TO SUBJECT DATE Republic of the Philippines DEPARTMENT OF THE INTERIOR AND LOCAL GOVERNMENT _..<€R108 @ LOCAL GOVERNANCE REGIONAL RESOURCE CENTER 1 <@ oul OFF, 6, 'O Regional Office | PZ WWE ‘Aguila Ra, Sevilla, San Femando City, La Union /S “acconnsutt vmnrgion av8 REL ASED 3 2 sv. % uate 2B & ADVISORY Be Me EDA F Ne ALL PROVINCIAL DIRECTORS ~#8610N_ CONDUCT OF INVENTORY AND TURNOVER OF BARANGAY/SANGGUNIANG KABATAAN PROPERTIES, FINANCIAL RECORDS, DOCUMENTS AND MONEY ACCOUNTABILITIES BY ALL INCUMBENT BARANGAY AND SK OFFICIALS, AND THE CREATION OF THE BARANGAY AND SK INVENTORY TEAM AND THE CITY/MUNICIPAL ASSESSMENT AND TURNOVER TEAM, IN VIEW OF THE OCTOBER 30, 2023 BARANGAY AND SANGGUNIANG KABATAAN ELECTIONS March 23, 2023 Please cause the widest dissemination of the attached DILG Memorandum Circular No. 2023-047 dated March 21, 2023 signed by ATTY. BENJAMIN C. ABALOS, JR. to all Local Government Units (LGUs) under your jurisdiction. This memorandum aims to sustain a transparent, accountable and smooth transition of governance by the outgoing Barangay and Sangguniang Kabataan Officials to the incoming Barangay and SK Officials. In addition to this, please take note of the relevant activities and timelines stipulated in the memorandum circular to include the submission of signed consolidated report (Annex G and H) to this level on or before December 11, 2023. For compliance AGNES Al DE LEON, CESO V OIC-Regidnal Director ORDIARDILGMEDIRGSIieg x “Matino, Mahusay at Maaasahan” Tel. Nos. (072) 888 2108 + 888 2289 + 888 2204 + 888 3108 1888 7695 + 607 1245 + 607 1531 + 607 4467 to 70oe OF $ OFFICIAL “4, S RELEASED @ 3. Republic ofthe Philippines pomreg g DEPARTMENT OF THE INTERIOR AND LOCAL GOVERNMENT — Te ix DILG-NAPOLCOM Center, EDSA cor. Quezon Avenue, West Triangle, Quezon City %,psconos secnongs eww. dilg.gov.ph 409 wo MEMORANDUM CIRCULAR No. 2023-047, TO : ALL CITY AND MUNICIPAL MAYORS, ACCOUNTANTS, BUDGET OFFICERS, TREASURERS AND YOUTH DEVELOPMENT OFFICERS, PUNONG BARANGAYS, MEMBERS OF THE SANGGUNIANG BARANGAY, BARANGAY SECRETARIES AND TREASURERS, SANGGUNIANG KABATAAN (SK) CHAIRPERSONS, OTHER BARANGAY AND SK OFFICIALS, REGIONAL DIRECTORS AND FIELD OFFICERS, BARMM MINISTER OF THE INTERIOR AND LOCAL GOVERNMENT (MILG) AND OTHERS CONCERNED SUBJECT: CONDUCT OF INVENTORY AND TURNOVER OF BARANGAY/ SANGGUNIANG KABATAAN PROPERTIES, FINANCIAL RECORDS, DOCUMENTS AND MONEY ACCOUNTABILITIES BY ALL INCUMBENT BARANGAY AND SK OFFICIALS, AND THE CREATION OF THE BARANGAY AND SK INVENTORY TEAM AND. THE CITY/MUNICIPAL ASSESSMENT AND TURNOVER TEAM, IN VIEW OF THE OCTOBER 30, 2023 BARANGAY AND SANGGUNIANG KABATAAN ELECTIONS DATE MAR 21, 2023 1.0 BACKGROUND 1.1 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 safeguarded against loss or wastage through illegal or improper disposition, with a view to ensuring efficiency, economy and effectiveness in the operations of government’. 1.2 Section 375 of Republic Act (RA) No. 7160, otherwise known as the Local Government Code of 1991, provides for the “Primary and Secondary Accountability for Government Property”, which mandates that: 1.2.1 Each head of department or office of a province, city, municipality or barangay shall be primarily accountable for all government property assigned or issued to his department or office. The person or persons entrusted with the possession or custody of government property under gn Se, OFFIC S Mey —— $ ee ae Section 2 of Presidential Decree No. 1445, otherwise known as the “Government Auditing Code of the Philippines” > uy FRECEIVED 2 % ey. Z| statins, Mahusey a Maanashan?” ‘me Z creer tre ate §the accountability of any head of department or office shall be immediately accountable to such officer? 