Q1A. WHAT IS PLANNING AND BUDGETING IN SOCIAL DEVELOPMENT PROGRAMME AND WHAT ARE THEIR IMPORTANCE PLANNING AND BUDGETING IN SOCIAL DEVELOPMENT PROGRAMME
INTRODUCTION
Like budgeting, planning is crucial to, individuals and organizations. The popular saying is “he who fails to plan, plans to fail”. Without good planning, development which is assumed to be the ultimate goal of all social programmes becomes a mirage. The primary reason for planning is to take care of the future. Thus, planning is deciding in advance what to do, how to do it, when to do it, who is to do it, why do it, and how much resources are to be used.
Planning requires both skill and innovation than budgeting because the time period that development plans normally do take care of is much longer than budgeting that is barely twelve calendar months. Put differently, planning is anticipation of the future based on the present therefore, ‘Plan is a blueprint of action.’
A budgeting is simply the statement of expected income and expenditure over a time period, usually a year. Program planners at all levels do envisage how much they are likely to generate from all source available to them. At the same time, they visualize what the expenditure will be. The income side of a budget normally does include loans sourced both internally and externally. In essence, budget has become the means by which programme’s objectives is achieved. The major advantage of budgeting is to guarantee orderly development of the programme. It is important to note that a budget has two major sides. First recurrent expenditure, which is the cost of the day-to –day administration of the programme and secondly capital expenditure which means the money earmarked to execute capital projects of the social programme.
DEFINITION OF SOCIAL DEVELOPMENT
Social development is defined as prioritizing human needs in the growth and progression of society. Social development also governs the norms and conventions that govern human interaction. The focus is on improving the lives of regular citizens, especially the poor, to make society a better place for everyone. According to (Acoca, 1998), Social Development refers to how people develop social and emotional skills across the lifespan, with particular attention to childhood and adolescence. Healthy social development allows us to form positive relationships with family, friends, teachers, and other people in our lives. As we mature, we learn to better manage our own feelings and needs and to respond appropriately to the feelings and needs of others.
Development is governed by many factors that influence the results of developmental efforts. There must be a motive that drives the social change and essential preconditions for that change to occur. The motive must be powerful enough to overcome obstructions that impede that change from occurring. Development also requires resources such as capital, technology, and supporting infrastructure. Development is the result of society's capacity to organize resources to meet challenges and opportunities. Society passes through well-defined stages in the course of its development. They are nomadic hunting and gathering, rural agrarian, urban, commercial, industrial, and post-industrial societies. Pioneers introduce new ideas, practices, and habits that conservative elements initially resist. At a later stage, innovations are accepted, imitated, organized, and used by other members of the community. Organizational improvements introduced to support the innovations can take place simultaneously at four different levels—physical, social, mental, and psychological. Moreover four different types of resources are involved in promoting development. Of these four, physical resources are most visible, but least capable of expansion. SOCIAL DEVELOPMENT PROGRAMME
The Social Development Program (SDP) strives to empower marginalized communities in order to achieve sustainable development within Pakistan and Afghanistan. Projects actively engage community members to increase access to their basic human rights or facilitate marginalized groups in exercising these rights. Whether working in health, education, livelihoods, or peace and democracy, SDP aims to find long-term solutions to complex issues through a multidimensional and integrated approach to development.
SDP projects are implemented at the community level, keeping community interests at the heart of programming. Community members are engaged throughout each stage of project implementation in order to increase community ownership of the projects and ensure long-term sustainability. This program consists of income assistance and social support services. The program’s main objective is to determine the eligibility of applicants and then provide financial benefits and services to those in need living on-reserve. Social support services such as adult in-home care, adult institutional care, community services, and family support services are designed to meet certain needs where non-federal social services programs are not always available on reserve.
The Social Development Worker (SDW) administers the home support and adult care programs and assists in the development of community resources, capacities and services. The Social Development Program also funds special needs allowance for good and services which are essential to the physical or social well-being of an eligible client that are not included as items of basic need, such as furniture.
