Coa m2022-004 Gad Audit Guide

g Commission on Audit
Republic of the Philippines
2022
GENDER AND DEVELOPMENT

AUDIT GUIDE
ENSURING GREATER GENDER RESPONSIVENESS IN THE GOVERNMENT
1
GENDER AND DEVELOPMENT
AUDIT GUIDE
ENSURING GREATER
GENDER RESPONSIVENESS
IN THE GOVERNMENT
2022
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Table of Contents
Overview............................................................................................................................................ 1
Strong GAD Partner through the years ....................................................................................... 3
COA strives to become a gender responsive organization ....................................................... 9
What is an audit of GAD funds? .............................................................................................. 12
What is Gender Mainstreaming? ............................................................................................ 13
GAD Agenda Policy Framework............................................................................................... 15
How to conduct audit of GAD funds ...................................................................................... 19
GAD Focal Point System .............................................................................................................. 25
GAD Agenda .................................................................................................................................. 26
Gender Responsiveness of the programs, projects, and activities........................................ 30
GAD Plan and Budget................................................................................................................... 33
Minimum five percent (5%) fund allocation from the agency’s budget ............................... 35
ODA-funded projects and the 5%-30% budget allocation for GAD ..................................... 38
GAD Attribution ............................................................................................................................. 41
GAD Accomplishment Reports .................................................................................................... 53
Sex-disaggregated data ............................................................................................................... 55
Elements of a finding: Criteria and Condition .......................................................................... 57
Elements of a finding: Cause ...................................................................................................... 61
Reporting best practices .............................................................................................................. 62
GAD Agenda Progress & End Term reports .............................................................................. 62
How to determine the 3Es of GAD-related PAPs .............................................................. 65
Conducting a performance audit on the implementation of GAD ......................................... 65
Audit of programs Implementing SDGs..................................................................................... 67
GAD Perspective in Performance Audits.................................................................................... 69
References ...................................................................................................................................... 69
Acknowledgement ....................................................................................................................... 69
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Tables and Figures
Tables
Table 1: List of COA issuances related to the audit of GAD funds and gender mainstreaming ..... 3
Table 2: Audit of GAD funds and activities in a nutshell .................................................................... 19
Table 3: Sample SDG 5 Indicators ......................................................................................................... 68
Figures
Figure 1: IDI GAD Strategic Priorities...................................................................................................... 9

Figure 2: Levels of Gender Mainstreaming ........................................................................................... 10
Figure 3: GAD Timeline in COA .............................................................................................................. 11
Figure 4: GAD Agenda Policy Framework ............................................................................................. 15
Figure 5: GAD Strategic Framework Template .................................................................................... 28
Figure 6: GAD Strategic Plan Template................................................................................................. 29
Figure 7: GAD Plan and Budget Template ............................................................................................ 37
Figure 8: ICC Project Evaluation Form No. 8 ....................................................................................... 39
Figure 9: Guide for Accomplishing the GAD Checklist (HGDG) ......................................................... 43
Figure 10: GAD Accomplishment Report Template ............................................................................. 56
Figure 11: GAD Agenda Progress Report Template ............................................................................ 63
Figure 12: GAD Agenda End-Term Report Template .......................................................................... 64
Figure 13: SDG 5 Targets ........................................................................................................................ 69
Figure 14: Audit Design Matrix ............................................................................................................... 69
Figure 15: Data Gathering Methodologies ............................................................................................ 69
Figure 16: Excerpt from a Performance Audit Report with GAD component .................................. 69
Figure 17: Case Study: Performance Audit Report with a gender lens ............................................ 69
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Acronyms
AAR Annual Audit Reports

BFP Bureau of Fire Protection
BFPMP Bureau of Fire Protection Modernization Program
BPfA Beijing Declaration and Platform for Action
CEDAW Convention on the Elimination of all forms of Discrimination Against
Women
COA Commission on Audit
CPA Citizen’s Participatory Audit
CY Calendar Year
DILG Department of Interior and Local Government
eBudget Electronic Budget
eNGAS Electronic New Government Accounting System
EO Executive Order
ERSD Election Records and Statistics Department
FY Fiscal Year
GAA General Appropriations Act
GAD Gender and Development
GADSF GAD Strategic Framework
GADSP GAD Strategic Plan
GBP GAD Budget and Plan
GEWE Gender Equality and Women Empowerment
GFPS GAD Focal Point System
GMEF Gender Mainstreaming Evaluation Framework
GOCC Government Owned or Controlled Corporation
HGDG Harmonized Gender and Development Guidelines
HLPF High Level Political Forum
ICC Investment Coordination Committee
IDI INTOSAI Development Initiative
INTOSAI International Organization of Supreme Audit Institutions
ISSAI International Standards of Supreme Audit Institutions
LFS Labor Force Survey
LGU Local Government Unit
MC Memorandum Circular
MCW Magna Carta of Women
NDHS National Demographic and Health Survey
NGAs National Government Agencies
NGOs Non-Government Organizations
ODA Official Development Assistance
PAM Performance Audit Manual
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PAO Performance Audit Office
PCW Philippine Commission on Women
PAPs Programs, Activities and Projects
PPGD Philippine Plan for Gender-Responsive Development
RA Republic Act
RC Responsibility Center
RMC Risk Management Committee
SAIs Supreme Audit Institutions
SDGs Sustainable Development Goals
SL Subsidiary Ledger
SONA State of the Nation Address
SUCs State Universities and Colleges
UN United Nations
UNSCR United Nations Security Council Resolution
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Overview The Commission on Audit as an oversight agency needs to
strengthen its Gender and Development (GAD) audit process and
capacity building efforts in compliance with the implementation
and monitoring of the Gender Equality and Women Empowerment
(GEWE) Plan 2019-2025.1
The Philippine Commission on Women (PCW) fully supports this

