C.2 STEPS IN FORMULATING

THE LGU GAD PLAN

AND BUDGET (GPB)

Philippine Commission on Women

Office of the President

Steps in GAD Plan and Budget Preparation

Philippine Commission on Women

Office of the President

Steps in GAD Plan and Budget Preparation

To be done in Consultation with local functionaries/

stakeholders

​

Document Guide/Reference in Setting GAD Agenda:

​

• GAD Related Laws
• Results of gender analysis/assessment using sex-disaggregated data
• Results of Program/Project evaluation (benefits of target beneficiaries)
• COA Audit Findings and GAD Accomplishment Reports (to surface remaining gender issues)

​

​

Philippine Commission on Women

Office of the President

Steps in GAD Plan and Budget Preparation

PPAs maybe:

• client-focused: (addressing gender mainstreaming in regular/flagship PPAs)
• organization-focused: addressing gender issues of the LGU and its personnel

Philippine Commission on Women

Office of the President

Steps in GAD Plan and Budget Preparation

Budget is based on:

• cost of functions
• PPAs translated from the demands/commitments identified in the GAD Plan

Philippine Commission on Women

Office of the President

Steps in GAD Plan and Budget Preparation

References:

• Annex D: Guide in Completing the LGU GAD Plan and Budget Form
• Annex E: Guide in Completing the LGU GAD Accomplishment Report

Philippine Commission on Women

Office of the President

C.3 COSTING AND ALLOCATION

OF THE GAD BUDGET

The five percent (5%) GAD budget shall endeavor to influence the remaining 95% of the LGU budget toward gender-responsiveness

​

GFPS: monitor & evaluate annually

​

At least 5% of the total LGU appropriations (allocated for GAD PPAs taken from the MOOE, Capital Outlay and Personal Services)

​

5% to 30% of ODA funds: allocated to support gender-responsive PPAs

outcome

utilization

Results shall be reflected in the forms prescribed in Section 5.0 of the JMC

Philippine Commission on Women

Office of the President

C.4 ATTRIBUTION TO THE GAD BUDGET

Conduct gender analysis

Attribution to GAD Budget

20 pts maximum score for each program or project

Based on the HGDG score, a percentage of the budget of the LGU’s existing and proposed regular or flagship program/project may be attributed to the GAD budget.

HGDG

Tool

LGU may propose a training program on the HGDG in its GPB for the incoming year or seek assistance of a gender analysis specialist/expert on the HGDG

Philippine Commission on Women

Office of the President

C.4 ATTRIBUTION TO THE GAD BUDGET: Interpretation

Philippine Commission on Women

Office of the President

C.5 SCHEDULE TO BE OBSERVED

IN GAD PLANNING AND BUDGETING

Submit to

Submit to

To ensure alignment to provincial priorities

Submit to

DILG R/C/MO

Review & issue certification

Note: Provinces, HUCs and independent component cities (ICCs) to submit the GPBs to the DILG Regional Office for their review and approval

Philippine Commission on Women

Office of the President

C.5 SCHEDULE TO BE OBSERVED

IN GAD PLANNING AND BUDGETING

Philippine Commission on Women

Office of the President

C.5 SCHEDULE TO BE OBSERVED

IN GAD PLANNING AND BUDGETING

Philippine Commission on Women

Office of the President

C.6 SUBMISSION, REVIEW AND (APPROVAL) OF LGU GAD PLANS AND BUDGETS

Prepares the GPB

Reviews GPB to ensure alignment to prov’l priorities

Reviews & (approves) endorses GPB issue CERTIFICATION

IncorporateGPB in the Annual Budget

Component City/

Municipality Level

provide comments or recommendations for revision

Focus: alignment of the GAD plan with the GAD agenda, correctness and alignment of the entries in each column of the GPB form

Focus: based on the gender-responsiveness of their content

Philippine Commission on Women

Office of the President

C.6 SUBMISSION, REVIEW AND (APPROVAL) OF LGU GAD PLANS AND BUDGETS

GFPS Prepares the GPB

Reviews GPB to ensure alignment to prov’l priorities

Reviews & endorses GPB: issue CERTIFICATION

​

IncorporateGPB in the Annual Budget

Barangay Level

provide comments or recommendations for revision

Focus: alignment of the GAD plan with the GAD agenda, correctness and alignment of the entries in each column of the GPB form

Focus: based on the gender-responsiveness of their content

Philippine Commission on Women

Office of the President

C.7 IMPLEMENTATION AND MONITORING OF THE LGU GAD PLAN AND BUDGET

Philippine Commission on Women

Office of the President

• With approved GPB:

LCE shall issue an appropriate policy directive (copy furnish DILG PO/RO) which include:

• Providing TA in the implementation of the GPB;

​

• monitoring its implementation;

​

• ensuring the preparation and submission of GAD AR

​

- consolidating reports on the implementation of the GPB.

