Published by:

Office of the President

Philippine Commission on Women
1145 J. P. Laurel Street, San Miguel
1005 Manila, Philippines

3rd Printing
November 2013

Complimentary copy. Not for sale.

 PCW-NEDA-DBM
Joint Circular No. 2012-01

Guidelines for the Preparation of Annual

Gender and Development (GAD) Plans and
Budgets and Accomplishment Reports to
Implement the Magna Carta of Women
 TABLE OF CONTENTS

Foreword ------------------------------------------------------------------------------ vii

PCW-NEDA-DBM Joint Circular No. 2012-01-------------------------------- 1

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

Annex A: Guide in Completing the GAD Plan and Budget Template ----- 17

Annex B: Guide in Completing the GAD Accomplishment Report

Template ------------------------------------------------------------------------------ 29

Annex C: Flowchart and Calendar in GAD Planning and Budgeting ---- 33

Annex D: Definition of Terms -----------------------------------------------------35

 FOREWORD

The passage of Republic Act 9710 or the Magna Carta of

Women (MCW) and the subsequent effectivity of the Implementing
Rules and Regulations (IRR) in 2010 provided the Philippine Commission
on Women (PCW) with a fresh and expanded mandate as oversight
body and authority on women’s concerns, as a catalyst for gender
mainstreaming and as a lead advocate of women’s empowerment,
gender equity and gender equality. This landmark law further mandated
the PCW to be the primary policy-making and coordinating body on
women and gender equality concerns, to be the overall monitor and
oversight on the MCW and its IRR and to lead the capacity development
of agencies to enable them to implement the MCW.

Gender mainstreaming is the main strategy to implement the

law. It is pursued by integrating the gender perspective in government
policies, plans, programs, activities and projects (PAPs) to carry out
the law’s procedural, policy and sectoral program requirements. One
important mechanism for gender mainstreaming is the annual gender
and development (GAD) planning and budgeting process. The GAD
plan seeks to address identified women and gender issues through
specific activities and the GAD budget is the amount required to
implement the GAD plan. The GAD plan and budget is part of the
agency’s overall annual work plan and budget which is submitted to the
Department of Budget and Management.

To clarify the instructions on the formulation of GAD plans and

budgets according to the provisions of the MCW, the PCW, in partnership
with the National Economic Development Authority (NEDA) and the
Department of Budget and Management (DBM) issued the PCW-NEDA-
DBM Joint Circular (JC) No. 2012-01 or Guidelines in the Preparation
of the Annual GAD Plan and Budget and GAD Accomplishment Report
to Implement the Magna Carta of Women. The JC was formulated in
consultation with national government agencies (NGAs), state universities
and colleges (SUCs) and government-owned and controlled corporations
(GOCCs). This Joint Circular repealed NCRFW-NEDA-DBM Joint Circular
(JC) No. 2004-01.

vii
 The JC includes a provision on the attribution to the GAD
budget of a portion or the whole of the annual budget of an agency’s
major program/s through the administration of the Harmonized Gender
and Development Guidelines (HGDG). The HGDG is a tool to integrate
gender concerns in the design, management, implementation, monitoring
and evaluation of agency programs and projects.

The JC also requires the national GAD focal points to lead the
formulation of a GAD agenda and to review the GAD plans and
budgets (GPBs) of their bureaus, attached agencies and regional
offices to ensure their alignment with the agenda or with relevant GAD
mandates. PCW will review and endorse only GAD plans and budgets
that have gone through the national GAD focal points’ review.

In line with the new guidelines on GAD planning and budgeting,

the Commission on Audit (COA), which has been auditing the GAD
budget is also updating its guidelines on the audit of the GAD budget
considering relevant provisions of the revised JC. COA will issue its
guidelines separately.

The issuance of the revised guidelines and COA’s rigorous

audit of GAD funds has resulted in the increase in the demand for
technical assistance on GAD planning and budgeting. For PCW, this is
an indication of a more serious intent of government to comply with
the MCW and with COA rules. It is therefore PCW’s hope that
government will pursue with renewed vigor and increased commitment
the implementation of the law through a continuous review, examination
and enhancement of agency programs and projects including their
operations, systems, processes and procedures, so that the twin
goals of gender equality and women’s empowerment will be achieved.

This handbook is meant to guide government in treading this

path. PCW enjoins all concerned to make it their reference for their
policymaking, advocacy, technical assistance and monitoring, especially
on women’s and gender concerns.

viii
 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

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 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.

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.

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 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.

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.

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 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

pecific 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;

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 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

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:

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 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.

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:

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 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.

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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 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.

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 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.

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.

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 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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 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.

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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.

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.

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 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.

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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 Secretary of Department of
and Director-General, NEDA Budget and Management

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16
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 years’
GPB.

17
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 otherhand, it is
possible that one program may address several gender issues or
causes of a gender issue.

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.

18
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).

19
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 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.

