GPB Preparation

GUIDELINES IN THE PREPARATION
OF THE GAD PLAN AND BUDGET AND

GAD ACCOMPLISHMENT REPORT
FRANCES NOELLE G. ESCALERA

Member, PCW GAD Resource Pool Batch 5
Supervising Professional Regulations Officer, PRC-CAR
National GAD Resource Program

Philippine Commission on Women
Session Objectives
1. Comprehend the need for GAD Planning

and Budgeting.
2. Enrich understanding on the policy
imperatives related to GAD Planning and
Budgeting.
3. Enhance competencies in formulating the
GAD Plan and Budget (GPB) and GAD
Accomplishment Report.

Session Guide:
What is Who How to

Why is Implement
GAD Plan prepares
GPB GAD
and the agency
necessary? Planning and
Budget? GPB?
Budgeting?
What is
GAD Plan
and
Budget?
WHAT IS A GAD PLAN & BUDGET?
A systematically designed set of

programs, projects and activities
(PPAs) to be implemented by an
agency over a given period of
time.
5
WHAT IS A GAD PLAN & BUDGET?
It addresses gender issues and

concerns of the agency clients and of
its personnel.
It is an integral part of the agency

plan and budget.
6
Why is GAD
Planning and
Budgeting
necessary?

Why the GAD Planning and Budgeting necessary?
Gender
Women and men are treated Stereotyping
differently in our society.
Differences in the life

situation of women and men.
Roles, expectations,
needs, and interests
If development initiatives failed
National GAD ResourceProgram
to consider these differences ---
GENDER INEQUALITY
Mainstreaming gender
perspective in:
GENDER ISSUES,
WHICH ARE OFTEN
OVERLOOKED, HAVE
TO BE ADDRESSED

WE NEED TO PRACTICE GENDER-

RESPONSIVE GOOD GOVERNANCE
• Government agencies cannot achieve

good governance without being
transparent, participatory, equitable,
and gender-responsive.
LIMITED RESOURCES

Hence, we do GAD Planning and Budgeting to….
Pursue equal opportunities for women and men
and ensure equal access to resources and
development results
Abolish unequal structures and practices that

perpetuate discrimination and gender inequality
Capacitate institutions and people to instill gender

perspective

Policy Imperatives in GAD
Planning and Budgeting

GAD programs addressing gender issues and concerns shall
be designed and implemented based on the mandate of
government agencies and local government units, Republic
Act No. 7192, gender equality agenda of the government
and other GAD-related legislation, policies, and
commitments.
The cost of implementing GAD programs shall be the agency’s or the local
government unit’s GAD budget which shall be at least five percent (5%) of
the agency’s or the local government unit’s total budget appropriations.
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.
“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.
PCW-NEDA-DBM Joint Circular 2012-01:

Guidelines for the Preparation of Annual
Gender and Development (GAD) Plan and
Budget and Accomplishment Report to
Implement the Magna Carta of Women.
PCW MC 2018-04: Guidelines for the
Preparation of the Gender and
Development Agenda
“In the formulation of the agency’s annual

GAD Plan and Budget, the entries in the
GAD agenda such as the gender issue, GAD
outcome, indicator, target, activities, and
budget for the specified year shall be
reflected in the annual GPB.”
Who Leads in the
GAD Planning and
Budgeting?
Who Leads in the GAD Planning and Budgeting?
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.
How to Implement
GAD Planning and
Budgeting?

Gender Responsive Planning
Is the process of incorporating identified gender issues
…in the PLANNING PROCESS by:
1. Generating sex-disaggregated data
2. Analyzing the situation with gender lens to identify gender
issues
✓ Being aware of personal and work- environment values
✓ Understanding how these values influence your work and
decisions
✓ Being sensitive to gender issues
✓ Involving men and women in the planning process
3. Addressing the gender issues in the plan
✓ Formulating gender-responsive programs and projects
✓ Formulating gender-responsive legislations
✓ Allocating funds
General Guidelines in GAD Planning & Budgeting
➢ GPB shall be guided by the outcomes and goals
Other relevant laws

(*RA 11313, RA 9262,
etc.) sectoral plans,
(GEWE), and other
relevant
international
commitments
(SDGs)
✓ GAD planning and budgeting shall be conducted
annually as part of all programming and
budgeting exercises of agencies.
✓ The cost of implementing the PAPs in the GPB

shall be part of the agency budget proposal.
✓ The PAPs in the GPB shall also form part of the

Annual Work and Financial Plan (WFP) of
concerned offices or units within the agency or
department.
• Mainstreaming gender perspectives in agency
PAPs to attain the desired outcomes for GAD
shall be a priority in GAD planning and
budgeting.
• Utilization and outcome of the GAD budget

shall annually monitored and evaluated in
terms of its success in influencing the gender-
responsive implementation of the entire
agency program, plan and budget.

