Table of

Contents
Financial Concerns 4
Planning and Budgeting 10
Benefits 14
Special Elections, Mandatory Training and 17
Other Related Concerns
LYDC and YORP Concerns 20
4 5

Pellentesque nec lectus non risus auctor lobortis. Vestibulum sit 58A and supporting documents are found to be
amet dolor a ante suscipit pulvinar. Sed lacinia. Aliquam erat complete and in order.
volutpat. In hac habitasse platea dictumst. Vivamus sit amet sem
vitae tellus ultricies consequat. Integer tincidunt tellus eget justo. 3. Upon receipt of the Authority to Accept
Class aptent taciti sociosqu ad litora torquent per conubia nostra, Payment (ATAP), proceed to the nearest
per inceptos hymenaeos. Authorized Government Depository Bank
(AGDB) where the Treasurer of the Philippines
Morbi pellentesque, mauris interdum porta tincidunt, neque orci (TOP) has a deposit account for payment of the
molestie mauris, vitae iaculis dolor felis at nunc. Maecenas eu assessed bond premium.
diam a leo porta interdum. In non massa quis odio feugiat sagittis. 4. Submit and present to the concerned CTOO II a
Quisque ac lorem. Maecenas ut sem sed ipsum suscipit copy of the validated deposit slip and ATAP as
malesuada. Nulla quis dui quis ante fermentum interdum. Proin proof of payment of the bond premium.
eget est a augue vehicula mattis. Pellentesque sed nisi at nisi

Financial Concerns
scelerisque iaculis. Phasellus orci. Nulla adipiscing. Suspendisse et
leo vel elit ullamcorper gravida. Proin tempor, ligula ut tincidunt Q: How can we pay the bond premium considering that we
tempor, mauris nibh feugiat odio, nec tincidunt erat orci dictum do not have the funds transferred to us yet?
purus. Etiam luctus odio. Aliquam adipiscing urna a felis. Quisque
sed elit in
Q: How caneros
wealiquet ultrices. Donec
(SK Chairperson and SKat sem. Vestibulum
Treasurer) cursus.
get bonded? A: You may request your Barangays to advance the
Integer dolor. Vestibulum sit amet sem nec augue fermentum amount due the National Government which shall
consectetuer.
A: The Integer
bondingjusto.
process is stipulated in Treasury Circular be deducted from the SK funds; alternatively, if you
No. 02-2009 dated August 2009. You may follow the have the capacity to shoulder the required premium,
Vivamus vel steps below:
sapien. Praesent nisl tortor, laoreet eu, dapibus quis, it will be subject to reimbursement from SK funds in
egestas non, accordance with the usual accounting and auditing
1. mauris. Cum sociis
Accomplish Generalnatoque penatibus
Form Nos 57A and et 58A
magnis(2 dis rules and regulations.
parturient montes, nascetur
copies) whichridiculus mus. Nullam
can be secured eleifend
from the District
pharetra felis. Mauris
Officesnibh velit, tristiqueOffices
(DOs)/Provincial ac, lacinia
(POs)in,ofscelerisque
the Bureau
et, ante. Donecof viverra tortor sed
the Treasury. nulla. Form
General Phasellus necshall
No. 58A magna.be Q: Do we need a TIN? If so, how can we apply for it?
Aenean vehicula, subscribed and sworn to before any officer aliquam
turpis in congue eleifend, mauris lorem
sem, eu eleifend est odio et pede. Mauris vitae mauris
authorized to administer oath, attaching therewith sit amet est A: Yes. In a letter to NYC dated 19 September 2019, the
rhoncus laoreet. Curabitur
two facilisis,
(2) passport sizeurna vel egestas
ID pictures, vulputate,by
accompanied Bureau of Internal Revenue invokes Section 4.2.II of
tellus purus accumsan ante, quis facilisis dui nisl a nunc.
the following: Revenue Regulations (RR) No. 7-2012, which cites the
• eleifend
Latest nulla.
SwornSuspendisse
Statement ofpotenti.
Assets,Aliquam
Liabilities,
following:
Nulla vestibulum
turpis nisi, venenatisand non,Net Worth (SALN);
accumsan and
nec, imperdiet laoreet, lacus. “A person who, although exempt from the imposition of the
In purus est, mattis
• eget,
List ofimperdiet
bondablenec, fermentum
public congue,by
officers certified tortor.
the taxes imposed under the Code, as amended, is nevertheless
Aenean ut nibh. Nullam officerhendrerit
in chargeviverra dolor. Vestibulum
of Administrative and/or fringilla, required to withhold taxes on account of income payments
lectus id viverra malesuada, enim mi adipiscing ligula,
Finance Department (see Annex D of TC No. et made to taxable individuals or entities, are required to or may
bibendum lacus lectus id sem. Cras risus turpis, varius ac, feugiat secure TIN.”
02-2009)
id, faucibus vitae, massa. Nunc gravida nonummy felis. Etiam
2. sit The
suscipit, est ametforms together
suscipit withest
sodales, the required
neque supporting
suscipit erat, nec The above-mentioned provision vis-a-vis the
suscipit sem enim documents
eget leo.shall be filedrutrum
In porttitor with the Chief
leo. Treasury
Ut eget leo. financial independence clause in RA 10742 surmises
Operations Officer II (CTOO II) assigned at the BTR
DOs/POs having jurisdiction over the agency. The that the SK shall become a withholding agent on
Nulla quis nibh.CTOO Proin IIac pede
shall vel ligula
assess facilisis gravida.
the applicable bond Phasellus
premium purchases made to taxable individuals or entities.
purus. Etiam sapien. Duisthe
and issue diam urna,
ATAP iaculis
when ut, vehicula
General Forms ac,
57Avarius
and