1.22 The head of a department or office primarily accountable for government property may require any person in possession of the property or having custody and control thereof under him to keep such records and make reports as may be necessary for his own information and protection®. 1.2.3 Buildings and other physical structures shall be under the accountability and responsibility of the Provincial or City General Services Officer or the Municipal Mayor or Punong Barangay, as the case may be* 1.2.4 Every officer primarily accountable for government property shall keep a complete record of all properties under his charge and render his accounts therefor semiannually to the Provincial or City General Services Officer or the Municipal Mayor or Punong Barangay, as the case may be’, 1.3 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®. 1.4 Section 377 provides for the “Measure of Liability of Persons Accountable for Government Property’ 1.5 On the bases of the above-cited provisions of RA No. 7160, the Punong Barangay, as the head of the Barangay Government, shall be primarily accountable for all government properties assigned or issued to and for the barangay while other accountable barangay officials entrusted with the possession or custody of such government properties, under the accountability of the Punong Barangay, shall be immediately accountable to. the Punong Barangay. 1.6 Article 71, Rule XIV defines Elective Local Officials to include the Members of the Sangguniang Kabataan as elective officials at the barangay level, 4.7 The Commission on Audit (COA) Handbook on the Financial Transaction of the Sangguniang Kabataan (HFTSK) mandates that the: 1.7.1. SK Chairperson shall be immediately and primarily responsible for all the funds and property pertaining to the SK. (Section 3.10) 1.7.2. Proper handling or custody of the funds and property of the SK rests with the SK Treasurer. (Section 3.11) jan 375{2) of Republic Act (RA) No, 7160. Section 375(b) of Republic Act (RA) No. 7160 * section 375(¢) of Republic Act (RA) No. 7160. ® Secton 375(d) of Republic Act (RA) No. 7160, . * Secon 376 of RA Ne. 7160 re ‘Responsioity for Proper Use and Care of Government Property Page 2 of 11 rn1.7.3 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 either party to the SK (Section 3.13) 1.7.4 Every officer with the possession or custody of government funds or property shall be accountable therefor and for the safekeeping thereof in conformity with law. (Section 3.1.4) 4.8 Republic Act No. 11935 mandates for the conduct of the synchronized Barangay and Sangquniang Kabataan Elections (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 and SK officials shall commence at noon of November 30, 2023 1.9 The Department, during the October 28, 2013 Barangay Elections and May 14, 2018 BSKE, issued DILG Memorandum Circular (MC) No. 2013-115 dated October 17, 2013” and DILG MC No.2018-12 dated February 1, 2018°, respectively, which aim to sustain a transparent, accountable and a smooth transition of governance by the outgoing barangays officials to the incoming Barangay and SK Officials (BSKOs). 2.0 PURPOSES 2.1 In line with the conduct of the 2023 BSKE, this Circular is issued to: 2.1.1 Enjoin all the incumbent Barangay and SK Officials (BSKOs) to conduct an inventory of all government properties under their custody, and to perties to the incoming BSKOs not /ater than November 30, 2023. 2.1.2 Direct the creation of the Barangay Inventory Team (BIT), Sangguniang Kabataan Inventory Team (SKIT), and the City/Municipal Assessment and Transition Team (C/MATT) by the Punong Barangays, ‘SK Chairpersons and the City/Municipal Mayors. 