Philippine Commission on Women

Office of the President

• Changes on the approved GPB:

LGU to inform the DILG RO or PO in writing

acknowledge receipt of adjusted GPB and shall inform the LGUs if the GAD PPAs or activities in the adjusted GPB are in accordance with the JMC

Philippine Commission on Women

Office of the President

• On monitoring results of GAD PPAs:

GFPS

(regularly monitor)

• GAD budget is being spent for what it was intended for

​

• Check on the actual cost of implementing the GAD activities.

LGUs may seek the assistance of DILG, PCW, DBM, NEDA, other oversight agencies, civil society organizations (CSOs), gender specialists/experts and other stakeholders

Philippine Commission on Women

Office of the President

C.8 PREPARATION AND SUBMISSION OF LGU �GAD ACCOMPLISHMENT REPORT

• Preparation of AR (GFPS)

• based on the DILG- REVIEWED(approved) GPB or the enacted GPB (using prescribed form)

Philippine Commission on Women

Office of the President

• Consolidation and Review of AR (GFPS)

BARANGAY

CITIES/

MUNICIPALITIES

CITIES/

MUNICIPALITIES

PROVINCES

PROVINCES/ HUC/ ICCS

DILG RO

Philippine Commission on Women

Office of the President

C.8 PREPARATION AND SUBMISSION OF LGU �GAD ACCOMPLISHMENT REPORT

​

In case the LGU attributes a portion or the whole of the budget of its major program/project to the GAD budget, it shall subject the same to the HGDG test to determine the actual expenditures that may be attributed to the GAD budget (Refer to item 5 of Section C.4).

As required, the LGU may present the HGDG test results to the DILG Regional Office or to the GAD funds auditor as evidence that the GAD plan was duly implemented and the GAD budget judiciously utilized.

Philippine Commission on Women

Office of the President

• Inclusion in the AR (GFPS)

• brief summary of the reported program or

project;

• copies of reported policy issuances;
• GAD PPAs funded under ODA projects
• results of HGDG tests
• actions taken by the LGU on the COA

audit findings and recommendations.

DILG shall assess the actual accomplishments of LGUs on GAD and prepare an annual integrated GAD AR based from the GAD ARs gathered from its regional offices for submission to PCW

Philippine Commission on Women

Office of the President

C.9 GAD FUNDS AUDIT

Commission on Audit (COA)

determine efficiency and effectiveness of interventions in addressing gender issues towards the realization of the objectives of the country’s commitments, plans, and policies on GAD, gender equality and women’s empowerment.

determine the judicious use of the GAD budget

MCW Section 36 and the JMC

MCW-IRR Section 37

Philippine Commission on Women

Office of the President

ANNEX D: �GUIDE IN COMPLETING THE LGU GAD PLAN AND BUDGET FORM

Philippine Commission on Women

Office of the President

ANNUAL GENDER AND DEVELOPMENT (GAD) PLAN AND BUDGET

FY ______

​

Region: __________________

Province: __________________

City/Municipality: __________________

Total Budget of LGU: __________________

Total GAD Budget: __________________

�

Philippine Commission on Women

Office of the President

ANNUAL GENDER AND DEVELOPMENT (GAD) PLAN AND BUDGET

FY ______

​

Region: __________________

Province: __________________

City/Municipality: __________________

Total Budget of LGU: __________________

Total GAD Budget: __________________

�

List priority gender issues identified through the LGU’s review of its flagship or regular programs and analysis of sex-disaggregated data or relevant information surfacing the unequal situation of women and men. The gender issue could be client-or organization-focused.

• A client-focused gender issue refers to concerns arising from the unequal status of women and men stakeholders, clients, and or constituents of LGUs including the extent of their disparity over benefits from and contribution to a policy/program and/or project of the LGU.

• An organization-focused gender issue points to the gap/s in the capacity of the LGU to integrate a gender dimension in its programs, systems or structure.

Philippine Commission on Women

Office of the President

ANNUAL GENDER AND DEVELOPMENT (GAD) PLAN AND BUDGET

FY ______

​

Region: __________________

Province: __________________

City/Municipality: __________________

Total Budget of LGU: __________________

Total GAD Budget: __________________

�

Cite relevant specific provisions from GAD-related laws (e.g. R.A. 9710 or the Magna Carta of Women) or plans that it needs to implement (e.g. establishment of VAW desks in every barangay).

The GAD Focal Point System (GFPS) shall prioritize in the LGU’s succeeding GAD plan and budget (GPB) the following:

​

• recurring gender issues;
• results of the assessment of existing programs using the HGDG, GERL Ka Ba Self-Assessment and other relevant tools; and
• gender issues and concerns that have not been addressed in the previous year’s GPB.