Sangguniang Kabataan’s Frequently Asked Questions FINANCIAL CONCERNS

6 7

Therefore, the SK shall acquire their TIN, specifically an 1. At least one (1) original valid photo-
Organizational TIN. bearing ID of the SK Chairperson
You may register at the Revenue District Office (RDO) having and the SK Treasurer
jurisdiction over the location of the barangay. For the directory 2. Two (2) recent ID photos of the SK
of RDOs, they may visit: https://www.bir.gov.ph/index.php/ Chairperson and the SK Treasurer
contact-us/directory/revenue-district-offices.html 3. SK Resolution* stating its
To process the TIN application, you will need the following authorized signatories
documentary requirements: 4. SK Chairperson’s Oath of Office and
• Two (2) original copies of BIR Form No. 1903 Appointment Paper of the SK
[Application for Registration (For Corporations, Treasurer
Partnerships (Taxable/Non-Taxable) including GAIs, 5. In case of temporary or permanent
LGUs, Cooperative and Association] January 2018 vacancy in the position of the SK
version; and Chairperson, the following shall be
• Photocopy of SK’s Proof of Registration (any required:
document that shows the official name of the SK a. New SK Resolution* when
issued by the governing body or a certification from the previous SK Resolution
the Barangay or Local Government Unit of the specifically indicates the
existence of such body/organization.)
name of the former SK
Once you have completed the documentary requirements, Chairperson or SK Treasurer
you may now go to the Revenue District Office (RDO) having b. If the general term “SK
jurisdiction over your barangay and do the following: Chairperson” and “SK
a. Get a queueing number in the office entrance and Treasurer” were used in the
wait for the number to be called; SK Resolution* in the
b. Submit complete documentary requirements to the opening of account, a
New Business Registrants Counter (NBRC); certification* from the DILG
c. Payment of Registration Fee if the SK shall discharge on the assumption of the
proprietary functions (if the SK shall discharge successor as SK
governmental functions, registration fee shall be Chairperson, while for the
exempted); new treasurer, the
d. Secure an Authority to Print (ATP) if the SK performs appointment paper of the
proprietary functions (if SK performs governmental new SK Treasurer shall be
functions, ATP shall not be required) sufficient
e. Received duly approved BIR Form No. 1903, c. If there is a conflict on the
Certificate of Registration and/or ATP; assumption to the position of
f. Register Books of Accounts; and the new SK Chairperson, a
g. File appropriate tax returns and pay tax dues certification* from the DILG
on the assumption of the
Q: How do we open a bank account? successor shall be required.
A: If your chosen bank is Landbank of the Philippines, Please note that additional information may be required
depending on the assessment of Landbank’s Branch Officers.
please be advised of the following requirements: * Document may require notariaztion, please consult your
local branch for more info.

Sangguniang Kabataan’s Frequently Asked Questions FINANCIAL CONCERNS

8 9

For those with the Development Bank of the Philippines as

their chosen bank, please be advised of the following Q: Where can I get a copy of the COA Handbook?
requirements:
A: The Handbook can be accessed and downloaded
1. Submission of the following documents: through their website: https://www.coa.gov.ph
a. Certified true copies of: /phocadownload/userupload/Issuances/Circulars/
i. Oath of Office of duly elected SK Circ2020/COA_C2020-003_Annexes/
Chairperson/President and member who is Handbook_FTSK.pdf
appointed as SK Treasurer
ii. Sangguniang Bayan/Panglungsod Q: Can we start disbursing even if we have not attended the
Resolution creating the Barangay (Note: For training provided by the Commission on Audit?
the Barangays that do not have an available
Sangguniang Bayan or Panglungsod
Resolution, they may opt to request a A: You can already disburse, but it is highly
certification from their local DILG.) recommended that you wait to be trained by COA to
iii. Valid Government ID of SK Chairperson/ ensure that you have the proper know-how on the
President and SK Treasurer disbursement of their funds.
iv. SK Resolution* appointing the SK Treasurer
Q: Is it okay to disburse the fund through the old process
v. SK Resolution* authorizing the opening of the (Through the Brgy. Treasurer)?
deposit account and designating the duly
authorized signatories (SK Chairperson and
SK Treasurer) A: No. Since there is already the Joint Memorandum
Circular No. 2019-001 (DBM-DILG-NYC) released last
vi. 1x1 ID picture of SK Chairperson and SK January 23, 2019 a Guidelines on the Appropriation,
Treasurer
Release, Planning and Budgeting Process for the SK
2. Accomplishment by the SK Chairperson and SK Funds aligned to the provision given under Section
Treasurer of the following forms obtained from DBP 20 of Republic Act No.10742.
Branch:
a. Customer Information Form Q: Where can I get the copy of the Guidelines for
b. Deposit Record Form Appropriation, Release, Planning and Budgeting Process for
c. Signature Card the SK Funds?
3. Initial deposit depending on the type of account it
intends to open (Current/Savings) A: The Joint Memorandum Circular 2019-001 (DBM-
DILG - NYC) can be downloaded through the
* Document may require notariaztion, please consult your local branch for more info. website of DBM and NYC: https://www.dbm.gov.ph/
index.php/239-latest-issuances/joint-
For other banks that are not included in this guide (Veterans memorandum-circular/joint-memorandum-circular-
Bank, etc.) please consult the your local branch for their 2019/1356-joint-memorandum-circular-no-2019-001
requirements

