SK Order Skit

SANGGUNIANG KABATAAN ORDER NO.
____ SERIES OF 2023

AN ORDER ORGANIZING THE SANGGUNIANG KABATAAN INVENTORY TEAM (SKIT) FOR THE
TURNOVER OF BARANGAY PROPERTIES, FINANCIAL RECORDS, DOCUMENTS AND MONEY
ACCOUNTABILITIES BY ALL INCUMBENT BARANGAY AND SK OFFICIALS IN VIEW OF THE
OCTOBER 30, 2023 BARANGAY AND SANGGUNIANG KABATAAN ELECTIONS
WHEREAS, it is a declared policy of the state that all resources of the government shall be
managed , expended or utilized in accordance with law and regulations and safeguard against loss
or wastage through illegal or improper disposition in the operations of government;
WHEREAS, Section 375 of the Republic Act No. 7160, otherwise known as the Local
Government Code of 1991 provides fir the Primary and Secondary Accountability for Government
Property which mandates that eacg head of department or offices of the province, city, municipality
or barangay shall be primarily accountable for all government property assigned or issued to this
department or office. The person or persons entrusted with the possession or custody of
government property under the accountability of any head of department or office shall be
immediately accountable to such officer;
WHEREAS. Section 376 of the same Code states that the person in actual physical
possession of government property or entrusted with its custody and control shall be responsible
for its proper use and care and shall exercise due diligence in the utilization and safekeeping
thereof;
WHEREAS, Section 377 of the LGC states that the Punong Barangay as the head of the
Barangay Government, shall be primarily accountable for all government properties assigned to
and for the barangay while other accountable barangay officials entrusted with the possession or
custody of such government properties, under the accountability f the Punong Barangay, shall be
immediately accountable to the Punong Barangay;
WHEREAS, Article 71 Rule XIV defines Elective Local Officials to include the Members of the
Sangguniang Kabataan as elective officials at the barangay level;
WHEREAS, the Commission on Audit (COA) Handbook on the Financial Transaction of the
Sangguiang Kabataan (HFTSK) mandates the SK Chairperson shall be immediately and primarily
responsible for all funds and property pertaining to the SK, proper handling or custody of the funds
and property of the SK rests with the SK Treasurer, persons entrusted with the possession or
custody of the funds or property shall be immediately responsible to the SK Chairperson without
prejudice to the liability of wither party to the SK; and every officer with the possession or custody
of government funds or property shall be accountable therefore and for the safekeeping thereof in
conformity with the law;
WHEREAS, Republic Act No. 11935 mandates for the conduct of the synchronized Barangay
and Sangguniang Kabataan Election (BSKE) on the last Monday of October 2023 or October 30,
2023 and every three (3) years thereafter and the assumption of office of the elected Barangay
Officials shall commence at noon of November 30, 2023.
WHEREAS, the Department of the Interior and Local Government (DILG) Memorandum
Circular (MC) No. 2023-047 dated March 21, 2023 enjoin all incumbent Barangay and SK Officials
(BSKO) to conduct inventory of all government properties under their custody, a bd to tun-over
said properties to the incoming BSKOs not later than November 30, 2022;
WHEREAS, the same MC directs the creation of the Sangguniang Kabataan Inventory Team
(SKIT) to ensure that the Sangguniang Kabataan properties are properly turned over to the
incoming or elected Barangay officials..
NOW, THEREFORE, I, ___________________________., Sangguniang Kabataan Chairperson of
Barangay _____________ , the Municipality of Plaridel by the power vested upon me by law do hereby
order that:
Section 1. Organization and Composition of the Barangay _________________ Sangguniang
Kabataan Inventory Team. The SKIT is hereby organized and shall be composed of the following:
Chairperson: Sangguniang Kabataan Chairperson
Co-Chairperson: Sangguniang Kabataan Member
Members: Sangguniang Kabataan Member
Sangguniang Kabataan Member
Sangguniang Kabataan Secretary
Sangguniang Kabataan Treasurer
Representative Youth Organization Member of the LYDC
Katipunan ng Kabataan Member
Section 2. Roles and Functions. The BIT shall have the following roles and functions:
1. Conduct an Inventory of Properties and Money Accountabilities:
1.1 Conduct an initial inventory of all SK Properties, Financial Records

and Documents (PFRDs);
1.2 Accomplish SK Inventory and Turnover Form No. 1: Initial Inventory

of SK PFRDs
1.3 Submit the accomplished SKIT Form 1 to the Municipal Mayor,

through the LYDO, copy furnished Local COA and the concerned DILG
MLGOO.
1.4 Conduct final inventory of SK PFRDs, to include an inventory of

money, e.g. cash on hand and in bank, used and unused checks and
loans, if any, using SK Inventory and Turnover Form No. 2: Final
Inventory and Turnover of SK PFRDs and Money Accountabilities.
1.5 Submit the accomplished SKIT Form No. 2 to the Municipal Mayor,
thru the LYDO, copy furnished Local COA and the concerned MLGOO.
2. Conduct of Turnover Ceremony and Submission of Report:
2.1 Organize and conduct a Turnover Ceremony, to include a briefing on

the State of Barangay Governance, Financial Performance Report and
Key Challenges, among other information and accomplishments to the
new set of barangay officials;
2.2 Notify/Inform the Municipal Officials, DILG MLGOO, local COA and
barangay residents of the conduct of the turnover ceremony;
2.3 Submit a report and the accomplished Turnover Form No. 2 and other
relevant documents on the conduct of a turnover ceremony to the
Local COA, and the DILG MLGOO;
3. Ensure completeness of the following:
3.1 All SK financial reports, and other financial documents, official

receipts and other COA-prescribed forms.
3.2 Transcript, minutes of SK meetings and Katipunan ng Kabataan (KK)
Assembly.
3.3 Updated List of KK members.
3.4 SK Pass Book, Bank Statements and other Bank-related records and
documents.
3.5 All other documents involving SK transactions
3.6 Copies of the SK Annual and Supplemental Budget, ABYIP and CBYDP.
3.7 Copies of SK Resolutions.
4. See to it that all supplies and properties of the SK, that are in actual
possession or entrusted to the concerned SK officials, are properly
accounted and listed in the prescribed SKIT Forms.
5. Submit reports on the given timelines indicated in DILG MC No. 2023-47.
Section 3. Effectivity. This order shall take effect immediately.

Issued this ____ of July 2023 at Barangay ____________________, Plaridel, Quezon.
Sangguniang Kabataan Chairperson
Copy furnished:
● Municipal Mayor thru LYDO
● DILG MLGOO

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SANGGUNIANG KABATAAN ORDER NO.

____ SERIES OF 2023

1. Conduct an Inventory of Properties and Money Accountabilities:

1.1 Conduct an initial inventory of all SK Properties, Financial Records

1.2 Accomplish SK Inventory and Turnover Form No. 1: Initial Inventory

1.3 Submit the accomplished SKIT Form 1 to the Municipal Mayor,

1.4 Conduct final inventory of SK PFRDs, to include an inventory of

2.1 Organize and conduct a Turnover Ceremony, to include a briefing on

3. Ensure completeness of the following:

3.1 All SK financial reports, and other financial documents, official

5. Submit reports on the given timelines indicated in DILG MC No. 2023-47.

Section 3. Effectivity. This order shall take effect immediately.

Sangguniang Kabataan Chairperson

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