYIP for 2018. Only after the submission ofthe 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, the aforequoted Section 12, is still operative, only this time the SK shall prepare the Activity Design instead of the TFYD, whose term of office ended upon the election and assumption to office of the of the SK Officials elected in the May 14, 2018 BSK elections, For CY 2019, a DBM-DILG-NYC Joint Memorandum Circular re Guidelines on the Allocation, Release, Planning and Bucgeting Process for the SK Funds will be issued to prescribe the procedure and processes on the allocation and budgeting of the SK funds. ‘The JMC is currently being reviewed by the heads of concerned agencies for approval. D. Proper recording, reporting and audit procedures of the SK fund; and ‘The recording, reporting and auditing procedure of SK Fund shall also be addressed by the guidelines to be issued by COA.E, Fund allocation for allowances and honorarium of SK members, SK Secretary and SK ‘Treasurer. In the absence of a provision in Republic Act No. 10742 (SK Reform Act of 2015) Providing for the payment of honorarium and/or allowances for the Sangguniang Kabataan Members (SK Kagawads) and SK Secretary and Treasurer, DILG, in the above Cited Advisory, pronounced that the province, city/municipality or barangay may allocate funds for the allowances of the SK Members and SK Secretary and Treasurer. This finds basis in Section 393 of the Local Government Code which provides “barangay officials, including barangay tanods and members of the lupong tagapamayapa, shall receive honoraria, allowances, and such other emoluments as may be authorized by law or ordinance in accordance with the provisions of this Code”. Also, the SK Reform Act does not prohibit the LGUs to provide for the honorarium of said SK officials. However, this is not mandatory and still subject to the discretion of the barangay government. We hope we have sufficiently addressed your concerns... Very truly yours, KARL £AESAR R. RIMANDO, CESO V OIC Director eet td tne =,DEPARTMENT OF THE INTERIOR AND LOCAL GOVERNMENT BLGNAPOLCON Gane EDEN Tarte Cusco Cy ADVISORY FOR © ALL DILG REGIONAL DIRECTORS, FIELD OFFICERS, ARMM REGIONAL SECRETARY AND ALL OTHERS CONCERN. SUBIECT : FREQUENTLY. ASKED _quesrions (FAQ) ON MATTERS CONCERNING THE SANGGUNIANG KABATAAN DATE + AUGUST 29, 2018 — oe advisory intends to address some of the issues repeatedly raised concerning the Sangguniang Kabataan, 1 VACANCIES IN THE SANGGUNIANG KABATAAN @ HOW WILL THE VACANCIES IN THE SANGGUNIANG KABATAAN WITH NO SK OFFICIALS (NO SK CHAIRPERSON AND SK MEMBERS) BE FILLED UP? teehee tb the above vacancies, the Department submitted its Proposal to the Office Of the President requesting for the issuance of an Administrative 0 der to fill-up the vacancies in the barangays where no set of Sangguniang Kabstaan officials cope teted in the May 14, 2018 tarangay and SK Hee as nobody filed a certificate of candidacy Rest assured that once available, any action taken on the mater will be Immediately circulated to all DIG Regional Ottices HOW WILL THE VACANCIES RESULTING To INCOMPL OFFICIALS BE FILLED UP? © SET OF SK A: Un Gane of incomplete number oF Members DIG Lagal Opinion Ko. 36, 2018 Bk Chee tt & special Katipunan ng Kabataan Assomity ston be called by the ch chaltperson for purposes of filling up the vacancy in the office of the Sansguniang Kabataan” at the barangay level by electing the Sk Members to Soanblete the membership of the SK.