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TESDA Circular No. 026-2025

The TESDA Circular amends the implementing guidelines for mandatory bookkeeping training for Sangguniang Kabataan (SK) treasurers, as mandated by Republic Act 10742 and amended by RA 11768. The guidelines outline the qualifications for SK treasurers, the objectives of the training program, and the policies for its implementation, including the issuance of a Certificate of Completion. The training is free of charge and aims to enhance the financial management capabilities of SK treasurers to fulfill their roles effectively.

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Kim Valeri Tomson
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93 views4 pages

TESDA Circular No. 026-2025

The TESDA Circular amends the implementing guidelines for mandatory bookkeeping training for Sangguniang Kabataan (SK) treasurers, as mandated by Republic Act 10742 and amended by RA 11768. The guidelines outline the qualifications for SK treasurers, the objectives of the training program, and the policies for its implementation, including the issuance of a Certificate of Completion. The training is free of charge and aims to enhance the financial management capabilities of SK treasurers to fulfill their roles effectively.

Uploaded by

Kim Valeri Tomson
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as PDF, TXT or read online on Scribd
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TESDA CIRCULAR

SUBJECT: Amendment to TESDA Circular 003, series of Page 1 of 4 page/s


2024: Implementing Guidelines on the Number 026, Series of 2025
Conduct of Mandatory Bookkeeping Training
for SK Treasurers
Date Issued: Effectivity: Supersedes:
FEB 1 0 2025 As indicated TESDA Circular No. 003, s.
2024

In the interest of service and to ensure full compliance with the mandatory
bookkeeping training for SK treasurers, as mandated by Republic Act (RA) 10742, as
amended by RA 11768, otherwise known as Sangguniang Kabataan Reform Act of
2015, the implementing Guidelines on the Conduct of Mandatory Bookkeeping
Training for SK Treasurers are hereby amended to read as follows:

I. BACKGROUND

The Technical Education and Skills Development Authority (TESDA) by virtue of RA


7796 is mandated to provide relevant, accessible, high quality and efficient technical
education and skills development in support of the development of high quality Filipino
middle-level manpower responsive to and in accordance with Philippine development
goals and priorities.

Section 10 of Republic Act (RA) No. 10742, as amended by RA 11768, provides for
the qualifications of elected and appointed Sangguniang Kabataan (SK) Officials,
which Includes the SK Treasurer. The amendment also provided additional
qualifications for the SK Treasurer, to wit:

"Section 10. Qualifications. - An elected or appointed official of the Sangguniang


Kabataan must be a citizen of the Philippines, a qualified voter of the Katipunan ng
Kabataan, a of the barangay for not less than one (1) year immediately preceding the
day of the elections, at least eighteen (18) years but not more than twenty-four (24)
years of age on the day of the elections, able to read and write Filipino, English, or the
local dialect, must not be related within the second civil degree of consanguinity or
affinity to any incumbent elected regional, provincial, city, municipal, or barangay
official, in the locality where the appointive or elective official seeks to be elected, and
must not have been convicted by final judgment of any crime involving moral turpitude;
Provided, That the Sangguniang Kabataan treasurer and secretary must be at least
eighteen (18) years but not more than thirty (30) years of age on the day of the
appointment: Provided, further, That the Sangguninang Kabataan chairperson shall
appoint a treasurer with an educational or career background relating to business
administration, accountancy, finance, economics, or bookkeeping: Provided, further.
That only if no person meets the requirements can the Sangguniang Kabataan
chairperson consider other suitable nominees: Provided, furthermore. That the
appointed Sangguniang Kabataan treasurers shall undergo a mandatory bookkeeping
training from, and be duly certified by, the Technical Education and Skills Development
Authority (TESDA) before assumption to office: Provided, finally, That the appointed
TESDA CIRCULAR
SUBJECT: Amendment to TESDA Circular 003, series of Page 2 of 4 page/s
2024: Implementing Guidelines on the Number02.^. Series of 2025
Conduct of Mandatory Bookkeeping Training
for SK Treasurers
Date Issued: Effectivity: Supersedes:
As Indicated TESDA Circular No. 003, s.
FEB ] 8 2025 2024

Sangguniang Kabataan treasurers shall be prioritized in the allocation of the


appropriate TESDA scholarships.”

OBJECTIVE

The Bookkeeping training program consists of competencies that the appointed SK


treasurers must achieve to enable him/her to journalize transactions, post
transactions, prepare trial balance, prepare financial reports and review internal
control systems.