Essential Elements in GAD Planning and
Budgeting
1. Creation
and/or
Strengthening
of the GAD
Focal Point
System
Functions of GFPS
Source:
PCW MC 2011-01
GFPS Roles and Responsibilities

Budgeting
2.Capability Building on Gender and Development
• Gender Sensitivity Training

• Gender Analysis and Tools
• Gender Responsive Planning and
Budgeting
• Issue-specific Trainings
• Gender Responsive Monitoringand
Evaluation

Budgeting
3. Conduct of Gender Audit
✓A form of Social Audit that examines (1) the agency’s

level of gender mainstreaming, (2) level of gender
awareness and competence of its personnel, and (3) the
presence or absence of enabling mechanisms that
support gender mainstreaming
- ILO Participatory Gender Audit Tool/Process
- Gender Mainstreaming Evaluation
Framework
- GeRL assessment tool
National GAD Resource Program - Harmonized GAD Guidelines (HGDG)
Budgeting
4. Institutionalizing GAD Database/Sex-disaggregated Data
Agency shall develop or

integrate in its existing
database GAD information to
include gender statistics and
sex-disaggregated data as
inputs or basis for planning,
budgeting, programming, and
policy formulation.
What are the Essential Elements in GAD
Planning and Budgeting?
Allocation and Use of GAD Budget
1. As a separate GAD fund to support GAD-focused PAPs.
✓ PAPs that are clearly designed to address emerging gender issues of the
organization (i.e. establishment of Child-Minding Room to support the
maternal functions of working mothers, Creation of Committee on
Decorum and Investigation to address issues on sexual harassment,
establishment of GBV Desk to manage and handle cases related to gender-
based violence, and other similar PAPs)
✓ PAPs that has the purpose of building the capability of its personnel
on GAD (e.g. Gender Sensitivity Training, Gender Analysis, etc.)
✓ PAPs that are developed to address the gaps in the agency's gender
mainstreaming based on the result of the GMEF Organizational
Assessment Checklist.
ANNUAL GENDER AND DEVELOPMENT(GAD) PLAN AND BUDGET
FY 20
Agency/Bureau/Office: Department (Central Agency):

Total GAA of Agency:
Gender Issue and/or Cause of Gender GAD Result Relevant Agency GAD Activity OutputPerformance GAD Budget Source of Budget ResponsibleUnit
GAD Mandate Issue Statement/GAD MFO/ Indicators
Objectives PAP and Targets
(1) (2) (3) (4) (5) (6) (7) (8) (9)
A. Client Focused Activities
GAD-Focused PAPs
✓ PAPs addressing emerging gender issues (based on SDD
B. Organization FocusedActivities analysis)
✓ PAPs addressing gaps in gender mainstreaming (based
on GMEF Organizational Assessment tool)
C. Attributed Programs
TOTAL (A+B+C) XXX
Prepared by: Approved by: Date:

Chairperson, GADCommission
Philippine FP System on Women Head of Agency Day/Month/year
2. As fund to support integrating gender perspective in
major programs and projects (gender mainstreaming
activities)
✓Gender mainstreaming activities refers to the organization’s
✓initiatives to determine the level of responsiveness of its regular

program or project (e.g. assessment workshop of regular PAPs using
HGDG)
✓initiatives that would help mainstream gender perspectives in the

assessed regular program or project (e.g. workshop on
program/project enhancement, capacity development on GAD of
program/project implementors)
ANNUAL GENDER AND DEVELOPMENT(GAD) PLAN AND BUDGET
FY 20
Agency/Bureau/Office: Department (Central Agency):

Gender Issue and/or Cause of Gender GAD Result Relevant Agency GAD Activity OutputPerformance GAD Budget Source of Budget ResponsibleUnit
GAD Mandate Issue Statement/GAD MFO/ Indicators
Objectives PAP and Targets
(1) (2) (3) (4) (5) (6) (7) (8) (9)
A. Client Focused Activities
Gender Mainstreaming Activities

