1. Appropriation Ordinance No. 2019-005 of Barangay Consuelo Enacted Under Resolution No

Republic of the Philippines Province of Cebu MUNICIPALITY OF SAN FRANCISCO

EXCERPTS FROM MINUTES OF THE 9th REGULAR SESSION FOR CALENDAR YEAR 2019 OF THE 11th SANGGUNIANG BAYAN OF SAN FRANCISCO, CEBU, HELD AT THE MUNICIPAL SESSION HALL ON SEPTEMBER 3, 2019.

PRESENT: HON. ALY A. ARQUILLANO Municipal Vice Mayor/Presiding Officer HON. ALLEN A. ARQUILLANO SB Member HON. SEVERINO O. GOK-ONG, JR. SB Member HON. REY A. TINDOY SB Member HON. RUBEN O. RANA SB Member HON. ROEL P. ANDRADE SB Member HON. ISRAEL B. GARRIDO SB Member HON. ALAN R. ARROJADO SB Member HON. FRANCIS N. LUCERNAS SB Member HON. NERISA L. ARQUILLANO ABC PRESIDENT/Ex-officio Member

ON OFFICIAL BUSINESS: HON. ATHEN M. ARQUILLANO SK FEDERATION PRESIDENT/Ex-officio Member

RESOLUTION NO. 085-2019

THE HONORABLE SANGGUNIANG BAYAN

Through: HON. ALY A. ARQUILLANO Presiding Officer

“Committee Report of Hon. Rey A. Tindoy, Chairman of the Committee on Finance, Budget and Appropriations, on the following Barangay Appropriation Ordinances on realignment of the 10% SK Funds, to wit:

1. Appropriation Ordinance No. 2019-005 of Barangay Consuelo enacted under Resolution No. 013 – SERIES 2019, realigning from the 10% SK Fund Socio-cultural Activity of One Hundred Thirty Thousand Pesos (P130,000.00), to Miss Tourism 2019 of One Hundred Thousand Pesos (P100,000.00).

2. Appropriation Ordinance No. 2019-05 of Barangay Sta. Cruz enacted under Resolution No. 16-2019 realigning the amount of One Hundred Twenty One Thousand Five Hundred Fifty Pesos (P121,550.00) from the 10% SK Fund (Seminars and Training, Reserve Fund for SK Election, Rent Expenses/Sound System, Bogsotoy, Basketball Tournament Inter-Sitio League, Out-Of- School Youth Program, Anti-Drug Symposium, Health Services and Adolescent, Sports Activity Barangay Level, and SK Activity, to:

Supplies for the Daycare Center - P 30,000.00 1 unit Laptop - 40,000.00 SK Officials & Youths Uniforms - 20,000.00 Sports Equipment - 20,000.00 BADAC Supplies - 6,550.00 SK Activity Feeding for Daycare - 5,000.00 Total - P121,550.00

Ladies and Gentlemen:

“The Committee on Finance, Budget and Appropriations submits its committee report on the above-stated Barangay Appropriation Ordinances of Barangays Consuelo and Sta. Cruz, which were referred to this Committee, on the basis of the following representations:

Backgrounder:

The Barangay Councils of Sta. Cruz and Consuelo enacted Appropriation Ordinances realigning their respective 10% SK Funds for the above-mentioned various purposes.

