MODULE 2 SESSION 2

Planning & Budgeting

 MODULE 2 SESSION 2
Planning & Budgeting

I. FACILITATOR
A mature individual who is familiar with the planning and budgeting, request
for funding and expense reporting policies, procedures, and practices of the
Philippine government; an individual who will be able to establish rapport
with and communicate effectively with the participants he will be handling

II. OBJECTIVES
At the end of this session, the participant will be able to:
a. appreciate the importance of planning;
b. explain the process in preparing CBYDP and ABYIP; and
c. describe the relation of PYDP and LYDP to the CBYDP and ABYIP.

III. TOPIC AND COVERAGE

A. Topic
Planning and Budgeting

B. Coverage
1. Planning
a) Factors in Planning
2. Budgeting
a) Expense Classification
b) Parts of Annual Budget

C. Key Concepts
1. Planning is a process of preparing for an activity or path that an
organization wishes to complete. Planning is also deciding in advance
what is to be done by whom, and the steps to be taken in order to
attain the objectives or goals of the organization.

2. The attainment of the goals of SK is in the actualization of SK‘s action

plans, thus the steps and processes indicated in SK‘s plans need to be
carried out in order to bring the plans into reality.

3. Budget provides the available resources for carrying out the identified
activities in an organization‘s plan.

4. Bookkeeping is the recording in a systematic manner and on a day-to-

day basis of the financial transactions of an organization.

D. Materials
4. For facilitator (at least a week before day of session):
a. SK OM
b. Facilitator‘s Manual
5. At venue:
a. Paper / cards for participants to write questions, remarks on
b. Slides on Planning & Budgeting (PowerPoint for use by facilitator)
c. Screen, projector, computer, laser pointer for use by facilitator
d. Flipchart paper, whiteboard markers and eraser
6. For participant (at venue upon registration):
a. SK OM
 IV. PROCEDURES

FACILITATOR’S ACTIVITY PARTICIPANTS’ ACTIVITY POWERPOINT PREVIEW

A. Motivation
Ask the participants to answer the questions:

Scenario 1
A civic-spirited individual promised to give 1-2 participants will answer
Php.5,000.00 to your SK with an instruction for you each question, and each
to use the money In order to conduct an follow up question.
HIV/AIDS awareness campaign,
 What are the things you will you buy? Meals and snacks, training
 How much will they cost? kits, tarpaulin, etc.
 What other expenses will you incur?

Follow up questions:
 Are the things that you will buy with the
money really needed for the activity?
Slide:
Scenario 1
A civic-spirited individual promised to give Php.5,000.00 to your SK
with an instruction for you to use the money In order to conduct an
HIV/AIDS awareness campaign,
 What are the things you will you buy?
 How much will they cost?
 What other expenses will you incur?
Scenario 2
Due to unforeseen circumstances, the donor only Remove some of the less
gave Php.4,000.00, what items will you let go? important expenses.

Follow up question:
If you were tasked to disburse the donated Receipts, proof of purchase,
money, what documents will you secure in order comparison of
to ensure transparency in your transactions? prices/quotation.

Slide:
Scenario 2
Due to unforeseen circumstances, the donor only gave
Php.4,000.00, what items will you let go?
B. Presentation
Before spending the donated money, or any 1 participant will answer:
money of the Sangguniang Kabataan, what We should first plan.
should you do to make sure that these resources
will not be wasted?

Ask a participant to read the quotation flashed in 1 participant will read.

the screen.

This quotation emphasizes why you need to learn

how to plan for your SK activities. Your office is a
public trust. You will have the power to allocate
and disburse public resources. You cannot afford
to fail this public trust and waste public resources. Slide:
If you fail to plan, you plan to fail.
C. Abstraction and Conceptualization

Introduction to Planning
Let us start our discussion by defining what
planning is. You may refer to your SK Operations
Manual Section III, Planning.

Can somebody define planning?
Planning is a process of
preparing for an activity or
path that an organization
wishes to complete. Planning
is also deciding in advance
what is to be done by whom,
and the steps to be taken in
order to attain the objectives
or goals of the organization.

