The document outlines the policy guidelines for daily lesson preparation under the K to 12 Basic Education Program in the Philippines. It discusses the importance of instructional planning and the elements of an effective lesson plan, including objectives, content, learning resources, procedures, remarks, and reflection. Teachers are required to fill out a Daily Lesson Log on a weekly basis that includes these elements. The log is meant to guide teachers' instruction and assessment while allowing flexibility. It also requires teachers to reflect on the effectiveness of their lessons and address student needs.