The Department of the Interior and Local Government (DILG) has ordered all barangay and Sangguniang Kabataan (SK) officials across the country to begin early inventory and turnover preparations to facilitate community-level governance, in preparation for the 2026 Barangay and SK Elections (BSKE).

“All barangay and SK officials must fully account for properties, financial records, documents, and money accountabilities before the assumption of newly elected officials,” the DILG said.

The Interior department directed Punong Barangays to form Barangay Inventory Teams (BITs), to be made up of barangay officials and community representatives, tasked to manage the documentation and turnover of all assets and records.

Likewise, SK chairpersons are instructed to form SK Inventory Teams (SKITs) with parallel responsibilities.

These teams will carry out initial and final inventories and, working alongside the City and Municipal Assessment and Transition Teams, ensure compliance and provide operational support until the transition has been completed.

Presidential Decree No. 1445, the Local Government Code of 1991, and the SK Reform Act of 2015 provide for such a directive, mandating the proper management, documentation, and safeguarding of government resources.

Failure to properly turn over government properties and assets may result in administrative and legal charges under enforceable laws, rules, and regulations, warned the DILG.

Turnover must be accomplished entirely and in a transparent manner, as it is key in ensuring continuity in public service and sustaining public trust.

“Transitions should not interrupt service. This is about making sure every incoming official can continue delivering for their community from day one,” the Department added.

The BSKE is scheduled for November this year, after it was postponed in December 2025.