Revised IRR of Sangguniang Kabataan Reform Act

State policies and objectives

The State recognizes the vital role of the youth in nation-building and promotes and protects their physical, moral, spiritual, intellectual, and social well-being.
The State inculcates patriotism, nationalism, and other desirable values in the youth.
The State encourages youth involvement in public and civic affairs.
The State shall establish adequate, effective, responsive, and enabling mechanisms and support systems that empower the youth and ensure their meaningful participation in local governance and nation-building.
The Revised IRR seeks to better empower the Sangguniang Kabataan (SK) to fulfill its mandate of representation for the youth and to serve as venues for direct youth participation in day-to-day local affairs and long-term community improvement.

Definitions used in the Revised IRR

Annual Barangay Youth Investment Program (ABYIP) means the yearly program based on the Comprehensive Barangay Youth Development Plan, containing specific programs, projects, and activities with corresponding project costs and fund flow timing approximations.
Bonded Officer means an accountable public officer considered bonded upon payment of bond premium under Public Bonding Law (Revised Administrative Code of 1917).
Commission means the National Youth Commission created under Republic Act No. 8044.
Comprehensive Barangay Youth Development Plan (CBYDP) means the three (3)-year comprehensive youth development plan of the barangay formulated by the SK in consultation and with concurrence of the Katipunan ng Kabataan (KK) and anchored on the Philippine Youth Development Plan (PYDP) and other local youth development plans (LYDP) at provincial, city, and municipal levels.
Internal Rules of Procedure means SK guidelines on internal organization, order of session, process/parliamentary procedure, and discipline of members.
Local Chief Executive (LCE) means the provincial governor and city/municipal mayor.
Local Government Operations Officer (LGOO) means the head of the DILG office stationed in the concerned LGU.
Local Sanggunian means the Sangguniang Panlalawigan, Sangguniang Panlungsod, Sangguniang Bayan, and Sangguniang Barangay.
Local Youth Development Council (LYDC) means the multi-sectoral youth association called the Provincial, City, or Municipal Youth Development Council (PYDC, CYDC, MYDC), headed by the concerned SK Pederasyon President and composed of representatives of youth and youth-serving organizations at the provincial, city, and municipal levels.
Youth means persons aged fifteen (15) to thirty (30) years, as defined in Republic Act No. 8044, with age disaggregation for targeted programming: 15–17 (child youth), 18–24 (core youth), and 25–30 (adult youth).
Youth Organizations mean organizations whose membership or composition are youth.
Youth-Serving Organizations mean registered organizations whose principal programs, projects, and activities are youth-oriented and youth-related, whose composition is not limited to youth, and that are duly recognized or accredited by proper national or local government registering entities.
Other defined terms in the Revised IRR include: Mandatory and Continuing Training Providers, National Service Training Program (NSTP), Non-traditional media, Traditional media, Youth Affairs Provincial Officer (YAPO), Philippine Youth Development Plan (PYDP), Youth Organizations, and Youth-Serving Organizations.

Katipunan ng Kabataan and SK structure

Every barangay must have a Katipunan ng Kabataan (KK) composed of all Philippine citizens residing in the barangay for at least six (6) months, aged fifteen (15) to thirty (30) years, and duly registered in the voter list of COMELEC and/or based on the KK members list under the SK secretary’s custody.
The SK secretary must continuously update the KK members list, requiring presentation of the original or certified true copy of the birth certificate or any valid ID or legal document indicating date of birth and residence, using the Registry of Barangay Inhabitants for residency reference.
The KK must elect the SK chairperson and seven (7) SK members, and all youth on the SK voter list of COMELEC are qualified to vote for SK officials.
The KK serves as the highest policy-making body to decide matters affecting youth in the barangay, requiring SK consultation and securing concurrence of the majority of KK members present (quorum based on SK secretary list) for formulation and approval of youth welfare policies, plans, programs, and activities such as CBYDP and ABYIP.
The SK chairperson must convene the first KK general assembly no later than three (3) months after the proclamation of SK election results, and thereafter hold regular KK assemblies at least once every six (6) months.
Special KK assemblies may be called by the SK chairperson or upon written petition of at least one-twentieth (1/20) of KK members.
KK assembly notice requirements require notification to all KK members through traditional and non-traditional media stating purpose, time, date, and venue, and posting a written notice in at least three (3) conspicuous places; posting must be at least three (3) days prior for regular assemblies, and at least one (1) day prior for special assemblies.
The KK assemblies must be held preferably within a venue in the barangay, or within the municipality/city where the barangay is located.
The DILG and the Commission must formulate guidelines determining KK quorum based on the updated list of the SK secretary.
The SK chairperson serves as presiding officer, unless absent; in their absence, the highest-ranking elected SK member presides, and in their absence SK members choose a presiding officer; the SK secretary or, in absence, a KK member designated by the presiding officer acts as secretary, turns over minutes to the SK secretary.
Every barangay must also have an SK composed of a chairperson and seven (7) members, elected by the KK based on the COMELEC list of registered voters.
The SK chairperson must appoint the SK secretary and treasurer from among KK members with the concurrence of the majority of all SK members.