‘Ths finds bone ae Section 19 of RA 10742, Which states thae SECTION 19, Succession and Filling up of Vacancies, {0} in case an sk ihairperson refuses to ussume ofce fails to aed voluntariy resigns, Who oaranently incapacitated, removed from dffce thea member pita gbtaived the highest number of votes ik the cae immediately Porn shall assume the office ofthe chainperson Yor eke ‘mexpired Pom“en OF MS oF her term. In case said member refuses to acct the Page 1 of 12position or fails to qualify. the SK member obtaining the nex: highest number of votes shall assume the position of the chairpersor for the unexpired portion of the term. (b) After the vacancy shalt have been filled, the SK chairperson shall, within thirty (30) days, cull for a special KK assembly to elect an SK member to complete the membership cf said sanggunian. Provited, that, such special assembly is coordinated with the Office of the LGO0 und the Election Officer of the municipality or cy 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 atleast six (6) months who attains the age of fifteen (15) years old but not more than thirty (30) years old ut the time of the specicl election and who registers as member of the KK before the SK secretary shall be entitled t0 vote in the sutd sneciat election, (c) AlLother vacancies in tie office of the SK shall be filled in accordance ‘with the immediately preceding prov 4. QUORUM Q CAN THE SK ‘TRANSACT OFFICIAL BUSINESS IN. BARANGAYS WITH INCOMPLETE SEY OF SK OFFICIALS AS A RESULT OF THE MAY 14, 2018 BARANGAY AND SK ELECTIONS? A: ‘The SKs, although incomplete may already transact business ncluding the formulation and enactment of the SK budget, Section 9 (b) of RA 10742, provides. that "A majority of the members including the Chairperson shal! constitute a quorum {mn 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, Il. SANGGUNIANG KABATAAN FUNDS @ HOW WILL THE BARANGAY TRANSFER THE 10% SHARE OF THE SK FROM ‘THE GENERAL FUNDS OF THE BARANGAY TO THE SK ACCOUN™? A The procedure on the transfer of the L0% 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) parsuant to Section 21 of the IRR of RA 10742, which provides that "SECTION 21. Accounting and Auditing Rules and Regulations. The COA shail formulate accounting and auditing guidelines pertair ing to the Proper recording, reporting and audit of SK funds and such other funds, including but not inrted to funds of Pederasyon in all levels.” Page 2 0f 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 solicy shall be used by the SK olticials in the Preparation of the 2019 Annual Barang h 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 2 IN THE ABSENCE OF THE COA GUIDELINES, CAN THE SK OFFICIALS DISBURSE THE SK FUNDS FOR YOUTH PROGRAM THROUGH THE AUTHORITY OF TH PUNONG BARANGAY AND BARANGAY TREASURER? As In the absence of the guidelines implementing Section 20 of RA 10742, the SK Funds shall be dishursed in accordance with the existing procedure on the disbursement of barangay funds, which is through the authority of the Punong Barangay and Harangay Treasurcr This finds basis in Section 20 (a) of the IRK of Rt 10742 which provides that the SK Funds “shall be disbursed in eccordance with pertinent provisions of RA 10742, {his IKK.RA 7160, RA 9184 and such other pertinent rules and regulations” Be it noted that for FY 2018, theutilization of the SK Funds shall be in accordance with COMELEC Resolution 1021. “Guidelines on the Allocation and Utilization of Sangguniang Kabataan Funds” Section 12 of which, provides that. to access the SK Tunds, the TFYD, shall prepare an activity design for each of the project included in the approved ABYIP or 2018, Only after the submission of the aetiiey design tothe Punong Barangay shall the funds for said project be released to the TFYD. Recordingly, pending the issuance of COA guidelines on the disbursement of Sk waugeect Section 20 (a) of the IRK of the SK Reform Act, Section T2 of the iuldelines on the Allocation and Utilization of Sangguniang. Kabotang Flinds" of COMELEC Resolution 10213 is still operative, only this Sane the a shall prepare the Activity Desig. instead ofthe THYD, whose terrvofeltnce agen spon the election and assumption to office of the of the SK Olficais elened ne May 14,2018 BSK elections, - WHEN WILL THE SK CHAIRPERSON AND SK TREASURER OP: 'N THEIR BANK ACCOUNTS AND GET BONDED? A. The Bureau of Local Gover: cament Finance is yet to