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Inventory & Turnover of Barangay / Sangguniang Kabataan Properties
Inventory & Turnover of Barangay / Sangguniang Kabataan Properties
Background
Background
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.
Section 375 of the Local Government Code
Section 375 of the Local Government Code
Primary and Secondary Accountability for Government Property. - 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 the accountability of any head of department or office shall be immediately accountable to such officer.
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 therof under him to keep such records and make reports as may be necessary for his own information and protection.
The Punong Barangay
The Punong Barangay
On the bases of the 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 properies, under the accountability of the Punong Barangay, shall be immediately accountable to the Punong Barangay.
The SK Chairperson
The SK Chairperson
Article 71, Rule XIV defines Elective Local Officials to include the Members of the Sangguniang Kabataan as elective officials at the barangay level;
The Commission on Audit (COA) Handbook on the Financial Transaction of the Sangguniang Kabataan (HFTSK) mandates that the SK Chairperson shall be immediately and primarily responsible for all the funds and property pertaining to the SK.
Purpose
Purpose
In line with the conduct of the 2023 BSKE, MC 2023 - 047 is issued to:
Enjoin all incumbent Barangay and SK Officials (BSKOs) to conduct an inventory of all government properties under their custody, and to turn over said properties to the incoming BSKOs not later than November 30, 2023.
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.
Conduct of Turnover Ceremony by all outgoing and incoming BSKOs with the assistance and/or presence of C/MATT.
Ensure that barangay and SK properties and money accountabilities are properly turned over to the incoming/elected BSKOs.
Barangay Inventory Team (BIT)
Barangay Inventory Team (BIT)
The PB must create, through an Executive Order, the Barangay Inventory Team (BIT), composed of the following:
The PB must create, through an Executive Order, the Barangay Inventory Team (BIT), composed of the following:
POSITION
POSITION
COMPOSITION
COMPOSITION
Chairperson
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
At least 1 CSO/NGO Representative
BIT Activities/Functions
BIT Activities/Functions
ACTIVITY
ACTIVITY
OPR
OPR
TIMELINE (2023)
TIMELINE (2023)
Issue an Executive Order on the Creation of the BIT
Convene the Members of the BIT
Discuss the roles and responsibilities of BIT in the conduct of inventory of BPFRDs
Punong Barangay
August 7-11
4. Provide the City/Municipal Mayor and the DILG City Director or the City/Municipal Local Government Operations Officer, with a copy of the Executive Order
Punong Barangay
Not later than August 16
5. Conduct an initial inventory of all BPFRDs;
6. Accomplish the prescribed Inventory and Turnover Form No. 1
BIT
August 21 - 25
7. Submit the accomplished Inventory and Turnover Form No. 1 to the City/Municipal Mayor, through the C/M Accountant, copy furnished the local COA and DILG Field Office
BIT
Not later than August 31
8. Conduct the Final Inventory of BPFRDs and Money Accountabilities using Inventory and Turnover Form No. 2
In barangays without SK Officials, the Inventory and Turnover Form No. 2 should reflect the total amount of SK Funds that shall be turned over to the newly elected SK Officials.
9. Accomplished Inventory and Turnover Form No. 2
BIT
Not later than November 10
10. Submit the accomplished Inventory and Turnover Form No. 2 to the City/Municipal Mayor, through the City/Municipal Accountant, copy furnished the local COA and DILG Field Office
BIT
Not later than November 15
11. Plan and organize the conduct of formal Turnover Ceremony
12. Notify the City/Municipal Mayor; local officials; local COA; the DILG City Director or C/MLGOO and the newly elected barangay officials of the schedule of the turnover ceremony
BIT
Not later than November 17
13. Conduct the Turnover Ceremony (same schedule with the SK)
Punong Barangay
Not later than 12 Noon of November 30
Sangguniang Kabataan Inventory Team (SKIT)
Sangguniang Kabataan Inventory Team (SKIT)
The SK Chairperson must create, through an Order, the Sangguniang Kabtaan Inventory Team (SKIT), composed of the following:
The SK Chairperson must create, through an Order, the Sangguniang Kabtaan Inventory Team (SKIT), composed of the following:
POSITION
POSITION
COMPOSITION
COMPOSITION
SKIT Chairperson
SK Chairperson
SKIT Vice Chairperson
Member of the SK (To be Chosen by the SK Chair)
SKIT Members
2 Regular SK Members
SK Secretary
SK Treasurer
Representatives from the Youth Organizations who is/are members of the Local Youth Development Council (LYDC)
At least one (KK) member
SKIT Activities/Functions
SKIT Activities/Functions