Slide: Planning
To offset uncertainty.
Why is it important for every organization to make
plans? Will you give one reason?

Planning allows us to be definite with what we

want to do. If we have a plan of action, we can
make sure that every member knows what to do.
It also allows us to make decisions faster because
we will already have a document to refer into.

Slide: Why do we plan?

Can anyone give another reason for planning? To focus attention on
objective or rethink objectives
including where we are,
where we should be and
where we want to be.

Our plans should actually show how to realize the

goals and objectives of our organization. Thus, if
we have a clear plan, we can make sure that all
our resources will be used to achieve our goals
and objectives.

Also, if after having implemented the plan for

some time, we observe that we are still very far
from realizing our goals and our resources are
almost gone, or that we have already achieved
our goals and yet we still have so much of our
resources left, then we can go back to our goals
and objectives and re-evaluate them. Should we
bring them up or down? We can only determine
that if we have set our objectives right at the very
beginning.

Who can give another purpose of planning? To gain economic, efficient

and effective operation.
We have mentioned a while back that if we
have a clear plan, we know where to allocate
resources, when and how much to allocate. This
ensures efficiency and effectiveness in terms of
operations.
Who can give another purpose of planning? To maintain control.

When we have a plan, we can minimize

unforeseen and unexpected circumstances
which may affect our operations. Most
importantly, planning ensures that we can
control our spending, provided that we have
limited resources in SK.

Planning PPAs and Budget

In your planning, you will not only decide what

activities to perform but also how much you will
spend for each activity. Always remember that
planning your programs, projects and activities or
PPAs should always be done side-by-side with
planning your budget.

In SK, we call our plan for PPAs for your three-year

term as your Comprehensive Barangay Youth
Development Plan or CBYDP. Meanwhile, we Slide:
refer to your budget and spending plan for each Planning Diagram
year of your term as Annual Barangay Youth
Investment Program or ABYIP.

Can somebody differentiate CBYDP from ABYIP?

Before we discuss how to prepare these 1 participant will answer:

documents, let us first look into the factors which
you should consider in SK planning.
Factors to Consider in SK Planning

In SK Planning, we have to consider various

factors in order for us to create the plan of
activities and projects which is responsive to the
needs and interests of our barangay youth.

Can anyone give the first factor to consider in SK Profile of Katipunan ng

Planning? Kabataan Members Slide: Factors to consider in SK Planning

So the first factor to consider is the Profile of

Katipunan ng Kabataan Members

We have to check first the profile of our

constituents. We have to assess the
characteristics of the youth in our barangay
through consultation dialogues and based on
records and documents. If we know the actual
situation of our youth, then we can make Slide: Profile of Katipunan ng Kabataan Members
appropriate projects and programs to address
their needs.

Projected on the screen are just some of the

important characteristics of our constituents that
we have to consider when we plan.

Can you give another factor to consider in SK Needs and Concerns of KK

Planning?
The second factor to consider in SK Planning are
the Needs and Concerns of KK

Here, we also have to know and assess the needs

of the youth in our barangay based on
discussions with KK members relative to the 9-
Centers for Youth Participation that will be
discussed later.

We have to ask them what things need to Slide: Needs and concerns of KK
improve in the barangay and what services do
they need. Always remember that the youth will
have a different set of needs and interests
compared to other age groups. There are also
specific needs of certain youth groups that are
unique to them and other youth groups might not
consider as a need, so it is important to that as SK
Officials, you will consult with your constituents.

This is also your chance to ask about their

interests.

For example, if there are more KK members

interested in learning how to properly operate
computer hardware and software over those
interested with athletic activities, then your SK
should prioritize conducting computer workshops
over basketball leagues.
What would be the third factor to consider in SK The third factor would be the
Planning? PYDP and LYDP.

The third factor to consider in SK is the PYDP and PYDP stands for Philippine
LYDP. So what do PYDP and LYDP stand for? Youth Development Plan,
while LYDP is Local Youth
Development Plan.

