GAD PLANNING AND

BUDGETING
HOTEL GUILLERMO, PAGADIAN CITY
OCTOBER 30 – 31, 2018
LEARNING OBJECTIVES

1. Be able to identify gender issues within the agency and within

the respective schools
2. Identify appropriate Plans/Programs/Activities to address
priority gender issues that are included in the GPB.
3. Prepare GAD budget: based on the estimated costs of functions
and PPAs identified in the GAD Plan; and
4. Fill out the GAD Plan and Budget Form.
LEGAL MANDATES

 1987 Constitution
 Convention on the Elimination of All Forms of Discrimination Against Women (CEDAW)
 Millennium Development Goals
 Republic Act 7192 (Women in Development and Nation-building Act)
 Executive Order No. 273 (Approving and Adopting the Philippine Plan for Gender
Responsive Development, 1995-2025)
 General Appropriations Act
 Republic Act 9710 (Magna Carta of Women)
 PCW,DILG,DBM & NEDA Joint Memorandum Circular No. 2013-01 as amended by
JMC 2016-01
COA CIRCULAR 2014 - 001

The audit team shall see to it that the audited agency, thru the GAD's Focal
point or the Internal Control Unit, conduct gender mainstreaming or self
assessment particularly on the following, among others:
 Compliance with existing laws and regulations on gender and
development particularly on the setting aside of at least five per cent
(5%) of their total budget appropriation to cover the implementation of,
among others, the preparation of GAD plan, submission of required
reports, and the like;
COA CIRCULAR 2014 - 001

 Seeing to it that the agency' s plans, programs, projects and

activities on GAD are aligned to the agency's mandate, the PPGD
for 1995-2025 and other laws on GAD;
 Monitoring the use of GAD funds for the purpose for which they
have been appropriated and
 Determining whether gender issues are effectively addressed by
GAD interventions in the agency.
COA CIRCULAR 2014 - 001

 The Audited agency shall submit a copy of the Annual GAD Plan and
Budget (GPB) to the COA Audit Team assigned to the agency within
five (5) working days; front the receipt of the approved plan from the
PCW or their mother or central offices, as the case maybe. Likewise, a
copy of the corresponding Accomplishment Report shall be furnished
the said Audit Team within five (5) working days from the end of
January of the preceding year.
 WHAT IS
DEVELOPMENT?
Development in a People-Centered
Perspective

 Development of the political, economic, social, cultural and

other dimensions of an individuals life
 Sustained capacity to achieve a better life for all
 Development provides opportunities to broaden an individual’s
“capacity to do” and “capacity to be”
 EXAMPLES:

Capacity to Do: 1) PROCREATE AND REAR

CHILDREN
How individuals are able to 2) DO PRODUCTIVE AND
perform the things they want SATISFYING WORK
to do to in pursuit of a better 3) CARE FOR OTHERS
life 4) TRAVEL
5) HAVING CONTROL OVER
ONE’S INCOME AND
BENEFITING FROM IT
 EXAMPLES:
Capacity to Be: 1) BEING
Give the individuals the KNOWLEDGEABLE
AND SKILLFUL
opportunity and 2) BEING WELL
resources to attain their NOURISHED

aspirations to have a 3) BEING CONFIDENT OF

ONE’S OWN ABILITIES
better life
Development is for all and is
everybody’s concern

It is a shared responsibility by all the members

of the society (whether an individual is
benefiting from it or is affected by the lack of it)
Gender Mainstreaming

 An approach to development that looks more

comprehensively at the relationships between women and
men in their access to and control over resources, decision
making, benefits and rewards in the society.
The end goal of gender mainstreaming
is to enable both women and men to
equally contribute to and benefit from
the fruits of development.
In pursuit of gender mainstreaming, LGUs and National
Agencies are mandated by law to ensure that the following
are in place:

 Creation/Strengthening of the LGU/Agency GAD Focal Point System

(GFPS);
 Establishment and Maintenance of GAD Database;
 Gender and Development (GAD) Planning and Budgeting;
 Mainstreaming Gender Perspective in Local Development Plans; and
 Formulation/Enhancement & Implementation of the LGU/Agency GAD
Code
GAD Planning and
Budgeting
JOINT MEMORANDUM CIRCULAR NO. 2013-01 AS
AMENDED BY JMC 2016-01
What is GAD Plan?

 It is a systematically designed set of services, programs,

activities and projects carried out by agencies/LGUs over a
period of time to address gender issues and concerns of
their respective staff, sectors and constituents.

 In case of National Agencies, it shall aligned to the

agency's mandate, the PPGD for 1995-2025 another laws
on GAD;
Steps in Formulating the GAD Plan and
Budget (GPB)

1. Identifying Gender Issues

Gender Issue – any issue or concern determined by
gender – based and/or sex-based differences between
women and men.
1. Identifying Gender Issues

 Review of GAD-related laws and policies relevant to the LGU such as those mentioned
in Section 2.0 and item C.1.4 of this JMC;
 Results of gender analysis and/or gender assessment using the sex-disaggregated
data/information from the Agency GAD database, as well as information from major
programs and services of the Agency that reflect the gender gaps and/or issues faced
by program/service beneficiaries, women and men constituents and employees.
 Results of program and project evaluation in terms of benefits to target beneficiaries;
and
 Review of findings from the audit of GAD funds and GAD ARs to surface remaining
gender issues that have not been addressed in previous GPBs.
1. Identifying Gender Issues

 pcw-dbm-dilg-neda-jmc-2013-01.pdf
Steps in Formulating the GAD Plan and
Budget (GPB)

2. Identify appropriate Plans/Programs/Activities to address

priority gender issues that are included in the GPB.

