Brgy Captain has no control over SK Funds

Section 329 of the Local Government Code of 1991 (RA 7160) mandates that "ten percent (10%) of the general fund of the barangay shall be set aside for Sangguniang Kabataan", which means that such funds shall be included in the barangay budget as a lump sum amount and transferred to the account of the SK as trust fund which maybe deposited to the city or municipal treasury or any depository bank.

Article 423 of the Rules and Regulations Implementing the Code further povides that " the said 10% share shall be appropriated and administered by the Sangguniang Kabataan and shall be spent for the purposes provided in Rule XXVII of the IRR except for personal services." Hence, a Punong Barangay has no control over the appropriation and administration of SK Funds.

In fact under Section 389 (b)(11), a Punong Barangay only exercises general supervision over the activities of the SK and SK funds shall be used in programs for the members' social, economic, cultural, intellectual, moral and physical development.

Before the fund is withdrawn or disbursed, the same must be in accordance with the approved budget of the SK pursuant to Section 433 of the Code. At the same time, a resolution should be passed by the SK earmarking a certain amount for such purpose/activity before disbursement is made. ( DILG Opinion No. 4. s 2009)