2.1.3 Conduct of Tumover Ceremony by all outgoing and incoming BSKOs with the assistance and/or presence of C/MATT. 2.1.4 Ensure that barangay and SK properties and money accountabilities are properly turned over to the incoming/elected BSKOs. 3.0 COVERAGE 3.1 This policy covers all Punong Barangays, Members of the Sangguniang Barangays, SK Chairpersons, other accountable BSKOs, City/Municipal Mayors and the concerned City/Municipal Officials/Employees, DILG Regional and Field Officers, BARMM-MILG and others concerned. "inventory and Turnover of Berergay Financial Records and Propertos eee ro erserer of ak Burangoy poperben France! Recoris, Documents (BPFROS) ond Maney ‘Aocountabiltes by af Incumbent Barangay Offcio's Page 3.0f 11 a ST)4.0 POLICY CONTENT 4.1 All concerned BSKOs, City/Municipal Officials/Employees shall perform the following: 4.1.1 PUNONG BARANGAY 4.1.1.1 Create, through an Executive Order, the Barangay Inventory Team stb. composed of the following Cc ITH | COMPOSITION Ch =a _______| Punong Barangay _| Vice Chairperson | Member of the Sangguniang |__| Barangay [to be selected by the PB] | | BIT Members ¥ 3 Regular Sangguniang Barangay | Members | | ¥ Barangay Secretary | ¥ Barangay Treasurer | ¥ Bookkeeper or City/Municipal Representative | | ¥ Atleast 1 CSO/NGO | __Representative 4.1.1.2 Ensure that the following activities/functions of BIT are undertaken and complied with: | TIMELINE p__Acmwiry | oPR (2023) 7, Issue an Executive Order® on the T | |__ Creation of BIT | | [2. Convene the members of the | Br) Punong August 7-11 [3.Discuss the roles + and| Barangay | responsibilities of BIT in the| | |__conduct of inventory of BPFRDs | | 4, Provide the City/ Municipal Mayor | and the DILG City Director or the Not later than City! Municipal Local | _ Punong August 16 Government Operations Officer, | Barangay with a copy of the Executive | Order | 5. Conduct an inital inventory of all | | BIT | August 21 to | 6. Accomplish the prescribed | August 25 | Inventory and Tumover Form} = BIT | No.1'® _| [7 Submit the | | nventory and Tumover Form BIT Not later than No.1 to the City/ Municipal Mayor, | _ | August 31 | 9 annex? ‘Sample Executive Onder of Punong Barangay. AimexB™ inventory and Turnover Form No.1: ntl Inventory of BPFRDs Page 4 of 11 eethrough the City/Municipal ] Accountant, copy furnished the | | | local COA and DILG Field Office | ae | 8 Conduct the Final Inventory of ~~] BPFRDs and Money| | Accountabilities using Inventory and Tumover Form No. 2" | | In barangays without SK BIT Not later than | Officials, the Inventory and November 10 | Turnover Form No. 2 should | reflect the total amount of SK Funds that shall be turned over to the newly elected SK | Officials. ___ |9. Accomplish Inventory and |__Tumover Form No.2 __ j0.Submit the accomplished Inventory and Turnover Form No | 2 to the City/Municipal Mayor, BIT —_| Not later than through the City’ Municipal November 15 | Accountant, copy furnished the | local COA and DILG Field Office_| | "Plan and organize the conduct of | formal_ Turnover Ceremony | Notify the City/Municipal Mayor, | local officials; local COA; the BIT Not later than | DILG City Director or C/MLGOO; November 17 | and the newly elected barangay | officials of the schedule of the |_tumover ceremony _ a 13. Conduct the Turnover Ceremony Punong Not later than | (same schedule with the SK) | Barangay 12 Noon of 4.1.2 SANGGUNIANG KABATAAN CHAIRPERSON’? |_November 30 4.1.2.1 Through an Order, create the Sangguniang Kabataan Inventory Team (SKIT), composed of the following POSITION | _____ COMPOSITION SKIT Chairperson SK Chairperson a SKIT Vice Chairperson ‘Member of the SK [to be chosen by LL _ __| the SK Chair] _ ‘SKIT Members |v 2 Regular SK Members | ¥ SK Secretary LL |v Sk Treasurer_ TT AnnexC"—Inyentoryand Turnover Form No.2: Fine Inventory and Turnover of HPFRDs and Money Accountabiites 1c ite may not be applleable in Barangays witout SK Offcals and those that uk not disburse SK Funds for lack of ‘quorumno SK members Page 5 of 11‘Annex Annex Annex 7 Representativels from the Youth Organizations © who is/are memberls of the Local Youth Development Council (LYDC) _|¥ Atleast one (1) KK member 4.1.2.2 Ensure that the following activities/functions of SKIT are undertaken and complied with: - ACTIVITY __OPR TIMELINE _ 1. Issue an Order" on the Creation | of SKIT 2. Convene the members of the| SK SKIT | Chairperson | August 7-11 | 3.Discuss the roles and| responsibilities of SKIT in the | | conduct of inventory SK | | | properties _ 4. Submit the Order to the City/ Municipal Mayor, through the | | Local Accountant and the Local | Youth Development Officer SK Not later than | | (LYDO), copy furnished the | Chairperson | August 16 | | Punong Barangay, DILG City Director or the City/ Municipal | Local Government Operations Officer | [5 Conduct an intial inventory of alt | SK properties, financial records SKIT | | | August 21 to Ea | _and other documents August 25 @. Accomplish the SK Inventory and Turnover Form No.1" | - 7. Submit the accomplished SK Inventory and Tumover Form No.1 to the City! Municipal Mayor, through the | SKIT Not later than | | City/Municipal Accountant and August 31 | LYDO, copy furnished the | Punong Barangay, local COA | and DILG Field Office : jo 8 Conduct the Final Inventory of | | SK PFRDs and Money| Accountabilities using SK} SKIT —_| Notllater than | Inventory and Tumover Form | | November 10 |_No. 25 | | 9. Accomplish SK Inventory and] | Not later than | TurnoverFormNo.2- |__| November 10 | ‘Sample SKC Order. SK Inventory ond Turnover Form No.1: intial inventory of PERDS ~ Si inventory and Turnover Form No, 2 Final Inventory and Turnover of PFRDS and Money Accountabilites Rage Blt SESfi0.Submit the accomplished SK] ] | Inventory and Turnover Form No. 2 to the City/Municipal Not later than Mayor, through the = City/ SKIT November 15. Municipal Accountant —_and | COA and DILG Field Office | _ _ 11. Plan and organize the conduct of formal Turnover Ceremony, in coordination and collaboration __with the Punong Barangay 2. Notify the City/Municipal Mayor, SKIT local officials; local COA; the DILG City Director or C/MLGOO; and the newly elected SK | Oficals of the conduct tumover __ceremony _ | 13. Conduct the T Not later than | (same schedule with the | Barangay/SK | 12 Noon of L_barangay) __| Chairperson | November 30 | Not later than | | LYDO, copy furnished the local | | November 17 4.1.3 ACCOUNTABLE BARANGAY AND SK OFFICIAL 4.1.3.1. Submit to the BIT/SKIT the list of all barangay/SK properties that are entrusted to him/her or under his/her custody/possession. 4.1.3.2 Liquidate or settle all money accountabilities or other financial concerns. 4.1.3.3 Tum over all B/SK PFRDs to the BIT/SKIT before the expiration of his/her term of office. 