Additionally, the WFN SDW administers funds for pre-employment support as a component of the Income Assistance program for ages 19-24 year olds. This proactive approach helps young clients move from Income Assistance dependency to leading more independent and self-sufficient lives with the skills and training they need to find and hold meaningful, sustainable jobs. These pre-employment measures may include basic and life skills training, formal education, and career counseling. These are required to complete the Essential Skills Development Assessment and employment plan to determine eligibility into the program (Enhanced Service Delivery and/or First Nations Job Fund). WFN continues to establish and maintain a working relationship with other band staff, departmental staff, representatives of other departments, and agencies such as Ministry of Housing & Social Development, Human Resources Development Canada, Health Canada and Ministry for Children & Family Development. Social development works best when it influences social institutions. This can be done by creating a more inclusive society where everyone gets a say. Social cohesion ensures that a safe and peaceful environment is created for local communities. The role of social development can be evidenced by five measures: civic activism, clubs and associations, intergroup cohesion, interpersonal safety and trust and gender equality.
PLANNING AND BUDGETING IN SOCIAL DEVELOPMENT PROGRAMME
Since Social development is about putting people at the centre of development. Budgeting and planning a social development programme lay the foundation for continuous improvement of the programme's fiscal health. Nailing down the future state early on drives efficiency, improves planning and creates a shared vision for success. It is a critical component to transforming any finance organization, making the best use of critical data to inform key decisions and strategies.
Programme is a concept which, when broadly conceived, includes the entire range of activities, relationship, interactions and experience that have been deliberately planned and carried out with help of the worker to meet the needs of the individuals and the group. Various activities aim at attaining improvement in members’ own environmental conditions, promoting a sense of achievement, sublimating and canalizing certain impulses, actualizing problems in an on-going social situation and working through or articulating symbolically problems and feelings which members are unable to express verbally.
This means a commitment that development processes need to benefit people, particularly but not only the poor, but also a recognition that people, and the way they interact in groups and society, and the norms that facilitates such interaction, shape development processes. Social development is about putting people at the centre of development. This means a commitment that development processes need to benefit people, particularly but not only the poor, but also a recognition that people, and the way they interact in groups and society, and the norms that facilitates such interaction, shape development processes.
STEPS IN PLANNING AND BUDGETING A SOCIAL DEVELOPMENT PROGRAMME
Social planning and budgeting of a programme is a PROCESS that helps communities identify strengths and weaknesses and determine ways to improve the quality of life in the community.
Social Planning Activities of Community Development programme Social Research
Undertake independent research on social trends, needs and issues relevant to a variety of constituencies in their communities.
Systems Planning Provide planning that ranges from definition of service needs to coordination and evaluation of program and service delivery Policy Analysis & Development Provide access to both professional and voluntary expertise on a wide range of social, economic and cultural issues enables us to provide sophisticated policy analysis and research-based proposals to public policy-makers at the local, provincial and federal levels.
Community Awareness & Education Promote broader and deeper community understanding on social development issues which affect certain groups or the general quality of community life.
Community Development Facilitate and support positive change in partnership with community groups and individuals.
Policy Analysis & Collaboration Provide community focal point for mobilizing those groups most affected by issues into working and problem solving partnerships, information networks and action coalitions.
Convening & Facilitating Provide a non-threatening "meeting place" for discussion and resolution of difficult community issues. Facilitate the building of community consensus on issues and/or shared actions
Advocacy & Social Action Serve as a catalyst for change. Advance the interests of marginalized sectors of the community by advocating specific policy positions to government.

EXAMPLES OF A SOCIAL DEVELOPMENT PROGRAMME
Policy and social Program Development for Serving Female Juvenile Delinquents
Whether a program for girls is conceived on the local or state level, it is essential that it begin with a realistic assessment of an organization or system's capacity and desire to provide an effective gender-specific program. Comprehensive programs while generally the most effective, tend to be costly. Key questions to address at the beginning of program development include: * What are the agencies or organization's capabilities and limitations? * What resources and expertise are available for planning and staff training, and how can exist resources is redirected at little or no cost? * How much can an organization afford to invest in a program for girls?
An effective program clearly defines its target population. No one program model will be effective for all girls, and not every community faces the same issues or has the same population. Program planning should include:
Vision and Mission Statements that guide program direction. What behaviors can the program systematically address? What risk factors can the program address in a gender-specific framework? What are the program's targeted issues and concerns? Who is the program designed to serve? What does the program hope to achieve?