initiative. The PCW is the primary policy-making and coordinating
body on GEWE. It spearheads the formulation of the GEWE Plan
2019-2025 consistent with the commitments and targets in the
Updated Philippine Development Plan (PDP) 2017-2022. The
GEWE Plan 2019-2025 is the government’s guide and key
reference in formulating GAD plans and budgets. It is the third
time-slice framework plan that government has formulated in
support of the long-term perspective plan, the Philippine Plan for
Gender-Responsive Development (PPGD) 1995-2025.
To implement this initiative, the COA Chairperson directed the

members of the Committee on Audit and Gender Issue Analysis
and Committee on Training and Advocacy of the COA GAD Focal
Point System (GFPS) to take the lead and collaborate in enhancing
and strengthening the conduct of audit and capacity building in
the audit of GAD funds.2
In compliance with the COA Chairperson’s directive, the

Committee on Audit and Gender Issue Analysis developed this
GAD Audit Guide to help state auditors conduct audits that will
contribute in strengthening gender equality and women
empowerment in government operations; and promote greater
gender responsiveness in government programs, activities and
projects (PAPs).
COA’s GAD Vision and Mission served as the Committee’s yardstick

in developing this GAD Audit Guide. COA’s GAD Vision is to
become a trustworthy, respected, gender-responsive, and
independent audit institution that is an enabling partner of
government in ensuring a better life for every Filipino. While,
COA’s GAD Mission is to improve government operations, through
transparent, accountable, and gender-responsive governance, in
partnership with stakeholders, for the benefit of the Filipino
people.
Furthermore, this GAD Audit Guide aims to help in ensuring the

faithful execution of section 36 of Republic Act (RA) No. 9710 or
the Magna Carta of Women (MCW). This provision requires COA
to conduct an annual audit on the use of the GAD budget for the
1 COA Memorandum No. 2021-020 dated 2 September 2021,

2 Id.
1
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 GEWE, and GAD.
Lastly, the GAD Audit Guide also serves as COA’s response to the
call of the International Organization of Supreme Audit Institutions
(INTOSAI) for its members to apply a gender lens in their
organizations and in their audit work.
As the Supreme Audit Institution (SAI) of the Philippines, COA

stands in solidarity with the community of Supreme Audit
Institutions (SAI) in pursuing the principle and commitment of
“leaving no one behind” in pursuit of Goal 5-Achieve gender
equality and empower all women and girls; and Goal 16.6-Develop
effective, accountable and transparent institutions at all levels of
the Sustainable Development Goals (SDGs) 2016-2030.
In highlighting the importance of applying a gender lens in the

organization and the audit work, the INTOSAI emphasized that
inclusiveness, empowerment and equality are at the heart of the
2030 Agenda for Sustainable Development. Gender equality is
both a SDG itself and also a cross-cutting issue in all areas of
sustainable development. 3
INTOSAI explained that SDG 5 cuts across all areas of sustainable

development because gender inequalities still persist around the
world. They are shaped by different aspects of people’s identities.
Gender inequality intersects with other factors such as class, race,
income, ethnicity, culture, religion, sexual orientation, age and
disability. 4
In calling for action, the INTOSAI declared that gender

inequalities stagnate social progress and sustainable development.
But it recognized that governments across the world have
committed to international and regional gender equality
frameworks and translated them into national approaches. To
contribute to these efforts, the INTOSAI calls its members to hold
their respective governments to account for gender commitments
they made.5 COA supports the INTOSAI on this endeavor and
commits to respond to this call. The issuance of this GAD Audit
Guide is the first step towards the fulfillment of this commitment.
3 IDI Gender Strategy available at https://www.idi.no/elibrary/idi-plans/strategic-plans/1120-idi-gender-

strategy last accessed: May 5, 2022.
4 Id.
5 IDI Gender Policy available at https://www.idi.no/elibrary/idi-administrative/policies/1222-idi-gender-
policy-2021/file, last accessed: May 5, 2022.
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Strong GAD Through the years, COA has been a strong and indispensable
strategic partner of the government in advocating gender-
Partner through responsive governance. Even before the passage of the MCW on
the years 14 August 2009, COA is already a partner of government in
implementing gender responsiveness in PAPs. To highlight, below
is a list of COA issuances related to the audit of GAD funds and
gender mainstreaming.
Table 1: List of COA issuances related to the audit of GAD funds and gender
mainstreaming
COA Issuances Title Notes

