ILOILO City – Barangay and Sangguniang Kabataan (SK) officials who fail to surrender public financial records could face criminal prosecution and imprisonment under a proposed Iloilo City ordinance aimed at ending chronic budget delays caused by missing documents, even as most villages have already submitted their proposed 2026 budgets.
Councilor Rex Marcus Sarabia, chairperson of the Committee on Appropriations and author of the proposed Barangay-SK Budgetary Reform Ordinance, said the measure seeks to plug accountability gaps that have repeatedly hampered the timely preparation and approval of barangay budgets.
According to Sarabia, incoming barangay administrations have often been unable to prepare annual budgets because financial records were allegedly lost or withheld by previous officials.
“One of the recurring problems we encounter is that financial records are either lost or not turned over by the responsible officials. As a result, the new administration cannot immediately liquidate previous transactions or prepare the succeeding annual budget,” Sarabia said.
He noted that accountability becomes more difficult when the person responsible has already left government service.
“If the person responsible is already a private citizen, the existing law is practically silent on accountability. That is one of the gaps this proposed ordinance intends to address,” he added.
Under Section 16 of the proposed ordinance, incumbent barangay officials or employees who fail or refuse to turn over public records, financial documents, properties or accountabilities without justifiable cause may face administrative complaints before the Sangguniang Panlungsod, investigations by the Office of the Ombudsman, and possible criminal liability under existing laws.
Former officials who have become private citizens would also face accountability under the measure.
“If the responsible person is no longer an incumbent official and refuses to turn over public records, financial documents, money accountabilities, inventories, or pending obligations despite written demand and reasonable opportunity to comply, that person may be held criminally liable and, upon conviction by the proper court, may face imprisonment of up to one year,” he explained.
The ordinance was drafted after several barangays and SK councils failed to pass annual budgets in previous years, forcing them to operate under reenacted budgets because of incomplete financial records and unresolved accountabilities.
Despite those setbacks, Sarabia said compliance has improved significantly this year.
“As of now, 118 barangays and 75 Sangguniang Kabataan councils have already submitted their proposed 2026 annual budgets. We hope all remaining barangays and SK councils will also comply within the prescribed period so that public services will not be affected,” he said.
The proposed Barangay-SK Budgetary Reform Ordinance remains pending before the Iloilo City Council for further deliberation. It seeks to strengthen accountability, improve financial management, and ensure the timely preparation and approval of barangay and SK annual budgets./PN
