The Department of the Interior and Local Government on Tuesday directed barangay and Sangguniang Kabataan officials nationwide to begin early inventory and turnover preparations ahead of the 2026 elections.

The move comes months before the Barangay and Sangguniang Kabataan Elections scheduled for November, with the issuance of Memorandum Circular No. 2026-021 aimed at ensuring smooth transition in local governance.

“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.

Punong barangays were instructed to organize Barangay Inventory Teams composed of officials and community representatives to oversee documentation and turnover of assets and records.

SK chairpersons were also directed to form SK Inventory Teams to ensure accountability within the youth sector.

These teams will conduct initial and final inventories and coordinate with city and municipal transition teams to ensure compliance and operational support during the transition.

The directive is anchored on existing laws, including Presidential Decree No. 1445, the Local Government Code of 1991, and the SK Reform Act of 2015.

The DILG warned that failure to properly turn over government properties and accountabilities may result in administrative and legal liabilities.

It stressed that transparent turnover is critical to maintaining continuity in public services and 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 said.

The BSKE is scheduled on the first Monday of November 2026.