ASSOCIATION OF LOCAL GOVERNMENT ACCOUNTANTS

IN ILOILO AND GUIMARAS (ALGAI), Inc.

________________________________________________________________________
March 5, 2024

NIKKA JOAN H. SUGANOB

President, Sangguniang Kabataan Municipal Federation
Municipality of Santa Barbara
Province of Iloilo

Dear SKMF President Suganob,

Greetings!

Section 20 paragraph (b) of the Implementing Rules and Regulations of Republic Act No 10742, otherwise known as the
“Sangguniang Kabataan Reform Act of 2015” states that the SK shall have financial independence in its operations,
disbursements and encashment of their funds, income and expenditures;

DBM-DILG-NYC Joint Memorandum Circular (JMC) No. 1 series of 2019 provides the Guidelines on the Appropriation,
Release, Planning and Budgeting process for the SK funds;

COA Circular No. 2020-003 dated January 28, 2020 prescribes the use of the ‘Handbook on the Financial Transactions of the
Sangguniang Kabataan” on the proper recording and reporting of SK funds;

GPPB Circular 07-2019 dated July 17, 2019 was issued to provide guidance on how the SK, like any procuring entity, shall
conduct its procurement activities pursuant to Republic Act (RA) No. 9184 and its Implementing Rules and Regulations;

Republic Act No. 11768 - AN ACT STRENGTHENING THE SANGGUNIANG KABATAAN, INSTITUTIONALIZING
ADDITIONAL REFORMS TO REVITALIZE YOUTH PARTICIPATION IN LOCAL GOVERNANCE AND BY
PROVIDING HONORARIUM, OTHER BENEFITS, AND PRIVILEGES, AMENDING FOR THE PURPOSE CERTAIN
SECTIONS OF REPUBLIC ACT NO. 10742, OTHERWISE KNOWN AS THE “SANGGUNIANG KABATAAN
REFORM ACT OF 2015; and

LOCAL BUDGET CIRCULAR NO. 148 DATED DECEMBER 23, 2022 - IMPLEMENTING GUIDELINES ON THE
GRANT OF HONORARIUM TO SANGGUNIANG KABATAAN OFFICIALS PURSUANT TO REPUBLIC ACT NO.
11768.

In consonance with the above-enumerated laws, rules and issuances and in response to the requests of various Municipal SK
Federations Presidents, the Association of Local Government Accountants in Iloilo and Guimaras, Inc. (ALGAI) will conduct
“Training-Workshop on SK Financial Management” on April 5 - 7, 2024 at Punta Villa Resort Inc., Sto. Niño Sur, Arevalo,
Iloilo City.

In this connection we would like to invite the SK Chairpersons, SK Treasurers, SK Budget Monitoring Officers and other
interested SK Officials in your Municipality to attend this 3-day activity. A registration fee of Six Thousand Pesos
(P6,000.00) each participant shall be collected to defray venue, food, and seminar incidental expenses. Attached is the topical
outline for your reference.

Thank you very much for trusting ALGAI in this endeavor.

Yours truly,

ROCHILLE D. PALOMO
ALGAI - President