PHILIPPINE COMMISSION ON WOMEN

NATIONAL ECONOMIC AND DEVELOPMENT AUTHORITY

DEPARTMENT OF BUDGET AND MANAGEMENT

JOINT CIRCULAR NO. 2012-01

TO: Heads of Executive Departments, Agencies, Bureaus, Offices, State

Universities and Colleges, Government Owned and/or Controlled
Corporations, Legislative and Judiciary Branches, Constitutional Bodies,
Other Government Instrumentalities and All Others Concerned

SUBJECT: Guidelines for the Preparation of Annual Gender and Development (GAD)
Plans and Budgets and Accomplishment Reports to Implement the Magna
Carta of Women

1.0 PURPOSE

1.1 To prescribe guidelines and procedures for the formulation, development,

submission, implementation, monitoring and evaluation including accounting
of results of agency annual GAD plans and budgets (GPBs), and GAD
accomplishment reports (AR); and

1.2 To provide the mechanics for the development of programs, activities and
projects (PAPs) to respect, protect and fulfill the rights of women at the socio-
cultural, economic and political spheres.

2.0 POLICY GUIDELINES

2.1 The Philippine Constitution recognizes the fundamental equality before the
law of women and men. The Magna Carta of Women (MCW) or RA 9710
and other laws enshrine this policy. The Philippines also subscribes to the
provisions of the UN Convention on the Elimination of All Forms of
Discrimination against Women (CEDAW), the Beijing Platform for Action
(BPfA), the Millennium Development Goals (MDGs) and similar
international conventions and commitments.

2.2 Executive Order (EO) No. 273 (Approving and Adopting the Philippine Plan
for Gender-Responsive Development [PPGD 1995-2025]) mandates agencies
to incorporate and reflect GAD concerns in their agency performance
commitment contracts, annual budget proposals, and work and financial plans.

2.3 Pursuant to the MCW and the General Appropriations Act (GAA), all
government departments, including their attached agencies, offices, bureaus,
state universities and colleges (SUCs), government-owned and controlled
corporations (GOCCs), local government units (LGUs) and other government
instrumentalities shall formulate their annual GPBs within the context of their
mandates to mainstream gender perspectives in their policies, programs and
projects. GAD Planning shall be integrated in the regular activities of the
agencies, the cost of implementation of which shall be at least five percent
(5%) of their total budgets. The computation and utilization shall be
implemented in accordance with the specific guidelines provided therein.

2.4 The Medium Term Expenditure Framework, which includes the Sector
Effectiveness and Efficiency Review and Organizational Performance
Indicator Framework, requires agencies to formulate their Major Final
Outputs (MFOs) and to link their GAD objectives, programs, activities
and projects (PAPs) to their MFOs.

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 2.5 GAD planning and budgeting shall adhere to the principles enunciated under
EO 43 (Pursuing our Social Contract with the Filipino People through the
Reorganization of the Cabinet Clusters) which mandates the strengthening of
the capacity of government institutions to link their budget with performance
outcomes and enabling citizens and civil society to monitor and evaluate these,
the promotion of equal gender opportunities in all spheres of public policies
and programs and the importance of transparent, accountable, participatory
and inclusive governance that should translate into direct, immediate and
substantial benefits for the poor.

3.0 GENERAL GUIDELINES IN GAD PLANNING AND BUDGETING

3.1 The annual GPB shall be guided by the desired outcomes and goals embodied
in the MCW, other relevant laws, the PPGD, the Women’s Empowerment and
Development toward Gender Equality Plan, 2012-2016 (WEDGE Plan),
succeeding term plans for GAD as well as the UN CEDAW and other relevant
international commitments.

3.2 GAD planning and budgeting shall be conducted annually as part of all
programming and budgeting exercises of agencies. The PAPs in the GPB shall
be included in the agency budget proposal and they shall be reflected in the
Annual Work and Financial Plan (WFP) of concerned offices or units within
the agency or department.

3.3 The GAD budget, which is the cost of implementing the GAD plan, shall form
part of, and is not in addition to the agencies’ approved budget.

3.4 Mainstreaming gender perspectives in agency PAPs to attain the desired

outcomes for GAD shall be a priority in GAD planning and budgeting. Using
the 5% GAD budget for gender mainstreaming is a way for agencies to
influence the entire agency program, plan and budget. To aid gender
mainstreaming, agencies shall perform gender analysis using existing tools,
such as the Harmonized Gender and Development Guidelines (HGDG), to
ensure that the different concerns of women and men are addressed equally
and equitably in their PAPs. Activities to address these differential concerns
through capacity development on GAD or GAD-focused activities shall be
included in agency GPBs.

3.5 Agency GAD Focal Point Systems (GFPS) shall take the lead in
mainstreaming gender in agency PAPs. As such they shall coordinate the
preparation of the agency GPB and the GAD AR, monitor its implementation
and report on its results. In the process, they shall provide technical assistance
to offices or units within their agency on gender mainstreaming. To enable
them to perform their roles, it is important that GFPS members are provided
with the required gender capacity, such as the application of gender analysis
tools.

3.6 Oversight agencies such as the Department of Budget and Management

(DBM), National Economic and Development Authority (NEDA),
Department of the Interior and Local Government (DILG), Civil Service
Commission (CSC) and the Commission on Audit (COA) shall prepare their
GPBs considering their oversight role in ensuring that government agencies
undertake gender mainstreaming.

3.7 The PCW, DBM and NEDA shall jointly disseminate the guidelines for the
preparation of annual GPBs and annual GAD ARs.

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4.0 ESSENTIAL ELEMENTS IN GAD PLANNING AND BUDGETING

The following are essential elements in GAD planning and budgeting as they enable
agencies to more effectively plan and implement their sectoral programs on GAD. If
these are not present or need to be strengthened, agencies shall include them in their
GPBs.

4.1 Creation and/or Strengthening of the GAD Focal Point System: As

required by the MCW and following the PCW Memorandum Circular
2011-01 (Guidelines for the Creation, Strengthening and Institutionalization
of the Gender and Development [GAD] Focal Point System), all agencies
should have an institutionalized and functional GAD Focal Point System
(GFPS).

4.2 Capability Building on Gender and Development: A clear understanding and

appreciation of gender and development is a pre-requisite for a successful
GPB. Agencies are required to regularly undertake orientations and capacity
development on GAD including GAD-related laws and commitments for
their employees. Trainings should include gender mainstreaming, gender
analysis and gender-responsive planning and budgeting.

4.3 Conduct of Gender Audit: Gender audit is an examination of the agency’s

level of gender mainstreaming or extent of the gender-responsiveness of its
policies, programs and projects, the level of gender awareness and
competence of its personnel and the presence or absence of enabling
mechanisms that support gender mainstreaming. The result of the gender
audit could be a basis of capacity development programs that must be
implemented and in enhancing the gender-responsiveness of agency
policies and PAPs.

