HFTSK Exercise 4.1

End-of-term program accomplishments and financial reports shall be submitted to the __________and presented during the __________.

• Sangguniang Barangay; KK Assembly

• Sangguniang Kabataan; KK Assembly

• Sangguniang Barangay; Barangay Assembly

• Sangguniang Kabataan; Barangay Assembly

The _____________, issued by COA, provides for the specific policies and procedures in the preparation and submission of the Financial Statements and Other Reports on the financial transactions of the Sangguniang Kabataan.

• Handbook on the Financial Transactions of the Sangguniang Barangay

• Handbook on the Financial Transactions of the Sangguniang Kabataan

• Government Accounting Manual for Local Government Units

• Government Accounting Manual for Sangguniang Kabataan

The ­­­­­­___________ shall render written financial report of all SK funds and property under his/her custody, and make the report available to the KK members during the regular KK assembly.

• SK Chairperson

• Budget Monitoring Officer

• Barangay Treasurer

• SK Treasurer

The rules and procedures to be followed in the implementation of the policy on full public disclosure shall be promulgated by the ________.

• Commission on Audit (COA)

• National Youth Commission (NYC)

• Department of the Interior and Local Government (DILG)

• Department of Budget and Management (DBM)

The _________ shall formulate accounting and auditing guidelines pertaining to the proper recording, reporting and audit of SK funds.

• Commission on Audit (COA)

• National Youth Commission (NYC)

• Department of the Interior and Local Government (DILG)

• Department of Budget and Management (DBM)