The Sangguniang Kabataan

In the Philippines

, the Sangguniang Kabataan (SK) is subject to rules and regulations that govern the proper use of SK funds to ensure transparency, accountability, and responsible financial management. The SK is not allowed to withdraw any amount from their SK funds without following specific provisions and controlling factors. Here are some important points to consider regarding the use of SK funds and oversight of SK functions:

Guidelines for SK Funds: SK funds are governed by the Local Government Code of 1991 and its subsequent amendments, as well as the SK Reform Act of 2015. These laws provide guidelines on the allocation, disbursement, and utilization of SK funds for youth development programs and projects.

Budgeting and Approval Process: The SK is required to prepare an annual budget that outlines proposed expenditures for youth programs and activities. This budget must be approved by the SK Council through a majority vote and endorsed by the barangay council.

Accountability and Reporting: The SK Chairman and the SK Council are responsible for maintaining accurate financial records, receipts, and documentation of all transactions

Oversight by the Barangay Council: While the SK operates independently in managing its funds, the barangay council, with the Punong Barangay as the head, provides oversight and monitoring of SK activities. The barangay council reviews the SK budget, financial reports, and the implementation of SK projects to ensure compliance with regulations.

Audit and Review: SK funds are subject to audit by the Commission on Audit (COA) to verify the legality, regularity, and propriety of financial transactions. The COA conducts periodic audits to assess the financial management practices of the SK and ensure that funds are used efficiently and effectively.

Community Participation and Transparency: The SK is encouraged to engage with the community, especially the youth sector, in planning, implementing, and monitoring youth programs and projects. Transparency in decision-making and fund utilization is essential to build trust and accountability within the barangay.

In conclusion, the SK is not limited to supervisory functions under the Punong Barangay but operates as an independent body with its own mandate and responsibilities, including the management of SK funds. There are provisions and check- and-balance mechanisms in place to ensure that SK funds are used appropriately for the benefit of the youth and the community, with oversight from the barangay council, auditing bodies, and regulatory frameworks set forth by relevant laws and regulations.

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