Program Goals: Program goals clearly state the intended results of the program. For example, a program that incorporates gender-specific programming for girls should foster positive gender identity development during adolescence, enhance those protective factors likely to build resiliency, curb negative behaviors, nurture girls' personal and social competence and enhance their self-esteem.
Program Objectives: Objectives are specific, concrete statements of what needs to be accomplished to implement a goal. Programs that focus on measurable, clear, and focused objectives (i.e., reducing teen pregnancy rates in targeted population) will have more impact than a program with an overly broad goal, however admirable (i.e., "helping girls feel good").
Organization and Management: Planning should address how the organization is to be structured, what type of personnel should comprise management, and issues related to staff Training and Expertise. The importance that girls place on relationships needs to be kept in mind during program design and planning. Gender-specific programs create opportunities for girls to build healthy, positive relationships with staff. All staff, including those involved in non-counseling roles such as transportation or food service, should have opportunities to form positive relationships with girls. In addition, organizational plans that encourage teamwork and cooperation by staff will give girls a chance to observe mutual cooperation between adults. (Girls who have grown up in dysfunctional family settings may never have seen models for this behavior.)
Program Elements: Program planning should remain flexible to address each individual girl's needs. Even if planning has targeted one age group, for example, individuals within that group may differ greatly in their emotional, physical, social, and academic development.
Staff Development and Training: In the past, delinquent girls have been fit into a justice system designed primarily to serve boys' needs. As a result, even experienced staff may not have received gender-specific training. Program planning should include preserves and ongoing in-service training for staff.
Evaluation strategy: Given the lack of research in this area, new programs for girls need to be evaluated not only to enhance program implementation but also to increase knowledge in the field. Evaluation is not an afterthought. It needs to be addressed during the program planning stage and be ongoing. Evaluation can help work out the "nuts and bolts" of a new program and indicate needed adjustments.
Make Planning And Budgeting A Collaborative Process: To gain a greater understanding of the planning and budgeting processes involve resources across all levels of the organization—have reviewers provide the direction, managers validate the details, and budgeters gather the information. For example, for a budget approval process model, executives need to decide on a business strategy, management needs to implement the plan, and budgeters need to provide the necessary data. A collaborative process offers greater accountability and a better execution of corporate strategy. To achieve this, use managerial meetings, feedback forums, and surveys as tools.
Define Key Performance Metrics (Indicators): Key Performance Indicators (KPIs) are financial and non-financial metrics used to quantify objectives to reflect the strategic performance of an organization. KPIs give a greater understanding of key business drivers, which ultimately allows for effective time and monetary investments. They gauge and help control the present state of the business.

FOR A GENDER-SPECIFIC: Gender-specific programming goes beyond simply focusing on girls. It represents a concentrated effort to assist all girls (not only those involved in the justice system) in positive female development. It takes into account the developmental needs of girls at adolescence, a critical stage for gender identity formation. It nurtures and reinforces "femaleness" as a positive identity with inherent strengths.
Gender-specific programming provides girls with decision making and life skills that will assist their development into womanhood. Given the importance that girls place on relationships, gender-specific programming teaches positive relationship-building skills. Empowerment teaches girls to use their voice, to speak for themselves, and to recognize that they have choices.
Gender-specific programming also recognizes the dangers and risks that girls face because of gender. This means acknowledging that the lives of girl offenders may have been affected by: * Sexism, which means less power and fewer options for females in society * Victimization, including sexual abuse, child pornography, prostitution, and other forms of exploitation * Poverty, which affects teen mothers in disproportionate numbers and also increases girls' vulnerability to dropping out of school, joblessness, health problems, and delinquency * Racism, which may affect placement of female juvenile offenders (Federle and Chesney-Lind, 1992)
The Valentine Foundation (1990) has articulated the essential elements of effective gender-specific programming for adolescent girls. These benchmarks include: * Space that is physically and emotionally safe, and removed from the demands for attention of adolescent males * Time for girls to talk, for girls to conduct emotionally "safe," comforting, challenging, nurturing conversations within ongoing relationships * Opportunities for girls to develop relationships of trust and interdependence with other women already present in their lives (such as friends, relatives, neighbors, church members) * Programs that tap girls' cultural strengths rather than focusing primarily on the individual girl (i.e., building on Afrocentric perspectives of history and community relationships) * Mentors who share experiences that resonate with the realities of girls' lives and who exemplify survival and growth * Education about women's health, including female development, pregnancy, contraception, diseases and prevention, along with opportunities for girls to define healthy sexuality on their own terms (rather than as victims)
In addition to these key features of gender-specific programs, additional elements have been identified by other researchers. A report by Girls Incorporated (1996) stresses the importance of valuing, celebrating, and honoring "the female perspective" in program planning and design. The Ms. Foundation (1993) makes a case for programs to target girls before they reach adolescence, and also encourages gender-specific programs to "address racism, sexism, classism, heterosexism, and other identified isms." Community Research Associates (1997) promotes the least restrictive programming environment for girls, and also encourages placement of delinquent girls in programs located as close to home as possible. Leslie Acoca, director of the Women and Girls Institute at the National Council on Crime and Delinquency, lists these hallmarks of a female-friendly facility: a humane living environment; small scale, which allows for innovation; respectful interactions between staff and residents; and a positive atmosphere to encourage positive change. (Acoca, 1998).