✓ Initiatives to determine the level of responsiveness of its regular
B. Organization Focused program or project (e.g. administration of HGDG)
✓ Gender initiatives that would help mainstream gender
Activities
perspectives in the regular program or project assessed using

HGDG (e.g. Project proposal Write-Shop, Policy Enhancement,
Cap Dev of program officers)
C. Attributed Programs

TOTALPhilippine
(A+B+C) Commission on Women XXX
Prepared by: Approved by: Date:

Chairperson, GAD FP System Head of Agency Day/Month/year
3. As counterpart fund to support gender-responsive

Official Development Assistance (ODA)-funded
projects

Step-by-Step Guide in Accomplishing
the GPB template

GAD Plan and Budget Format
➢ Follow the prescribed format in the PCW-DBM-NEDA Joint
Circular No. 2012-01: Guidelines for the Preparation of Annual
Gender and Development (GAD) Plans and Budgets and
Accomplishment Reports
➢ Completely satisfy the elements (gender issue/GAD Mandate,

Cause of Gender Issue, etc.) prescribed in the GPB template
In GMMS: The prescribed template is enhanced with the

“ATTRIBUTED PROGRAM”

COLUMN 1: Gender Issue or GAD Mandate
➢ This column answers the question “WHAT”. It is either:
1. What are the gender issues that your office/agency want to

address?
OR
2. What are the applicable GAD mandates that your
office/agency need to comply?
Do not combine gender issues and GAD

mandates
COLUMN 1: Gender Issue or GAD Mandate
OPTION 1: Gender issues as your entry in column 1

➢ Kinds of gender issues that could be reflected in the GPB:
1. Organization-focused gender issues that (1) points to the gap/s in the
capacity of the agency/organization to integrate gender dimension in its
policies, plans, programs and project, or (2) emerging concerns of employees
related to gender. This could come from the GMEF, HGDG results, COA
Observation Memorandums, SDD analysis, etc.
Examples:
✓ Absence of directive for the regular application of GA tools such as the
HGDG.
✓ Under-utilization of the required “at least 5%” GAD budget
✓ Limited gender sensitivity of investigators handling GBV cases.

COLUMN 1:Gender Issue or GAD Mandate
OPTION 1: Gender issues as your entry in column 1
➢ Kinds of gender issues that could be reflected in the GPB:
2. Client-focused gender issues that arises from the unequal status
of women and men stakeholders including the extent of their
disparity over benefits from and contribution to a policy, program
and project of the organization.
Examples:
✓ Transport facilities failed to consider and meet the needs of the vulnerable
group’s (women, children, senior citizen and persons with disabilities).
✓ Inability to identify the gender needs and concerns of the vulnerable
groups (women, children, senior citizen and persons with disabilities).
✓ Lack of forums to encourage participation of women in the development of
transportation plans.
➢ If you decide to indicate gender issues in column 1, make sure to cite

the specific group of people expressing this problem or concern.
➢ Recurring gender issues and those that has not been addressed in
the previous year’s GPB could be restated in column 1.
➢ Make sure that the gender issues you identified are within the
function and/or mandate of your agency/organization to address.
➢ GAD-related economic and health issues are not allowed as gender

issues, UNLESS it is within the sector, and the function of
agency/organization proposing them.
OPTION 2: GAD Mandates as your entry in column 1
What are GAD Mandates?
➢Specific provisions from GAD-related laws and plans that the