4.4 Institutionalizing GAD Database/Sex-disaggregated Data: The agency

shall develop or integrate in its existing database GAD information to
include gender statistics and sex-disaggregated data that have been
systematically produced or gathered as inputs or bases for planning,
budgeting, programming, and policy formulation.

5.0 STEPS IN FORMULATING THE GAD PLAN

5.1 Set the GAD agenda or identify priority gender-issues and/or specific GAD
mandates and targets to be addressed over a one-year or three-year term by the
central office in consultation with regional offices, bureaus and attached
agencies. This GAD agenda shall be the basis for the annual formulation of
PAPs to be included in the GPB of the department and its attached agencies,
bureaus, regional offices and units.

Priority gender issues or the GAD agenda may be derived from:

5.1.1 A review of national GAD-related policies and plans such as those

mentioned in Sec. 2.1 and 3.1 of these Guidelines;

5.1.2 The result of gender analysis using sex-disaggregated data or

information from major programs or services of the agency for its clients and
gender gaps or issues faced by their women and men employees;

5.1.3 Results of programs, projects and evaluation findings in terms of its

benefits to target beneficiaries; and

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PCW-NEDA-DBM Joint Circular No. 2012-01
 5.1.4 A review of the agency GAD funds audit results and previous
year’s GPBs and GAD ARs to surface remaining issues that have not been
addressed in earlier GPBs.

5.2 Identify appropriate PAPs to address priority gender issues that are
included in the GPB. PAPs may be client-focused or those addressing
gender mainstreaming in major programs and other GAD-focused activities
for agency clients. It may also be organization-focused or those addressing
identified gender issues of the agency and its personnel.

5.3 Agencies are encouraged to assess the gender-responsiveness of their

major programs and projects using the HGDG tool. The result of assessment
will guide them in identifying areas for improvement. (Refer to Section 6.4)

5.4 Fill out the templates on GPB and GAD AR (Annex A: Guide in
Completing the GPB Template; Annex B: Guide in Completing the GAD AR
Template).

6.0 COSTING AND ALLOCATION OF THE GAD BUDGET

6.1 At least five percent (5%) of the total agency budget appropriations
authorized under the annual GAA shall correspond to activities supporting
GAD plans and programs. The GAD budget shall be drawn from the
agency’s maintenance and other operating expenses (MOOE), capital outlay
(CO), and personal services (PS). It is understood that the GAD budget
does not constitute an additional budget over an agency’s total budget
appropriations.

6.2 Pursuant to Section 37A.1c of the MCW-Implementing Rules and Regulations

(MCW-IRR), the GAD budget may be allocated using any or a combination
of the following:

6.2.1 As a separate GAD fund to support GAD-focused PAPs;

6.2.2 As fund to support integrating gender perspective in major programs

and projects (gender mainstreaming); and

6.2.3 As counterpart fund to support gender-responsive Official

Development Assistance (ODA)-funded projects.

6.3 The utilization and outcome of the GAD budget shall be annually monitored
and evaluated in terms of its success in influencing the gender-responsive
implementation of agency programs funded by the remaining ninety-five
percent (95%) budget (MCW Chapter VI, Section 36).

6.4 Attributing agency major programs to the GAD budget.

Attribution to the GAD budget of a portion or the whole of the budget of an

agency’s major programs is a means toward gradually increasing the gender
responsiveness of government programs and budgets.

6.4.1 If an agency intends to attribute a portion or the whole budget of

major programs during the GAD planning and budgeting phase, it may subject
the program to gender analysis using the HGDG tool. If the agency is not yet
trained on the use of the tool, it may include said training in its GPB and may
seek the assistance of an expert on gender analysis using the HGDG.

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PCW-NEDA-DBM Joint Circular No. 2012-01
 6.4.2 The use of the HGDG will yield a maximum score of 20 points for
each program or project. Depending on the score on the HGDG, a percentage
of the budget of the agency’s existing and proposed major program may be
attributed to the GAD budget as follows:

Table 1
HGDG Description Corresponding budget for the
Score year of the program that may be
attributed to the GAD budget
Below 4.0 GAD is invisible 0% or no amount of the program
budget for the year may be
attributed to the GAD budget
4.0-7.9 Promising GAD 25% of the budget for the year of
prospects (conditional the program may be attributed to
pass) the GAD budget
8.0-14.9 Gender sensitive 50% of the budget for the year of
the program may be attributed to
the GAD budget
15.0-19.9 Gender-responsive 75% of the budget for the year of
the program may be attributed to
the GAD budget
20.0 Fully gender- 100% of the budget for the year of
responsive the program may be attributed to
the GAD budget

6.4.3 After arriving at the score, the agency will now set a target score in the
HGDG. For example, if the rating of a program in the HGDG is 4.0 and the
agency would like to achieve a score of 6 at the end of the year, the
agency should subsequently plan and estimate cost of interventions (or
cost of gender mainstreaming) to achieve its target and include these in its
GAD plan. It could attribute 25% of the budget of the program that it
wants to make gender-responsive to its GAD budget.

6.4.4 During the preparation of its GAD AR, the agency will again
administer the HGDG test to determine the extent that the targeted HGDG
score is attained. This score will be the basis in determining actual
expenditure that can be attributed to the GAD budget. In the example above,
if the agency has an HGDG score of 8 (higher than its target), it can attribute
50% of the program’s budget to the actual GAD expenditure.

6.5 Pursuant to Section 37A.2 of the MCW-IRR, national government

agencies and other government instrumentalities shall ensure that five to
thirty percent (5-30%) of funds received from ODA and multi-lateral
agencies are in support of gender-responsive programs and projects.

7.0 SCHEDULE TO BE OBSERVED IN GAD PLANNING AND BUDGETING

(Please refer to Annex C for the flowchart and calendar)

i. September (2 years before budget year) - PCW issues notification letters to

all line departments or central offices for the submission of their annual
GPB and GAD ARs to PCW. (Note: GPB for the following year must be
accompanied by the GAD AR of the preceding year)

ii. September-October - Line departments or central offices issue

notification letters to all their attached agencies, bureaus and regional

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PCW-NEDA-DBM Joint Circular No. 2012-01
 offices for the deadline of submission of their annual GPBs and ARs to the
central office.

Agencies formulate their annual GAD plans and budgets.

iii. November - Attached agencies, bureaus and regional offices submit their
annual GPBs and ARs to their respective line departments or central
offices’ GFPS.

iv. November-December - Line departments or central offices with attached

agencies, bureaus and regional and field offices review all GPBs and GAD
ARs and transmit comments as needed.

v. January (1 year before budget year) - Submission of reviewed GPBs and

ARs to PCW.

vi. January-February - PCW reviews all submitted GPBs vis-à-vis GAD ARs and
transmits its comments and recommendations to line departments or
central offices. Comments or recommendations from the PCW shall be
communicated to the agencies for the needed adjustments within the six-
week period.