ACTIVITY
ACTIVITY
OPR
OPR
TIMELINE (2023)
TIMELINE (2023)
1. Issue an Order on the Creation of SKIT
2. Convene the members of the SKIT
3. Discuss the roles and responsibilities of SKIT in the conduct of inventory SK properties
SK Chairperson
August 7-11
4. Submit the Order to the City/Municipal Mayor, through the Local Accountant and the Local Youth Development Officer (LYDO), copy furnished the Punong Barangay, DILG City Director or the City/Municipal Local Government Operations Officer
SK Chairperson
Not later than August 16
5. Conduct an initial inventory of all SK properties, financial records and other documents
6. Accomplish the SK Inventory and Turnover Form No. 1
SKIT
August 21 - 25
7. Submit the accomplished SK Inventory and Turnover Form No. 1 to the City/Municipal Mayor, through the C/M Accountant, copy furnished the Punong Barangay, local COA and DILG Field Office
SKIT
Not later than August 31
8. Conduct the Final Inventory of SK PFRDs and Money Accountabilities using SK Inventory and Turnover Form No. 2
9. Accomplish SK Inventory and Turnover Form No. 2
SKIT
Not later than November 10
10. Submit the accomplished SK Inventory and Turnover Form No. 2 to the City/Municipal Mayor, through the City/Municipal Accountant and LYDO, copy furnished the local COA and DILG Field Office
SKIT
Not later than November 15
11. Plan and organize the condcut of formal Turnover Ceremony, in coordination and collaboration with the Punong Barangay
12. Notify the C/M Mayor, local officials, local COA, the DILG City Director or C/MLGOO and the newly elected SK Officials of the conduct turnover ceremony
SKIT
Not later than November 17
13. Conduct the Turnover Ceremony (same schedule with the barangay)
Punong Barangay/SK Chairperson
Not later than 12 Noon of November 30
City / Municipal Assessment Transition Team
City / Municipal Assessment Transition Team
The City/Municipal Mayor will create the C/MATT through an Executive Order NLT September 30, 2023 composed of the following:
The City/Municipal Mayor will create the C/MATT through an Executive Order NLT September 30, 2023 composed of the following:
POSITION
POSITION
COMPOSITION
COMPOSITION
C/MATT Chairperson
C/MATT Chairperson
C/M Accountant or other City / Municipal Official as may be appointed by the LCE
C/M Accountant or other City / Municipal Official as may be appointed by the LCE
C/MATT Co Chairperson
C/MATT Co Chairperson
DILG Field Officer
DILG Field Officer
C/MATT Vice Chair
C/MATT Vice Chair
C/M Treasurer (or other City / Municipal Official as may be appointed by the LCE)
C/M Treasurer (or other City / Municipal Official as may be appointed by the LCE)
C/MATT Vice Chair
C/MATT Vice Chair
- City / Municipal Assistant Treasurer
- City / Municipal Budget Officer
- Local Youth Development Officer
- At least 2 LYDC members (except LYDC President and Vice President
- Other City / Municipal Official / Employees as may be designated by the City / Municipal Mayor
C/MATT Duties and Functions
C/MATT Duties and Functions
Remind all Punong Barangays, SK Chairperson 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 turnover of their respective B/SK PFRDs and Money Accountabilities of the component barangays and SKs.
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.
Ensure completeness of BPFRDs/SKPFRDs and liquidation of all money accountabilities by the concerned 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.
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 elected/re-elected BSKOs.
Barangay and SK Inventory and Turnover for the November 2026 Elections
Barangay and SK Inventory and Turnover for the November 2026 Elections
In view of the November 02, 2026 Barangay and Sangguniang Kabataan Elections (BSKE), the DILG MC 2026-021 was issued to:
Ensure smooth transition of Barangay and SK governance, through proper checking, physical inventory, verification and documentation of all barangay and Sangguniang Kabataan (SK) properties prior to the assumption of office by the newly elected or incoming barangay and SK officials.
Enjoin the City, Municipal, Barangay and SK Officials concerned for the creation or establishment of the following:
2.1. Barangay Inventory Team (BIT);
2.2 SK Inventory Team (SKIT); and
2.3 City/Municipal Assessment and Transition Team (C/MATT)
2.4 Establish a clear transfer of accountability and responsibility from the outgoing officials to the incoming officials for all barangay and SK properties.
Punong Barangays
Create, through an Executive Order, the Barangay Inventory Team (BIT); and
Lead the BIT and ensure to undertake the conduct of the initial and final inventory’, and other activities as stated in Annex “B” of this Circular.
SK Chairpersons
Through an Order, create the Sangguniang Kabataan Inventory Team (SKIT); and
Lead the SKIT and ensure to undertake the conduct the initial and final inventory'! and other activities as indicated in Annex “D” of this Circular.