These amended guidelines aim to provide the framework in the conduct of the
mandatory Bookkeeping training for the appointed SK Treasurers as mandated in RA
11768. Specifically, it aims to provide Bookkeeping training and be granted with a
Certificate of Completion as proof of competency to enable the SK treasurer to
assume post and perform Its functions.

III. COVERAGE

This covers all appointed SK Treasurers duly endorsed by the concerned Municipal
Government Unit.

IV. GENERAL POLICY

To build the financial management capabilities of the SK Treasurers to assume their


respective posts, the following are hereby provided:

1. The existing two (2)-day basic program, titled “Basic Bookkeeping Course for
SK Treasurers”, herein referred to as the mandatory Bookkeeping Training
Program shall be continuously offered in the MultiRegional TESDA Online
Program (MRTOP) and shall include a Training Induction Program (TIP).

2. All TESDA Regional and Provincial/District offices through its TESDA


Technology Institutions (TTIs) shall conduct and manage the implementation of
the Bookkeeping Training Program.

3. The Municipal Government Unit concerned shall endorse to the TESDA


Provincial Offices the list of all appointed SK Treasurers who will undergo the
Bookkeeping training program.
TESDA CIRCULAR
SUBJECT: Amendment to TESDA Circular 003, series of Page 3 of 4 page/s
2024: Implementing Guidelines on the Number Qgfp. Series of 2025
Conduct of Mandatory Bookkeeping Training
for SK Treasurers
Date Issued: Effectivity: Supersedes:
As indicated TESDA Circular No. 003, s.
FEB la 2025 2024

4. The Bookkeeping Training Program offered through the MRTOP shall be


accessed only by those appointed SK Treasurers duly endorsed by the
Municipal/Provincial Government Units, using an enrollment key provided by
the TESDA Regional/Provincial Offices.

5. A computer-generated Certificate of Completion duly signed by the TESDA


Secretary shall be continuously issued to the SK Treasurers upon completing
the Bookkeeping Training Program and shall serve as proof in taking oath
and assumption of post. The SK Treasurer is not required to complete and
pass the mandatory full blown Bookkeeping NC III training program and
its corresponding competency assessment, respectively.

6. The existing Bookkeeping Training Program shall be modified once the


Bookkeeping for SK Financial Transactions Level II is offered online.

7. Appointed SK Treasurers possessing relevant experience and educational or


career backgrounds relating to business administration, accountancy, finance,
economics, or bookkeeping, may not need to undergo the mandatory
bookkeeping training program as provided in Section 10 of the Act.

V. MONITORING, REVIEW AND EVALUATION

The TESDA Regional, Provincial/District Offices, in coordination with the


Municipal/Provincial Government Units, shall oversee the Implementation of the
Bookkeeping training programs. The output shall be counted as part of the TTI’s
extension program.

These guidelines shall be monitored, reviewed, and evaluated based on the


achievement of the objectives set forth using the logical framework below:

Outcome Output Performance Indicators

Improved youth Number of SK Treasurers By the end of the


participation in local trained and certified on the Bookkeeping Training
governance mandatory Bookkeeping Program, 100% of SK
Training Program Treasurers trained
TESDA CIRCULAR
SUBJECT: Amendment to TESDA Circular 003, series of Page 4 of 4 page/s
2024: Implementing Guidelines on the Number 02fp. Series of 2025
Conduct of Mandatory Bookkeeping Training
for SK Treasurers
Date Issued: Effectivity: Supersedes:
FEB 1 6 2025 As indicated TESDA Circular No. 003, s.
2024

Outcome Output Performance Indicators

By the end of the


Bookkeeping Training
Program, 100% of SK
Treasurers certified

Vi. FUNDING SOURCE

The conduct of the mandatory Bookkeeping Training Program for SK Treasurers shall
be offered free of charge. Should Bookkeeping for SK Financial Transactions
Level II be offered online, any fees associated with the competency assessment and
certification process shall be charged to the SK funds, as allowed under the provisions
ofRANo. 11768.

VII. TRANSITORY PROVISION

With the immediate effectivity of this implementing guidelines, only those currently
enrolled in the full blown Bookkeeping NC III training shall continue and complete the
program as scheduled.

Subsequently, this guideline shall be updated prior to the online implementation of the
Bookkeeping for SK Financial Transactions Level II which will apply to the newly
appointed SK Treasurers.

VIII. EFFECTIVITY

This order shall take effect as indicated and shall amend/supersede/revoke any other
issuances inconsistent herewith.

BE FRANCISCO B. BENITEZ
Secretary/Director General, TESDA

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