SK powers, meetings, qualifications, term

Within three (3) months from assumption of office, the SK must formulate and publicize a three (3)-year rolling plan known as the CBYDP, aligned with PYDP and other relevant LYDPs at municipal, city, and provincial levels, and serving as basis for ABYIP preparation.
Before the start of the succeeding fiscal year, the SK must approve the annual budget as the annual slice of the ABYIP, considering the three (3)-year CBYDP sliced into three (3) ABYIPs; supplemental budget may be approved if SK funds allow, and budget changes must follow applicable budget rules and procedures.
The SK must promulgate resolutions to carry out youth objectives in the barangay in accordance with the CBYDP and applicable provisions of the Revised IRR.
The SK must initiate and implement youth welfare programs and projects in coordination with national government agencies and/or private or non-government institutions.
The SK may hold fund-raising activities included in the CBYDP whose proceeds are tax-exempt and accrue to the SK general fund, subject to satisfaction of the specific purpose in appropriation and compliance with applicable budget, accounting, and auditing rules (including DBM and COA rules).
The SK may create regular or special committees with chairpersons and members drawn from SK members or KK members as needed to carry out programs/projects/activities aligned with PYDP thrusts, including health, education, environment, global mobility, active citizenship, governance, social equity and inclusion, peace-building and security, human rights, gender equality, and economic empowerment.
The SK must submit annual and end-of-term program accomplishments and financial reports to the sangguniang barangay and present them during KK assembly; copies must be furnished to the LGOO, LYDC, COA, and the Commission in forms prescribed by the DILG and the Commission.
The SK must partner with the LYDC in planning and executing advocacy projects including good governance, climate change adaptation, disaster risk reduction and resiliency, youth employment and livelihood, health and adolescent sexual and reproductive health, anti-drug abuse, gender sensitivity, sports development, accessible education, sustainable development, human rights advocacy, and social protection.
The SK must conduct youth profiling, establish, maintain, and update a barangay youth database, ensure submission to the Commission, and proper turnover to the next set of SK officials in compliance with Data Privacy Act of 2012 (Republic Act No. 10173); for NCR barangays, submission is directly to the Commission, with templates designed by the Commission in coordination with the DILG.
The SK must assist in establishing and registering youth organizations and youth-serving organizations in the barangay according to Commission guidelines.
The SK must adopt and implement a policy on full public disclosure of transactions and documents involving public interest, with implementation rules promulgated by the DILG.
The SK may authorize the SK chairperson to enter into contracts on behalf of the SK subject to Republic Act No. 10742, this Revised IRR, Local Government Code of 1991 (Republic Act No. 7160), Government Procurement Reform Act (Republic Act No. 9184), and other pertinent laws, rules, and regulations.
The SK must comply with bonding requirements when necessary, including for the SK chairperson and SK treasurer.
Within sixty (60) days from assumption of office, the SK must: (1) formulate and approve its Internal Rules of Procedure, (2) appoint its secretary and treasurer (subject to qualifications/disqualifications under Section 10), and (3) set schedules for regular SK meetings and KK assemblies.
SK meetings must include fixed regular monthly meeting date/time/place; special meetings may be called by the SK chairperson or any four (4) members with written notice of date/time/place/agenda sent by personal delivery, registered mail, fax, or email to all members and received at least one (1) day in advance.
Regular and special meeting notices must be furnished to the sangguniang barangay and the M/CYDC, and minutes of meetings must be furnished thereafter.
Quorum for SK meetings requires a majority of SK members including the SK chairperson.
The SK chairperson presides; in absence, the highest-ranking elected SK member presides; in their absence, quorum members choose a presiding officer.
The SK secretary presides as secretary; in absence, a KK member designated by presiding officer performs secretary duties during the meeting and turns over minutes to the SK secretary.
SK meetings must be held within the barangay, except that health emergencies and/or calamities allow conducting meetings through online platforms subject to the SK IRP.
SK officials must satisfy eligibility qualifications, including: being a Philippine citizen; qualified voter and registered KK member; barangay residency for not less than one (1) year immediately preceding elections; age at least eighteen (18) but not more than twenty-four (24) on election day for SK officials, with age beyond twenty-four (24) as a disqualification ground; and ability to read and write Filipino, English, or the local dialect.
SK treasurer and secretary must be at least eighteen (18) but not more than thirty (30) years old on appointment day, with age beyond thirty (30) as a disqualification ground.
SK officials must not be related within the second civil degree of consanguinity or affinity to any incumbent elected national official or any incumbent elected regional/provincial/city/municipal/barangay official in the locality where the official seeks to be elected, per Annex A.
Candidates must declare in the Certificate of Candidacy the exact statement: “The candidate is not related within the second civil degree of consanguinity or affinity to any incumbent elected national official or to any incumbent elected regional, provincial, city, municipal, or barangay official, in the locality where the candidate seeks to be elected.”
The SK chairperson must appoint a treasurer with an educational or career background relating to business administration, accountancy, finance, economics, or bookkeeping; only if no person meets requirements may other suitable nominees be considered.
Appointed SK treasurers must undergo mandatory bookkeeping training from and be certified by TESDA before assumption of office; TESDA certification is the only basis for appointment for SK treasurer purposes, and appointed SK treasurers must be prioritized in allocation of TESDA scholarships in accordance with TESDA guidelines.
SK officials hold a fixed three (3) year term unless removed for cause, permanently incapacitated, died, or resigned; any elected official qualified and without disqualification is eligible for re-election.
The SK secretary and treasurer serve co-terminus with the appointing authority unless removed for cause, found to have failed discharge of duties, or committed abuse of authority through majority vote of all members of the KK in a regular or special assembly called for the purpose.
Any SK official who passes age twenty-four (24) during their term may serve the remaining portion of the term for which they were elected.
The SK chairperson automatically serves as an Ex-Officio Member of the Sangguniang Barangay upon assumption of office, chairs the Committee on Youth and Sports Development, enjoys the same powers/duties/privileges as regular Sangguniang Barangay members, and receives pro-rata honoraria for each Sangguniang Barangay session attended.