PCW starts consolidating the GAD Accomplishment Reports.

vii. March - Line departments or central offices submit revised GPBs to

PCW. PCW approves and endorses all revised GPBs and returns them to the
concerned offices for submission to DBM in time for the budget
submission.

PCW submits the consolidated report on the implementation of the GAD

Budget Policy to the President, Congress, DBM, and NEDA, copy furnished
all other agencies covered in the report.

viii. April-June - DBM reviews the budget of the line departments or central
offices and prepares the President’s budget. Line departments or central
offices shall submit the adjusted GPBs to PCW based on their DBM-
confirmed budget ceilings.

ix. July - DBM submits for Congressional deliberation the national

expenditure program (NEP) which contains the proposed budget of line
departments and other government agencies.

x. December - Congress passes the GAA which embodies the approved

budget of the national government.

8.0 SUBMISSION, REVIEW AND ENDORSEMENT OF AGENCY GAD PLANS

AND BUDGETS

8.1 Pursuant to Section 37A.1 of the MCW-IRR, all agencies, offices, bureaus
and all government instrumentalities and others concerned shall formulate
their annual GPBs within the context of their mandates.

8.1.1 GOCCs attached to line departments shall prepare their GPBs in

accordance with their budget cycle and shall submit the same to their central
office for review.

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PCW-NEDA-DBM Joint Circular No. 2012-01
 8.1.2 SUCs with several constituent units shall observe the same process
of submission. The Commission on Higher Education (CHED) or its
designated regional offices or gender resource centers shall review the
submissions of SUCs and forward the same to PCW for endorsement to DBM.

8.2 The GFPS of the agency shall review all submitted GPBs and as needed,
provide comments or recommendations for revision. Agency review of GPBs
shall focus on the alignment of the GAD plan with the GAD agenda and the
correctness and alignment of the entries in each column of the GPB template,
e.g. if the proposed activities respond to the identified gender issue or cause of
the issue, the issues are correctly identified or formulated, if there are clear
indicators and targets, if the proposed budget is realistic, if the number of
proposed activities are doable within the year, among others. The GFPS shall
then submit the final GPBs and the corresponding GAD ARs to PCW for
review and endorsement to DBM.

The agency submission to PCW shall include:

8.2.1 A letter signed by the head of agency informing the PCW that the
GFPS of the agency has accordingly reviewed the GPBs and GAD ARs;

8.2.2 The GPB and GAD AR of the mother or central office together with
the individual GPBs and GAD ARs of its attached agencies, bureaus and
regional offices ; and

8.2.3 The list of agencies, bureaus and offices whose GPB and GAD AR are
included in the submission, the names of agency heads and contact numbers
of their respective GFPS Chairperson.

8.3 GPBs of attached agencies, bureaus and regional offices submitted directly to
PCW shall be returned to their mother or central office for its review. The
central office, in turn, shall inform its attached agencies, bureaus and regional
offices that their GPBs have been returned to the central office for its review
and submission to PCW.

8.4 Mother or central offices may opt to consolidate the GPBs of their attached
agencies, bureaus and regional offices and include the consolidated GPB in
their submission to PCW.

8.5 PCW shall acknowledge in writing receipt of the GPBs within two (2)
working days. It shall then review and inform the agency of its comments or
action on the GAD plans within fifteen (15) working days. If there are
revisions to be made or questions to be answered about the submissions, the
agency shall be given thirty (30) days to resubmit the GPB. Upon receipt and
acceptance of the revised GPBs, PCW shall endorse all revised GPBs and
return these to the different line departments or central agencies for their
submission to DBM.

8.6 PCW shall endorse agency GPBs only under the following conditions:

8.6.1 if they are reviewed by the mother or central office;

8.6.2 if the requested revisions or additional information in answer to

questions about the GPB are accepted by PCW within the prescribed
deadlines; and

8.6.3 if they are accompanied by the GAD AR.

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PCW-NEDA-DBM Joint Circular No. 2012-01
 8.7 Agencies shall submit their PCW-endorsed GPB to DBM along with their
annual GAD AR for the previous year in accordance with the budget call.

8.8 Once the GAA has been approved and where budget and program
adjustments have to be made based on final agency budgets, agencies shall
submit an adjusted GPB to PCW. The adjusted GPB shall be the basis for
implementing the GPBs as well as for monitoring and reporting.

9.0 IMPLEMENTATION AND MONITORING OF THE GAD PLAN AND

BUDGET

9.1 Upon receipt of the letter of endorsement from PCW and or the adjusted GPB,
the agency head shall issue an appropriate policy directive, copy furnished
PCW, to disseminate and implement the GPBs. The directive shall mandate
the agency GFPS to: a) provide technical assistance, as needed, to attached
agencies, bureaus and regional offices in the implementation of the GPBs; b)
monitor its implementation; c) ensure the preparation and submission of
GAD ARs; and d) consolidate reports on the implementation of the
GPBs.

9.2 Agencies shall inform the PCW in writing if there are changes in the
PCW-endorsed GPBs as a result of revising the GPB based on the approved
GAA and or the need to implement additional PAPs relevant to current
gender issues or GAD-related undertakings as needed. PCW, in turn, shall
acknowledge receipt of adjusted GPB and shall inform the agencies if the
GAD PAPs or activities in the adjusted GPB are acceptable.

9.3 As needed, agencies may seek the assistance of PCW, other oversight
agencies, civil society organizations, non-government organizations, gender
experts or specialists and other stakeholders in tracking key results,
outputs and outcomes of their GAD PAPs.

9.4 Consistent with the gender mainstreaming strategy, all agencies shall
endeavor to integrate GAD indicators into their existing monitoring and
evaluation system.

10.0 PREPARATION AND SUBMISSION OF GAD ACCOMPLISHMENT

REPORTS

10.1 Attached agencies, bureaus, regional offices, constituent units and all others
concerned shall submit their GAD ARs to their central offices. The agency
GFPS shall prepare the annual GAD AR based on the PCW-endorsed GPB or
the GPB adjusted to the approved GAA following the form prescribed in
Annex B. Activities completed until the end of the year may be included in
the final GAD AR of agency submitted to PCW in January.

10.2 In case an agency attributes a portion or the whole of the budget of its major
program 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
(Please see Sec. 6.4 above). If required, the agency may present the HGDG
test result to GAD funds audit to justify GAD budget expenses. The result of
the HGDG test shall be submitted to PCW.

10.3 Accomplishments on the implementation of GAD PAPs funded under ODA

projects, including the amount spent for such shall also be reflected in the
agency GAD AR.