issue of bank account of Sk Buidelines on the opening Page 3 of 12Asto the fidelity bond of SK Chairperson and SK Treasurer, as agreed in a meeting on August 22, 2016 between DILG-NBOO, DILG-Legal Service and the Bureau of Treasury (BTR), the BTR will amend Treasury Circular 02-2009 “Omnibus Regulations Governing the Fidelity Bonding of Accountable Public Officers” to Include the Sk Chairperson ane $K ‘Treasurer, the implementation of which will bein 2019, IV. PLAN AND PROGRAMS & FOR FY 2018, WHAT PROGRAMS AND PROJECTS AND ACTIVITIES (PPAS) WILL THE SK IMPLEMENT? &: For the remaining months of FY 2018, the newly elected $ks will continue to implement the PPAS contained in the Annual Barangay Youth Investment (rperam (ABYIP) that was formulated by the Task Force on Youth evelopment (TEYD) in FY 2017, in aecordarce with COMELEC Resolution No. 1021.3, with Guidelines on the Allocation and Utilization of the Sangguniarg Kabataan Funds, Rule ll, Committee and Task Force, which provides the following. “Section 5. The Task Force an Youth Development (TFYD) crevted in 2017 shall continue to exerc'se its functions, such as.. the preparation, ‘allocation and implementation of the ABYIP for FY 2018 and every year thereafter, until such time that the new SK Officials shall have been duly elected and qualified... Proritize and finalize programs, projects and/or activitie @ Formulate the ABYIP for FY 2018 and the succeeding years. using the prescribed template [Annex “A’], which shall contain programs, projects and activities [PPAs] pursuant to RA 10742: b Ensure the allocation for the Mandatory Training aad SK Pederasyon Orientation and Elections, with corresponding project Cast, and necessary fund flows to approximate the reassnable timing in the release of funds per RA 10742; © Submit the ABYIP [signed by all members of the TFYD] w'th the corresponding budget tothe Punong Rarangay for his review and ; 4d Accomplish TEYD Monitoring Form 1 [Annex “B"] cn the Percentage of Allacation per PPA und submit the same to the concerned C/MLGOO; © Furnish the concerned Giy/Municipal Youth Development Officer and DILG City/Municipal Local Government Officer copy of the approved ABYIP; £ Past the approved ARYIP in the barangay hall premises; ana 4 Implement the PPAs in aczordance with the approved ABYID. ther, the said guidelines provide the following Section 1. The Use of SK Funds - The 10% of the general func of the barangay allocated for the SK shall be used solely for youth development Page 4 of 12and empowerment programs and projects until the new set of SK of cals shall have been duly elected und qualified.” “Section 2. Allocation of SK Funds. - The SK funds shall be allocated in ‘accordance with Republic Act No. 10742, as follows: @ Mandatory Training and SK Pederasyon Orientation and Elections ~ there shell be an amount appropriated for registration, accommodation and other necessary expenses far the conduct of the Mandatory Training and the Sk Pederasyon Orientation and Elections 4 Youth Development and Fmpowerment Programs and Projects that will promote and ensure. 1. Equitable access to quality education 4. Linvironmencal protection Glimate change adaptation and disaster risk reduction and resiliency Youth emplayment und livelihood Health Anti drug abuse Gender sensieivigy Spores development Capability building which give emphasis on leadership training 10. Linggo ng Kabataca celebration Saas es pion & Inventory and Turn Over of TFYD Financial Records and Properties. ~ tn furtherance of trunsparent and accountable youth arparnance wad to ensure the smooth transition to the inconting SK oficial, the TYD shall conduct the inventory of all properties, neces ‘and documents of the Task Force.” In view of the foregoing. the newly-elected SK Officials shall ask copy of the abviP BY 2018 from the Punong Rarangay as this was turned-over we them by Feb eevious barangity officals pursuant to DILG MC No. 2018-19 dees