20
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;

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;

21
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;

22
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:

7.1 Physical, mental and health fitness including purchase of

equipment and information dissemination materials;

7.2 Social, rest and recreation activities;

7.3 Religious activities and implementation of cultural projects; and

7.4 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 ProjectImplementation 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.

23
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.

24
 PCW‐NEDA‐DBM Joint Circular 2012‐01                
Annual GAD Planning and Budgeting Guidelines 
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 GAD Result Relevant Agency GAD Activity Output Performance GAD Source Responsible
and/or GAD Gender Issue Statement/ GAD MFO/ Indicators Budget of Unit/Office
Mandate Objective/ PAP and Target Budget

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

(8)
Client-focused
Women workers • Women • Increased Social protection Purposive • 5 information xx GAA Service delivery
lack access to workers are not awareness women and welfare services information dissemination group
social protection aware of workers on dissemination on campaigns on
services and government services government government government services
welfare programs on social protection, services on social services on social on social protection
services and welfare protection services protection services services and welfare
programs and welfare and welfare programs within 1
programs programs year

• Increased • At least 10
access of women groups of women
workers to social workers informed on
protection services how to access social
and welfare protection services
programs in and welfare programs
various sectors. provided by the
government and
employers
™ Affordable xx
™ Numerous and fewer number ™ Enhanced and
/costly requirements of requirements ™ Revisit and or gender-sensitive
before women before women enhance policy policy guidelines on
workers can access workers can requirements to the requirements for
social protection access social make it affordable women to access the
services and welfare protection services and easier for social protection
programs women workers to

25
 PCW‐NEDA‐DBM Joint Circular 2012‐01                
Annual GAD Planning and Budgeting Guidelines 
Annex A 

and welfare access the social services and welfare

programs services and welfare programs
protection programs ™ 1,300 informal
™ Assist in the women workers
enrollment of enrolled to social
women workers protection programs
especially those in (SSS, Phil health)
the informal sector, within 1 year
to social protection
Compliance to labor programs (e.g. SSS, xx Bureau of
ƒ Compliance ƒ To enforce standards and Philhealth) ƒ At least 1 Working
to labor standards and monitor regulations policy issued on Conditions-
and regulations compliance of ƒ Issuance of labor standards for Labor Standards
establishments on policy on labor women workers and Review
labor laws, standards which specific to social Division
regulations and gives special protection services
standards attention to the and welfare programs
especially those special needs of by the 3rd quarter of
concerning women workers 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%

26
 PCW‐NEDA‐DBM Joint Circular 2012‐01                
Annual GAD Planning and Budgeting Guidelines 
Annex A 

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

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

27
 PCW‐NEDA‐DBM Joint Circular 2012‐01                
Annual GAD Planning and Budgeting Guidelines 
Annex A 

(3rd) level posts. to qualify for 3rd level women and men • Appointment especially on trainings for women
posts employees and other Personnel management and employees vying for
rd
• Increased Action Services leadership skills 3 level posts
representation of training among • Perceived
rd
women in 3 level others change or openness
posts to 40% in 5 of the agency to
years women’s appointment
to 3rd level posts

• 100% of
• Profiling of qualified women
qualified women included in the profile
candidates for 3rd by the 1st quarter of
level posts for the year
review and
consideration of
appointing authority • 5 women
nominees for each
• Submission vacancy submitted
of qualified female
rd
nominees to 3 level
posts

TOTAL XXXX

Prepared by: Approved by: Date

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

28
Annex B: GUIDE IN COMPLETING THE GAD ACCOMPLISHMENT
REPORTTEMPLATE

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.

29
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.

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.

30
                                                                                                                                                                                                                                                      PCW‐NEDA‐DBM Joint Circular 2012‐01                                
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 Total Agency Actual Cost/ Variance/
Mandate/ Gender Issue Statement/ Agency Indicators and (Outputs/ Approved Expenditure Remarks
Gender GAD MFO/ Target outcomes) 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

31
32
                                                                                                                                                                                                                                               
                                                                                                         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
¾Revision 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 ¾Transmittal 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
¾Transmittal of comments or (April-June)
¾Transmittal of comments recommendations as needed
and recommendation to line (November -December)
departments or central offices,
as needed
(October-December) ¾Revision 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
¾Review of all submitted agency
GPBS vis-à-vis GAD ARs
¾Transmittal 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 ¾Dissemination 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)

¾Submission of revised GPB

¾Review of revised GPBs to PCW for approval and
endorsement
¾Approval and endorsement ¾Submission of PCW-
of revised GPBs
endorsed GPB to DBM
¾Return of PCW-endorsed ¾Dissemination 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

33
34
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.

35
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 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;

36
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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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.

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 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

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

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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

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 Office of the President
PHILIPPINE COMMISSION ON WOMEN
1145 J.P. Laurel Street, San Miguel, 1005 Manila, Philippines
Telephone Nos. (+632) 7354955; 7351864; 7351654
Facsimile No. (+632) 7364449
EMail: [email protected]; [email protected]
Website: www.pcw.gov.ph