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 10.4 The annual GAD AR shall be accompanied by the following: (1) brief
summary of the reported program or project; (2) copies of reported policy
issuances; (3) results of HGDG tests, if any; and (4) actions taken by the
agency on the COA audit findings and recommendations, if any.

10.5 The PCW shall assess the actual accomplishments of agencies on GAD
and prepare an annual integrated GAD AR for submission to Congress,
and the Office of the President, copy furnished DBM and COA and all
agencies that submitted GPBs and GAD ARs.

11.0 GAD FUNDS AUDIT

11.1 Pursuant to Section 36 of the MCW, The Commission on Audit (COA) shall
conduct an annual audit on the use of the GAD budget for the purpose of
determining its judicious use and the efficiency and effectiveness of
interventions in addressing gender issues towards the realization of the
objectives of the country’s commitments, plans, and policies on women’s
empowerment, gender equality and GAD.

11.2 Provided further in Section 37 of the MCW-IRR, the COA shall conduct an
annual audit of GAD funds of all government agencies, offices, bureaus,
SUCs , GOCCs, all government instrumentalities and all others concerned.

12.0 SPECIFIC ROLES

12.1 The Philippine Commission on Women (PCW) shall:

12.1.1 Lead in setting the priority agenda for women’s empowerment and
gender equality including the targets for such;

12.1.2 Participate in the development of agency GAD plans when

necessary;

12.1.3 Review the GPBs submitted by the different line departments and
or agencies;

12.1.4 Formally endorse GPBs to DBM;

12.1.5 In coordination with DBM, develop a tool to assess the

implementation of the GPB in the conduct of Agency Performance Review
and participate in the DBM’s technical review of agency budgets when
possible;

12.1.6 Provide technical assistance to agencies in the formulation, review,

enhancement and realignment of GPBs in partnership with DBM, NEDA,
academe, and non-government organizations; and

12.1.7 Assess the actual accomplishments of agencies on GAD and prepare

an annual integrated GAD AR for submission to Congress and the Office of
the President, copy furnished DBM.

12.2 The Department of Budget and Management shall:

12.2.1 Ensure that agencies submit their annual GPBs and GAD ARs by
returning to the submitting agency GPBs that do not have PCW’s
endorsement;

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 12.2.2 Assist in ensuring that the Major Final Outputs, Indicators, as well as
Targets under the Organizational Performance Indicator Framework (OPIF) of
all NGAs are gender-responsive; and

12.2.3 In coordination with PCW, develop a tool to assess the implementation

of the GPB in the conduct of Agency Performance Review.

12.3 The National Economic and Development Authority (NEDA) shall:

12.3.1 Ensure that GAD issues and concerns, gender equality and women’s
empowerment are mainstreamed and integrated in the sector outcome
indicators including the Socio-Economic Reports, Philippine Development
Plan and the Medium-Term Public Investment Programs;

12.3.2 Monitor the amount of official development assistance (ODA)

allocated for gender-responsive programs and projects. It shall also
institute measures to ensure that five to thirty (5-30%) ODA allocations is
achieved, sustained and complied with by agencies to enable these concerned
agencies to respond to gender issues and GAD-related plans and policies; and

12.3.3 Take the lead together with PCW in providing technical assistance
on the use of the HGDG.

13.0 REPEALING CLAUSE

This Joint Circular shall supersede the DBM-NEDA-NCRFW Joint Circular No. 2004-
1 dated April 5, 2004.

14.0 EFFECTIVITY

This Joint Circular shall take effect beginning 2013 for the GAD planning and
budgeting process of FY 2014 and the ensuing years until repealed.

REMEDIOS I. RIKKEN
Chairperson
Philippine Commission on Women

ARSENIO M. BALISACAN FLORENCIO B. ABAD

Secretary of Socio-Economic Planning and Secretary
Director-General Department of Budget and Management
National Economic and Development Authority

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 PCW‐NEDA‐DBM Joint Circular 2012‐01                                
Annual GAD Planning and Budgeting Guidelines 
Annex A 

GUIDE IN COMPLETING THE GAD PLAN AND BUDGET TEMPLATE

Note: The template at the end of this section guides the agency in preparing its GAD plan
and budget. Specific examples are provided as each column is discussed.

Column 1: Gender Issue and/or GAD Mandate

The priority gender issues identified through the agency’s review of its flagship or regular
programs, analysis of sex disaggregated data or relevant information that surface the unequal
situation of women and men will be listed in this column. 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 of a particular agency including the extent of
their disparity over benefits from and contribution to a policy/program and/or project of the
agency. This arises from not taking into account women’s special needs during the
formulation of the agency’s policies, planning and implementation of its program, projects
and services, putting women in a disadvantaged position. On the other hand, an
organization-focused gender issue points to the gap/s in the capacity of the organization to
integrate a gender dimension in its programs, systems or structure. Examples include lack of
knowledge and skills of the management and/or employees on GAD, low participation of
women or men employees in human resource development undertakings, decision-making
structures and processes within the agency, sexual harassment and multiple burdens of
women employees, among others.

Aside from the priority gender issues, the agency may directly cite specific provisions from
GAD-related laws or plans (e.g. relevant provisions of the R.A. 9710 or the Magna Carta of
Women) that it needs to implement.

The GAD Focal Point System (GFPS) shall prioritize in the agency’s succeeding GAD plan
and budget (GPB) recurring gender issues, results of the assessment of existing flagship
programs using the HGDG and those that have not been addressed in the previous year’
GPB.

Column 2: Cause of the Gender Issue

Gender analysis proceeds from identifying the issue (what?) to explaining the issue (why the
issue?). It is important to establish the cause or causes of the issue to ensure that the GAD
program or activity will directly address the gender issue leading to its gradual or complete
elimination.

In the first example given in the GPB template, the agency should first surface the reason
why women workers lack access to social protection services and welfare programs. Is it
because women workers are not aware of the services of the government? If so, an activity
that can be included in the GAD plan is informing women of available programs through
means that the agency believes is most efficient and effective.

In the organization-focused issue, the agency needs to surface the reason why women have
very low representation in third level posts. A possible cause is that there is lack of training
opportunities for women employees to qualify for third level posts. Please remember that it
may take more than one activity or program to address one gender issue, and some gender
issues may take longer than one year to address, hence, some activities may recur or be
implemented in a progressive manner until the issue is completely addressed. On the other
hand, it is possible that one program may address several gender issues or causes of a gender
issue.

1
 PCW‐NEDA‐DBM Joint Circular 2012‐01                                
Annual GAD Planning and Budgeting Guidelines 
Annex A 

Column 3 and Column 5: GAD Result Statement or GAD Objective and GAD Activity

Both the GAD objective and the GAD activity should respond to the gender issue including
its cause or implement the specific GAD mandates relevant to the agency.