February 1, 2078. The ABYIP shall be the basis in determining which programs were already implemented during the 1* semester of the year (Januaty-lone 2018) and those 0 be implemented for the remaining of the year it addition, the SK Officials shall also determine the revenues generated by the barangay from january 2018 up to the present date, ae Ipve nt Which is By arated for the SK. In case that there are funds actualy available as ert by the barangay treasurer, the SK may enact a supplemental budget in accordance with Section 8 (a) and (b) of the SK Reform Act. Page 8 of 2v. Q WHEN SHOULD THE A: em 4.1.6 of DILG Memorandum Circul K PREPARE THEIR COMPREHENSIVE BARANGAY YOUTH DEVELOPMENT PLAN (CBYDP} ‘TheSK shall prepare the CBYDPfor the 2019-2020 within three (3) sronths from the Ayre e ollce. This shall serve as the basis of the SK in the preparation of the ABYLP and their annual bucget for FY 2019 pursuant to the Secthen & (a) of the SK Reform Act: Hed it consultation anel with the concurrence of the Katipunan ng fabaan, red within three (3) months from ossumption te office formulate a three (3) year rolling plan, which shall be known oc the Comprehensive Barangay Youth Development Plan, which shall erve ne basis in the preparation of the Annual Barangay Youth Investment Fraaram. This plan shal! be aligned with the Philippine Youth iuelopment (PYDP) and other Lecal Youth Development Plans 0 every evel, municipal, city and provincial as is relevant” In gection 18 of the SK Reform Act, failure to formulate the CBYD? and ARYIP Sihin the prescribed period without justifiable reason shall be a grourd for sp bension and removal from Office of any clected Sk Official for nut more than EX Months or removed from office by majority vote of all meribers ef the panssuniang Bayan or Sangguniang Pantungsod which has jurisdiction vy the barangay of the concerned Sangguniang Kabataan afiial which shell be nal aa executory. It specifically states that: sabe 18 Suspension and Removal from Opie. ~ Any elected official of the Sttgguniang Kabataan may, after due process, be suspended for not more than six (6) months or removed from ofice by majority vote ofall nemborg of the Sangguniang Bayan oF Sangguniang Panglungsod which hes jurisdiction tn the barangay of the concerned Sangguniang Iabataen Official which shalt be final ond executory, on any of the following grounde (@) Failure to formulate the Comprehensive Barangay Youth Dev lopment flan and the Annual barungay Youth investment Program, or approve the annual iudget within the prescribed periad of time wichoce justifiable reusont 1 iT. CRETARY AND SK TREASURER. Q: IN THE APPOINTMENT OF THE SK TREASURER AND THE SK SECRETARY, WILL THE ANTI-DYNASTY PROVISION OF RA 10742, OR THE sie REFORM ACT APPLY? lar No, 2018-131 or the “Guidelines on the {Appointment of Sangguniang Kcbataan Secretary and Sanggunleng Kaho, Meesurer at the Barangay Level” states thatthe SK Secretary and St Thewcns A ear (elated within the second civil degree of consanguinity or affinity to Pravinennbent elected national official or to any ineumbent elected regioval, pravuncial. city. municipal, or barangay official, in the locality whsre he or she seeks to be appointed” Page 6 of 12Accordingly, based on the above provisions, the Fequirement that the elected Sk officials must not be related within the second civil degree of Consanguinity or affinity to any elected national official to any incumbent elected regional be elected fee unica or barangay official in the locality whee he secks to be elected, also applies inthe cppointment of Sk Secretary and SK Treasurer as well Section 10 of RA 10742 provides that an official of the Sangguniang Kabataan, “either el at appointee, must not be related within the second civil degree of regione nity OF affinity t0 any elected national official tea incumbent elected seth provincial, city, municipal, or barangay official, in the localiy where she seeks