The document discusses the roles and responsibilities of school heads in developing a School Improvement Plan (SIP) and Annual Implementation Plan (AIP) according to the Governance of Basic Education Act of 2001. It explains that a SIP is a 3-year roadmap that identifies priority improvement areas, while an AIP outlines the annual outputs, activities, budgets, and timelines to achieve the SIP. The planning process involves situation analysis, goal-setting, and identifying strategies and programs. The SIP and AIP then guide budgeting, implementation, monitoring, and evaluation of the school's performance and programs.