The GAD Result Statement/Objective Column clarifies and spells out the result (outcome)
that the agency intends to achieve. It may also be the intended outcome of the GAD mandate
the agency intends to implement (e.g. increased knowledge and skills of the technical staff on
GAD planning and budgeting, or improved provision of gender-responsive PAPs for the
clients of the organization). The objective must be specific, measurable, attainable, realistic
and time-bound. In addressing a gender issue, it is possible that the GAD objective could not
be realized in one planning period. Thus, the agency may plan related GAD activities to
achieve the same objective over several planning periods until the GAD objective or targeted
result is achieved.

In the first example, the short term GAD objective or result could be the increased awareness
of women workers on social protection services and welfare programs of the government.
The attainment of which would increase their access to services, thus the issue of lack of
access will be addressed. If the agency covers a wide geographic area, it may plan its
information and technical assistance program so that certain areas are covered each year.

In the organization-focused example, the GAD objective is availability of equal training

opportunities for women and men employees, which is expected to increase the training
opportunities for women employees and capacitating them to be more qualified for 3rd level
posts (and thus address the issue of low representation). Since increasing women’s
representation in third level posts cannot be achieved in one year, the agency may plan
related activities (e.g. inclusion of women employees in trainings especially on management
and leadership skills, profiling qualified women) until such time that the targeted percentage
is achieved.

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

Client-focused GAD activities are activities that seek to address the gender issues of the
agency’s clients or contribute in responding to the gender issues of the sector. Organization-
focused activities may seek to: a) create the organizational environment for implementing
gender-responsive policies, programs and projects; 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.

Agencies shall give priority to client-focused GAD activities. However, agencies who are in
the early stages of gender mainstreaming shall give premium in capacitating the employees
on GAD concepts and principles (e.g. Gender Sensitivity Trainings (GSTs), orientation
seminars on GAD-related laws, institutionalization of GAD in the organization through
policies, establishment/strengthening of the GFPS).

The gender issues to be addressed (Column 1); the cause of the gender issue (Column 2), the
GAD result statement or objective (Column 3) and the proposed GAD activity (Column 5)
should be aligned to ensure effective GAD planning and budgeting.

Column 4: Relevant Agency MFO/ PAP

This column indicates the major final output of the agency 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

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Annex A 

in the agency's mandates and regular programs. For example, the conduct of purposive
information dissemination of government services on social protection services and welfare
programs should fall under the Social Protection and Welfare Services of the agency, while
inclusion of women employees in trainings could fall under the HRD programs or services of
the agency.

Column 6: Output Performance Indicators and Targets

The output 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. For one year planning, indicators are at the output level to measure the direct
results of implementing the GAD activities.

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 congruence of established standards, the presence or absence of specific conditions, the
quality of something, or the opinion about something (e.g. the client’s opinion of the
timeliness of service). (Source: RBM Tools at CIDA)

The target is an important consideration in budgeting that specifies what the agency’s GAD
plan and budget intends to achieve within one year in relation to the GAD result or objective.
The target should be realistic and attainable within the implementation period. Monitoring
and evaluating the GAD plan and budget will largely be based on attainment of targets and
performance indicators.

Column 7: 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.

For example, if the agency conducts one GST, it should cost the board and lodging (if
training is live-in) or food for x number of persons for x number of days, professional fee for
resource persons, supplies and materials, travel expenses, communication costs for
coordinating the training, among others. It is possible that certain activities, such as
nomination of women to third level posts, do not have direct cost implications.

The GAD budget may be drawn from the agency’s maintenance and other operating
expenses (MOOE), capital outlay (CO), and/or personal services (PS) based on the agency’s
approved general appropriations. All agencies shall allocate at least five percent (5%) of their
annual budget appropriations to support their respective GAD PAPs. This “allocation” shall
not act as a budget ceiling for GAD PAPs but shall be utilized to influence the remaining
95% of the agency’s budget.

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

Examples of expenses that CAN be charged to the GAD budget:

1. PAPs included in the PCW-endorsed GAD plan, including relevant expenses such
as supplies, travel, food, board and lodging, professional fees among others;
2. Capacity development on GAD;

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Annex A 

3. Activities related to the establishment and strengthening of enabling mechanisms

that support the GAD efforts of agencies (e.g. GAD Focal Point System, VAW
desks, among others);
4. Salaries of agency personnel assigned to plan, implement and monitor GAD PAPs
on a full-time basis, following government rules in hiring and creating positions;
5. Agencies may cost the time spent by GFPS members and of agency personnel
doing GAD related work (e.g. auditors doing audit of GAD funds) and charge this
to the GAD budget. Overtime work rendered in doing GAD related PAPs may be
compensated through a compensatory time off (CTO), following government
accounting and auditing rules and regulations;
6. Salaries of police women and men assigned to women’s desks;
7. Agency programs to address women’s practical and strategic needs (e.g. daycare
center, breastfeeding rooms, crisis or counseling rooms for abused women, halfway
houses for trafficked women and children, gender-responsive family planning
program among others);
8. Consultations conducted by agencies to gather inputs for and/or to disseminate the
GAD plan and budget;
9. Payment of professional fees, honoraria and other services for gender experts or
gender specialists engaged by agencies for GAD-related trainings and activities;
and
10. IEC activities (development, printing and dissemination) that support the GAD
PAPs and objectives of the agency.

The agency through the GFPS shall regularly assess or monitor if the GAD budget is being
spent for what it was intended for and check on the extent and actual cost of implementing
the GAD activities.

Examples of expenses that CANNOT be charged to the GAD budget:

1) PAPs that are not in the agency’s PCW-endorsed GAD plan;

2) Personal services of women employees UNLESS they are working full time or part
time on GAD PAPs;
3) Honoraria for agency GAD Focal Point System members or other employees
working on their agency GAD-programs and activities;
4) Salaries of casual or emergency employees UNLESS they are hired to assist in GAD
related PAPs;
5) Provision for contingency funds or "other services" of PAPs;
6) Car-pooling, gas masks for traffic/ environment enforcers, among others;
7) The following expenses may NOT be charged to the GAD budget UNLESS they are
justified as clearly addressing a specific gender issue:
6.1 Physical, mental and health fitness including purchase of equipment and
information dissemination materials;
6.2 Social, rest and recreation activities;
6.3 Religious activities and implementation of cultural projects; and
6.4 Construction expenses
8) Purchase of supplies, materials, equipment and vehicles for the general use of the
agency.