Philippine Commission on Women

Office of the President

ANNUAL GENDER AND DEVELOPMENT (GAD) PLAN AND BUDGET

FY ______

​

Region: __________________

Province: __________________

City/Municipality: __________________

Total Budget of LGU: __________________

Total GAD Budget: __________________

�

• Gender analysis proceeds from identifying the issue (what?) to explaining the issue (why the issue?)

​

• Establish the cause or causes of the issue to ensure that the GAD PPA will directly address the gender issue leading to its gradual or complete elimination.

• It may take more than one PPA to address a gender issue, and some gender issues

may take longer than a year to address.

​

Hence, some activities

may recur or be

implemented in a

progressive manner

until the issue is

completely

addressed.

​

​

It is also

possible that one PPA

may address

several gender issues

or causes of a

gender issue.

​

Philippine Commission on Women

Office of the President

ANNUAL GENDER AND DEVELOPMENT (GAD) PLAN AND BUDGET

FY ______

​

Region: __________________

Province: __________________

City/Municipality: __________________

Total Budget of LGU: __________________

Total GAD Budget: __________________

�

• This column responds to the gender issue including its cause or implement the specific GAD mandates relevant to the LGU.
• It spells out the result that the LGU intends to achieve. It may also be the intended result of the GAD mandate the LGU intends to implement.

• The GAD objective must be SMART.

Philippine Commission on Women

Office of the President

ANNUAL GENDER AND DEVELOPMENT (GAD) PLAN AND BUDGET

FY ______

​

Region: __________________

Province: __________________

City/Municipality: __________________

Total Budget of LGU: __________________

Total GAD Budget: __________________

�

This column indicates the relevant PPAs of the LGU that can be integrated with gender perspective to respond to the gender issues and/or implement the specific GAD mandate/s identified in Column 1.

This ensures that gender perspective is mainstreamed and sustained in the LGU’s mandates and regular programs.

Philippine Commission on Women

Office of the President

ANNUAL GENDER AND DEVELOPMENT (GAD) PLAN AND BUDGET

FY ______

​

Region: __________________

Province: __________________

City/Municipality: __________________

Total Budget of LGU: __________________

Total GAD Budget: __________________

�

Similar to the GAD objective, the proposed GAD activities should respond to the gender issue including its cause/s or implement the specific GAD mandates relevant to the LGU.

The proposed GAD activity, which can either be client- or organization-focused, should be stated as clearly as possible to facilitate budgeting.

Organization-focused activities may seek to:

​

create the organizational environment for implementing gender-responsive policies, programs, projects and services;

​

b) address the gap in knowledge, skills and attitudes of key personnel on gender mainstreaming; and

c) address the gender issues of employees in the workplace subject to the mandate of the organization.

Philippine Commission on Women

Office of the President

• (e.g. gender sensitivity, gender audit, gender analysis, gender-responsive planning and budgeting, gender-responsive project design, implementation and institutional strengthening, among others)

Give priority to

client-focused

GAD activities

Give premium to

capacity development

for LGUs that are

in early stages of

gender mainstreaming

For the GAD Activity column

Philippine Commission on Women

Office of the President

ANNUAL GENDER AND DEVELOPMENT (GAD) PLAN AND BUDGET

FY ______

​

Region: __________________

Province: __________________

City/Municipality: __________________

Total Budget of LGU: __________________

Total GAD Budget: __________________

�

The performance indicators are quantitative or qualitative means to measure achievement of the results of the proposed activity and how they contribute to the realization of the GAD objective.

Quantitative indicators are measures or evidence that can be counted such as, but not limited to, number, frequency, percentile, and ratio.

Qualitative indicators are measures of an individual or group’s judgment and/ or perception of established standards, the presence or absence of specific conditions, the quality of something, or the opinion about something

Philippine Commission on Women

Office of the President

ANNUAL GENDER AND DEVELOPMENT (GAD) PLAN AND BUDGET

FY ______

​

Region: __________________

Province: __________________

City/Municipality: __________________

Total Budget of LGU: __________________

Total GAD Budget: __________________

�

The target specifies what the LGU’s GPB intends to achieve within one year in relation to the GAD objective.

The target should be realistic and attainable within the implementation period and should be set against a baseline data.

Monitoring and evaluating the GPB will largely be based on attainment of targets and performance indicators.

Philippine Commission on Women

Office of the President

ANNUAL GENDER AND DEVELOPMENT (GAD) PLAN AND BUDGET

FY ______

​

Region: __________________

Province: __________________

City/Municipality: __________________

Total Budget of LGU: __________________

Total GAD Budget: __________________

�

The GAD budget is the cost of implementing the GAD plan. For more realistic budgeting, the cost of implementing each activity should be estimated by object of expenditure.