to be elected” xxx xxx ayy The above-quoted provision specifically mentions 4ppointive SK officials, hence, intheappoatet tbat the intention ofthe law is toaprinahe heen requirement in the appointment of Sk Secretary and SK Treaetog as well vi ng ether elected oF appointed, shall during thew ineunbency be exempt from taking the National Sevvice Training Program-Civil Weltare Training Service (NSIP-CWTS) subjects” $k officials, however, shall be required to submit written reports and other documentations of their participation in the implementation of programs, projects wl dogg ate nthe CY. Asencc of suchen ee ions {il disqualify the concerned SK officials rove such privilege. The National Youth paenlssion (NYC) and the Commissionon High Fducation (CHED) will issue the Buidelines forthe purpose Q HOW WILL THE Sk OFFICIALS AVAIL, OF THEIR PHILMEALTH COVERAGE FROM THE GOVERNMENT IF THs $x OFFICIALS ARE ALREADY EMPLOYED? WHAT PROOF WILL THE SK PRESENT TOTHE PRIVATE EMPLOYER SO as NOrTO BE DEDUCTED FoR PHILHEALTI COVERAGE? ‘A For the Phil Health benetits ofthe sk. Philteatth is ye Purpose, * to issue guicelines for the Lene KAVAN. OF THE FREE TUFTION FEE IN STATE UNIVERSITIES (SUCS)? CAN THE SK AVANL THE PREG TUITION FEE IN PURSUING GRADUATE STUDIES, DEGREE CR SECOND BACHELOR'S DEGREI AY AS per agreoment in an TED) ened Meeting on August 6, 2018, the Commission on Higher Education (CHED) will elevate te UniFAST Board the fo lowing issues In relation to SK tuition fee and mairieulation Privilege: (1) wheter RA 10931 prow gee the Sal Section 20(a) of RA 10742 eee ering that RA 0931 already Provides tor free tuition and matriculation foes for all Filipino students; and Page 7 of 12{2) whether the free tution and matticuation Privilege of SKs covers college and Braduate education (Master's Degree), vu ALLOWANCES AND HONORARIA @ WHETHER OR NOT THE Sk CAN ALLOCATE FUNDS FOR ALLOWANCES AND HONORARIA OF Sk MEMBERS (SK MEMBERS), SK SECRETAaY AND SK ‘TREASURER? Ar The Sangguniang Kabataan cannot allocate funds for the alicwances and 10742 13 OF SK Members, Sk Secretary and Sk 4 Feasurer as Section 20 of Ra far pt ovides that the Sangouniang mptaan funds shall be disursed solely rs seared empowerment purposes. which sin give priority de eeeoeaes eDiets and acitees thas will promote and ensure tie ¢ ‘access to quality education silent neotection. climate change adn isasterrisk reduction and resilieney. goa The duly elected and proclaimol SK Official is prohibited to accept employment rae @overnment pursuant to Section 94 af te tase Government Code, which poston cht unless otherwise allowed by taw or by dhe primary functions of his topline, Heetee wr appointive focal offal shel Geo ‘any other office or ere ent 0 the government or any subdionion agency or instrumentality thereof, including governnent-owned or controlled corporations or their subsidiaries.” @ DOES THE PROHIBITION TO ACCEPT EMPLOYMENT IN THE GOVERMENT APPLIES ‘TO JOB ORDER OR CONTRACT oF SERVICES? AW The law intends to prohibit public alficials from holding positions in the SOvernment in whatever capacity, unless specificalg allowed by la. While it has been established that Job Order and Contract of Services have no sore egsr-emplovee relationship with he governanen entering into a contract of Fores OF fob order in the government fe stil considered as “working in the Eoverniment”. Therefore, wa find the herein Principle applicable, viz: “What anita Ce eauly done directly cannot be legally tone indirectly, Thus rute is basic regen acetsonable mind, does mutnced exptanotion Indeed, ifacts that cannot be ‘egally done directly can be dane indies ‘ht then all aws would be ilusory. Henee, SK officials, whether elected Or appointed. cannot be hired as job order or Contract of service employee in the zavernmentaffen or GOK RC GUNIANG BARANGAY MEMBER, WHO ISA FIRST 1 NOT HOLDING ANY ELECTIVE past BEFORE Ti SK ELECTIONS, AND HIs BROTHER, THE NEWLY ELE