4.1.3.4 In case of loss of barangay properties occurring in transit or due to casualty or calamity, the concerned accountable barangay officials are directed to comply with the requirements stated under Article 442 of the Implementing Rules and Requiations of RA No. 7160, before the expiration of their respective term of office, such as the following, 4.1.3.4.1 Affidavit of the accountable barangay official containing a statement of the facts and circumstances of loss; 4.1.3.4.2. Affidavits of two (2) disinterested persons cognizant of the facts and circumstances of loss; 4.1.3.4.3 Final investigation report of the office and the proper government investigating agency; and 4.1.3.4.4 A list and description including book value, date of acquisition, property number, account classification, Page 7 of 11 acondition of the property and other additional relevant information of the properties lost duly certified by the Barangay Treasurer. Failure by the concerned accountable official to comply with such requirements, shall not relieve him/her of liability or allowed credit for any of such loss in the settlement of his/her account. 4.1.3.5 File @ request for relief before the concerned city/municipal auditor, through the barangay treasurer, within the statutory period of thirty (30) days or such a longer period as may be allowed by the city/municipal auditor"®. 4.1.3.6 In the case of the SK, the concemed Accountable SK Officials are advised to undertake the procedures/activities as stipulated | in the COA Handbook on the Financial Transaction of SK (HFTSK)", to wit: ‘Type of Loss Table No. | | ‘oss of Cash Due to Theft, | | Robbery or Other Causes 4 Loss of Purchased Semi- Expendable Property - “4 | CS | | Loss of Purchased Property | | | Equipment _ _ pd BE 4.1.4 CITYIMUNICIPAL MAYOR 4.4.4.4 The City/Municipal Mayors, in the exercise of their power of general supervision over component barangays, pursuant to Section 32 of RA No. 7160, are enjoined to ensure the smooth and orderly turnover of responsibilities for the proper use and care of government funds and properties by the Barangays and SKs, shall perform the following 4.1.4.1.1. Direct all BSKOs to adhere to this Circular. 4.1.4.1.2 Provide necessary support to all BITs and SKITs under his/her jurisdiction to efficiently and effectively perform related duties, roles and functions. 41.4.4.3 Create, through an Executive Order, the City/Municipal Assessment and Transition Team (C/MATT), not later than September 30, 2023, with the following composition and functions, to wit TDILG Memorandum Gkeular No, 2073-116 dated 17 October 2013 re Inventory and Turnover of Barangay Financial Records ‘and Properties + hps:te0a.gov ph » download » handbook tsk Page 8 of 11 A TL‘C/MATT Chairperson | C/M Accountant (or other City/Municipal Official as may be __| designated by the LCE) _ CIMATT Co-Chairperson | DILG Field Officer CIMATT Vice City/Municipal Treasurer (or other Chairperson City/Municipal Official as may be a designated by the LCE) —__ CIMATT Members City/Municipal Assist. Treasurer City/Municipal Budget Officer Vv Local Youth Development Officer At least 3 CSO representatives At least two (2) LYDC Member/s (except the LYDC President and | Vice President) Vv Other City/Municipal Official/ | Employees, as may be | designated by the City/Municipal 7 Mayor | C/MATT DUTIES AND FUNCTIONS | ¥ Remind all Punong Barangays, SK Chairpersons and other | accountable BSKOs to conduct initial and final inventory, | | prepare and submit the list of the government properties under their custody. ¥ Supervise the BIT and SKIT in the conduct of inventory and | | tumover of their respective B/SK PFRDs and Money Accountabilities. ¥ Plan and schedule the conduct of assessment and | checking of B/SK inventory of PFRDs and Money Accountabilities of the component barangays and SKs. |v Conduct assessment, verification and checking of the actual physical count of PFRDs of the component barangays and SKs as against the accomplished