To be able to impute the cost of gender mainstreaming in a flagship or regular program of an

agency, it may assess the program or project using the Harmonized GAD Guidelines. The
program or project should be assessed at two levels: 1) the design of the project or program,
using the original/revised design documents; and 2) at the project/program implementation,
management, and monitoring and evaluation (PIMME). For guidance to the assessment of
the design, the agency can use the generic checklist (Box 7a) or a relevant sector-specific
checklist. For the PIMME, use Boxes 16 and 17 found in the “GAD Checklists for Project

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Annex A 

Implementation and Management, and Monitoring and Evaluation.” Depending on the

HGDG score, the agency may use the rating in Table 1 of the JC 2012-01 to estimate the cost
that may be attributed to the GAD budget.

Column 8: Source of the GAD Budget

This column indicates whether the activities are sourced from the following:

(1) General Appropriations Act (GAA) of the agency;

(2) Priority Development Assistance Fund (PDAF) of legislators;
(3) Complementation with LGUs and other government offices;
(4) Official Development Assistance (ODA);
(5) Corporate Operating Budget (COB); and
(6) Partnership with private sector, NGOs, and CSOs, among others.

Column 9: Responsible Unit/Office

This column specifies the unit or office tasked to implement a particular GAD activity. The
responsible unit shall have direct knowledge or involvement in GAD PAPs and shall
periodically report the progress of implementing its assigned tasks to the agency’s GFPS.

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Annex A 

Annex A
SAMPLE GAD PLAN AND BUDGET

ANNUAL GENDER AND DEVELOPMENT (GAD) PLAN AND BUDGET

FY 20___

Agency/Bureau/Office: ___________ Department (Central Office):__________

Total GAA of Agency: ___________

Gender Issue Cause of the Gender GAD Result Relevant Agency GAD Activity Output Performance GAD Source of Responsible
and/or GAD Issue Statement/ GAD MFO/ Indicators Budget Budget Unit/Office
Mandate Objective/ PAP and Target

(1) (2) (3) (4) (5) (6) (7) (8) (9)

Client-focused
Women workers • Women • Increased Social protection and Purposive information • 5 information xx GAA Service delivery
lack access to workers are not awareness women welfare services dissemination on dissemination group
social protection aware of government workers on government services campaigns on
services and services on social government on social protection government services
welfare programs protection, services services on social services and welfare on social protection
and welfare programs protection services programs services and welfare
and welfare programs within 1 year
programs
• At least 10
• Increased groups of women
access of women workers informed on
workers to social how to access social
protection services protection services and
and welfare welfare programs
programs in various provided by the
sectors. government and
employers

™ Numerous ™ Affordable ™ Revisit and or ™ Enhanced and xx

/costly requirements and fewer number enhance policy gender-sensitive policy
before women of requirements requirements to make guidelines on the
workers can access before women it affordable and requirements for
social protection workers can access easier for women women to access the
services and welfare social protection workers to access the social protection
programs services and social services and services and welfare
welfare programs welfare protection programs
programs

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Annual GAD Planning and Budgeting Guidelines 
Annex A 

™ Assist in the ™ 1,300 informal

enrollment of women women workers
workers especially enrolled to social
those in the informal protection programs
sector, to social (SSS, Phil health)
protection programs within 1 year
(e.g. SSS, Philhealth)

ƒ Compliance ƒ To enforce Compliance to labor ƒ Issuance of ƒ At least 1 xx Bureau of

to labor standards and and monitor standards and policy on labor policy issued on labor Working
regulations compliance of regulations standards which gives standards for women Conditions- Labor
establishments on special attention to workers specific to Standards and
labor laws, the special needs of social protection Review Division
regulations and women workers services and welfare
standards especially programs by the 3rd
those concerning quarter of the year
women workers
ƒ 1,920
establishments
informed on GAD and
labor standards for
women workers upon
the issuance of the
policy

ƒ Proportion of
women workers who
benefited in the
enforcement of the
labor standards policy

ƒ Percentage of
employers providing
social protection
services and
implementing welfare
programs especially for
women workers

ƒ At least 45%
of women workers are
provided with social
protection and welfare

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Annual GAD Planning and Budgeting Guidelines 
Annex A 

programs within 1 year

ƒ Intensified ƒ Develop and ƒ Proportion of xx

inspection of the enforce labor women workers
delivery of social standards that provide benefited by the
protection services minimum protection to enforcement of the
and welfare women workers,
programs for especially the new
labor standards
women workers entrants and the low- policy
skilled
ƒ 10 labor
inspections on the
compliance of
employers on the
provision of social
protection services
and welfare within 1
year

Sec.26 C of IRR of (In this case, the Increased access of MFO: Development • Consultation • Number of xx GAA Service delivery
MCW: DTI, DOST, agency may outright same group of and Promotion with women women’s groups to be group
TRC, and BSOs plan activities to women to technical Services for MSMEs entrepreneurs to consulted
shall provide provide training to assistance for their identify their needs for
trainings (to women, bearing in enterprises PAP: Facilitation in technical assistance • 15 groups of
women) focused mind, however, that the conduct of women’s groups to be
rd
on packaging, target clients are product research and consulted by the 3
marketing, product properly identified and development and quarter of the year
development, etc. consulted first before design services
any assistance is • Planning • 150 women
given) and entrepreneurs
implementation of trained/assisted at the
customized end of the year
assistance to
identified women • Number of
entrepreneurs women entrepreneurs
to be assisted;
Organization-focused
Very low (20%) Lack of training • Availability • HRD • Inclusion of • At least 2-3 xx GAA HRD
representation of opportunities for of equal training Services women employees in leadership skills and
rd
women in third (3 ) women employees to opportunities for trainings especially on management trainings
level posts. qualify for 3rd level women and men • Appointment management and for women employees
posts employees and other Personnel leadership skills vying for 3rd level posts

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Annual GAD Planning and Budgeting Guidelines 
Annex A 

• Increased Action Services training among others • Perceived

representation of change or openness of
rd
women in 3 level the agency to women’s
posts to 40% in 5 appointment to 3rd level
years posts

• Profiling of • 100% of
qualified women qualified women
rd
candidates for 3 included in the profile
level posts for review by the 1st quarter of the
and consideration of year
appointing authority

• Submission • 5 women
of qualified female nominees for each
nominees to 3rd level vacancy submitted
posts

TOTAL XXXX

Prepared by: Approved by: Date

Chairperson, GAD Focal Point System Head of Agency Day/Mo/Year

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Annual GAD Planning and Budgeting Guidelines 
Annex B 

GUIDE IN COMPLETING THE GAD ACCOMPLISHMENT REPORT TEMPLATE

Note: The template at the end of this section guides the agency in preparing its GAD
Accomplishment Report.

Column 1: Gender Issue / GAD Mandate

This column lists down the gender issues and/or GAD mandates identified in the previous
year’s GAD Plan and Budget (GPB).