In order to effectively implement systemic change through the infusion of gender-specific programming for girls, there is a need for courageous advocacy for gender-specific programming. Albrecht (1994) has adapted a leadership model by Kouzes and Posner (1987) in outlining steps to gender-specific programming advocacy. This model promotes the following critical steps: 1. Challenging the process. The juvenile justice system needs to be challenged regarding its gender bias. Girls have been overlooked for too long. 2. Inspiring a shared vision. The juvenile justice system can help promote the empowerment of girls by advancing a vision of appropriate and gender-specific services for females. In order for a system to reach consensus on such a shared vision, individuals must engage in a process of reexamining their values about girls and women if they are to advance gender-specific programming for girls. 3. Enabling others to act. Through collaboration and coalition building, diverse groups can develop a common working ground in which cultural, gender, and ethnic differences can be valued in the promotion of gender-specific programming. 4. Modeling the way. Effective leadership in the advocacy process needs to model change rather than doing "business as usual." Systemic change occurs when countless small changes coalesce. Those small changes can be effectively modeled by leaders who exhibit courage by changing their old behaviors and doing things differently. Making girls a priority before their numbers increase to the level of male juvenile delinquents represents a proactive rather than reactive way of addressing the problem. 5. Encouraging the heart. By recognizing the need for taking small steps, making changes in values, and connecting with others within the system at the individual value level, employees are encouraged to feel and act compassionately about the needs of girls in the juvenile justice system.
IMPORTANCE OF PLANNING AND BUDGETING IN SOCIAL DEVELOPMENT PROGRAMME
Planning is important to an organization for several reasons. It provides a framework for making decisions by establishing goals, objectives, and strategies. It is oriented toward the future and involves an awareness of how today's decisions will affect tomorrow's opportunities. Planning is essential for achieving both short- and long-run organizational goals, and successful managers are continuously planning.
Having a budgeting system does not guarantee that the organization's planning efforts will be improved. In some organizations, the budget is used as a planning process, but there is little emphasis on using it to control operations. Budgeting is a cost-benefit proposition; the system has to be designed to be cost-effective.
The advantages of budgeting must be emphasized periodically so that managers at various levels take the process seriously and maximum benefit is attained. As mentioned earlier, there sometimes is an aversion to planning. By emphasizing the advantages of planning and budgeting on a continuous basis, this aversion should be overcome.
Implement incentives
Many companies use incentives to encourage productivity and support. However, incentives are often tied to targets rather than the objectives. Meeting budget targets should be a secondary goal to meeting other measures. Allow department managers to produce their own goals and offer reward packages to those who meet them.
By giving managers the responsibility, the importance of the company’s planning process becomes relevant to all parts of the organization. Objectives and operating strategies become better aligned. Executing such a practice is as simple as identifying the correct measures and encouraging achievements. When the planning process becomes part of the corporate culture, companies will excel in business management as well as financial management.
Obstacles to adopting best practices
Best practices are management ideas that help outline a more effective method and/or process to deliver a particular outcome. The best practices described in this paper will provide companies with a more accurate forward-looking view of their business. Budgeting and planning practices help to ensure that an organization’s goals are being met, while identifying any inefficiency within the process.