agency/organization need to implement.
➢Include, but is not limited to:
✓ Sections in the Magna Carta of Women applicable to your agency/organization
✓ Sections under the Safe Spaces Act, the Anti-VAWC law, and other GAD-related
laws and policies
✓ Indicators in the Gender Equality and Women Empowerment (GEWE)
Compendium applicable to the agency/organization
✓ Sections from PCW Memorandum Circulars on GAD Planning and Budgeting,
GenderAudit, Institutionalization of SDD/GAD Database, and GFPS
OPTION 2: GAD Mandates as your entry in column 1
➢ GAD mandates could also be organization-focused or client-focused.
EXAMPLE: Armed Forces of the Philippines (PAF, PA, PN )
Organization-focused Mandates Client-focused Mandates
Sec. 18 A.1 to A. 12; B and C, of MCW IRR GEWE Outcome 2: Vulnerabilities of women,
Sec. 16 A.1. to A.3 of MCW IRR on Gender Fair girls and children in conflict-affected areas to
Education and Curriculum all forms of violence, discrimination,
exploitation and trafficking reduced
Sec. 14 A of MCW IRR on participation and NAPWPS 2017-2022 Action Points 1-3 on
representation integration, participation and engagement
Sec 3.2. of PCW-DBM-NEDA JMC 2012-01 on the of women in peace process
conduct of annual GAD Planning and Budgeting
Sec. 4.1. to 4.2. of PCW-DBM-NEDA JMC 2012-01 Section 32 A, B, D and E, of MCW IRR on
NAPWPS Resource Program Action Point 5: Improved the Peace and Development
2017-2022
National GAD
role and status of women in the security sector
COLUMN 2: Cause of Gender Issue
➢This column established the cause/reason or the “WHY” of Column 1.

a. Why is there a gender issue?
b. Why is there a need to prioritize the mandate?
➢The cause/reason is important to be established so that the GAD

program or activity that will be identified in Column 5 will either
directly address the gender issue leading to its gradual or complete
elimination; OR result to compliance to the prioritized GAD
mandate.

Example 1: Organization-focused gender issue

Gender Issue (Column 1) Cause (Column 2)
(Why is there under-utilization?
Because of….)
Under-utilization of the Non-prioritization relative to the

required GAD budget to implementation of the GAD PAPs due to
implement GAD PAPs. limited appreciation of the office’s/agency
leadership on the importance of gender
mainstreaming.

Example 2: Client-focused gender issue
Gender Issue (Column 1) Cause (Column 2)
(Why is there inability to identify gender
needs and concerns? Because of….)
Inability to identify the gender
needs and concerns of the Lack of mechanisms to gather gender
vulnerable groups (women, needs and concerns of vulnerable groups.
PWD, senior citizen)
Some gender issues and GAD mandates may take longer than
one year to address. Hence, some may recur or be reflected
again in the succeeding GPB of the office/agency.
COLUMN 3: GAD Result Statement/Objective
• This column spells out the result (outcome) that the office/agency intends to
achieve in terms of addressing the gender issue, or the achievement of the
prioritized GAD mandate reflected in Column 1.
• The result statement/objective must be specific, measurable, attainable,

relevant and time-bound (S-M-A-R-T).
• In addressing a gender issue or in complying with a GAD mandate, it is

possible that the GAD objective could not be realized in one planning
period. Thus, the office/agency may plan related GAD activities to achieve
the same objective over several planning periods until the GAD objective
or targeted result is achieved.
COLUMN 3: GAD Result Statement/Objective
Example of GAD Result Statement/Objectives for organization-
focused gender issue
Gender Issue Cause GAD Result Statement/Objective
(Column 1) (Column 2) (Column 3)
Under-utilization of Non-prioritization re: (What do I want to see happen
the required GAD implementation of the to the gender issue and its
budget to implement GAD PAPs due to cause? I want to see that there
GAD PAPs. limited appreciation of will be…)
the office’s/agency
leadership on the Increase in knowledge of the
importance of gender office’s/agency leadership on
mainstreaming. gender mainstreaming that
would facilitate implementation
of the planned GAD PAPs.
National GAD ResourceProgram
COLUMN 4: Relevant Agency MFO/PAP
• This column indicates the Major Final Output and

Programs, Activities and Projects of the unit/office
that can be integrated with gender perspective
to respond to the gender issues
and/or
Implement the specific GAD mandate/s indicated
in Column 1.

COLUMN 4: Relevant Agency MFO/PAP
Example 1: Organization-focused gender issue
Gender Issue GAD Result Relevant Agency

(Column 1) Statement/Objective MFO/PAP (Column 4)
(Column 3)
Under-utilization of the Increase in knowledge of the Human Resource
required GAD budget office’s/agency leadership on Development
to implement GAD gender mainstreaming that
PAPs. would facilitate
implementation of the
planned GAD PAPs.

COLUMN 5: GAD Activity
• This column enumerates the proposed GAD initiatives that

the unit/office will implement to achieve the GAD
result/objective in Column 3, as well as address the identified
gender issue or comply with the GAD mandate reflected in
column 1.
• The proposed GAD activity must be clear and specific.