Sangguniang Kabataan’s Frequently Asked Questions FINANCIAL CONCERNS

10 11

Pellentesque nec lectus non risus auctor lobortis. Vestibulum sit
amet dolor a ante suscipit pulvinar. Sed lacinia. Aliquam erat
volutpat. In hac habitasse platea dictumst. Vivamus sit amet sem
vitae tellus ultricies consequat. Integer tincidunt tellus eget justo.
Class aptent taciti sociosqu ad litora torquent per conubia nostra,
per inceptos hymenaeos.
Morbi pellentesque, mauris interdum porta tincidunt, neque orci
molestie mauris, vitae iaculis dolor felis at nunc. Maecenas eu
diam a leo porta interdum. In non massa quis odio feugiat sagittis.
Quisque ac lorem. Maecenas ut sem sed ipsum suscipit
malesuada. Nulla quis dui quis ante fermentum interdum. Proin
eget est a augue vehicula mattis. Pellentesque sed nisi at nisi
Q: Will the Barangay release the 10% funds in lump-sum,
quarterly, or monthly?
A: According to Section 3.1.1. of the DBM-DILG-NYC
JMC No. 1, s. of 2019, "The Sangguniang Barangay, in
turn, shall appropriate the said SK funds in lump-sum
in the pertinent appropriation ordinance." This means
that the SB will budget the SK funds as a whole (the
10%); this does not entirely translate to the actual
transfer of funds.

Planning and
scelerisque iaculis. Phasellus orci. Nulla adipiscing. Suspendisse et
leo vel elit ullamcorper gravida. Proin tempor, ligula ut tincidunt
tempor, mauris nibh feugiat odio, nec tincidunt erat orci dictum
With regards to the monthly deposit, please be
advised of Section 3.2.3 of the same JMC: "The SK

Budgeting
purus. Etiam luctus odio. Aliquam adipiscing urna a felis. Quisque
sed elit in eros aliquet ultrices. Donec at sem. Vestibulum cursus.
Integer dolor. Vestibulum sit amet sem nec augue fermentum
Funds shall be deposited by the barangay in the
current account of the SK not later than five (5) working
days after the crediting of the MONTHLY internal
consectetuer. Integer justo. revenue allotment (IRA) share of the barangay
consistent with the rules and regulations
Vivamus
Q: When vel
willsapien. Praesentrelease
the Barangay nisl tortor,
thelaoreet
10% funds eu, dapibus quis,
to our bank issued by the Commission on Audit (COA)." Thus, the
egestas
account? non, mauris. Cum sociis natoque penatibus et magnis dis
parturient montes, nascetur ridiculus mus. Nullam eleifend LGU still has a basis on transferring the funds on a
pharetra felis. Mauris nibh velit, tristique ac, lacinia in, scelerisque monthly basis.
A: Donec
et, ante. The Barangay will release
viverra tortor sed nulla.thePhasellus
10% fundsnec once you 1) are
magna.
already turpis
Aenean vehicula, bonded, and 2) have
in congue already
eleifend, opened
mauris lorem a current
aliquam However, there are other mechanisms or frequency
account.est
sem, eu eleifend Pursuant
odio et to Section
pede. Mauris3.2.2. of the
vitae DBM-DILG-NYC
mauris sit amet est
rhoncus laoreet. Curabitur facilisis,
Joint Memorandum urna
Circular No.vel1,egestas vulputate,
s. of 2019, the SK of depositing the funds to your account. Please be
tellus purus accumsan
funds shall beante, quis facilisis
deposited in yourdui nisl a account
current nunc. “not also advised of the 3rd paragraph of 3.2.3 of the
later than five (5) working days after the crediting of the same JMC, which states that "The barangay may opt
monthlyeleifend
Nulla vestibulum internal revenue allotment (IRA)
nulla. Suspendisse shareAliquam
potenti. of the to transfer/release the SK funds earlier than herein
turpis nisi,barangay,
venenatis consistent
non, accumsanwith the nec, imperdiet
rules laoreet, lacus.
and regulations issued prescribed on an annual, semestral or quarterly basis,
In purus est, mattis
by the eget, imperdiet
Commission on Audit nec, fermentum congue, tortor.
(COA).” subject to the written agreement between the
Aenean ut nibh. Nullam hendrerit viverra dolor. Vestibulum fringilla, barangay and the SK." This means that the transfer of
lectus id viverra malesuada, enim mi adipiscing ligula, et
Q: What will
bibendum happen
lacus lectustoid
the SK Cras
sem. Funds if there
risus turpis,are no elected
varius SK
ac, feugiat funds should be mutually agreed by you and the
Officials in the
id, faucibus barangay?
vitae, massa. Nunc gravida nonummy felis. Etiam barangay through a written agreement; such matters
suscipit, est sit amet suscipit sodales, est neque suscipit erat, nec must be properly documented. Additionally, the
suscipit
A: sem enim eget
According leo. In porttitor
to Section rutrum
3.2.4 of the same leo. Ut eget
JMC, the leo. transfer/release may also depend on the funds that
barangay shall transfer the corresponding ten percent the LGU allocates to your Barangay.
Nulla quis(10%)
nibh.SKProin
Fundac to
pede
the vel ligula
trust fundfacilisis gravida. Phasellus
of the barangay, and will
purus. Etiambe sapien.
released Duis diam
upon theurna, iaculis
election ut, vehicula
of the ac, varius
SK Officials.

