Which body is responsible for the budget review and execution for Sangguniang Kabataan?

The Barangay Council is responsible for the budget review and execution for the Sangguniang Kabataan (SK). Under the local governance structure in the Philippines, the Barangay Council oversees various programs and activities at the barangay level, including those initiated by the youth council. The SK, which is the youth representative body, formulates and implements projects intended for the youth, but these activities must align with the budget that the Barangay Council reviews and approves. This relationship ensures that the SK operates within the financial frameworks established at the barangay level, promoting accountability and coherence in local governance.

In contrast, the City/Municipal Accountant's role primarily involves financial management and accounting functions for the local government unit but does not extend to the direct oversight of the SK's budget. The Department of Finance typically handles broader fiscal management and policy at the national level, rather than reviewing budgets at the barangay level. The Local Auditor’s function is more aligned with auditing financial practices and ensuring compliance rather than being involved in the budget execution for specific bodies like the Sangguniang Kabataan.