GAD Activities can either be:
1. Organization-focused activities that seeks to:
a. Create mechanisms for implementing gender-responsive policies,

programs and projects (e.g. strengthening of GFPS, development of
GAD database, development of gender-responsive monitoring tools,
etc.);
b. Address the gap in knowledge, skills and attitudes of key personnel on
gender mainstreaming (e.g. conduct of GAD-related trainings such as
GST, application of HGDG, GPB workshop, etc.); and
c. Address the gender issues of the personnel in the unit/office, subject to
the mandate of the agency (e.g. creation/strengthening of CODI to
address gender-based sexual harassment, review of policies on
assignments, construction/renovation of female’s quarters, etc.).
GAD Activities can either be:
2. Client-focused GAD activities that seek to address the gender

issues of the agency clients or contribute in responding to the
gender issues of the transport sector.
The GAD activities for clients is suggested to

proceed from the gender analysis of their
needs and concerns.

➢ 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.
➢ To achieve the alignment of columns 1, 2 , 3 & 5, ask the following questions:

1. What is the problem/concern? (This will provide you the gender issue)
2. Why is there a problem/concern? (This will provide you the cause)
3. What do I want to see happen to my answers in numbers 1 &2? (This will set your
GAD objective)
4. How will I do it? (This will tell you the GAD activities you need to implement to
achieve your answer in number 3, and address the problem/concern and its cause
reflected in 1 & 2)
Example: Organization-focused gender issue
Gender Issue Cause of Gender GAD Result GAD Activity
(What is the Issue Statement/Objective (How will I do it?)
problem/ (Why is there a (What do I want to see
concern? ) problem/concern? ) happen to my answers in
Columns 1 & 2?)
Under-utilization Non-prioritization re: Increase in knowledge of Conduct of GAD
of the required implementation of the the agency leadership on Executive Briefing
GAD budget to GAD PAPs due to gender mainstreaming
implement GAD limited appreciation of that would facilitate OR
PAPs. the office’s/agency implementation of the
leadership on the planned GAD PAPs. Conduct of Orientation
importance of gender on Gender
mainstreaming. Mainstreaming for
leaders of the office/
agency
COLUMN 6: Output Performance Indicators
and Targets
• Performance indicators refer to the standards used to

measure achievement of the results of the proposed
activity, and gauge progress in achieving the GAD
objectives.
• For one-year planning, indicators should be at the output

level to measure the direct results of implementing the
GAD activities.
• Performance indicator answer the question, “What is my

standard of measurement to say that the activity was
successful?”
COLUMN 6: Output Performance Indicators and
Targets
Two types of performance indicators:
• QUANTITATIVE Indicators - Measures or evidence

that can be counted such as, but not limited to,
number, frequency, percentile & ratio.
• QUALITATIVE Indicators - Measures that would

show changes in an individual or group’s judgment
and/or perception about GAD, gender equality,
women empowerment, etc.

COLUMN 6: Output Performance Indicators and
Targets
Targets
• Specifies what the office/agency intends to achieve
within 1 year in relation to the GAD objective.
• Must be specific, realistic and attainable.
REMEMBER: It is important to have clear targets and output performance indicators since
these will be utilized in monitoring and evaluating the success of your GAD Plan and
Budget’s implementation. Likewise, the actual results that will be reflected in your agency’s
GAD Accomplishment Report will be largely based on the attainment of your targets and
output performance indicators.
COLUMN 6: Output Performance Indicators and Targets
Gender Cause of Gender GAD Result GAD Activity Output Performance
Issue Issue Statement/ Indicator & Target
Objective
Under- Non- Increase in Conduct of GAD 1 Executive Briefing
utilization of prioritization knowledge of the Executive Briefing conducted by end of
the required re: unit’s/office’s March 2020 with 80%
GAD implementatio leadership on OR attendance of personnel
budget to n of the GAD gender Conduct of occupying strategic
implement PAPs due to mainstreaming that Orientation on positions in the
GAD PAPs. limited would facilitate Gender office/agency
appreciation of implementation of Mainstreaming for
the agency the planned GAD leaders of the 1 Orientation on Gender
leadership on PAPs. agency Mainstreaming conducted
the by end of March 2022
importance of with 80% attendance of
gender personnel occupying
National GAD mainstreaming
ResourceProgram strategic positions in the
. office/agency
COLUMN 7: GAD Budget
• The GAD budget is the cost of implementing the GAD plan.
• The minimum requirement authorized under the GAA that should be

allocated and utilized to support GAD plans and programs must be
at least five percent (5%) of total budget appropriations.
• The “at least 5% 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.
• Ensure that budget is broken down into specific budget
items per activity especially those with very large budget
allocation.
GAD Activity GAD Budget
Conduct of Executive Php 13,000.00

