PLANNING &

BUDGETING
Module 2 Session 2
SESSION OBJECTIVES
At the end of this session, the participant will be able to
describe and:
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.
TOPIC OUTLINE

• Planning
• Budgeting
SITUATIONAL
ANALYSIS
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 gave Php.4,000.00, what items will
you let go?
“If you fail to plan, you plan to
fail.”
PLANNING
PLANNING
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.
WHY DO WE PLAN?
• To offset uncertainty.
• To focus attention on objective or
rethink objectives including where
we are, where we should be, and
where we want to be.
• To gain economic, efficient, and
effective operation.
• To maintain control.
PLANNING DIAGRAM
FACTORS TO CONSIDER
IN SK PLANNING
• Profile of Katipunan ng Kabataan
(KK)Members
• Needs and Concerns of KK
• PYDP and LYDP
• Available Funds and Resources
PROFILE OF
KATIPUNAN NG
KABATAAN MEMBERS
❑Age
❑Sex
❑Education level
❑Income level
❑Marital status
❑Occupation
❑Religion
❑Average size of a family
NEEDS AND CONCERNS OF
KK
Know and assess the needs of the
youth in your barangay based on
discussions with KK members thru KK
Assemblies and other needs analysis
activities such as surveys and
interviews.
PYDP AND LYDP
The Philippine Youth Development
Plan (PYDP) is the national medium-
term 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.
 HEALTH
EDUCATION
The PYDP 2017- ECONOMIC EMPOWERMENT
2022 has NINE SOCIAL INCLUSION AND EQUITY
CENTERS FOR SECURITY
YOUTH GOVERNANCE
PARTICIPATION ACTIVE CITIZENSHIP
ENVIRONMENT
GLOBAL MOBILITY
NINE CENTERS FOR
YOUTH PARTICIPATION
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 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
Local Youth Development
Plan (LYDP)
- is the local version of PYDP which will be
crafted by the SK Federation and the LYDC.
You will base your barangay plans on the
LYDP.
AVAILABLE FUNDS AND
RESOURCES
Ten percent (10%) of the general budget of the
barangay shall be set aside for the SK.
The SK shall have financial independence in its
operations, disbursements and encashment of their
funds, income and expenditures. As such, the SK
funds shall be deposited in the name of the SK of
the concerned barangay in a government-owned
bank situated in or nearest to its area of jurisdiction
with the SK chairperson and the SK treasurer as the
official signatories.
If the budget is not sufficient and you
want to do other activities, you can raise
funds by conducting income-generating
activities.
BUDGET

Budget provides the available resources

for carrying out the identified activities
in an organization’s plan.
EXPENSE CLASSIFICATION
IN BUDGETING
• 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 outlay,
livestock and crops outlay, building and structure
outlay (large allocations for purchase of costly
items or obligations for amortization)
Module 2 Session 2: Planning and Budgeting
TWO PARTS OF ANNUAL
BUDGET
• Income Portion consists of 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).
• Expenditure Portion consists of estimated
expenditures which are the total
appropriations covering Current Operating
Expenditures and Capital Outlays.
Module 2 Session 2: Planning and Budgeting
COMPREHENSIVE
BARANGAY YOUTH
DEVELOPMENT PLAN
(CBYDP)
The three-year 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 Development Plan (PYDP)
and other Local Youth Development Plans
(LYDP) at the provincial, city and municipal
levels.
ANNUAL BARANGAY
YOUTH INVESTMENT
PROGRAM (ABYIP)
An annual program 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 show the
approximate time when the release of
corresponding funds will be needed.
STEPS IN CRAFTING THE SK PLANS
LOCAL YOUTH
DEVELOPMENT COUNCIL
(LYDC)
LYDC is a body composed of 8-19
representatives of youth and youth-serving
organizations and the President and Vice-
President of the SK Pederasyon. The LYDC
shall assist in the planning and execution
of projects and programs of the SK, and of
the Pederasyon at all levels.
WHO IS THE LOCAL
CHIEF EXECUTIVE
(LCE)?
In a city or municipality, the LCE is the
mayor. In a province, the LCE is the
governor.
FORM FOR THE LYDP
FORM FOR THE CBYDP
 FORM FOR THE ABYIP
PROGRAM/ BRIEF PROGRAM / PROJECT BUDGET (IN PHP) SCHEDULE
PROJECT/ DESCRIPTION (MONTH)
ACTIVITY

Gender This training is designed to open up Php. 12,500.00 March 2018

Sensitivity communications between the
Training genders to bring mutual (Am Snacks- Php 75x
understanding and respect of each 50 pax= Php.
others’ roles. The training starts with 3750.00)
employing local experts on gender
issues who have a clear (Lunch- Php 100x 50
understanding of the problem within pax= Php. 5,000.00)
the current social and cultural
context to help create and lead Pm Snacks- Php
training sessions. 75.00x 50 pax= Php.
3750.00)
WRAP UP
Wrap Up
• Planning
• Budgeting
 Mind Mapping
• Each barangay group shall be provided with a Manila
paper to be used for mind mapping or concept mapping.

• The mind map shall be partially completed at the end of

each session.
,

• After each session, the barangay group will add to the

mind map a representation of they learned or reflected on
during the session.

• The group is allowed to be as creative as they wish to be.

You may use texts, symbols, arrows and other elements to
convey your message in a concise manner.

• Each session’s portion is expected to be finished in 10

 MIND MAPPING: REFLECTIONS
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?