Although budgeting and planning are important, it is often overlooked because of the difficulties usually faced within the corporate infrastructure of the organization. The tools, people and processes inherent in the budgeting process need to be fully engaged in order to achieve a comprehensive understanding of the direction of the company.
The tool that many companies are still using to manage the planning process is spreadsheets. Although spreadsheets do provide an excellent tool for quickly manipulating data and adjusting information, they are truly meant for individual analysis.
Spreadsheets do not provide a comprehensive, collaborative tool that will allow successful implementation of best practices.

Q1B. THE PRINCIPLES OF ESTIMATING THE COST OF A SOCIAL DEVELOPMENT PROGRAMME
The process of project cost estimation is central to setting up the foundation for making key decisions, taking initiatives, budgeting activities and controlling expenditures. Cost forecasts and projections are used to establish a set of metrics against which project success will be measured, and to communicate work progress to the stakeholders at any given point in time.
THE UNDERLYING PRINCIPLES OF COST ESTIMATING FOR A SOCIAL DEVELOPMENT PROGRAMME
The estimation process complies with a set of principles which act as a foundation for identifying and calculating right project expenses. Here are the key principles:
Integrity
Any cost estimate should be produced with a high standard of ethical integrity and by following an open and transparent process. Any uncertainties and vagueness associated with the estimate should be explained in an easy-to-understand manner and in laymen’s terms. This principle allows avoiding false precision and rash decisions by integrating all people involved in the process into a team which works as a single mechanism and uses the same sources of information.
Information Accuracy and Relevance
The development of cost estimates should be based only on the best information available. When a planner develops an estimate, engineering judgment and technical advice should be applied to any assumption made at that estimate. By following this principle, all information used for developing estimates can be thoroughly considered, filtered and refined in order to get the most accurate and relevant pieces of that information.
Uncertainty and Risk
Any type of project cost should be identified and included in an estimate considering uncertainty and risk. For this purpose an exhaustive method of assessing and re-assessing project risks and uncertainties should be employed. A kind of cost estimation software can be used to associate each cost with potential risks or uncertainties surrounding the project. This software will also allow considering risks by producing accurate contingencies in cost estimates that may be used later on for developing a risk management plan
Expert Team
This principle assumes that only a skilled, interdisciplinary team should produce cost predictions and make calculations. Project cost estimation sheets should be developed utilizing a clearly defined statement of work. The expert team needs to use methodological tools and approaches to develop their expenditure forecasts. The team can be composed of project team members, experienced personnel of the performing organization, as well as experts from outside qualified agencies. Technical, managerial, and communication skills are required for the candidates. They should also be able to identify and evaluate critical issues and risks.
Validation
The expert and unbiased team should validate cost predictions. First, the project manger develops initial estimates and submits them to the team for validation. A second independent judgment will help then make the estimates more correct and capture different perspectives on the estimating process. This principle becomes more important to complex projects which require producing large estimates.
Release and Use
It assumes that while cost estimates might have been developed for a specific purpose, they can be used improperly by those people who do not understand the real context. Until the expert team has been thoroughly reviewed the estimates and validated their content, these estimates shouldn’t be released to the project team and stakeholders in order to avoid misuse and misunderstanding. This approach allows the estimates to be consistent with the project scope and accurate indicators of the real expenses.

CONCLUSION
Against the foregoing, one can conclude that, social Development planning and budgeting comprehensively involves predetermining a nation’s visions, missions, policies and programmes in all facets of life such as social, human, political, environmental, technological factors etc. and the means of achieving them. Economic visions and programmes cannot be realized without looking at developmental issues holistically, which entails improvement in all human endeavours. Development planning presupposes a formally predetermined rather than a sporadic action towards achieving specific developmental results. More importantly, it entails direction and control towards achieving plan targets. Many organizations have developed sophisticated formal planning systems because there are proven benefits to planning. A critical component of these systems is the budget. Performance reporting based upon the budget is an essential element of the control process. Budgeting offers many advantages, such as forcing planning, coordinating activities, motivating staff, and enhancing management control. These benefits are indeed available to all firms to varying degrees. (Ask yourself," Is my organization getting these benefits from the budgeting system? The budgeting system should be designed to be cost-effective, given the mission, strategies, and goals of the organization. Also, the budget administration process should be compatible with an organization's characteristic.

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