So what is the Philippine Youth Development The Philippine Youth

Plan? Development Plan (PYDP) is
the national medium-term Slide: PYDP and LYDP
plan for the Filipino youth
crafted by the National Youth
Commission and other youth
stakeholders to address issues
and concerns raised by
representatives of youth and
youth serving organizations.

The PYDP 2017-2022 has nine centers for youth The nine centers of
participation, what are they?
participation in PYDP are
health, education, economic
empowerment, social
inclusion and equity, peace
building and security,
governance, active
citizenship, environment and
global mobility.
Slide: Nine Centers for Youth Participation
In each of the centers of participation, there are
different concerns that have to be addressed

1. Health - Healthy living (exercise, nutrition,

medical and dental attention); sexual,
reproductive, and psychosocial health; risk-
taking
2. Education - Universal enrolment;
educational efficiency; quality and
performance
3. Economic empowerment - Labor force
participation; vulnerable employment;
entrepreneurial activities; employment
enrichment
4. Social inclusion and equity - Youth with
specific needs; youth with disability;
indigenous youth; violence against women;
gendered job discrimination; LGBTQ+; male
enrolment and enrolment attrition
5. Peace-building and security - Peace and Slide: Nine Centers for Youth Participation
order; the peace process; youth in conflict
with the law; drug dependent youth
6. Governance - Sangguniang Kabataan;
local and national elections; government
and the bureaucracy
7. Active citizenship - Accreditation,
awareness, and assistance; culture and the
arts; volunteerism
8. Environment - Environmental activities and
practices
9. Global Mobility - Cross-border exchanges
and activities; youth trafficking
Now we know what the PYDP is, how about the The Local Youth
LYDP? How does the LYDP relate to PYDP? Development Plan (LYDP) is
the local version of PYDP
which will be crafted by the
SK Federation and the LYDC.
SK will base the barangay
plans on the LYDP.

Slide: LYDP

What would be the last factor to consider in SK Available Funds and

Planning? Resources

How much is the budget is allocated for SK? 10% of the general budget of
the barangay budget is
allocated for SK. Slide:
10% of the general budget of the barangay budget is
allocated for SK.
The SK is allotted 10% of the barangay budget.
You can allocate that 10% to your various
development programs as reflected in your
Comprehensive Barangay Youth Development
Plan (CBYDP) and Annual Barangay Youth
Investment Program (ABYIP). Because of a limited
budget, we have to allocate it efficiently and use
these funds for the best possible projects we
could have. The plan should be both beneficial
and cost-efficient. Slide: Available Funds and Resources

If the budget is not sufficient and you want to do We can raise funds by
other activities, what can you possibly do? conducting income-
generating activities.

Slide: If the budget is not sufficient and you want to do other

activities, you can solicit, receive donations or conduct income-
generating activities.
As far as you know, what is a budget? The budget shows the
amount allocated for
carrying out identified
activities.

Slide: Budget
When we make our budget, we consider three
Expense Classifications which are the following:
• Personnel Services (PS) – used for salaries
and personnel benefits
• Maintenance and Other Operating
Expenses (MOOE) – used for operational
expenses like supplies and materials, rental
of offices, trainings and seminars and other
operating expenses
• Capital Outlay – equipment, investment Slide: expense classification in budgeting
outlay, livestock and crops outlay, building
and structure outlay (large allocations for
purchase of costly items or obligations for
amortization)

Always remember that there are two parts of

annual budget, the Income Portion and the
Expenditure Portion.
• In the Income Portion you have to identify
the beginning balances which are the
unappropriated and/or unexpended
amounts of revenues and receipts of prior
calendar years carried forward to the
budget year, and estimates of income as
certified by the Barangay Treasurer (BT). Slide: Two parts of Annual Budget
• While in the Expenditure Portion you have
to determine the estimated expenditures
which are the total appropriations
covering Current Operating Expenditures
and Capital Outlays.
Documenting your Plans: CBYDP and ABYIP

In the process of SK Planning, you will come up

with two important documents which are aligned
with the PYDP and LYDP which are the CBYDP
and ABYIP.