Audit of GAD Funds and Activities
1. COA GAD Plan FYs 2006-2007 In 2006, COA introduced the concept of “gender audit”
and Budget GAD Plan and in its operations through its FY 2006-2007 GPB. At that
prepared in Budget (GPB) time, there is no policy nor guidelines on the conduct of
compliance gender audits. To address this, then Chairperson
with BP 600 Guillermo N. Carague ordered the following:
a. Conduct of research on gender audit;

b. preparation of guidelines on the conduct of the
audit of funds pertaining to GAD;
c. Preparation of course design on the seminar on
“gender audit”;
d. Conduct of training on “gender audit”; and
e. Survey on the implementation of GAD in
government agencies in 2005 until 2006.
Link to access the document:

https://intranet.coa.gov.ph/gad/resources/reports/GADB
udget2006-2007.pdf
As a part of the capacity building efforts of the

Commission on GAD, pilot audit teams were created in
2008, which conducted gender audit in selected
government agencies. The audit findings were
incorporated in the CY 2007 Annual Audit Report (AAR).
Results of the research, survey, and pilot audits paved

the way for the development of the initial draft of the
guidelines on the conduct of gender audit, which was
finalized in 2009.
Lastly, COA also participated in the

deliberation/workshop on the preparation of the
implementing rules and regulations of the Magna Carta
of Women in 2009.
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2. COA Guidelines in the In 2009, COA released its first guidelines on the conduct
Memorandum conduct of the of audit of GAD funds and activities in government
No. 2009-020 audit of GAD funds agencies.
dated 15 May and activities in
2009 government Under this Memorandum, COA defined “gender audit” as
agencies a comprehensive audit of a government agency’s
policies, funds, programs, projects, and activities
focusing on the areas of gender and development for
the purpose of determining the economy, efficiency, and
effectiveness of interventions in addressing the gender
issues and in contributing to the attainment of the
objectives of this country’s commitments, plans and
policies.
Also, in this Memorandum, the Chairperson declared

that “gender audit” shall be conducted by the
Commission and shall consist of the following:
a. Financial and compliance audit of funds pertaining

to GAD; and
b. Value-for-Money (VFM) audit of GAD activities

which shall include the determination of the
economy, efficiency and effectiveness of the
agency’s policies, programs, and activities in
addressing gender issues.
Annexed to this Memorandum are several sample audit

programs, which the auditors may use as reference in
planning their respective audits for the year.

https://intranet.coa.gov.ph/gad/resources/downloads/M
emo/M2009-020.pdf
3. COA Circular Revised Guidelines This is the latest Circular setting the guidelines in the
No. 2014-001 in the audit of audit of GAD funds and activities.
dated 18 GAD Funds and
March 2014 Activities in This Circular mandated the following:
government
agencies a. Integration of GAD in the regular audit of an
agency using the Integrated Risk and Results Based
Audit Approach (IRRBA);
b. Incorporation of the results of the audit of GAD

funds and activities in the Annual Audit Report
(AARs) of agencies under the heading “Gender and
Development”;
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c. Conduct of fraud audits when there are glaring
badges of fraud in the transactions concerning
GAD;
d. In case of Official Development Assistance (ODA)-

funded, check whether National Government
Agencies (NGAs), Local Government Units (LGUs),
and other government instrumentalities ensured
that five to thirty percent (5-30%) of funds from
foreign governments and multilateral agencies are
in support of gender-responsive programs and
projects;
e. Submission by the audited agency of a copy of the

Annual GAD Plan and Budget (GPB) to the COA
Audit Team assigned within five (5) working days
from the receipt of the approved plan from the
PCW or their mother or central offices; and
f. Submission of the Accomplishment Report to the

COA Audit team within five (5) Working days from
the end of January of the preceding year.

https://intranet.coa.gov.ph/gad/resources/downloads/R
A_Circular/COA_C2014-001.pdf
4. COA GAD in the audit In furtherance of the gender mainstreaming efforts of

Memorandum of programs, COA, the Chairperson ordered that all audit reports of
No. 2017-001 projects, and audit teams engaged in the Citizen Participatory Audit
dated 3 activities of audit (CPA) and ODA-funded projects must include a portion
January 2017 teams engaged in pertaining to GAD.
CPA, and those of
ODA-funded Link to access the document:
Projects https://intranet.coa.gov.ph/gad/resources/downloads/M
emo/COA_M2017-001.pdf
5. COA Checklist of In 2018, the COA Gender and Development Focal Point
Memorandum Common Audit System (GFPS) took notice on the different
No. 2018-009 Observations in presentations of GAD audit observations in the AARs of
dated 14 the Audit of GAD NGAs, Government-Owned and Controlled Corporations
August 2018 Funds; and (GOCCs), and LGUs. To address this matter, this
Determination of Memorandum was issued to provide a checklist of
Gender Issues and common audit observations to be used by Auditors as
Mandates of all reference in the audits of GAD funds and guide in the
Government presentation of audit observations and
Agencies recommendations in the AARs.
For reference, it contains the following templates:
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a. Consolidated Audit Observations on GAD Form;

b. Sectoral Consolidated Audit Observations on
GAD Form; and
c. GAD Budget and Fund Utilization Form.
It also contains sample GAD Common Audit

Observations and Recommendations, which auditors can
use as reference in preparing their respective GAD-
related findings and recommendations.

