M:EMORANI>lJM

' I<) All /\flsislaut Commissioners, Directors and O fficers-in-Charge, and

Othe r Concerned Personnel

SUBJ ECT : Gemle r and De velopment (GAD) in the a udit of programs, projects
a nd acti vities (PPAs) of audit learns engaged in C itiz.e n
T'articipatury A udHs (CPAs), and those of Official Deve lop m e nt
Assistance (ODA)- fundetl Projects

In fu rtherance o f gender mainstreaming efforts uf the Commission pllrsuant to COA

Reso lutio n No. 2 015-039 elated December l , 2 01 5, the audit reports of audit teams engaged
in C f' /\s and 00/\- funded Projects musl. include a paragraph pertaining to GAD.

Ite m 7 of Lhc Gene ral Guidelines of COA Circular No . 2014-001 dated M arc h 18,
20 14 stntes:

7. Results of audit of GAD funds and activities, which may be favorabl e

or unfavorable including audi t recommendatio ns, shall be incorporated
in the Annual Audit R e ports (i\ARs) of agencies under the heading
" Gender and Developme nt". A separate re port shall be prepared when
n~qui.-ed by tlle Commission and funding institutions suc h as
intemational o rganizations. (Emphasis suppl ied)

In th e recen t assess ment of the Geuder M ain streaming Evaluation framework (GMEF) by tlte
Philippine C omm issio n on Women (PCW), one of the m ~or areas where the Commission
could level up its gender mainstreamlng efforts is the e ngagement o f non-go vernment
organizntions (NGOs). 111e conduct of C f' As, which is done in partnership with NG Os, is one
or the lllOSI t.angiblt> ways of levelling up gender mainsll eaming of the Commission through
the nud it Gt\ D I' PAs of conce rned govcrument agencies.

for ()I)/I. -funded projects of concemetl goveru.mcnt agencies, itern 2 of the SpeciJic
< luidelinesof' COJ\ C ircular No . 201 4 -00 1 dated March 18, '20 14 provides:

2. The A uditor, in case of ODA-flmded Projects (included atld not

included in the Annual Ge nera l Appropri ations Act), shall also verify
whether NGAs and LGlls and otl1er government instmmenlalities
e nsured Lhat fi ve to thirty percent (5-30%) of funds from foreign
governmenls and multilate ral agencies are in support of ge uder-
1esponsive program s and proj ects .
 The Sectors/Offices whose audit teams are imp lementing the CPAs <mel those auditing
I,) D/\-fnnded Projects shall provide the CO/\..fJAD Focal Point System, through the C hair of
I he Technical Working Group (TWG), a Consolidated Summary Report of audit observations
~md recommendations pertaining to GAD. The Chair of the TWG of COA GFP System shall
subrnil the Consolidated Summary Report of audit observations and recommendations to the
f' hilippi11e Commission on Women (PC W).

ror compliance of all concerned.

MICH
_, Chairperson