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 Religion
Sex Average size of a
Education level family
Income level Etc.
Marital status
Occupation
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 2017-2022 ECONOMIC EMPOWERMENT
has NINE CENTERS SOCIAL INCLUSION AND EQUITY
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 genders
Training to bring mutual understanding and (Am Snacks- Php 75x 50
respect of each others’ roles. The pax= Php. 3750.00)
training starts with employing local
experts on gender issues who have a (Lunch- Php 100x 50
clear understanding of the problem pax= Php. 5,000.00)
within the current social and cultural
context to help create and lead training Pm Snacks- Php 75.00x
sessions. 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 minutes.

 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?