6. COA issued Assignment of This Circular requires government entities to establish

COA Circular Responsibility Responsibility Centers (RC) and RC Codes for their
No. 2021-008 Center for the respective GFPS and integrate the same in the enhanced
dated 6 GFPS to Account, electronic National Government Accounting System
September Monitor and (eNGAS), electronic Budget System (eBudget), or in any
2021 Report GAD computerized accounting system that they use.
Expenses and
Other GAD- Using the assigned RC and RC Code for GFPS, the
Related Financial government entity concerned shall generate GAD-
Transactions related financial reports from the eNGAS, eBudget, or
their computerized accounting system.
Government entities using manual accounting system

are required to maintain a subsidiary ledger (SL) for
GAD for each account and assign SL codes to record all
GAD-related expenses/programs/activities/projects.
For reference, a sample coding structure is attached to

the Circular.

A_Circular/COA_C2021-008.pdf
Gender Mainstreaming
7. COA Guidelines in the Apart from auditing GAD funds and activities, COA is
Resolution Mainstreaming also mandated to mainstream GAD in its organization.
No. 2010-005 and This Resolution is the first issuance released by COA
dated 5 Institutionalization related to gender mainstreaming in the Commission.
August 2010 of Gender and
Development in This Resolution formally created the COA GFPS in the
the Commission central and regional offices. It contains details on the
on Audit composition of the COA GFPS, its functions, and the
various GAD committees.
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For reference, it also contains instructions on how to

prepare the Annual GPB and the Annual Accomplishment
Report (AR)

esolutions/R2010-005.pdf
8. COA Revised Guidelines The same with the previous guidelines, it contains
Resolution on Mainstreaming details on the structure, composition, and functions of
No. 2015-039 GAD and the the COA GFPS.
dated 1 Adoption and
December Institutionalization This Resolution introduced the COA GAD Vision and
2015 of the GADSF in Mission and the GAD Strategic Framework (GADSF).
the Commission
It also contains templates, which can be used as
reference in preparing the annual COA GPB and GAD
AR.
a. Form 1 – Annual GAD Program, Activity and

Projects (PAP) Identification (Agency)
b. Form 1-A – Annual GAD PAP Identification
(Committee)
c. Form 2 – Annual GPB (Agency)
d. Form 2-A – Annual GPB (Central Office)
e. Form 2-B – Annual GPB (Regional Office)
f. Form 3-A – Annual GAD AR (Central Office)
g. Form 3-B – Annual GAD AR (Regional Office)

9. COA Use of Gender- This Resolution contains a list of gender-sensitive
Resolution Sensitive language, which the members of the Commission can
No. 2018-009 Language in All use as reference in drafting official documents,
dated 1 Official communications, and issuances.
February Documents,
2018 Communications Link to access the document:
and Issuances of https://intranet.coa.gov.ph/phocadownloadpap/useruplo
the Commission ad/Issuances/Resolutions/Reso2018/COA_R2018-
on Audit
009.pdf
10. COA Adoption of the This Resolution contains the latest version of the COA
Resolution COA GAD Agenda GADSF and the COA GAD Strategic Plan (GADSP). This
No. 2020-005 2020-2025 Resolution will cover GAD PAPs of COA within FYs 2020-
dated 30 2025.
January 2020
The COA GADSF contains the following details:
a. Mandate;
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b. GAD Vision;
c. GAD Mission; and
d. GAD Goals.
The COA GADSP contains the following details:

a. Gender Issue;
b. Expected Outcome;
c. Indicators;
d. Baseline;
e. Responsible Officers;
f. Yearly Target (2020 – 2025);
g. PAP corresponding to the target; and
h. Estimated budget corresponding to the PAP.

11. COA Dissemination and Through this Memorandum, the Chairperson ordered the
Memorandum Use of Gender dissemination and use of the GEWE Plan 2019-2025 in
No. 2021-020 Equality and the planning and budgeting of the COA GFPS.
dated 2 Women
September Empowerment This Memorandum also cited the call of the PCW to
2021 (GEWE) Plan enhance and strengthen the GAD audit process and
2019-2025 in GAD capacity building efforts of COA.
Planning and
Budgeting of the As a result, COA will develop the following:
COA GFPS
a. Updated guidelines on the audit of GAD funds
and activities (for the auditors)
b. Updated Circular for the submission GAD-related
documents (for the audited agencies)
c. Updated course design to reflect the
aforementioned updates.

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COA strives to According to the INTOSAI Development Initiative (IDI), if SAIs
want to truly make a difference to the lives of everyone and
become a gender contribute to sustainable development, they have to apply a
responsive gender lens in their audit work.
organization
Their overall vision of IDI in its Strategic Plan 2019-2023 is
“Effective, accountable, and inclusive SAIs making a difference in
the quality of public sector governance and service delivery for the
value and benefit of citizens.”
They picture a world where SAIs are gender-responsive, leave no

one behind and benefit everyone.
To do this, IDI identified two (2) strategic priorities: 1) to ensure

that SAI are conducting audits that contribute to gender equality;
and 2) to ensure that SAIs lead by example by becoming gender-
responsive organizations.
Figure 1: IDI GAD Strategic Priorities
Source: IDI
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The IDI’s vision is consistent with the call of PCW to COA for
improvements in its GAD audits and capacity building efforts. To
determine to what extent COA has become a gender-responsive
organization, the PCW prescribes the use of the Gender
Mainstreaming Evaluation Framework (GMEF).
The GMEF is a tool to measure the extent of the gender