Sangguniang Kabataan’s Frequently Asked Questions Planning and budgeting

12
Q: Can we proceed with the plans and budget if we do not have
a complete set of SK Officials?
A: Yes. Per DILG Legal Opinion No. 09-2020, you can
proceed despite having an incomplete set of Officials,
since only a quorum is needed in order for the SK to
transact business. Pursuant to Section 9 (b) of RA 10742,
and Section 53 of RA 7160 or the Local Government
Code of 1991, a quorum is defined as a majority (50% +1)
of the members who have been elected.
Q: Can we augment/realign our budget? What would be the
process in augmenting our budget?
A: Yes. Per DILG Memorandum Circular No. 2020-074, in a
letter dated April 2, 2020, the Department of Budget and
Management reiterates that, if funds allow, changes in
your Annual Budget may be done through a
Supplemental Budget under the following
circumstances:
(i) when supported by funds actually available
as certified by the SK Treasurer; and
(ii) if covered by new resources.
Further, pursuant to Section 336 of RA No. 7160 and
Article 454 (b) of its IRR, the following conditions and
requirements must be observed:
a. The SK Chairperson is authorized to use
savings and augment items in the approved
Annual Budget through a resolution passed by
the SK;
Sangguniang Kabataan’s Frequently Asked Questions
13
b. The authority granted to the SK
Chairperson covers the augmentation of
any item in the approved Annual Budget,
which upon implementation or subsequent
evaluation of needed resources is
determined to be deficient pursuant to
Article 454 (b) (2) of the IRR of RA No. 7160;
c. The amount to augment the deficient item
of the budget must be sourced from
savings as defined under Articles 454 (b) (1)
of the IRR of RA No. 7160; and
d. The item/s of budget to be augmented
from which the savings will be derived are
within the same expense class in the
approved Annual Budget of the SK.
Finally, in issuing a Supplemental Budget, changes in
the Annual Budget must be in line with the approved
Annual Barangay Youth Investment Program (ABYIP)
derived from the Comprehensive Barangay Youth
Development Plan (CBYDP).
It is understood that the pertinent provisions of RA
No. 10742, DBM-DILG-NYC JMC No. 1, s. 2019,
Handbook on the Financial Transactions of the SK as
prescribed through COA Circular No. 2020-003 dated
January 28, 2020, and other applicable budgeting,
accounting and auditing laws must also be observed
and complied with for this purpose within the same
expense class in your approved Annual Budget.
Planning and budgeting
14 15

Pellentesque nec lectus non risus auctor lobortis. Vestibulum sit
amet dolor a ante suscipit pulvinar. Sed lacinia. Aliquam erat
volutpat. In hac habitasse platea dictumst. Vivamus sit amet sem
vitae tellus ultricies consequat. Integer tincidunt tellus eget justo.
Class aptent taciti sociosqu ad litora torquent per conubia nostra,
per inceptos hymenaeos.
Morbi pellentesque, mauris interdum porta tincidunt, neque orci
molestie mauris, vitae iaculis dolor felis at nunc. Maecenas eu
diam a leo porta interdum. In non massa quis odio feugiat sagittis.
Quisque ac lorem. Maecenas ut sem sed ipsum suscipit
malesuada. Nulla quis dui quis ante fermentum interdum. Proin
eget est a augue vehicula mattis. Pellentesque sed nisi at nisi
enrolled in NSTP 2 (NSTP-CWTS program
component).
You must submit the application for exemption with
attached certificate of enrolment, Oath of Office,
Certificate of Good Standing, Copy of Approved
ABYIP, and Terms of Reference to be evaluated by
the NSTP-CWTS Coordinator. Written reports, with
photographs that document your participation in the
implementation of PPAs as outlined in the ABYIP
shall also be submitted.

