SK fund utilization

THE YOUTH of today are given the leeway of disbursing public funds without paren tal guidance. Last January, the Department of the Interior and Local Government (DILG), Department of Budget Management and National Youth Commission (NYC) issued a Joint Memorandum Circular (JMC) that prescribes the guidelines on the appropriation and release of the Sangguniang Kabataan (SK) Fund, provides for the planning and budgeting process, and emphasizes the associated posting requirements to enhance transparency and accountability.

The JMC reiterates the financial independence of the SK in spending its 10% fund as provided under Republic Act No. 10742 also known as the SK Reform Act of 2015. This means that it shall be automatically released by the barangay to the SK, and shall not be subject to any lien or holdback that may be imposed by the barangay. With this, there is a need to have a separate account for the fund with the SK Chairperson and SK Treasurer as official signatories. Barangay Officials shall be penalized if they fail to release any amount of the SK fund.

Since there is a separate budget for SK, there shall be also a separate plan from that of the barangay known as the Comprehensive Barangay Youth Development Plan. The plan will be the basis for the annual youth investment plan which contains the specific programs, projects and activities of the sector. The plan shall observe the policies and guidelines issued by NYC. It shall cover activities on the areas of health, education, economic empowerment, social inclusion and equity, peace building and security, governance, active citizenship and global mobility.

Before the implementation of RA No. 10742, activities of the SK go through with the regular procurement process. The SK chairperson proposes the activity then the barangay treasurer and Committee on Finance chairperson give cer-