Applicable law/s: “REPUBLIC ACT NO. 10742, AN ACT ESTABLISHING REFORMS IN THE SANGGUNIANG KABATAAN CREATING ENABLING MECHANISMS FOR MEANINGFUL YOUTH PARTICIPATION IN NATION-BUILDING, AND FOR OTHER PURPOSES” SEC. 20. Sangguniang Kabataan Funds. – The Sangguniang Kabataan funds shall be governed by the following provisions: (a) All the income of the barangay derived from whatever source shall accrue to its general fund and shall, at the option of the barangay concerned, be kept as trust fund in the custody of the city or municipal treasurer or be deposited in „ a bank preferably government-owned, situated in or nearest to its area of jurisdiction. Such funds shall Resolution No. 085-2019 San Francisco, Cebu be disbursed in accordance with the provisions of this Act. Ten percent (10%) of the general fund of the barangay shall be set aside for the Sangguniang Kabataan. The Sangguniang Barangay shall appropriate the Sangguniang Kabataan funds in lump-sum which shall be disbursed solely for youth development and empowerment purposes; (b) The Sangguniang Kabataan shall have financial independence in its operations, disbursements and encashment of their fund, income and expenditures. As such, the Sangguniang Kabataan funds shall be deposited in the name of the Sangguniang Kabataan of the concerned barangay in a government-owned bank situated in or nearest to its area of jurisdiction with the Sangguniang Kabataan chairperson and the Sangguniang Kabataan treasurer as the official signatories; (c) All Sangguniang Kabataan funds shall be allocated in an annual budget, and if the funds allow, in a supplemental budget in accordance with the adopted Annual Barangay Investment Program. Both the Comprehensive Barangay Youth Development Plan and Annual Barangay Investment Program shall give priority to programs, projects and activities that will promote and ensure the equitable access to quality education, environmental protection, climate change adaptation, disaster risk reduction and resiliency, youth employment and livelihood, health and anti-drug abuse, gender sensitivity, sports development, and capability building which emphasizes leadership training; and (d) The Sangguniang Bayan or Sangguniang Panlungsod shall, within sixty (60) days upon receipt hereof, review the annual budget and supplemental budget of the Sangguniang Kabataan on their compliance in the immediately preceding provision and other existing laws, rules and regulations. Non compliance shall render said budgets inoperative either in whole or in part. Failure on the part of the sanggunian to complete the review within the prescribed period shall render the said annual budget deemed approved. All Sangguniang Kabataan funds derived from any source shall be stated in its financial records which shall be kept by the Sangguniang Kabataan treasurer, copy furnished the sangguniang barangay, in simplified manner as may be prescribed by the Commission on Audit (COA). All Sangguniang Kabataan funds shall be subject to all existing accounting and auditing laws, rules and regulations. “Joint Memorandum Circular (JMC) No. 1, s. 2019 of the Department of Budget and Management (DBM), Department of the Interior and Local Government (DILG), and the National Youth Commission (NYC), dated January 23, 2019” Guidelines on the Appropriation, Release, Planning and Budgeting Process for SK Funds Paragraph 3.3 Planning and Budgeting Process for the SK Fund 3.3.2.3 In the preparation of the SK Annual Budget, priority should be given to youth development and empowerment programs, projects, and activities in accordance with the Philippine Youth Development Plan and Local Youth Development Plan, as embodied in the approved Comprehensive Barangay Youth Development Plan (CBYDP) and Annual Barangay Youth Investment Plan (ABYIP), that will promote the following: a) Equitable access to quality education b) Environmental protection c) Climate change adaptation d) Disaster risk reduction and resiliency e) Youth employment and livelihood f) Health and anti-drug abuse g) Gender sensitivity h) Sports development i) Capability Building which emphasizes leadership training Paragraph 4.0 All undisbursed SK Funds as of December 31, 2018 under the custody of the barangay shall be transferred to the current account of the SK. The utilization thereof shall be subject to the subsequent planning and budgeting of the SK, in accordance with the policies and procedures prescribed under this JMC.

“Comments”

Appropriation Ordinance No. 2019-005 of Barangay Consuelo enacted under Resolution No. 013 – SERIES 2019 and Appropriation Ordinance No. 2019-05 of Barangay Sta. Cruz enacted under Resolution No. 16-2019, do not conform to the provisions of RA 10742, and JMC No. 1, s. 2019 of the DBM, DILG, and the NYC.

“Recommendations

Utilization of their respective 10% SK Funds is not within the ambit of the powers vested upon by the local sanggunians based on the provisions of RA 10742, and JMC No. 1, s. 2019 of the DBM, DILG, and the NYC.

Appropriation Ordinance No. 2019-005 of Barangay Consuelo enacted under Resolution No. 013 – SERIES 2019 and Appropriation Ordinance No. 2019-05 of Barangay Sta. Cruz enacted under Resolution No. 16-2019 are FOUND VIOLATIVE to the provisions of RA 10742, and JMC No. 1, s. 2019 of the DBM, DILG, and the NYC.

Inappropriate usage of the same shall be the liability of the local authorities concerned. Resolution No. 085-2019 San Francisco, Cebu

Now, therefore, on motion of Hon. Rey A. Tindoy, duly seconded by Hon. Francis N. Lucernas and was carried unanimously by all the Members presents and ASSEMBLED in session,

RESOLVED, that the above stated report be adopted and the recommendation embodied therein be, and is hereby APPROVED.

ENACTED BY A DULY CONSTITUTED QUORUM OF THE 11TH SANGGUNIANG BAYAN OF SAN FRANCISCO, CEBU THIS 3RD DAY OF SEPTEMBER 2019.

Certified Correct: ZENAIDA M. FORMENTERA Sangguniang Bayan Secretary Attested: ALY A. ARQUILLANO Municipal Vice Mayor/ Presiding Officer

Approved: ______Date

ALFREDO A. ARQUILLANO, JR. Municipal Mayor