Benefits
scelerisque iaculis. Phasellus orci. Nulla adipiscing. Suspendisse et For more information, kindly download the CHED
leo vel elit ullamcorper gravida. Proin tempor, ligula ut tincidunt NYC Joint Memorandum Circular No. 01, series of
tempor, mauris nibh feugiat odio, nec tincidunt erat orci dictum 2019 at the CHED website.
purus. Etiam luctus odio. Aliquam adipiscing urna a felis. Quisque
sed elit in eros aliquet ultrices. Donec at sem. Vestibulum cursus.
Q: When
Integer will we
dolor. get our Philhealth
Vestibulum sit amet sem coverage?
nec augue fermentum Q: Can we apply for a job in government?
consectetuer. Integer justo.
A: A baseline data of SK Officials nationwide is needed first A: No. Please be reminded of Section 94 (a) of the Local
Vivamus velin order forPraesent
sapien. Philhealth totortor,
nisl propose the total
laoreet amountquis,
eu, dapibus of
Government Code of 1991 or Republic Act No. 7160,
budget
egestas non, to be
mauris. Cumincluded in the next
sociis natoque GAA to ensure
penatibus et magnisthe dis
parturientcoverage
montes, nascetur
which states that “no elective or appointive official
of all SK ridiculus
Officials. mus. Nullam eleifend
pharetra felis. Mauris nibh velit, tristique ac, lacinia in, scelerisque shall be eligible for appointment or designation in
In the viverra
et, ante. Donec meantime,tortorwe advise
sed nulla.you to applynec
Phasellus for magna.
a PIN any capacity to any public office or position during
(Philhealth
Aenean vehicula, Identification
turpis in congue Number) and submit
eleifend, mauris lorem it aliquam
to the his tenure.”
sem, eu eleifend
nearestest odio et pede.
Philhealth Office,Mauris vitaehave
if you don’t mauris sityet.
one amet est
rhoncus laoreet. Curabitur facilisis, urna vel egestas vulputate,
Q: Arepurus
tellus we also exempted
accumsan in quis
ante, taking NSTPdui
facilisis 1 (Common
nisl a nunc.Module)? However, you are allowed to accept employment in
private offices or practice your profession as long as it
NullaA:vestibulum
No. Per eleifend
the CHED-NYC Joint Memorandum
nulla. Suspendisse Circular No.1
potenti. Aliquam does not conflict with your duties in the SK.
turpis nisi,series of 2019,
venenatis non,you must pass
accumsan nec,the NSTP 1 (Common
imperdiet laoreet, lacus.
In purus est, mattisbefore
Module) eget, imperdiet nec, fermentum
being exempted from taking congue, tortor.
the NSTP- Q: I am an acting SK Chairperson, can I receive honorarium?
Aenean utCWTS.
nibh. Nullam hendrerit viverra dolor. Vestibulum fringilla,
lectus id viverra malesuada, enim mi adipiscing ligula, et
bibendum A: Yes. DILG Opinion No. 58 s. of 2019 cites Section 393
Q: How willlacus
we belectus id sem.from
exempted Cras taking
risus turpis, varius ac, feugiat
the NSTP-CWTS?
id, faucibus vitae, massa. Nunc gravida nonummy felis. Etiam of the Local Government Code of 1991 or Republic
suscipit, est sit amet suscipit sodales, est neque suscipit erat, nec Act No. 7160: “Honorarium, as defined by the
A: sem
suscipit Youenim
will have
eget to apply
leo. for exemption
In porttitor withUt
rutrum leo. your respective
eget leo. Accounting and Auditing Manual (GAAM), is that
NSTP Coordinator/Director. You must have 1) passed the
remuneration given to public official for services
Nulla quisNSTP 1 (common
nibh. Proin ac pede module); 2) have
vel ligula good
facilisis standing
gravida. as an
Phasellus actually rendered.”
purus. EtiamSK sapien.
Official with
Duiscertification issuedut,
diam urna, iaculis byvehicula
the City/Municipal
ac, varius
Local Government Operations Officers; and 3)
Sangguniang Kabataan’s Frequently Asked Questions BENEFITS
16 17

If you were present in the Sangguniang Barangay
sessions and have dutifully fulfilled the roles of the SK
Chairperson as outlined in RA 10742, you may be entitled
to an honorarium.
Q: Can we allot honoraria/allowances for our SK Officials in the
annual budget?
A: No. Pursuant to Section 3.3.2.3 of the DBM-DILG-NYC
JMC No. 1. s. of 2019, citing the provision of Article 423 of
the Implementing Rules and Regulations of the Local
Government Code of 1991, the SK budget shall not be
Cras purus elit, hendrerit ut, egestas eget, sagittis at, nulla. Integer
justo dui, faucibus dictum, convallis sodales, accumsan id, risus.
Aenean risus. Vestibulum scelerisque placerat sem.
In eget sapien vitae massa rhoncus lacinia. Nullam at leo nec
metus aliquam semper. Phasellus tincidunt, ante nec lacinia
ultrices, quam mi dictum libero, vitae bibendum turpis elit ut
lectus. Sed diam ante, lobortis sed, dignissim sit amet,
condimentum in, sapien. Pellentesque nec lectus non risus auctor
lobortis. Vestibulum sit amet dolor a ante suscipit pulvinar. Sed
lacinia. Aliquam erat volutpat. In hac habitasse platea dictumst.
Vivamus sit amet sem vitae tellus ultricies consequat. Integer
tincidunt tellus eget justo. Class aptent taciti sociosqu ad litora

disbursed for personal services (salaries, honoraria, and
the like).
Q: Is a Master’s Degree included in the exemption from
payment of tuition and matriculation fees of the SKs?
A: Yes. Per DILG Legal Opinion No. 32, s. of 2018, since
tertiary education was not defined in RA No. 10742 and its
Special Elections,
torquent per conubia nostra, per inceptos hymenaeos.
Morbi pellentesque, mauris interdum porta tincidunt, neque orci
Mandatory Trainings
molestie mauris, vitae iaculis dolor felis at nunc. Maecenas eu
diam a leo porta interdum. In non massa quis odio feugiat sagittis.
Quisque ac lorem. Maecenas ut sem sed ipsum suscipit
and Other Related
malesuada. Nulla quis dui quis ante fermentum interdum. Proin
eget est a augue vehicula mattis. Pellentesque sed nisi at nisi
scelerisque iaculis. Phasellus orci. Nulla adipiscing. Suspendisse et