What is a Comprehensive Barangay Youth CBYDP is the three-year

Development Plan? comprehensive youth
development plan of the
barangay that is formulated
by the Sangguniang
Kabataan (SK) in consultation
and with concurrence of the
Katipunan ng Kabataan (KK)
and anchored on the
Philippine Youth Slide: CBYDP
Development Plan (PYDP)
and other Local Youth
Development Plans (LYDP) at
the provincial, city and
municipal levels.

How about the Annual Barangay Youth ABYIP is an annual program

Investment Program (ABYIP)? based on the Comprehensive
Barangay Youth
Development Plan. It contains
the program, projects, and
activities or PPAs and
corresponding cost of each,
as well as a cash flow chart to Slide: ABYIP
show the approximate time
when the release of
 corresponding funds will be
needed.

In short, your CBYDP is your ―master plan‖ for your

three-year term. This is aligned with the national
and local youth development plan. Then, you
divide your CBYDP into three ABYIP so that the
programs you have planned will have
corresponding funds each year of your term.

Notice that only ten percent (10%) of the general

fund of the barangay will be set aside for the SK.
This budget will be reflected in the ABYIP.

For you to see the clearer picture of the steps of

creating the SK plan, please look at the diagram
on the screen.

Listen carefully as we discuss in detail how to

come up with the SK plans.

KK Consultations
The whole planning activity should always start It is important to consult the
with consultations with the members of the KK members because the
Katipunan ng Kabataan. Why is it important to plan is actually being made
consult the KK members? for their welfare. So, it is just
proper to consider their
After your first SK meeting, you should consult the needs and interests.
Katipunan ng Kabataan in your barangay. Make
sure that in the agenda of the KK General
Assembly, you include a needs assessment and
Slide: Steps Of Creating The SK Plan
discussion of the various issues affecting KK
members.
The output of your discussions should guide you
later on in planning for your programs, projects
and activities.

Drafting of LYDP by SK Pederasyon

After your SK Chairpersons elect your SK
Pederasyon officers, they will also meet for the
drafting of the Local Youth Development Plan.

In doing so, you will have to first study the

Philippine Youth Development Plan which was
prepared by the National Youth Commission. The
latest version is the PYDP 2017-2022.

Since you would have already conducted

consultations with your KK members, consider
your findings during the discussions as you draft
your LYDPs. Remember that your task in the SK
Pederasyon is to localize and contextualize the
PYDP. The results of your KK consultation can
guide you in accomplishing this task.

Finalizing LYDP by LYDC

After your SK Pederasyon has drafted the LYDP, LYDC stands for Local Youth
they will have to present it to the LYDC for Development Council which
finalization. What does LYDC stand for and what is a body composed of 8-19
is it? representatives of youth and
youth-serving organizations
The creation of LYDCs and LYDOs is one of the and the President and Vice-
key reforms in RA 10742. By having LYDOs and President of the SK
LYDCs, the Sangguniang Kabataan is subject to Pederasyon. The LYDC shall
check and balance, as well as to a support assist in the planning and Slide: LYDC
system. This also maximizes youth participation in execution of projects and
the SK system so that SK will not be exclusive to programs of the SK, and of
the elected officials. the Pederasyon at all levels.

It is one of the duties of the LYDCs to finalize the

three (3) year LYDP that is anchored on the PYDP
and on the development plans of the local
government units.

Approving LYDP by LCE

After securing the concurrence of the LYDC, the
SK Pederasyon shall then submit the LYDP to the
Local Chief Executive.

Who is the Local Chief Executive? In a city or municipality, the

LCE is the mayor. In a
province, the LCE is the
governor.

The mayor has to approve the municipal or city

youth development plan; while the governor has
to approve the provincial youth development
plan. Upon approval, the LYDP should be
included by the mayor or governor in the Local Slide:
Development Plan and subsequently endorse to Who is LCE?
the Sanggunian for approval.