mainstreaming efforts of organizations, both NGAs and LGUs. It is
also meant to assist the GFPS members in measuring gains and
successes, as well as pinpoint areas for improvement in the way
they mainstream the GAD perspective in their respective
organizations
Under the GMEF, there are five (5) levels of gender

mainstreaming. COA has already reached Level 4: Commitment
Enhancement and Institutionalization. In recognition of COA’s GAD
efforts, it received the GADtimpala Bronze award in 2018.
Figure 2: Levels of Gender Mainstreaming
Source: Philippine Commission on Women
Figure 3 illustrates how gender mainstreaming in COA has

progressed through the years. It also shows how COA has been
practicing the IDI Strategic Priorities since 2006. Currently, COA is
striving towards achieving Level 5: Replication and Innovation.
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Figure 3: GAD Timeline in COA
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Section 7(B) of the (IRR) of RA No. 9710, the MCW, defines
What is an audit
“Audit of GAD Funds” as a comprehensive audit of a government
of GAD funds? agency’s policies, fund programs, activities and projects focusing
on the area of gender and development to determine the
economy, efficiency, and effectiveness of interventions in
addressing issues.
The conduct of audit of GAD funds and activities is mandatory.

Section 36(a) of the MCW reads:
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
empowerment, gender equality, and GAD.
To faithfully execute the aforementioned mandates under the MCW,

COA issued COA Circular No. 2014-001 dated 18 March 2014 to
formally integrate GAD in its audit operations. Under this
Resolution, COA did the following:
1. Integrated GAD in the regular audit;

2. Declared that GAD shall always be a priority area in the
conduct of regular audit; and
3. Incorporated GAD in the AAR.
Item 1 of the General Guidelines under COA Circular No. 2014-001

requires that an annual audit of funds, programs, projects and
activities on gender and development shall be conducted on
national, and corporate agencies as well as LGUs. To save on
resources and to reduce redundant activities such audit shall be
integrated in the regular audit of an agency using IRRBA.
GAD shall be considered in all the main processes of IRRBA, i.e.
strategic planning and risk identification, planning (agency audit
planning and risk assessment), delivery (execution, conclusion,
and reporting) and monitoring (quality control system). As such,
the area of GAD shall always be considered in the development of
the Government Risk Model (GRM), the COA Wide Audit Risk
Assessment (CARA) Matrix, the Agency Risk Model (ARM) and
other templates designed to identify and/or develop the audit
response to identified risks. Likewise, GAD shall be among the
audit areas to be considered during the strategic planning of COA
as well as planning exercise to be conducted at the cluster and
regional levels.
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requires that the audit of funds and activities on GAD shall always
be a priority area in the conduct of regular audit of agencies
with resident audit teams. In the event that time and resources
are limited, the conduct of audit of GAD funds and activities will
depend on the results of risk assessment and identification and
the materiality of the funds involved.

requires that the results of audit of GAD funds and activities,
which may be favorable or unfavorable including audit
recommendations, shall be incorporated in the AARs of
agencies under the heading “Gender and Development”.
What is Gender Section 4(i) of RA No. 9710 defines Gender Mainstreaming as “the
strategy for making women’s as well as men’s concerns and
Mainstreaming? experiences an integral dimension of the design, implementation,
monitoring, and evaluation of policies and programs in all political,
economic, and societal 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.”
Gender mainstreaming in all government agencies is also

mandatory. Section 36 of RA No. 9710 requires that all
departments, including their attached agencies, offices, bureaus,
state universities and colleges, government-owned and –
controlled corporations, local government units, and other
government instrumentalities shall adopt gender
mainstreaming as a strategy to promote women’s human
rights and eliminate gender discrimination in their systems,
structures, policies, programs, processes, and procedures.
Every year since 1995, the Legislature inserts a GAD provision in

the General Appropriations Act (GAA) requiring all government
agencies to formulate their GAD Plan designed to address gender
issues within the concerned sectors or their respective mandates.
For FY 2021, Section 32 of the General Provisions of the GAA

states:
Programs and Projects Related to Gender and

Development. All agencies of the government shall
formulate a GAD Plan to address gender issues within
the concerned sectors or mandate and implement the
applicable provisions under R.A. No. 9710 or the Magna
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Carta of Women, Convention on the Elimination of All
forms of Discrimination Against Women, the Beijing
Platform for Action, the Philippine Plan for Gender-
Responsive Development (1995-2025) and the
Philippine Development Plan (2017-2022).
The GAD Plan shall be integrated in the regular activities

of the agencies, which shall be at least five percent
(5%) of their budgets. For this purpose, activities
currently being undertaken by agencies which relate to
GAD or those that contribute to poverty alleviation,
economic empowerment especially of marginalized
women, protection, promotion, and fulfillment of
women’s human rights, and practice gender-responsive
governance are considered sufficient compliance with
said requirement. Utilization of GAD budget shall be
evaluated based on the GAD performance indicators
identified by said agencies.
The preparation and submission of the annual GAD Plan