Gender issues and GAD mandates and commitments that were not previously identified in
the GPB but were addressed or implemented by the agency shall also be reflected.

Column 2: Cause of the Gender Issue

This column lists down the causes or reasons for the identified gender issues in the previous
year’s GPB.

Column 3: GAD Result Statement/GAD Objective

This column reflects the results/objectives that the agency intended to achieve in relation to
the GAD mandates and/ or gender issues it committed to address in the previous year’s GPB.

Column 4: Relevant Agency MFOs/PAPs

This column reflects the agency MFOs/PAPs relevant and appropriate to the gender issues
and GAD mandate identified in Column 1 of the previous year’s GPB.

Column 5: GAD Activities

This column enumerates the activities or interventions that were undertaken by the agency in
response to the identified gender issues, concerns and GAD mandates. GAD activities that
are not included in the endorsed GPB but were implemented by the agency shall also be
reflected.

Column 6: Performance Indicators and Targets

This column indicates the targets identified in the previous GPB which the agency committed
to achieve within a specific period.

Columns 1- 6 may just be copied from the previous year’s GPB.

Column 7: Actual Results

This column reflects all the results/outputs of the GAD activities that were conducted and or
implemented. It shall provide a description of the change that has occurred after
implementing a particular GAD activity. The agency must also indicate the accomplishment
of previously identified targets.

Column 8: Total Agency Approved Budget

This column reflects the approved total agency budget.

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Annex B 

Column 9: Actual Cost or Expenditure

This column shows the actual cost or expenditure in implementing the identified GAD
activities of the previous GPB. To avoid double counting and attribution, the agency shall
provide a breakdown of the expenditure if necessary.

Column 10: Variance/Remarks

This column shall indicate any deviation from the identified results, activities and targets.
The reasons for the deviation as well as the factors that have facilitated or hindered the
implementation of the agency's PCW- endorsed GPB shall also be cited.

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Annual GAD Planning and Budgeting Guidelines 
Annex B 

Annex B
SAMPLE GAD ACCOMPLISHMENT REPORT

ANNUAL GENDER AND DEVELOPMENT (GAD) ACCOMPLISHMENT REPORT

FY 20___

Agency/Bureau/Office: ___________ Department (Central Office):__________

Total GAA of Agency: ___________

GAD Cause of the GAD Result Relevant GAD Activity Performance Actual Result (Outputs/ Total Agency Actual Cost/ Variance/ Remarks
Mandate/ Gender Issue Statement/ Agency Indicators and outcomes) Approved Expenditure
Gender GAD MFO/ Target Budget
Issue Objective/ PAP

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)
Client-focused

Organization-focused

TOTAL XXXX XXXXX

Prepared by: Approved by: Date:

Chairperson, GAD Focal Point System Head of Agency Day/Mo/Year

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                                                                                                         PCW‐NEDA‐DBM Joint Circular 2012‐01                                
Annual GAD Planning and Budgeting Guidelines 
Annex C 

Flowchart and Calendar in GAD Planning and Budgeting

PCW LINE DEPARTMENTS ATTACHED AGENCIES/BUREAUS DBM

/CENTRAL OFFICES /REGIONAL OFFICES

Issuance of notification letters

to all line departments or
Issuance of notification letters to
attached agencies, bureaus and
Preparation of annual GPB and
GAD AR for submission to line
¾ Submission of PCW-
endorsed GPBs of line
central offices the submission regional offices for the department or central office
departments and or central
of annual GPBs and GAD submission of annual GPBs and (September-October)
offices to DBM
ARs to PCW ARs to central office
(September) (September-October) ¾ Return of line departments’
/central offices’ GPBs not
endorsed by PCW
¾ Revision of GPBs based on
(March)

¾ Start of review of GPBs ¾Review of all GPBs and comments/recommendations

and GAD ARs upon receipt GAD ARs of attached ¾ Transmittal of revised GPBs
from line departments and agencies, bureaus and to central office Review of budget of line
central offices , but not later regional offices (November -December) departments or central offices
than March
¾ Transmittal of comments or (April-June)
¾ Transmittal of comments recommendations as needed
and recommendation to line (November -December)
departments or central offices,
as needed
(October-December) ¾ Revision of GPBs based on
Submission of the national
expenditure program (NEP)
comments/recommendations ,
for Congressional deliberation
Submission of reviewed GPBs as needed
(July)
and GAD ARs to PCW
(January)
¾Transmittal of revised GPBs
and GAD ARs to central
¾ Review of all submitted agency
GPBS vis-à-vis GAD ARs
¾ Transmittal of comments Revision and submission of
GPB based on PCW’s
Congress passes the GAA
which embodies the approved
and recommendation to line
departments or central offices comments/recommendations, budget of the national
as needed as needed ¾ Dissemination of PCW- government
(January-February) endorsed GPBs within the (December)
¾Review of GAD ARs agency/bureau or regional
(January-February) office and to concerned units.
(March)

¾ Submission of revised GPB

¾Review of revised GPBs to PCW for approval and
endorsement
¾Approval and endorsement ¾ Submission of PCW-
of revised GPBs
endorsed GPB to DBM
¾Return of PCW-endorsed ¾ Dissemination of PCW-
GPBs to concerned agencies
for submission to DBM endorsed GPBs within and to
(March) responsible units and or offices
(March)

Submission of adjusted GPBs

to PCW based on DBM-
PCW confirmed budget, as needed
(April)

Submission of adjusted GPBs

to PCW, as needed
 PCW‐NEDA‐DBM Joint Circular 2012‐01                                
Annual GAD Planning and Budgeting Guidelines 
Annex D 

DEFINITION OF TERMS

Gender and Development Concepts and Principles

a) Gender and Development (GAD) - refers to the development perspective and process that
is participatory and empowering, equitable, sustainable, free from violence, respectful of
human rights, and supportive of self-determination and actualization of human potentials.
It seeks to achieve gender equality as a fundamental value that should be reflected in
development choices and contends that women are active agents of development, not just
passive recipients of development.

b) Gender Audit - refers to a form of “social audit” or “quality audit” which determines
whether the organization’s internal practices and related support systems for gender
mainstreaming are effective, reinforcing each other and are being followed. This tool or
process assists organizations in establishing a baseline, identifying critical gaps and
challenges, and recommending ways of addressing them.

c) Gender Equality - refers to the principle asserting the equality of women and men and
their right to enjoy equal conditions, realizing their full potentials to contribute to and
benefit from the results of development, and with the State recognizing that all human
beings are free and equal in dignity and rights.

d) Gender Mainstreaming - refers to the strategy for making women’s and men’s concerns
and experiences an integral dimension of the design, implementation, monitoring, and
evaluation of policies and programs in all social, political, civil, and economic spheres so
that women and men benefit equally and inequality is not perpetuated. It is the process of
assessing the implications for women and men of any planned action, including
legislation, policies, or programs in all areas and at all levels.