Briefing
Budget breakdown:
Honorarium for SME: P1,500/hr x 4 hrs =

6,000.00 Food : P150 x 30 = 4,500
Briefing Materials : P50 x 30 = 1,500
Communication Cost : P 1,000.00
Expenses that can be CHARGED/REFLECTED to GAD Budget
▪ PAPs included in the PCW-endorsed GAD plan, including relevant expenses such as supplies, travel, food,
board and lodging, professional fees among others;
▪ Capacity development on GAD;
▪ 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)
▪ 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;
▪ 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;
▪ 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); and
▪ Consultations conducted by agencies to gather inputs for and/or to disseminate the GAD plan and budget;
▪ Payment of professional fees, honoraria and other services for gender experts or gender specialists engaged
by agencies for GAD-related trainings and activities; and
▪ IEC activities (development, printing and dissemination) that support the GAD PAPs and objectives of the
agency
• Budget allocated and utilized for regularly-

funded programs and projects could be
attributed as part of the GAD budget provided
the said programs and projects undergo an
assessment using the HGDG Design Checklist
(Generic or Sectoral).

Attribution to the GAD Budget: GAD PLAN AND BUDGET
Harmonized
Gender and
Development
GAD Guidelines
PLAN AND BUDGET
❖ Design Checklists
Box 7a&7b – Generic Checklist Box
PROGRAM/ All Sectoral Checklists (Boxes 9
PROJECT’S to 15; 18-27 and B1-B4)
DESIGN
(PROPOSAL,
CONCEPT
PAPER, WORK
Philippine Commission on Women PLAN)
How to get the Attributable Budget
1
HGDG Score
x 100 = % of annual program budget attributable toGAD
Total HGDG Points
2 % of annual program budget attributable to GAD
annual program budget
Attributable Amount to GAD

Example
1. 14.5/20 = 0.725 or 72.5%
2. 0.725 x 100 Million = 72,500,000.00
72,500,000.00 is the total program

budget attributable to GAD in the GPB
(allocation)
Expenses that CANNOT BE CHARGED/REFLECTED to GAD Budget
▪ PAPs that are not in the agency’s PCW-endorsed GAD plan;

▪ Personal services of women employees UNLESS they are working full time or part time on
GAD PAPs;
▪ Honoraria for agency GAD Focal Point System members or other employees working on
their agency GAD- programs and activities;
▪ Salaries of casual or emergency employees UNLESS they are hired to assist in GAD related
PAPs;
▪ Provision for contingency funds or "other services" of PAPs;
▪ Car-pooling, gas masks for traffic/ environment enforcers, among others;
▪ The following expenses may NOT be charged to the GAD budget UNLESS they are justified
as clearly addressing a specific gender issue:
Physical, mental and healthfitness including purchase of equipment and
information dissemination materials;
Social, rest and recreation activities;
Religious activities and implementation of cultural projects; and
Construction expenses
▪ Purchase of supplies, materials, equipment and vehicles for the general use of the agency.
COLUMN 8: Source of GAD Budget
• This column provides where the budget for the activities are sourced
form.
• Sources of budget could be:

• General Appropriations Act (GAA)
• Priority Development Assistance Fund (PDAF) of legislators
• Complementation with LGUs and other government offices
• Official Development Assistance (ODA)
• Corporate Operating Budget (COB)
• Partnership with private sector, NGOs and CSO, among others
COLUMN 9: Office/Unit Primarily Responsible
• This column specifies the unit or office within the agency tasked to
implement a particular GAD activity.
• The responsible unit or office 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.