SK chairperson and officers’ duties

The SK chairperson calls and presides over SK meetings and KK assemblies and votes in case of a tie, except when a KK agenda involves disciplinary action against the SK chairperson, in which case the highest-ranking SK member presides.
The highest-ranking SK member means the council member with the highest number of votes in SK elections as reflected in the COMELEC Certificate of Canvass and Proclamation.
The SK chairperson leads in CBYDP formulation and ABYIP preparation and implementation.
The SK chairperson ensures implementation of policies/programs/projects in the ABYIP in coordination with the sangguniang barangay and the M/CYDC.
The SK chairperson signs required documents and warrants/checks drawn from SK funds for expenditures, including financial reports and other documents for implementation of CBYDP/ABYIP and other activities.
The SK chairperson supervises SK and KK affairs/activities and official conduct of members.
The SK chairperson, with concurrence of majority of SK members, appoints the secretary and treasurer from among KK members.
The SK chairperson coordinates with the sangguniang barangay and other youth organizations in the barangay on youth-related programs/projects those organizations wish to initiate and implement.
The SK chairperson exercises other powers/functions prescribed by law or ordinance.
The SK secretary keeps and prepares/update KK records, including qualified and registered KK member list, youth policies, profile, database studies, youth registry, and youth-serving organizations in the barangay, and ensures submission to the Commission and proper turnover to next SK officials.
The SK secretary prepares and keeps minutes of all SK meetings and reflects attendance of SK officials including KK assemblies.
The SK secretary causes posting (on barangay bulletin board and at least three (3) conspicuous places, and if possible through traditional/non-traditional media) and makes available for persons with legal purpose: (i) all SK resolutions, (ii) annual and end-of-term program and project reports, (iii) CBYDP, and (iv) ABYIP; and disseminates them to concerned offices/institutions/individuals.
The SK secretary performs other duties/functions assigned by the SK chairperson.