and annual GAD Accomplishment Report (AR) shall be
subject to the guidelines issued by the agencies
concerned.
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To provide context and help state auditors in the conduct of audit
GAD Agenda of GAD funds and activities, here is a quick run through of the
Policy Framework GAD Agenda Policy Framework. The latest version of the
framework is in Annex A of PCW MC No. 2018-04 dated 19
September 2018 or the Revised Guidelines for the Preparation of
the GAD Agenda for NGAs and GOCCs. We replicated the
framework below for reference.
Figure 4: GAD Agenda Policy Framework
1. At the center of implementation is the GFPS. It’s the cog that

ensures that every GAD-related activity is moving. It is in-
charge of preparing the GAD Agenda, annual GPB, GAD AR
and the GAD Agenda Progress and End Term Reports.
2. At the left part of the framework are the blueprints of national

and international commitments for GEWE, which are the
following:
a. International
i. United Nations Convention on the Elimination of All

Forms of Discrimination against Women (CEDAW);
15
ii. Beijing Declaration and Platform for Action (BPfA);
iii. United Nations Security Council Resolutions (UNSCR) on
Women, Peace and Security;
iv. United Nations Agenda for Sustainable Development
(SDGs).
b. Local
i. Magna Carta of Women;

ii. Women in Development and Nation Building Act;
iii. Philippine Plan for Gender-Responsive Development
1995 – 2025;
iv. Ambisyon Natin 2040;
v. Philippine Development Plan 2017-2022;
vi. Gender Equality and Women’s Empowerment (GEWE)
Plan 2019-2025.
These are the documents, which the auditors can use as

criteria in developing an audit finding.
3. The GFPS develops the GAD Agenda based on the GAD

blueprints listed above. Pursuant to PCW MC No. 2018-046,
the development of the GAD Agenda shall be guided by the
desired GEWE outcomes and goals embodied in the MCW and
other women or gender-related laws relevant to the agency’s
mandates; the PPGD 1995-2025 and term plans on GEWE;
and various international GAD-related commitments.
The GAD Agenda is composed of two (2) parts, which are the
following:
a. the GADSF, which contains the following:
i. gender issues, which are derived from Gender

Analysis conducted by the agency;
ii. agency’s GAD Vision and Mission; and
iii. GAD Goals.
b. the GADSP, which contains the following:
i. gender issues categorized per GAD Goal;

ii. GAD outcomes, indicators, baseline data, and targets
per GAD Goal; and
iii. GAD PAPs designed to achieve the identified GAD
Goals.
6 Philippine Commission on Women, Revised Guidelines for the Preparation of the Gender and
Development Agenda, PCW Memorandum Circular No. 2018-04, series of 2018, [PCW MC No. 2018-04],
Item 1 (19 September 2018).
16
4. The GAD Agenda has a term of six (6) years for NGAs and
GOCCs; three (3) years for LGUs.
5. The next step is the development of the GPB. Pursuant to

PCW-NEDA-DBM Joint Circular No. 2012-01, the GPB 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.
6. The annual GPB shall be guided by the desired outcomes and

goals embodied in the GAD Agenda. The GPB shall be
submitted to the PCW for review and endorsement. But if the
entity is an LGU, the GPB shall be submitted to the DILG for
review and endorsement. After the review and endorsement of
the PCW or the DILG, as the case maybe, the agency head
shall approve the GPB.
7. After a year of implementation, the GFPS shall prepare the

annual GAD AR, pursuant to PCW-NEDA-DBM Joint Circular
No. 2012-01 and based on the PCW/DILG-endorsed GPB. The
GAD AR shall be accompanied by the following:
a. Brief summary of the reported program or project;

b. Copies of the reported policy issuances;
c. Results of Harmonized Gender and Development
Guidelines (HGDG) tests, if any; and
d. Actions taken by the agency on the COA Audit Findings.
8. If an agency intends to attribute a portion or the whole budget

of major programs during the GAD planning and budgeting
phase, it should subject the program to gender analysis using
the HGDG tool to determine the extent of a program’s budget
that will be attributed to GAD. Results of the gender analysis
using the HGDG tool will be extremely helpful in determining
whether the full amount of the program will be counted as
part of the compliance of an agency with the 5% budget
allocation for GAD.
9. The GAD AR for the previous years’ implementation shall be

submitted with the agencies’ GPB for the current year to the
PCW for review and acceptance. If the entity is an LGU, the
same shall be submitted to the DILG for review and
acceptance.
17
10. After three (3) years, the GFPS shall conduct a review of the
GADSF and GADSP. The 3-year progress report shall reflect
the status of accomplishments based on the analysis of
desired results and outcomes, as well as variances. The report
shall be submitted to the PCW.
11. After the six (6) years, the GFPS shall conduct another review
of the GADSF and GADSP. The end-term report shall reflect
the overall assessment of the implementation of the GAD
Agenda based on the goals and desired results/outcomes. It
shall also reflect the variances, including unintended results,
and the reasons for such, as well as the recommendations and
lessons learned. Agencies shall submit together with the end-
term report, a narrative of its GAD accomplishments, which
may include success stories and good practices.
For LGUs, instead of submitting separate GAD Agenda