Inventory | and Turnover Forms prepared and submitted by BSKOs. v Ensure completeness of BPFRDs/SKPFRDs and liquidation of all money accountabilities by the concemed | accountable barangay officials before the conduct of the Turnover Ceremony. | ¥ Submit to the City/Municipal Mayor a list, containing the names of accountable BSKOs who failed to turnover B/SK PFRDs and money accountabilities, if any. | | v Assist the City/Municipal Mayor in ensuring the smooth and orderly transition, and the successful conduct of the | turnover ceremony by the outgoing BSKOs to the newly | _electedire-elected BSKOs. | Page 9 of 114.1.4.1.4. Direct the C/MATT to convene and discuss their duties and functions. 4.1.4.1.5 Ensure that members of the C/MATT perform their duties and functions. 4.1.4.1.6 Enjoin all Barangay and SK Officials to conduct inventory, list down all government properties within their custody and ensure smooth transition and turnover of properties, money accountabilities and responsibilities to the incoming/newly elected BSKOs, 4.1.4.1.7 Attend or authorize the City/Municipal Officials and or! employees to attend/witness the scheduled Tumover Ceremony of the component Barangays and SKs. 4.1.4.1.8 Ensure the successful conduct of turnover within the jurisdiction, 4.1.5 DILG REGIONAL DIRECTORS AND BARMM-MILG 4.1.5.1 Cause the immediate and widest dissemination of this Circular to all the local government units under their jurisdiction. 4.1.5.2 Ensure compliance with this Circular by the concerned local officials. 4.1.5.3 Direct the DILG Field Officers to perform their respective duties and functions to implement this Circular within their respective areas of responsibility. 4.1.5.4 Provide the City/Municipal Field Office, especially those that have a bigger number of barangays/SKs, with the necessary support and assistance. 4.1.55 Direct the Provincial Directors to provide assistance and/or assigned Provincial personnel to assist the C/MLGOOs in the conduct of inventory and turnover of Barangay and SK PFRDs and Money Accountabilities. 4.1.5.6 Submit the Regional Consolidated Reports'®, through the designated Regional StafffBSKE Focal Person, to DILG Secretary and Undersecretary for Barangay Affairs, through the National Barangay Operations Office (NBOO), via gooale drive, which will be shared to the Regions upon approval of this Circular. Reports may be submitted through a hard copy and/or via google drive. “Annex “G" Regional Mentoring Template, Page 10 of 11 A4.1.5.7 Ensure to submit the required reports not later than December 15, 2023. 5.0 SANCTION 5.1 The concemed accountable BSKOs who failed to turn over the government properties under their possession/custody may be held liable in accordance with the existing applicable laws, rules and regulations 6.0 ANNEXES 6.1 Annex “A” - Sample Executive Order of Punong Barangay. 6.2 Annex ‘B" - Barangay Inventory and Turnover Form No. 1: Initial Inventory of BPFRDs. 6.3 Annex “C’- Barangay Inventory and Turnover Form No. 2: Final Inventory and Tumover of BPFRDs and Money Accountabilities. 6.4 Annex “D" - Sample SKC Order. 6.5 Annex “E"- SK Inventory and Tumover Form No. 1: Initial Inventory of SK PFRDs 6.6 Annex *F’- SK Inventory and Turnover Form No. 2: Final Inventory and Tumover of SK PFRDs and Money Accountabilities. 6.7 Annex “G’- DILG Monitoring Form A (HUC/ICC/City/Municipal Consolidated Report) 6.8 Annex ‘H" - DILG Monitoring Form B (Provincial Consolidated Report) 6.9 Annex ‘I’ - DILG Monitoring Form C (Regional Consolidated Report) 7.0 APPROVING AUTHORITY ATTY. BENJAMIN C. ABALOS, JR. Secrets OSECIBCANBOOIesm Page 11 of 14 ST |