How many columns are there in a GAD Plan?
Step-by-Step Guide in
Accomplishing the GAD AR

Reminders:
• Follow the prescribed template for GAD AR

• Regular program/project subjected to HGDG in the
GAD PB shall be again assessed using PIMME checklist,
and result is reflected in the GAD AR

ANNUAL GENDER AND DEVELOPMENT (GAD) ACCOMPLISHMENT
FY
Agency/Bureau/Office: Department (Central Agency)

Gender Issue Cause of the GAD Result Relevant GAD Output Actual Result Total Actual Variance/
and/or GAD Gender Issue Statement/ GAD Agency MFO/ Activity Performance (outputs and Agency Cost/Expe Remarks
Mandate Objective/ PPA (5) Indicator and outcomes) (7) Approved nditure
Target Budget
•This column reflects all the results/outputs of the

(1)
(2) (3) (4) (6) (8) (9)
(10)
GAD activities that were conducted and or
Client-Focused
implemented. It shall provide a description of the
change that has occurred after implementing a
particular GAD activity.
•The agency/organization
Organization-Focused
must also
indicate the accomplishment of
previously identified targets.
Prepared by: Approved by: Head Date

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

Example: Organization-focused gender issue
Gender Cause of GAD Output Actual Results
Issue Gender Issue Activity Performance
Indicator & Target
Under- Non-prioritization Conduct of 1 Executive Briefing 1 Executive Briefing was conducted on
utilization of re: GAD conducted by end of March (during women’s month) that
the required implementation Executive March 2020 with 80% was participated by all heads of the
GAD Briefing
of the GAD PAPs attendance of unit/office.
budget to
implement due to limited personnel occupying After the Executive Briefing, the heads
GAD PAPs. appreciation of strategic positions in of office who are also members of the
the unit’s/office’s the unit/office GAD Committee (GFPS) actively
leadership on the participated in the conduct of the GAD
importance of Committee (GFPS) meetings where
gender discussions on how to efficiently
mainstreaming. implement the identified GAD
activities were discussed (please see
attached Minutes of Meetings).
The Head of office also allowed more

personnel to participate in GAD-
related activities.
Example
GAD Activity Output Performance Actual Result
Indicators & Targets
Renovation of existing 1 of the 3 buildings used as Not done
billeting facilities to billeting/quarters in the
incorporate the following: Division is renovated by the
end of December 2020,
• Separate entrance & exit and the following provisions
going to the female are installed:
quarters in the building. • Separate entrance & exit
• Installation of comfort going to the female
rooms inside the rooms. quarters in the building.
• Installation of comfort
rooms inside the rooms.

FY

Mandate Objective/ PPA (5) Indicator and outcomes) Approved nditure
Target (7) Budget
(2) (3) (4) (6) (8) (9)

(1) (10)
•This column indicates the actual agency budget.

Client-Focused
The figure may differ from the amount identified in
the PCW-endorsed GAD Plan and Budget.
Prepared by: Approved by: Date

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

FY

•This column shows the actual cost or expenditure in implementing the
Mandate Objective/ PPA (5) Indicator and
Target
outcomes)
(7)
Approved
Budget
nditure
identified GAD activities

(2)
of(3)the previous
(4)
GPB. To avoid
(6)
double counting
(8) (9)
and attribution,
(1) the agency shall provide a breakdown of the expenditure (10)
if necessary.
Client-Focused
•Salaries of personnel who attended GAD trainings or those who were

tasked to implement GAD activities (e.g. GFPS members, GAD officers,
and other personnel taking on secretariat functions during conduct of the
activities), should also be reflected in this column as part of the actual
cost or expenditure.
✓ However, only the cost of the time spent by the GFPS members and
the personnel involved in doing GAD-related works must be
Prepared by:
Chairperson, GAD Focal Point
Approved by:
Head of Agency
Date
Day/Mo/Year
computed, and reflected as part of the actual expenditure.

FY

Mandate Objective/ PPA (5) Indicator and outcomes) Approved nditure
Target (7) Budget
•This column shall indicate any deviation from the identified

(1)
(2) (3) (4) (6) (8) (9)
(10)
results, activities, targets. The reasons for the deviation as well as

Client-Focused
the factors that have facilitated or hindered the implementation
of the agency's PCW- endorsed GAD Plan and Budget, shall also
be cited.
Prepared by: Approved by: Date