The GAD budget may be drawn from the LGU’s MOOE, CO, and/or PS based on the LGU’s approved budget. All LGUs shall allocate at least five percent (5%) of their annual budget appropriations to support their respective GAD PPAs.

In determining what can or cannot be charged to the GAD budget, the primary consideration is the gender issue being addressed by the expense or activity.

Philippine Commission on Women

Office of the President

ANNUAL GENDER AND DEVELOPMENT (GAD) PLAN AND BUDGET

FY ______

​

Region: __________________

Province: __________________

City/Municipality: __________________

Total Budget of LGU: __________________

Total GAD Budget: __________________

�

Massive information dissemination campaign on social protection programs, the LGU should cost the ff:

• supplies for the development, printing and dissemination of the IEC materials
• transportation in the conduct of the information campaign, if information campaign is through a forum or consultations
• food for x number of persons for x number of days
• professional fee for resource persons, communication costs for coordination, among others.

Philippine Commission on Women

Office of the President

1. Programs, projects, activities (PPAs) included in the DILG-approved LGU GAD plan, including relevant expenses such as supplies, travel, food, board and lodging, professional fees, among others;

​

2) Capacity development on GAD (e.g. Gender Sensitivity Training; Gender Analysis, Gender-responsive Planning and Budgeting, among others.);

​

3) Activities related to the establishment and/strengthening of enabling mechanisms that support the GAD efforts of LGUs (e.g. GAD Focal Point System, VAW desks, among others);

​

4. Salaries of LGU personnel assigned to plan, implement and monitor GAD PPAs on a full-time basis, following government rules in hiring and creating positions;

​

5) Time spent by LGU GAD Focal Point System members or LGU employees doing GAD related work. Overtime work rendered in doing GAD related PPAs may be compensated through a compensatory time off (CTO), following government accounting and auditing rules and regulations;

EXPENSES THAT CAN BE CHARGED TO THE GAD BUDGET

Philippine Commission on Women

Office of the President

6) Salaries of police women and men assigned to women’s desks;

​

7) Salaries of personnel hired to manage/operate the GAD Office, if established;

​

8) LGU programs that address women’s practical and strategic needs (e.g. day care center, breastfeeding rooms, crisis or counseling rooms for abused women and children, halfway houses for trafficked women and children, gender-responsive family planning program, among others);

​

9) Construction expenses for the following : a) Day care center; b) VAWC Center; c) Halfway Houses for trafficked women and girls; and d) Women crisis center

​

10) Consultations conducted by LGUs to gather inputs for and/or to disseminate the GAD plan and budget;

​

11) Payment of professional fees, honoraria and other services for gender experts or gender specialists engaged by LGUs for GAD-related trainings and activities; and

​

12) IEC activities (development, printing and dissemination) that support the GAD PPAs and objectives of the LGUs.

EXPENSES THAT CAN BE CHARGED TO THE GAD BUDGET

Philippine Commission on Women

Office of the President

The expenditures although allowed, must still follow government accounting rules and regulations.

Philippine Commission on Women

Office of the President

• Programs, projects, activities (PPAs) that are not in the LGU’s DILG–(approved) REVIEWED GAD plan;
• Personal services of women employees unless they are working full time or part time on GAD PPAs;
• Honoraria for LGU’s GFPS members or other employees working on their LGU GAD programs;
• Salaries of casual or emergency employees UNLESS they are hired to assist in GAD-related PPAs;
• Provision of contingency funds or “other services” of PPAs; and
• Purchase of supplies, materials, equipment and vehicles for the general use of the LGU.

​

• The following expenses CAN NOT be charged to the GAD budget UNLESS they are justified as clearly addressing a specific gender issue:
• Physical, mental and health fitness including purchase of supplies, materials, equipment and information dissemination materials;
• Social, rest and recreation activities; and
• Religious activities and implementation of cultural projects;

EXPENSES THAT CANNOT BE CHARGED TO THE GAD BUDGET

Philippine Commission on Women

Office of the President

ANNUAL GENDER AND DEVELOPMENT (GAD) PLAN AND BUDGET

FY ______

​

Region: __________________

Province: __________________

City/Municipality: __________________

Total Budget of LGU: __________________

Total GAD Budget: __________________

�

This column specifies the unit or office within the LGU tasked to implement a particular GAD activity.

The responsible unit shall have direct knowledge or involvement in GAD PPAs and shall periodically report on the progress of implementing its assigned tasks to the LGU’s LCE and/ or GFPS.

Philippine Commission on Women

Office of the President