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;
c. describe the relation of PYDP and LYDP to the CBYDP and
ABYIP; and
d. explain the process of monitoring and submission of reports.
TOPIC OUTLINE

• Planning
• Budgeting
• Monitoring and Submission of Reports
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.”
BACKGROUND
RA 10742 SECTION 8 provides that the Sangguniang Kabataan shall:
(a) In consultation and with the concurrence of the Katipunan ng Kabataan, and
within three (3) months from assumption to office, formulate a three (3)-year
rolling plan, which shall be known as the Comprehensive Barangay Youth
Development Plan, which shall serve as basis in the preparation of the Annual
Barangay Youth Investment Program. This plan shall be aligned with the
Philippine Youth Development Plan (PYDP) and other Local Youth Development
Plans in every level, municipal, city and provincial as is relevant;
BACKGROUND
RA 10742 SECTION 8 provides that the Sangguniang Kabataan shall:
(b) Approve the annual budget which is the annual slice of the Annual Barangay
Youth Investment Program before the start of the succeeding fiscal year and, if the
Sangguniang Kabataan funds allow, a supplemental budget. Any changes in the
annual budget shall be in accordance with existing applicable budget rules and
procedures;
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

Annex 3: DILG MC 2022-33

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
The Philippine Youth Development Plan (PYDP)
shall refer to the comprehensive national plan
expressing the convergence efforts of the different
youth-serving agencies, civil society organizations,
and youth organizations, designed to promote the
general welfare, development and empowerment of
the youth, in preparation for their vital role in
nation-building.
 HEALTH
EDUCATION
ECONOMIC EMPOWERMENT
The PYDP 2023-2028 SOCIAL INCLUSION AND EQUITY
has TEN CENTERS PEACEBUILDING & SECURITY
FOR YOUTH GOVERNANCE
PARTICIPATION ACTIVE CITIZENSHIP
ENVIRONMENT
GLOBAL MOBILITY
AGRICULTURE
Ten Centers for
Youth Participation
Center of Participation Vision Statement/ Desired Outcome
Governance and Active Citizenship Filipino youth are protected and empowered to
realize their full potentials and to shape their
family, community, and country.

Economic Empowerment Filipino youth are economically empowered, and

have a comparative advantage in the use,
transformation, and innovation of digital
technology.
 Center of Participation Vision Statement/Desired Outcome
Environment Filipino youth enjoy food security, and a safe, livable,
and climate-resilient environment.
Agriculture Young people are actively involved in food security efforts
and in promoting agricultural development.

Peacebuilding and Security Filipino youth enjoy peace and security and have equitable
access to social protection, and to quality and affordable
health and education services.

Social Inclusion and Equity More youth are included in the design/planning,
implementation, monitoring and evaluation of youth
programs and services and are protected from
discrimination, abuse and exploitation.
Center of Participation Vision Statement/Desired Outcome
Education More youth have reached the next level of education
and have enhanced their practice of profession.

Health The youth are able to make healthy choices, to be safe from
preventable illnesses, and to access quality and affordable
health services.

Global Mobility Filipino youth are enabled to promote ASEAN identity,

develop deeper awareness of ASEAN and greater
understanding of ASEAN’s shared values, including in the
context of promoting and protecting human rights.
Local Youth Development Plan (LYDP)

refer to the three-year strategic youth development

plan formulated at the provincial, city, or municipal,
initially drafted by the respective SK Pederasyon and
LYDC members.
Available Funds and Resources
Ten percent (10%) of the general fund 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)
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.
Comprehensive Barangay Youth
Development Plan (CBYDP)
Refer to a three-year rolling plan, aligned with PYDP and the
LYDP. It shall be the basis for the crafting of the ABYIP or the
annual program containing specific programs, projects, and
activities with corresponding costs including the necessary fund
flows to approximate the reasonable timing in the release of
funds
Annual Barangay Youth
Investment Program (ABYIP)
Refer for the yearly program based on the CBYDP. It shall
contain the specific programs, projects, and activities with
corresponding project costs including the necessary fund
flows to approximate the reasonable timing in the release of
funds.
 STEPS IN CRAFTING THE SK PLANS
KK CONSULTATION

DRAFTING OF LYDP BY SK PEDERASYON AND LYDC

APPROVING LYDP BY LCE

CRAFTING OF CBYDP AND ABYIP BY SK

PRESENTATION OF CBYDP AND ABYIP TO KK GENERAL ASSEMBLY

IMPLEMENTATION AND MONITORING OF PLANS

Local Youth Development Council
(LYDC)
LYDC is a body composed of 5-19
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.
Templates and sample of LYDP,
AYDAP, CBYDP, and ABYIP
Local Youth Development Plan

Annex 3: DILG MC 2019-151

Annual Youth Development Plan

Annex 4: DILG MC 2019-151

Comprehensive Barangay Youth
Development Plan

Annex 5: DILG MC 2019-151

Annual Barangay Youth
Investment Program

Annex 6: DILG MC 2019-151

DILG MC 2020-138
Guidelines in monitoring
LYDP, CBYDP, and ABYIP
Legal Basis
- Sec. 8 (g) of RA 10742 mandates the SK to submit
their annual and end-of-term program
accomplishment and financial report
- DILG MC 2019-151 specifically on sec. 12.0 which
states that NYC will issue a separate guidelines for
the process of national and local reporting, as well as
monitoring nad evaluation
Local Monitoring Forms
ABYIP Monitoring Form

Annex 1: DILG MC 2020-138

City/Municipal Youth Development
Plan Monitoring Form

Annex 2: DILG MC 2020-138

Provincial Youth Development Plan
Monitoring Form

Annex 3: DILG MC 2020-138

Who are involved in the process?
● SK Secretary
● SK Treasurer
● SK Elected Officials
● City/ Municipal Youth Development Officer
● Provincial/ City/ Municipal Youth
Development Council
Who are involved in the process?

● Provincial Youth Development Officer

● NYC Area Officer
● NYC RYDD-TDMU,Database and Evaluation
Team
● Provincial/ City/ Municipal Local Government
Operations Officers
WRAP UP
Wrap Up
• Planning
• Budgeting
• Monitoring and Submission of Reports
 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?