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The video tutorial presents a budget example for the "Youth Development Program Enhancing Political Leadership Skills." The budget is prepared using Microsoft Excel and includes several key components: item descriptions, units, employee counts, unit rates, and total costs in Pakistani Rupees (PKR), which are also converted to Euros. It emphasizes the importance of noting the currency conversion rates. The budget is divided into sections, starting with Section A, which outlines personnel costs; followed by Section B for program costs and Section C for operational costs. The budget concludes with notes for clarification.