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

Example
GAD Activity Output Performance Actual Result Variance/Remarks
Indicators & Targets
Renovation of existing 1 of the 3 buildings used as Not done Budget for the
billeting facilities to billeting/quarters in the renovation was re-
incorporate the Division is renovated by aligned to fund
following: the end of December
another project.
2020, and the following
• Separate entrance provisions are installed:
& exit going to the • Separate entrance &
female quarters in exit going to the
the building. female quarters in the
• Installation of building.
comfort rooms • Installation of comfort
inside the rooms. rooms inside the rooms.
• If the agency/organization attributed a
program/project in their previous GPB, during the
preparation of its GAD AR, it will again administer the
HGDG test, to determine if the gender mainstreaming
initiatives it had identified, assisted in increasing its
Design score.
• The checklist to be used will be the HGDG PIMME.
• This score will be the basis in determining actual expenditure that can be
attributed to the GAD budget during the preparation of the agency GAD
AR.
Attribution to the GAD Budget: GAD
ACCOMPLISHMENTREPORT
Harmonized
Gender and
Development
GAD Guidelines
ACCOMPLISHMENT
REPORT ❖ PIMME Checklist
HGDG Box 16 – GAD Checklist for Project
PROGRAM/ Management and Implementation
PROJECT’S HGDG Box 17 - GAD Checklist for
ACCOMPLISHMENT Project Monitoring and Evaluation
REPORT

How to compute the Attributable Budget
1
HGDG Score
x 100 = % of annual program budget attributable toGAD
Total HGDG Points
2 % of annual program budget attributable to GAD
annual program budget
Attributable Amount to GAD

Example
1. 16/20 = 0.80 or 80% Actual Cost of the

Project
2. 0.80 x 98 Million = 78,400,000.00
78,400,000.00 is the total program budget

attributable to GAD in the AR (utilization)

Ano ang activities na pwedeng ma-attribute?
GAD Program Cycle
GAD Accomplishment Report
GAD Planning & Budgeting
Submission
PCW Reviews the GAD Plan &

Monitoring and Evaluation Budget
GAD Plan GAD Plan & Budget

Implementation Enhancement
PCW Endorses GAD Plan &

GPP Submission to DBM
Budget
We love, we serve, we heal as one
Iyaman Apo!!!
Maraming Salamat!
Thank you Very Much!
National Gender Resource Pool (NGRP)
www.pcw.gov.ph

GPB Preparation

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GUIDELINES IN THE PREPARATION

OF THE GAD PLAN AND BUDGET AND

FRANCES NOELLE G. ESCALERA

National GAD Resource Program

1. Comprehend the need for GAD Planning

National GAD Resource Program

What is Who How to

A systematically designed set of

It addresses gender issues and

It is an integral part of the agency

National GAD Resource Program

Differences in the life

National GAD Resource Program

WE NEED TO PRACTICE GENDER-

• Government agencies cannot achieve

National GAD Resource Program

Abolish unequal structures and practices that

Capacitate institutions and people to instill gender

National GAD Resource Program

National GAD Resource Program

PCW-NEDA-DBM Joint Circular 2012-01:

“In the formulation of the agency’s annual

Agency GAD Focal Point Systems (GFPS)

National GAD Resource Program

➢ GPB shall be guided by the outcomes and goals

Other relevant laws

✓ The cost of implementing the PAPs in the GPB

✓ The PAPs in the GPB shall also form part of the

• Utilization and outcome of the GAD budget

National GAD Resource Program

National GAD Resource Program

• Gender Sensitivity Training

National GAD Resource Program

✓A form of Social Audit that examines (1) the agency’s

Agency shall develop or

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

A. Client Focused Activities

TOTAL (A+B+C) XXX

Prepared by: Approved by: Date:

✓initiatives to determine the level of responsiveness of its regular

✓initiatives that would help mainstream gender perspectives in the

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

A. Client Focused Activities

Gender Mainstreaming Activities

perspectives in the regular program or project assessed using

National GAD Resource Program

Prepared by: Approved by: Date:

3. As counterpart fund to support gender-responsive

National GAD Resource Program

National GAD Resource Program

➢ Completely satisfy the elements (gender issue/GAD Mandate,

In GMMS: The prescribed template is enhanced with the

National GAD Resource Program

➢ This column answers the question “WHAT”. It is either:

1. What are the gender issues that your office/agency want to

Do not combine gender issues and GAD

OPTION 1: Gender issues as your entry in column 1

National GAD Resource Program

➢ If you decide to indicate gender issues in column 1, make sure to cite

➢ GAD-related economic and health issues are not allowed as gender

➢Specific provisions from GAD-related laws and plans that the

➢This column established the cause/reason or the “WHY” of Column 1.

➢The cause/reason is important to be established so that the GAD