Concerns
IRR, it can be surmised that RA No. 10931 or the leo vel elit ullamcorper gravida. Proin tempor, ligula ut tincidunt
“Universal Access to Quality Tertiary Education Act” is tempor, mauris nibh feugiat odio, nec tincidunt erat orci dictum
applicable, so long as the master’s degree will be taken purus. Etiam luctus odio. Aliquam adipiscing urna a felis. Quisque
in state colleges/universities and those locally funded sed elit in eros aliquet ultrices. Donec at sem. Vestibulum cursus.
educational institutions within or nearest their area of Integer
Q: I am dolor. Vestibulum SK
a newly-elected sit amet
Officialsem necthe
from augue fermentum
special elections
jurisdiction. consectetuer. Integer justo.
and I wasn’t able to attend the simultaneous batches of the
Mandatory Training. Where and when can I attend the SKMT?
Vivamus vel sapien. Praesent nisl tortor, laoreet eu, dapibus quis,
egestas
A: non,
Youmauris. Cum sociis
may contact natoque
your local penatibus
DILG; they shalletbe
magnis dis
assisting
parturient montes, nascetur ridiculus mus. Nullam eleifend
you with regards to the conduct of the SK Mandatory
pharetra felis. Mauris nibh velit, tristique ac, lacinia in, scelerisque
Training.
et, ante. Donec viverra tortor sed nulla. Phasellus nec magna.
Aenean vehicula, turpis in congue eleifend, mauris lorem aliquam
sem,
Q: eu eleifend
In the est face-to-face
event that odio et pede. trainings
Mauris vitae
aremauris sit ametcan
not allowed, est
rhoncus laoreet. Curabitur
the SK Mandatory Trainingfacilisis, urna vel egestas
be conducted online? vulputate,
tellus purus accumsan ante, quis facilisis dui nisl a nunc.
A: Yes. In a letter dated May 11, 2020 from the Local
Nulla vestibulum eleifend
Government nulla. Suspendisse
Academy, potenti.
conduct of the Aliquam
SK Mandatory
turpis nisi,Training
venenatis non,via
online accumsan nec, imperdiet laoreet,
secure video-conferencing lacus.
platforms
In purus est, mattis eget, imperdiet nec, fermentum congue, tortor.
will be allowed. Further, NYC reiterates that pertinent
Aenean ut nibh. Nullam hendrerit viverra dolor. Vestibulum fringilla,

Sangguniang Kabataan’s Frequently Asked Questions Other related

BENEFITSCONCERNS
18 19

provisions from the DILG Memorandum Circular No.
2018-48, such as the roles, duties and functions of the
Regional and Provincial/City Management Teams shall
still be applicable.
Q: What can we do about non-performing SK Officials?
A: Per Section 18 of the IRR of the SK Reform Act of 2015,
“SK Officials may, after due process be suspended for not more
than six (6) months or removed from office by majority vote of all
members of the Sangguniang Panlungsod or Sangguniang
Bayan.”
Moreover, the Sangguniang Panlungsod or Pambayan
shall be the body to promulgate the rules on suspension
and removal from office of any elected SK Official.
Should you pursue filing charges against the concerned
SK Official to your Sangguniang Panglungsod or
Pambayan, please make sure that all proceedings are
properly documented.
(municipality), whose decision may be
appealed to the Office of the President; or
c. Sanggunian concerned, in the case of
other officers of the concerned
Pederasyon, whose decision shall be final
and executory.
Further, Section 33 also highlights the due process in
filing complaints:
“Within seven (7) days after the verified complaint is filed, the
Office of the President or the Sanggunian concerned, as the
case may be, shall require the respondent to submit their
verified answer within fifteen (15) days from receipt thereof, and
commence the investigation of the case within ten (10) days
after receipt of such answer of the respondent.”

Q: What is the process in filing complaints against an SK

Pederasyon Officer?

A: Pursuant to Section 32 of the DILG-COMELEC-NYC Joint

Memorandum Circular No. 1 s. of 2017, verified
complaints against any SK Pederasyon Officer shall be
initiated only by any officer or member of the concerned
Pederasyon and shall be filed before the following:

a. Office of the President - in the case of the

Panlalalawigan, Panlungsod/Bayan
Pederasyon Presidents who are ex-officio
members of the Sangguniang Panlalawigan,
Panlungsod (HUC, ICC, or Component City),
and the Pederasyon President of Pateros, NCR,
respectively, or;
b. Sangguniang Panlalawigan - in the case of
the Pambayang President who is an ex-officio
member of the Sangguniang Bayan

Sangguniang Kabataan’s Frequently Asked Questions Other related CONCERNS

20 21

Pellentesque nec lectus non risus auctor lobortis. Vestibulum sit 3. List of members in good standing
amet dolor a ante suscipit pulvinar. Sed lacinia. Aliquam erat 4. Constitution and by-laws
volutpat. In hac habitasse platea dictumst. Vivamus sit amet sem
vitae tellus ultricies consequat. Integer tincidunt tellus eget justo. 5. Endorsement (from Competent Authority)
Class aptent taciti sociosqu ad litora torquent per conubia nostra,
per inceptos hymenaeos. The hard-copies of the documentary requirements
of registering youth organizations and youth-serving
Morbi pellentesque, mauris interdum porta tincidunt, neque orci organizations shall be submitted to the appropriate
molestie mauris, vitae iaculis dolor felis at nunc. Maecenas eu office:
diam a leo porta interdum. In non massa quis odio feugiat sagittis.
Quisque ac lorem. Maecenas ut sem sed ipsum suscipit a. Municipal/City organizations –
malesuada. Nulla quis dui quis ante fermentum interdum. Proin Municipal/City Youth Development Office
eget est a augue vehicula mattis. Pellentesque sed nisi at nisi b. Provincial organizations – Provincial Youth