After this step, the LYDP becomes final. Copies of

the LYDP should be distributed to all SKs. This will
serve as your guide in crafting your plans at the
barangay level.
Crafting of CBYDP and ABYIP by SK
Based on the LYDP, you, as SK officials, will draft
your Comprehensive Barangay Youth
Development Plan and your Annual Barangay
Youth Investment Program.

Again, your CBYDP is a three-year plan which

should be aligned to the LYDP. Meanwhile, your
ABYIP shows how you fulfill your CBYDP, and
provides information on the allocation of your SK
funds.

Presenting CBYDP and ABYIP to KK

After you have drafted the CBYDP and ABYIP,
you have to present it to the Katipunan ng
Kabataan. During this presentation, they may
give comments and recommendations. Always
consider these comments and recommendations
as you finalize your plans since, at the end of the
day, these plans are made for the welfare of your
KK members.

Implementation and monitoring of SK Plans. After

all the preparations, next will be implementation
of the programs, projects and activities you have
identified in your ABYIP. It is also important to
monitor your progress.

Reviewing the Forms

So that you will be able to prepare your LYDP,

CBYDP and ABYIP, let us go through the forms
that you will be using.
What are the information you need to fill up in The information that we will
the columns of the form for the LYDP? need to supply to the LYDP
are PYDP
objective/area/agenda;
Issues‘ objectives, activity,
location, schedule, person
responsible, budget, and
remarks.
Slide: Form for the LYDP

Let‘s see how your LYDP connects to your CBYDP. The information that we will
What are the information you have to supply in need to supply to the CBYDP
the form for the CBYDP? are the PYDP
objective/area/agenda,
LYDP
objective/area/agenda,
issues and concerns,
objectives, activity, location,
schedule, lead committee
Slide: Form for the CBYDP
and person responsible,
budget, and remarks.

Observe that in the CBYDP, you will also identify

the objective/area/agenda coming from your
LYDP. This will ensure alignment of your CBYDP to
the LYDP and PYDP. This also means that you
cannot come up with a CBYDP without finalizing
your LYDP.
Lastly, you will have to create an ABYIP which The information that we will
reflects the PPAs in the CBYDP. What are the need to supply to the ABYIP
information you will have to provide in the form are the
for the ABYIP? program/project/activity,
brief program/project
description, budget, and
schedule.

Take note that the PPAs in your ABYIP should be

based on Column 5 – Activity of your CBYDP. Slide: Form for the ABYIP
Also, the schedule or month column in your
ABYIP should correspond with Column 7 –
Schedule in your CBYDP. If you do this, and
religiously implement your ABYIP as planned, then
you will also be able to fully implement your
CBYDP.

The forms provide descriptions of what you have

to enter into each column. Please take time to
study the forms and read all the instructions
before you fill them out. Your LYDO and Local
Government Operations Officer will assist you in
completing these documents.
D. Wrapping-up Activities

Wrap Up

1. Can someone define planning and Planning is the process of

budgeting in your own words?
preparing for an activity or
path that an organization
wishes to complete. Planning
is also deciding in advance
what is to be done by whom,
and the steps to be taken in
order to attain the objectives
or goals of the organization
while budgeting is
appropriating funds for PPAs.

2. What is the relationship of PYDP, LYDP, The PYDP is the national

CBYDP and ABYIP. medium-term plan for the
Filipino youth, the LYDP is the Slide: Wrap up
local version of PYDP, the
CBYDP is a 3-year plan
anchored to the Local Youth
Development Plans while
ABYIP is a yearly plan based
on the CBYDP.
You may now continue will the mind mapping
activity. The following are your Guide Questions:

a. Why do you think consultation with KK is

encouraged?
b. What is the importance of planning?
c. Why do you think participation in planning is
encouraged?
d. What is a budget?
e. What is the purpose of a budget?

E. Q & A

Slide: Q&A

F. Post-Session Activities
Participants requested to fill up feedback forms