At the agency level, gender mainstreaming means raising people’s awareness on GAD
and building GAD-related capabilities; putting in place policies, structures, systems, and
mechanisms that would facilitate and institutionalize the pursuit of gender equality and
women’s empowerment; applying GAD-related skills and tools to develop programs,
activities and projects addressing gender issues; continuously implementing, monitoring,
evaluating and enhancing the agency’s gender mainstreaming and women’s
empowerment efforts; and incorporating GAD in all aspects of the agency’s operations.

e) Gender-Responsiveness - capacity of individuals, groups, or institutions to substantively

address gender-related issues; presumes capacity to do gender analysis, willingness to
allocate resources for these issues; and capacity to collect and use sex-disaggregated data
and gender-related information for gender analysis and tracking of results.

f) Gender-responsive PAPs - refer to interventions that substantively address gender issues

identified through gender analysis of sex-disaggregated data and gender-related
information.

g) Discrimination Against Women - refers to any gender-based distinction, exclusion, or

restriction which has the effect or purpose of impairing or nullifying the recognition,
enjoyment, or exercise by women, irrespective of their status, on a basis of equality of
women and men, of human rights and fundamental freedoms in the political, economic,
social, cultural, civil, or any other field.

h) Women’s Empowerment - is a goal of and an essential process for women’s advancement.

It is the process and condition by which women mobilize to understand, identify and
overcome gender discrimination so as to achieve equality in welfare and equal access to

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Annex D 

resources. In this context, women become agents of development and not just beneficiaries
enabling them to make decisions based on their own views and perspectives.

GAD Planning and Budgeting Concepts

a) Agency - refers to any of the various units of the government at the national and sub-
national levels, including a department, attached agency, bureau, office, state university
and college, government owned and/or controlled corporations, constitutional
commissions, the judiciary, the legislative and all government instrumentalities and
others concerned.

b) Agency Head - refers to the top or highest official of an agency.

c) Audit of GAD Funds - refers to a comprehensive audit of a government agency’s policies,

fund programs, projects and activities focusing on the area of gender and development to
determine economy, efficiency, and effectiveness of interventions in addressing gender
issues;

d) Gender Analysis - refers to a framework to compare the relative advantages and

disadvantages faced by women and men in various spheres of life, including the family,
workplace, school, community and political system. It also takes into account how class,
age, race, ethnicity, cultural, social and other factors interact with gender to produce
discriminatory results;

e) GAD Focal Point System - is an interacting and interdependent group of people in all
government instrumentalities tasked to catalyze and accelerate gender mainstreaming. It
is a mechanism established to ensure and advocate for, guide, coordinate, and monitor the
development, implementation, monitoring, review and updating of their GAD plans and
GAD-related programs, activities and projects ;

f) Gender Gap - refers to the gap between women and men in terms of how they benefit
from social, economic, political, and cultural programs and services.

g) Gender Issues - refer to problems and concerns that arise from the unequal status of
women and men including the differential characteristics, roles and expectations
attributed by society to women and men. These societal expectations and perceptions,
which are reflected in and perpetuated by laws, policies, procedures, systems, programs,
projects and activities of government, could impede women’s full development and their
participation in and equal enjoyment of the fruits of development.

h) GAD Plan and Budget - a systematically designed set of programs, projects and activities
with corresponding budget carried out by all government agencies departments, including
their attached agencies, offices, bureaus, state universities and colleges, government-
owned and-controlled corporations, local government units and other government
instrumentalities over a given period of time to address the gender issues and concerns in
their respective sectors and constituents. It systematizes an agency’s approach to gender
mainstreaming, women’s empowerment and gender equality.

Government Planning, Budgeting and Auditing Concepts

a) Agency Performance Review (APR) - refers to the process of determining the level of
accomplishment of each agency in terms of physical outputs, income generated, and
actual expenditures incurred in the production /delivery of goods and services to the
public vis-à-vis the targets/budgets for the same period.

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Annex D 

b) Budget Calendar - refers to the schedule of budget preparation, budget authorization,

budget execution and evaluation.

c) General Appropriations Act - refers to the official (and approved) budget of the entire
National Government.

d) Integrated Results and Risk Based Audit Approach (IRRBA) - an audit approach that
integrates the different types of audit being done by COA, including forensic audit,
holistic audit methodology that takes into consideration the projected and actual outputs
and outcomes of programs, projects and activities of government agencies using the OPIF
and MFOs prescribed by DBM in the context of implementing the public financial
management reforms.

e) Medium Term Expenditure Framework (MTEF) - refers to the tool under the Public
Expenditure Management Program for determining the available resources, and
allocating these resources in line with government priorities; covers a three-year forecast
of agency baseline and proposed new and approved programs, which will be
automatically rolled over into budgetary allocation on an annual basis toward providing
agency predictability in planning and programming.

f) National Budget Memorandum - refers to the publications and or issuances of DBM

setting forth guidelines and policies regarding specific issues and or concerns.

g) Organizational Performance Indicator Framework (OPIF) - refers to the whole-of-

government strategic policy and expenditure framework within which agency
performance, focused on outputs and outcomes, is measured using performance
indicators to help improve resource and/or budget allocation.

h) Technical Budget Hearing - refers to a regular activity wherein agencies present and
justify their agency budget proposals to DBM. This enables DBM bureaus/office
concerned to formulate recommendations on the Agency's proposed budget (in a given
year) in preparation for the deliberation with the Executive Review Board.

LIST OF ACRONYMS

AR Accomplishment Report

BPfA Beijing Platform for Action

CEDAW Convention on the Elimination of All Forms of Discrimination Against

Women

COA Commission on Audit

CO Capital Outlay

CSC Civil Service Commission

DBM Department of Budget and Management

DILG Department of the Interior and Local Government

GAA General Appropriations Act

3
 PCW‐NEDA‐DBM Joint Circular 2012‐01                                
Annual GAD Planning and Budgeting Guidelines 
Annex D 

GAD Gender and Development

GAD AR GAD Accomplishment Report

GFPS GAD Focal Point System

GOCCs Government-Owned and Controlled Corporations

GPB GAD Plan and Budget

HGDG Harmonized Gender and Development Guidelines

IRR Implementing Rules and Regulations

MCW Magna Carta of Women

MFO Major Final Output

MDG Millennium Development Goals

MOOE Maintenance and Other Operating Expenses

NEDA National Economic and Development Authority

ODA Official Development Assistance

PAPs Programs, Activities and Projects

PCW Philippine Commission on Women

PPGD Philippine Plan for Gender-Responsive Development

PS Personal Services

SUCs State Universities and Colleges

WEDGE Women’s Economic Empowerment and Development toward Gender

Equality