LYDC and YORP

scelerisque iaculis. Phasellus orci. Nulla adipiscing. Suspendisse et Development Office
leo vel elit ullamcorper gravida. Proin tempor, ligula ut tincidunt c. Regional and National organizations,
tempor, mauris nibh feugiat odio, nec tincidunt erat orci dictum

Concerns
consortiums, federations – National Youth
purus. Etiam luctus odio. Aliquam adipiscing urna a felis. Quisque Commission
sed elit in eros aliquet ultrices. Donec at sem. Vestibulum cursus.
Integer dolor. Vestibulum sit amet sem nec augue fermentum Electronic/scanned copies shall be forwarded to the
consectetuer.
Q: In the eventInteger justo.gatherings are prohibited in our
that mass National Youth Commission for the issuance of the
localities, can we conduct the LYDC Elections online? Unique Registration Number (URN) through the
Vivamus vel sapien. Praesent nisl tortor, laoreet eu, dapibus quis, YORP Online Hub. Thereafter, the appropriate offices
egestas
A: non,
Yes,mauris.
providedCum
thatsociis natoque penatibus
the elections et magnisindis
are still conducted a shall verify the registration information provided by
parturient montes, nascetur ridiculus mus. Nullam eleifend
transparent manner, which can be available through
pharetra felis. Mauris nibh velit, tristique ac, lacinia in, scelerisque the organizations. It shall be the responsibility of the
utilizing
et, ante. Donec secure
viverra live-streaming
tortor platforms.
sed nulla. Phasellus nec magna. YDOs to verify the details of the registering
Aenean vehicula, turpis in congue eleifend, mauris lorem aliquam organizations within their respective local
sem, eu eleifend
Q: In the est there
event that odio etare
pede.
onlyMauris vitae
a limited mauris of
number sitYORP-
amet est government unit (1st stage verification), while the
rhoncus
registeredlaoreet. Curabitur in
organizations facilisis,
a certainurnalocality,
vel egestas
can avulputate,
non-YORP NYC Area Officer and YORP Secretariat will verify the
tellus purusorganization
registered accumsan ante, quis of
be part facilisis dui nisl a nunc.
the LYDC? authenticity and completeness of the documents
(2nd stage verification). On the other hand, the NYC
NullaA:vestibulum
Yes, buteleifend
with thenulla. Suspendisse
following potenti.
conditions: 1) theyAliquam
shall be
turpis nisi,recognized
venenatis non, accumsan nec,Local
imperdiet Area Officers shall handle the verification of regional
by their respective Youthlaoreet, lacus.
Development and inter-regional organizations, while the YORP
In purus est, mattis eget, imperdiet nec, fermentum congue, tortor.
Aenean utOfficer, and 2) they
nibh. Nullam shall viverra
hendrerit be registered to the YORPfringilla,
dolor. Vestibulum by Secretariat shall handle the verification of national
their LYDO.
lectus id viverra malesuada, enim mi adipiscing ligula, et organizations, consortiums, and federations.
bibendum lacus lectus id sem. Cras risus turpis, varius ac, feugiat
id, faucibus
Q: How do wevitae, massa.
register inNunc gravida
the Youth nonummy felis.
Organizations’ Etiam
Registration If with deficiencies, the appropriate office (YDO, Area
suscipit,
Programest and sithow
amet suscipit
long sodales,
will the processest take?
neque suscipit erat, nec Officer, or YORP Secretariat) shall send a notice of
suscipit sem enim eget leo. In porttitor rutrum leo. Ut eget leo.
deficiency to the youth organization.
A: Prepare the following documents:
Nulla quis1.nibh. Proin ac pede
Registration formvel ligula facilisis gravida. Phasellus If there are no deficiencies, the Area Officer or YORP
purus. Etiam2. sapien. Duis
Directory ofdiam urna,
officers andiaculis ut, vehicula ac, varius
advisers Secretariat will approve the application through the

Sangguniang Kabataan’s Frequently Asked Questions Lydc and yorp CONCERNS

22

issuance of a system-generated confirmation of

registration via email. The YORP Secretariat will draft the
resolution of the approval of the registration and shall be
endorsed to the Chairperson of the Committee on Active
Citizenship (1 day).
Once the Commission Proper approves the resolution
(approx. 7 days), the YORP Secretariat will draft the
Certificate of Registration (approx. 7-14 days), which shall
be signed by the NYC Chairperson and CEO (approx. 1
month).
Certificates can either be picked up at the NYC office or
can be delivered via courier service (1 month after
approval of certificates). Q: What are the benefits of being registered in YORP?
The total process can take a total of 41 days, 7 hours and
20 minutes. A: YORP-Registered Organizations can use the official
YORP Seal. You will have access to free exclusive
Q: Where can we get the endorsement from? trainings offered by the NYC. Your organization shall
A: If you are a Community-Based Organization: also be prioritized in the selection of representatives
a. Certificate of Existence of Office from the Barangay
for youth consultations, NYC-initiated activities,
the office is located (if you have a physical office) international youth exchange programs, and other
b. Barangay Certification of Residence of the President avenues which may provide further exposure to your
(if you do not have a physical office) organization. NYC’s media outlets can promote the
c. Resolution of endorsement coming from the activities of your organization upon request. Lastly,
Sangguniang Kabataan YORP-registered organizations can also participate
If you are a School-Based Organization: in the Local Youth Development Council (LYDC).
• Certificate of Registration or Recognition from a
competent school authority supervising student Q: For the LYDOs, how can we get our username and ID?
affairs
If you are a Faith-Based Organization: A: The username and ID shall be given upon
• Certificate of Registration or Recognition from any coordination with the YORP Secretariat and IT Unit of
head/pastor of congregation or parish priest the NYC.
If you are a Chapter of a Multi-level Organization:
Q: For the organizations, how can we get our username and
• Certificate of Registration or Recognition from the ID?
president governing the highest organizational level
If you are representing a Consortium: A: A system-generated email will be sent to you once
• Certificate of Registration or Recognition issued you have been registered by the YORP Secretariat.
by the secretariat/board