Accountable Barangay and SK Officials
Submit to the BIT/SKIT the list of all barangay/SK properties under their custody or possession;
Liquidate or settle all money accountabilites and other financial concerns; and
Turn over all B/SK PFRDs to the BIT/SKIT before the
expiration of the term of office.
Accountable Barangay and SK Officials
Submit to the BIT/SKIT the list of all barangay/SK properties under their custody or possession;
Liquidate or settle all money accountabilites and other financial concerns;
Turn over all B/SK PFRDs to the BIT/SKIT before the expiration of the term of office;
In case of loss of barangay properties occurring in transit or caused by fire, theft, force majeure, or other casualty, the accountable barangay officials concerned are directed to comply with the requirements under Article 442 of the Implementing Rules and Regulations of RA No. 71602, before the expiration of their respective term of office;
In the case of the SK, the accountable SK Officials are advised to undertake the procedures/activities as stipulated in the COA Handbook on the Financial Transaction of SK (HFTSK)'3, to wit:
Type of Loss
Table No.
HFTSK Page No.
Loss of Cash Due to Theft, Robbery or Other Causes
4
18-20
Loss of Purchased Semi- Expendable Property
14
51-53
Loss of Purchased Property
Equipment
22
78-81
City/ Municipal Mayors
In the exercise of their power of general supervision over component barangays pursuant to Section 32 of Republic Act No. 7160, the City and Municipal Mayors are encouraged to ensure the smooth and orderly turnover of responsibilities for the proper use, management, and care of government funds and properties by the Barangays and Sangguniang Kabataan Officials (BSKOs), and to undertake the following:
1.1 Direct all BSKOs to adhere to the Circular;
1.2 Provide necessary support to all BITs and SKITs for them to efficiently and effectively perform their respective roles and responsibilities;
1.3 Establish, through an Executive Order, the City/Municipal Assessment and Transition Team (C/MATT);
1.4 Direct the C/MATT Chairperson to convene the team and to discuss their roles and responsibilities, and the activities to be undertaken as indicated in Annex “E” of the Circular;
1.5 Ensure that C/MATT perform their duties and functions;
1.6 Enjoin all BSKOs 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;
1.7 Implement a mechanism to ensure the protection, safety and the actual physical presence/ availability of all barangay and SK properties which shall be subsequently turned over to the newly elected barangay and SK Officials;
1.8 Attend or authorize the City/Municipal Officials and or/ employees to attend and witness the scheduled Turnover Ceremony of the component Barangays and SKs;
1.9 Ensure the orderly and successful conduct of the turnover ceremony within the jurisdiction;
1.10 Initiate legal action, whenever necessary, against the Punong Barangays, SK Chairpersons and other BSKOs who failed to return or turn over the government properties entrusted to them or within their custody.
DILG Regional Directors
1.1 Cause the immediate and widest dissemination of this Circular to all the local government units under their jurisdiction.
1.2 Ensure compliance with this Circular by the local officials concerned;
1.3 Direct the DILG Field Officers to:
1.3.1 Remind the Punong Barangays, SK Chairpersons and other BSKOs of their respective roles and responsibilities as provided in this Circular and in Annexes 3 and 4 hereof;
1.3.2 Monitor the conduct of the initial and final inventory of BSKPFRDs and Money Accountabilities by the BSKOs;
1.3.3 Attend the meetings/activities of C/MATT, especially during the conduct of the initial and final assessment, verification and actual checking of the BSKPFRDs and Money Accountabilities;
1.3.4 Attend the Turnover Ceremony and witness the actual
turnover of BSKPFRDs and Money Accountabilities by the
outgoing BSKOs to the incoming BSKOs;
1.3.5 Retain a copy of the List of BSKOs that failed to turn
over the government properties under their possession or
custody as submitted by the City/Municipal Accountant or
the Designated C/MATT Chairperson;
1.3.6 Submit related reports by accomplishing the online Google Monitoring Spreadsheet (GMS), which can be accessed to the link that shall be disseminated upon approval of this Circular. The Provincial Director shall ensure the completeness, correctness of entries, and the timely submission of the required report by the DILG City/Municipal Field Office; and
1.4 Ensure the completeness, correctness of entries, and the timely submission of the required report, via online GMS, by the DILG Provincial, HUC and ICC Offices, based on the following timelines:
1.4.1 NLT September 30, 2026 - Initial Inventory Report, Creation of CMATT, BIT, and SKIT; and
1.4.2 NLT December 20, 2026 - Final Inventory and Turnover
Ceremony and other 2025 BSKE-related data.
Sanctions
Sanctions
The concerned 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.
Legal Bases / References
Legal Bases / References
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