SK treasurer duties; privileges; penalties

The SK treasurer is a bonded officer under the Public Bonding Law and must: take custody of SK properties/funds and ensure proper turnover to the next SK treasurer.
The SK treasurer collects and receives contributions, monies, materials, and other resources intended for SK and KK and issues corresponding official receipts.
The SK treasurer acts as co-signatory in all withdrawals from SK funds and disburses funds in accordance with approved annual and supplemental budgets.
The SK treasurer certifies availability of SK funds whenever necessary.
The SK treasurer submits to the SK and sangguniang barangay certified and detailed statements of actual income and expenditure at end of every quarter and posts these in barangay bulletin board and at least three (3) conspicuous places, and if possible through traditional/non-traditional media.
The SK treasurer renders a written financial report of all SK funds and property under custody and makes it available to KK members during regular KK assembly.
The SK treasurer performs other duties assigned by the SK chairperson.
During incumbency, all SK officials in good standing (elected or appointed) receive these privileges:
- Exemption from payment of tuition and matriculation fees while enrolled in any public tertiary school (including state colleges and universities and CHED-recognized locally funded public educational institutions within or nearest area of jurisdiction), with National Government reimbursement to the college/university through DILG.
- Exemption from taking any NSTP components upon submission of a certification by the City/Municipal LGOO that the SK official is a bona fide member of the local sanggunian at the time of enrollment for the covered semester; concerned SK officials must submit written reports with documentation of participation in ABYIP implementation, and CHED and the Commission jointly issue implementation guidelines.
- Excuse from attending regular classes while attending regular or social SK meetings and Sangguniang Barangay sessions (for the SK chairperson), with attendance certifications issued by the SK secretary and attested by SK chairperson (and noted by punong barangay), with similar issuance/note requirements for SK secretary and SK chairperson certifications; false certification causes criminal and administrative liability.
- Provision of Philippine Health Insurance (PhilHealth) coverage, with amount included in the yearly General Appropriations Act (GAA) as provided in the Revised IRR of Republic Act No. 10606.
- Entitlement to actual traveling reimbursements authorized by law and subject to fund availability, directly related to functions and supported by duly approved travel order (punong barangay for SK chairperson; SK chairperson for other officials), with reimbursement governed by existing rules and regulations.
- Monthly honorarium chargeable against SK funds, granted at end of every regular monthly SK meeting; monthly honorarium cannot exceed the monthly compensation received by the SK chairperson; no more than twenty-five percent (25%) of SK Fund may be allocated for personnel services, with DBM issuing guidelines in coordination with DILG and the Commission.
- Provinces/cities/municipalities/barangays may provide additional honorarium, social welfare contributions, and hazard pay via local ordinances, subject to COA post-audit jurisdiction.
- Entitlement to appropriate civil service eligibility based on years of service to the barangay, per CSC guidelines.
The SK chairperson enjoys the same privileges as other Sangguniang Barangay officials under the Revised IRR, subject to the same requirements and limitations.
For purposes of the Revised Penal Code, SK chairperson and members are deemed persons in authority within their barangay jurisdiction.
Any elected SK official may be suspended for not more than six (6) months or removed by majority vote of all members of the Sangguniang Panlungsod or Sangguniang Bayan with jurisdiction, final and executory on any of these grounds:
- Absence from regular SK meetings without valid cause for two (2) consecutive meetings, or accumulated absences of four (4) days within twelve (12) months; valid causes include illness certified by a public health officer, natural or human-induced disaster, and attendance to trainings/seminars/workshops related to SK duties.
- Failure of the SK chairperson to convene regular KK assembly for two (2) consecutive times.
- Failure to convene regular SK meetings for three (3) consecutive months for the SK chairperson.
- Failure to formulate CBYDP and ABYIP, or approve the annual budget within prescribed time, without justifiable reason.
- Failure to implement programs/projects in ABYIP without justifiable reason, evaluated by the C/MYDC.
- Four (4) consecutive absences during regular Sangguniang Barangay sessions without valid cause for the SK chairperson.
- Conviction by final judgment of a crime involving moral turpitude, and violation of graft and corruption laws and other civil service laws/rules/regulations.
- Failure in discharge of duty or abuse of authority.
The Sangguniang Panlungsod or Bayan must promulgate rules on suspension and removal of elected SK officials, considering the Local Government Code and other applicable laws.