Progress Report and End-Term Report, it is only required to
submit a GAD Evaluation Report at the end of its 3-year term.
The format is similar with the End-term Report.
The result of the evaluation may serve as basis in the

formulation of the agencies’ GAD Agenda for the next planning
period.
18
This portion provides a step-by-step guide on how to conduct
How to conduct
financial and compliance audit of GAD funds and activities. For a
audit of GAD quick glance of the audit processes, we developed a summary at
funds the start of this chapter, entitled: audit of GAD funds and activities
in a nutshell. It contains pointers, list of audit procedures, and the
corresponding legal basis, which the auditors can cite when
preparing their respective Audit Observation Memoranda (AOM),
Notices of Suspension (NS), or Notices of Disallowance (ND). After
the summary, there is a more detailed explanation of the
procedures to provide more context to the GAD requirements.
Table 2: Audit of GAD funds and activities in a nutshell
GAD Pointers Audit Procedure

Matter
1 GAD Everything starts with GFPS. The Start by checking if the auditee has
Focal GFPS prepares the GAD Agenda, created a GFPS. (Basis: Sec. 37-C of RA
Point GPB, AR, GAD Agenda Progress, 9710 IRR; PCW MC No. 2011-01; Item 13
System and End Term Report. of Annex A of COA Memo No. 2018-009 )
(GFPS)
Check if GFPS was created in
accordance with MCW. (Basis: Item 5.1
of PCW MC No. 2011-01; Item 14 of Annex
A of COA Memo No. 2018-009)
Check if GFPS is functioning. (Basis:

Item 5.2 and 5.3 of PCW MC No. 2011-01;
Item 15 of Annex A of COA Memo No.
2018-009)
2 GAD If prepared correctly, the Request a copy of the GAD Agenda.
Agenda contents of the GAD Agenda can (Basis For NGAs: PCW MC No. 2018-04;
(GADSF be used by the auditor as For LGUS: C.2 par. 1 and C.6 par. 6 of
and criteria in auditing the GAD PCW-DILG-DBM-NEDA JMC No. 2013-01
GADSP) funds because it contains the and Item 5 par. 6 of PCW-DILG-DBM-NEDA
outcomes, indicators, baseline JMC No. 2016-01)
data, and targets per GAD Goal.
Check if the auditee submitted its GAD
For NGAs & GOCCs: the term is Agenda to the PCW. (Basis: For NGAs:
6 years (Basis: PCW MC No. Item 8 of PCW MC No. 2018-04; For LGUs:
2018-04) the issuances are silent. The GFPS TWG of
the LGU is mandated to review the
For LGUs: the term is 3 years alignment of the GPB with the GAD
(Basis: C.2 par. 1 of PCW-DILG- Agenda)
DBM-NEDA JMC No. 2013-01)
Check if the auditee conducted gender
analysis. (Basis: Item 5.2 of PCW MC No.
2018-04)
19
Matter
If the auditee conducted gender
analysis, look for the gender issues or
gender mandate identified by the
auditee. (Basis: Item 5.2 of PCW MC No.
2018-04)
Using GEWE Plan 2019-2025,

previously endorsed and approved
GPBs, and reviewed and accepted GAD
ARs as reference, as well as
professional judgment, determine if
the PAPs address the gender issues or
gender mandates identified by the
auditee. (Basis: Item 1 of PCW MC No.
2018-04; COA Memo No. 2021-020; GEWE
Plan 2019-2025)
The GAD Agenda should be approved