Categories of PPAs:
a. Client Focused – addressing gender mainstreaming in regular/flagship
PPAs
b. Organization Focused – addressing gender issues of the Agency and its
personnel
Steps in Formulating the GAD Plan and
Budget (GPB)

3. Prepare GAD budget: based on the estimated

costs of functions and PPAs identified in the GAD
Plan; and
COSTING AND ALLOCATION
OF THE GAD BUDGET

 At least five percent (5%) of the total LGU budget appropriations authorized
under the Annual Budget shall correspond to activities supporting GAD
PPAs.

 The GAD budget shall be drawn from the agency’s maintenance and other
operating expenses (MOOE), capital outlay (CO), and personal services (PS).

 The GAD budget shall not constitute an additional budget over an agency’s
total budget appropriations.

 The five percent (5%) GAD budget shall endeavor to influence the remaining
95% of the agency’s budget toward gender-responsiveness.
WHAT CAN BE CHARGED TO
THE GAD BUDGET?
EXAMPLES OF EXPENSES THAT CAN BE
CHARGED TO THE GAD BUDGET (DO No. 63 s
2012)

1. Approved PPAs included in the PCW-endorsed DepEd GAD Plan

with detailed budgetary requirements
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/or strengthening of
enabling mechanisms that support the GAD efforts of agencies (e.g
GAD Focal Point System and VAW Desks);
EXAMPLES OF EXPENSES THAT CAN BE
CHARGED TO THE GAD BUDGET (DO No. 63 s
2012)

4. Salaries of agency personnel assigned to plan, implement and monitor

GAD PPAs on a fulltime basis, following government rules in hiring and
creating positions. This provision does not apply to those who were
given extra assignment on GAD and are already regular employees.
Overtime work rendered in doing GAD-related PPAs may be
compensated through compensatory time off (CTO), following
government accounting and auditing rules and regulations;
EXAMPLES OF EXPENSES THAT CAN BE
CHARGED TO THE GAD BUDGET (DO No. 63 s
2012)

5. Programs to address women’s practical and strategic needs,

provided these have been previously approved by DepEd Central
Office and the Philippine Commission on Women (PCW) and are
clearly reflected in the annual GAD Plan and Budget
6. Consultation workshops to gather inputs for GAD Plan and other
GAD Mechanisms and processes
7. Professional fees and honoraria of external GAD experts for
trainings and related activities
EXAMPLES OF EXPENSES THAT CAN BE
CHARGED TO THE GAD BUDGET (DO No. 63 s
2012)

8. Development, printing and dissemination of information and

education campaign material which supports GAD PPAs.
9. Women’s Month activities which are clearly aligned to the yearly
theme determined by the PCW Board and GAD Advocacy.

The expenditures, although allowed, must still follow

government accounting rules and regulations.
EXAMPLES OF EXPENSES THAT CAN NOT BE
CHARGED TO THE GAD BUDGET (DO No. 63 s
2012)

1. Programs, projects, activities (PPAs) which are not in the DepEd

GAD Plan and not endorsed by the PCW

2. Personal services and honoraria of GAD Focal Point System

members and other GAD employees assigned to do GAD work

3. Salaries of casual or emergency employees UNLESS they are

hired to assist in GAD-related PPAs;
EXAMPLES OF EXPENSES THAT
CANNOT BE CHARGED TO THE GAD
BUDGET

4. Provision of contingency funds or "other services" of PPAs;

5. Purchase of supplies, materials, equipment and

vehicles for the general use of the agency.
EXAMPLES OF EXPENSES THAT CAN
NOT BE CHARGED TO THE GAD
BUDGET
6. The following expenses CAN NOT be charged to the GAD budget
UNLESS they are justified as clearly addressing a specific gender issue:
a) Physical, mental and health fitness activities, including purchase of
supplies, materials, equipment and information dissemination
materials;
b) Social, rest and recreation activities; and
c) Religious activities and implementation of cultural projects
d) Study tour
e) Christmas And year-end celebrations
Steps in Formulating the GAD Plan and
Budget (GPB)

4. Fill out the GPB/GAD AR forms.

 Listing of agency’s priority gender issues through analysis of sex-
disaggregated data or relevant information that surface the unequal situation
of women and men.

 The agency may directly cite GAD mandates, which include relevant provisions
of GAD-related laws
 Responds to the gender issue;
 Spells out the result that the agency intends to achieve;
 Shows the intended result that the agency intends to implement based on the
issue/mandate identified in column 1; and
 Directly answer the gender issue or GAD Mandate
The relevant program/s or project/s 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
 Should response to the gender issue or mandate identified in column 1
and 2;
 The proposed GAD activity, which can either be client- or organization-
focused, should be stated as clearly as possible to facilitate budgeting of the
agency’s GPB.
PI - quantitative or qualitative means to measure the achievement
of the result of the proposed activity mentioned in Column 4
Targets- specifies what agency GPB intends to achieve with in one year in
relation to the objective (Col. 2)
 The GAD budget is the cost to be incurred in the
implementation of the GAD activities stated in Column 4 .
 Should be estimated by object of expenditure
 Unit or office within the agency tasked to implement a particular GAD activity.
 Have direct knowledge or involvement in the implementation of the GAD activity
and shall periodically report on the progress of its implementation to the GFPS.
GAD ATTRIBUTION

Columns 8 to 12 shall only be accomplished by the

agency if they will be attributing a portion or the
whole of the annual budget of its regular program/s or
project/s to the GAD budget.
SUBMISSION, REVIEW
AND ENDORSEMENT OF
GBP
DO_S2012_63
“ We've begun to raise daughters more
like sons... but few have the courage to
raise our sons more like our daughters.
― Gloria Steinem ”