KABATAAN CHAIRPERSON. RE Kory ALLOWED TO 5 RESPECTIVE POSTS WITHOU + VIOLATING THE ANTI. TY PROVISION OF THESK REFORM ACT CONSIDERING THEY ARE RELATED AS BROTHERS A. DILG Legal Opinion No. 48, § 2018 Section 10 of RA 10742 prevides that lective or appointive official in the Sk “must not b Gil degree of consanguinity ut affinity nt el Ot £9 any regional, provincial, ety municipal or by where he or she seeks to be elected within the second ational official ‘angay official, 1 the locality wats herein case. the Sangguniang Barangay Member is a newly elected Davangay official white his brothes i al802 newly elected SK Chairperson. tt mre be noted that at the time of the {ine of candidacy and during tre conduc ot Glections, there 1s no incumbent elecad official related to the SK Chairperson within the 20 civil degree of consanguinity or affinity a6 he brother is merely a Page 10 of 12x. x1 (andidate and is yerto elected. Thus, there is no viak lation of anti-political dynasty under RA 10742 ‘The Department’s opinion on the COMELEC or the courts will ko, ORDINANCE: MAKING POWER OF sk Q. MAY THE SK PASS AN ORDINANCE CONSIDERING THAT THE SK REFORM ACE (RA 10742) PROVIDES THAT TUR SK CAN base RESOLUTION ONLY? ‘matter fs without prejudice to the view that A: The Sangguniang Kabataan can pass an ordinance and not merely resolutions. An dae je Wile isan Ordinance authorizing the SK anne budge:. The annual budget should be in the form «a lave IN, less than the 1987 Philippine Constitution, Article Vi Section 29 srovides that “No money shall be paid by the Treas: ¥ except in pursuance of an appropriation Beal Gee att Ondine is alle, 1 posaasene gevarat permanent character ae i ciubleet of review by the Sanggunian, iar eocr Resolution merely ep sates for the declaration of sentiments or opinign of Sangguniang Kabataan for rovian 'Sswes or events and need nat be submitted tone highe sanggunian for review. The annual budget cf the SK should be embodied in an O-dinance and Should be subinitted to the Sargguniang Bayan Sangguniang Panlungsod for review: RESIGNATION OF ELECTED SKOFFICIAL, @ WHAT MUST THE DULY ELECTED AND PROCLAIMED SK OFFICIAL DO ‘TO VALIDLY RELINQUISH THE DUTIES AND RESPONSIBILITIES OF IIIS OFFICE? A he duly elected and proclaimed Sk official, who is also considered as barangay officials, may validly relinquish the duties and responsibilities of his office in ‘seeordance with Section 82 ofthe LG Code by. * Filing his/her resignation before the City/Municipal Mayor: and * Gumishing the DILG a copy of the resignation wh the action taken by the City/Municipal Mayor Such resignation sha Re decmedetfective upon acceptance hy the concerned LCE if not acted upon by the LCE within fiteen (15) working days fram receipt of the resignation Un the case of irrevocable resignation of Sk officials, Section 82 (4) of the L pohfies. whieh staves that, “irrevacuble resignation, by Code sanggunian members shall be deemed accepted upon presentation before an open session of the sanggunian docs nor yittl daly entered in its records: Provided, howeeen That this subsection dhes not apply to sanggunian members who ene subject to recall elections or to Cases where existing laws prescribed the manner of ‘acting upon such resignations. @ MAY THE SAID Sk OFFICIAL BE CHARGED CRIMINALLY FOR VICLATION OF ARTICLE 234 OF THE REVISED PENAL CODE? Poge 14 of 12‘A: The SK official may not be charged criminally provided that the concerned Sk comearal het Section 82 ofthe Ls} Code and such resignation was accepted by the Site he auithority. Otherwise the SK may be charged for violation Article one ofthe Revised Penal Code or Re'usal to Discharge Office. Such prvising eas law Shall be imposed upon any person who, having been elected by popular election 17 Public office, shall refuse without legal motive to be sworn in or te discharge the duties of said office For guidance. \ MARTIN B. DINO Undersecretary for Barangay Affairs Page 12 of 12