Question & AnswerQ&A (MEMORANDUM CIRCULAR NO. 2018-12)
The declared policy is that all government resources shall be managed, expended or utilized in accordance with law and regulations, and safeguarded against loss or wastage through illegal or improper disposition to ensure efficiency, economy, and effectiveness in government operations.
Local officials in actual physical possession of government property or entrusted with its custody and control are responsible for the proper use and care of such government property.
The term of office commenced at noon of June 30, 2018.
The purpose is to require Punong Barangays and concerned barangay officials to conduct inventory and turnover of all barangay properties, financial records, documents, and money accountabilities in preparation for the Barangay and Sangguniang Kabataan Elections to ensure transparent and accountable local governance.
BIT is composed of the Punong Barangay (chairperson), at least two Kagawads, Barangay Secretary, Barangay Treasurer, Bookkeeper or City/Municipal Representative, and at least two CSO Representatives, preferably from faith-based organizations or members of the Barangay Development Council (BDC).
The BIT must issue an executive order creating the BIT, conduct initial and final inventories of barangay properties and financial records, furnish copies of inventory forms to concerned officials, post final inventories conspicuously, organize turnover ceremonies, and ensure proper accountability and turnover of barangay properties and funds.
An outgoing barangay official must secure clearance from the Barangay Treasurer; the Barangay Treasurer must secure clearance from the Punong Barangay; and the outgoing Punong Barangay must secure clearance from the City/Municipal Mayor after the turnover of all barangay properties and records.
City/Municipal Mayors supervise barangays to ensure smooth and orderly turnover, direct barangay officials to adhere to the Circular, support Barangay Inventory Teams, create City/Municipal Audit and Transition Teams, monitor compliance, and post final inventories publicly.
Failure to turn over barangay properties and money accountabilities may lead to criminal charges under the Revised Penal Code and other existing laws.
The final inventory must be conducted on or before May 30, 2018.
Copies must be furnished to the City/Municipal Accountant, the local Commission on Audit (COA), and the concerned DILG City Director or City/Municipal Local Government Operations Officer (C/MLGOO).
The C/MATT supervises the Barangay Inventory Team, conducts audit and physical verification of barangay properties and financial records, ensures complete listing and turnover, submits reports of non-compliant officials to authorities, and assists in the turnover ceremony.
All barangay financial records, reports, finances, properties, legislative and administrative records, minutes of meetings, list and status of complaints before the Lupong Tagapamayapa, an updated Registry of Barangay Inhabitants, lists or inventories of local or international development projects, and logbooks containing barangay transactions.
DILG Regional Directors must disseminate the Circular widely, ensure compliance, assist Field Officers, direct Field Officers to implement the Circular, and submit consolidated regional reports on the creation of audit teams and conduct of inventory and turnover.