Sangguniang Kabataan’s Frequently Asked Questions Lydc and yorp CONCERNS

 REFERENCES FOR FURTHER READINGS
NYC Citizen’s Charter, p. 17 for YORP Process. https://nyc.gov.ph/
citizens-charter/
Revitalized YORP Guidelines. https://drive.google.com/file/d/
1L4qW4CPnApJOj3uG3IoFqRQAGdaTKdSm/view
DBM-DILG-NYC Joint Memorandum Circular No. 1 s. of 2019. https://
www.dbm.gov.ph/index.php/239-latest-issuances/joint-
memorandum-circular/joint-memorandum-circular-2019/1356-joint-
memorandum-circular-no-2019-001
CHED-NYC Joint Memorandum Circular No. 1 s. of 2019. https://
ched.gov.ph/wp-content/uploads/Joint-Memorandum-Circular-No.-
01-Series-of-2019-Guidelines-for-the-exemption-of-the-SK-Officials-
from-taking-the-NSTP-CWTS-in-accordance-with-Section-16-No.-2-
of-RA-10742.pdf
LYDC Elections. https://drive.google.com/file/d/
1aBUBMT1aTM5bxMaUoyyGy4dyS5xzsTTd/view?usp=sharing
DILG MC 2019-151. https://dilg.gov.ph/issuances/mc/Guidelines-on-
Local-Youth-Development-Planning-Comprehensive-Barangay-Youth-
Development-Planning-and-Annual-Barangay-Youth-Investment-
Programming-of-the-National-Youth-Commission/3049
Handbook for the Financial Transactions of the SK. https://
www.coa.gov.ph/phocadownload/userupload/Issuances/Circulars/
Circ2020/COA_C2020-003_Annexes/Handbook_FTSK.pdf
DILG Memorandum Circular No. 2020-074. https://dilg.gov.ph/
issuances/mc/Realignment-and-Augmentation-of-SK-Budget-to-
Provide-Funds-for-Programs-Projects-and-Activities-PPAs-Related-to-
Coronavirus-Disease-2019-COVID-19/3198
DBP Letter. https://drive.google.com/file/d/1zS4paSFl9z9I_A-
Hua_1CghZUJXH9wHI/
view?fbclid=IwAR0QnkGjjRs7bHuqgPo77LLclWM0VPz2YO-eebF-
O4l6bymZVGKilOnQJuU
Bureau of Treasury Letter re Fidelity Bonding. https://
drive.google.com/file/d/
1eTnJQ0s4StRM3VsqMQZlGp14nGIo8UmQ/
view?fbclid=IwAR0VuHSm1Fo6UYxmS7eJwMg_LnNOQJPmjB1GJP
luHa7j0b5q2toEmhwQyac
Bureau of Internal Revenue Letter re TIN Application. https://
drive.google.com/file/d/1tiPpS-
uMy_e2iGv8wRFPbCpA8cFAhKeE/view
NYC’s Advisory re LYDC Elections Online. https://
www.facebook.com/NYCSangguniangKabataan/photos/
a.1116076671877437/1712555292229569
DILG-COMELEC-NYC Joint Memorandum Circular No. 1 s. of 2017.
https://dilg.gov.ph/issuances/jc/Guidelines-on-the-Conduct-of-
Sangguniang-Kabataan-SK-Pederasyon-Electionand-Rules-
Governing-Terms-of-OfficeSuspension-and-Removal-of-all-SK-
Pederasyon-Officers/84
DILG Legal Opinion on whether the Acting SK Chairperson is
entitled to Honoraria. https://dilg.gov.ph/legal-opinions/Legal-
Opinion-on-whether-the-Acting-SK-Chairperson-is-entitled-to-
honoraria/963
DILG Legal Opinion the Inclusion on master's degree in the
Coverage of Free Tuition. https://dilg.gov.ph/legal-opinions/
Coverage-of-SK-Scholarship-whether-it-includes-masters-
degree-taken-in-a-state-university/851
DILG Legal Opinion on the Utilization of SK funds with an
incomplete set of SK Officials. https://dilg.gov.ph/legal-opinions/
Legal-Opinion-on-the-utilization-of-Sanggunian-Kabataan-SK-
funds-where-there-is-an-incomplete-set-of-SK-Officials/999
 National Youth Commission - Sangguniang Kabataan
3F West Insula Building, 135 West Ave. Cor. EDSA, Quezon City
sk@nyc.gov.ph | 8-426-8536 / 8-426-8479
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