Succession, filling vacancies, OIC

If the SK chairperson refuses to assume office, fails to qualify, voluntarily resigns, dies, is permanently incapacitated, or is removed, the SK member with the highest number of votes in the immediately preceding election assumes as chairperson for the unexpired term; if that member refuses or fails to qualify, the next highest-vote SK member assumes for the unexpired term.
After the vacancy is filled, the SK chairperson must, within thirty (30) days, call a special KK assembly to elect an SK member to complete sanggunian membership for the vacant seat.
The special KK assembly must be coordinated with the LGOO office and the election officer of the municipality or city where the barangay belongs.
For the special election, any citizen residing in the barangay for at least six (6) months, aged fifteen (15) but not more than thirty (30) years at the time of special election, who registers as KK member before the SK secretary, is entitled to vote.
The COMELEC issues guidelines on conduct of SK special elections.
SK special elections occur in these instances:
- Where the number of SK officials elected and qualified is less than the required quorum; the SK chairperson must notify, within twenty (20) working days from assumption to office, the Local DILG, Office of the Election Officer, and/or NYC.
- Where no SK official was elected because no necessary Certificate of Candidacy was filed or no candidate qualified; the Mayor and/or Local DILG must notify the Office of the Election Officer within twenty (20) working days from the elections.
If a vacancy for an SK member happens during the term, it is filled through KK assembly, and results are provided to the local DILG and local COMELEC; DILG and NYC issue guidelines to implement.
In case of suspension of the SK chairperson, the successor determined under the highest-vote assumption rule assumes during the suspension period.
If the reason for vacancy of SK chairperson does not fall under the listed conditions, the city or municipal mayor appoints an Officer-in-Charge (OIC) from a list of at least three (3) nominees submitted by all SK members, and the appointed OIC must meet qualifications under Section 10; DILG and the Commission issue guidelines.

SK funds and accounting rules

Barangay income derived from whatever source accrues to the barangay general fund and, at the barangay’s option, is kept as a trust fund in the custody of the city/municipal treasurer or deposited in a bank (preferably government-owned) situated in or nearest to the barangay’s area of jurisdiction.
Ten percent (10%) of the barangay general fund must be set aside for the SK.
The sangguniang barangay must appropriate SK funds in lumpsum for youth development and empowerment purposes, and disburse these funds according to Republic Act No. 10742, as amended by Republic Act No. 11768, this Revised IRR, Republic Act No. 7160, Republic Act No. 9184, and other pertinent laws/rules/regulations.
The SK has financial independence in operations, disbursements, and encashments; SK funds must be deposited in the name of the SK in a government-owned bank situated in or nearest to its area of jurisdiction, with the SK chairperson and SK treasurer as official signatories.
SK funds must be allocated in an annual budget, and if funds allow, in a supplemental budget consistent with the adopted ABYIP.
CBYDP and ABYIP must prioritize programs/projects/activities promoting PYDP thrusts including health, education, environment, global mobility, active citizenship, governance, social equity and inclusion, peace-building and security, human rights, gender equality, and economic empowerment, including specified priority program categories:
- Students stipends, food, book, and transportation allowances, and other educational assistance to reduce out-of-school youth and dropouts.
- Sports and wellness projects addressing physical and mental health, teenage pregnancy, substance abuse, and other health issues.
- Skills training, summer employment, on-the-job training, and livelihood assistance.
- Projects promoting youth participation and youth initiation in agricultural, fishery, and forestry enterprises.
- Programs locating youth at the forefront of climate action and environmental protection/conservation and involving youth in calamity preparedness, information dissemination, and disaster-related activities.
- Capacity-building for grassroots organization and leadership and values education.
- Programs and activities addressing context-specific and intersectional vulnerabilities of young people.
The SK budget cycle must synchronize with the barangay budget cycle; within sixty (60) days upon receipt, the sangguniang panlungsod or sangguniang bayan must review the SK annual and supplemental budgets for compliance with required provisions and existing laws/rules/regulations.
Non-compliance renders the reviewed budgets inoperative either in whole or in part; failure by the sanggunian to complete review within the sixty (60) days makes the annual budget deemed approved.
All SK derived from any source must be stated in financial records kept by the SK treasurer, with copy furnished to the sangguniang barangay in a simplified manner prescribed by COA.
All SK funds must be subject to existing accounting and auditing laws, rules, and regulations.
The SK may set aside an amount for mandatory and continuing training to complement the training fund under Section 29 of the SK Reform Act, but total training appropriation must not exceed fifteen percent (15%) of SK fund.
The SK may consult NGOs and CSOs in developing mandatory programs and training for officials in line with DILG-Local Government Academy and Commission accreditation guidelines.

COA rules; Pederasyon; LYDC; Youth Development Office

The COA must formulate accounting and auditing guidelines for proper recording, reporting, and audit of SK funds and other related funds, including funds of the Pederasyon at all levels.
There must be a Pederasyon ng mga SK organization at all levels with structures:
- Pambayang Pederasyon ng mga SK in municipalities composed of SK chairpersons of barangays