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The tutorial outlines a budget example for a youth development program aimed at enhancing political leadership skills, created using Microsoft Excel. It details the items involved, including descriptions, units, number of employees, unit rates, and total costs in Pakistani Rupees (PKR), with a conversion to Euros. The budget is divided into several sections: Section A covers personnel costs, Section B addresses program costs, Section C outlines operational costs, and concludes with budget notes. The importance of including currency conversion rates for various currencies, such as dollars or Euros, is also emphasized.