by the head of the agency. (Basis: Item
6.1 of PCW MC No. 2018-04)
3 Annual The annual GPB shall be guided Check if the auditee prepared a GPB.
GPB by the desired outcomes and (Basis: RA 9710; PCW-NEDA-DBM JC No.
goals embodied in the MCW, 2012-01 and the relevant supplemental
other relevant laws, the PPGD, memo – for CY2022 – PCW Memo Circ.
the Women’s Empowerment and 2021-04; Item V of COA Circ. No. 2014-
Development toward Gender 001; and Item 1 and 4 of Annex A of COA
Equality Plan, 2019-2025 (GEWE Memo No. 2018-009)
Plan), succeeding term plans for
GAD as well as the UN CEDAW If yes, was it submitted to the PCW (if
and other relevant international NGA) or DILG (if LGU) for
commitments. endorsement? (Basis: PCW-NEDA-DBM JC
No. 2012-01 and the relevant supplemental
GAD planning and budgeting memo – for CY2022 – PCW Memo Circ.
shall be conducted annually as 2021-04; Item 2 of Annex A of COA Memo
part of all programming and No. 2018-009)
budgeting exercises of agencies.
The PAPs in the GPB shall be For Local Water Districts (LWDs), All
included in the agency budget LWD GPBs shall be submitted to the
proposal and they shall be LWUA for monitoring purposes. (PCW
reflected in the Annual Work MC 2021-04)
and Financial Plan (WFP) of
concerned offices or units within In the case of state universities and
the agency or department. colleges (SUCs), their GPBs shall first
be submitted to and reviewed by the
The GAD budget, which is the concerned regional office of the
cost of implementing the GAD Commission on Higher Education
20
Matter
plan, shall form part of, and is (CHED). Once the GPBs are acceptable
not in addition to the agencies’ to the CHED Regional Office, it shall
approved budget. Hence, the submit the GPB to PCW, for review
GAD budget shall be drawn from and endorsement. (PCW MC 2021-04)
the agency’s maintenance and
other operating expenses If the agency submitted the GPB to
(MOOE), capital outlay (CO), PCW/DILG, was it endorsed by the
and personal services (PS). latter agencies? (Basis: PCW-NEDA-DBM
JC No. 2012-01 and the relevant
For examples of expenses that supplemental memo – for CY2022 – PCW
CAN or CANNOT be charged to Memo Circ. 2021-04; Item 3 of Annex A of
the GAD budget, please see COA Memo No. 2018-009)
pages 40-42 and 48-50.
If the agency has a PCW/DILG-
The way to include a major PAP endorsed GPB, was a copy of it
of an agency in the GPB is submitted to COA within five (5) days
through attribution. from receipt of the approved GPB?
(Basis: Item V of COA Circ. No. 2014-001;
If an agency intends to attribute Item 5 and 6 of Annex A of COA Memo No.
a portion or the whole budget of 2018-009)
major programs during the GAD
planning and budgeting phase, it Agencies with a PCW-endorsed GPB
should subject the program to may opt to submit an adjusted GPB to
gender analysis using the HGDG take into account changes in the
tool to determine the extent of a budget once the General
programs’ budget that will be Appropriations Act (GAA) is passed.
attributed to GAD. (Section 1.2.5.4 of PCW MC No. 2021-04)
The Results of the HGDG should Check if the gender issues or gender
be able to show the auditor mandates correspond to the issues
what percentage of the budget identified in the GAD Agenda. (Basis:
of a certain program should be Item 6.3 of PCW MC No. 2018-04)
attributed to GAD. It can range
from 0%-100%. The difference Check if the total allotment for the
can determine if the agency GAD activities constitutes at least 5%
complied with the 5% of the total appropriation of the
requirement. (for details, see auditee. (Basis: RA 9710; GAA; PCW-
page 47) NEDA-DBM JC No. 2012-01 and the
relevant supplemental memo – for CY2022
Note: Pursuant to PCW MC – PCW Memo Circ. 2021-04; Item IV of
2020-05 dated 11 September COA Circ. No. 2014-001; Item 16, 17 and
2020, attribution does not apply 18 of Annex A of COA Memo No. 2018-009)
to direct GAD activities. Section
1.2.2.2.1 of the aforementioned If what is being audited is an ODA-
MC states that direct GAD funded Project, check if the total
activities of the agency shall no allotment for the GAD activities
21
Matter
longer be subjected to the constitutes 5%-30% of the total
HGDG assessment. budget of the project. (Basis: RA 9710;
GAA; PCW-NEDA-DBM JC No. 2012-01 and
Direct GAD activities refer to the relevant supplemental memo – for
those programmed by the CY2022 – PCW Memo Circ. 2021-04; Item
agency that directly address the IV of COA Circ. No. 2014-001)
GAD-related issues it identified
in its GAD Agenda and GPB. The PAPs in the GPB should be
Attribution only applies to the gender-responsive and supportive of
major programs of the agency, gender issues of the agency. (Basis: RA
which the agency intends to 9710; PCW-NEDA-DBM JC No. 2012-01 and
attribute to GAD. the relevant supplemental memo – for
CY2022 – PCW Memo Circ. 2021-04; and
For LGUs: Check if the agency's Item 22 of Annex A of COA Memo No.
DILG endorsed GPB was 2018-009)
incorporated in their Annual
Budgets to be enacted by their The GPB should be based on the
Local Sanggunian (Item 4.1.C.6 gender statistics and sex-
of PCW-DILG-DBM-NEDA JMC disaggregated data established in the
No. 2013-01 / Item 5.0 of PCW- agency’s GAD Database that helps the
DILG-DBM-NEDA JMC No. 2016- agency in gender-responsive planning,
01) programming and policy formulation
pursuant. (Basis: PCW RA 9710; PCW-
NEDA-DBM JC No. 2012-01 and the
relevant supplemental memo – for CY2022
– PCW Memo Circ. 2021-04)
For LGUs:
Check if the LGU has developed a GAD

Code. (Basis: Item E of PCW-DILG-DBM-
NEDA Joint Circular No. 2013-01; Item 33
of Annex A of COA Memo No. 2018-009)
Check if the LGU has established a

VAW Desk. (Basis: Section 12-D of MCW-
IRR; Item 34 of Annex A of COA Memo No.
2018-009)
4 GAD AR Attached agencies, bureaus, Check if the auditee prepared a GAD
regional offices, constituent AR. (Basis: PCW-NEDA-DBM JC No. 2012-
units and all others concerned 01; Item V of COA Circ. No. 2014-001; Item
shall submit their GAD ARs to 7 and 10 of Annex A of COA Memo No.
their central offices. The agency 2018-009)
GFPS shall prepare the annual
GAD AR based on the PCW- If yes, was it submitted to the PCW (if
endorsed GPB or the GPB NGA) or DILG (if LGU) for
22
Matter
adjusted to the approved GAA endorsement? (Basis: PCW-NEDA-DBM JC
following the form prescribed in No. 2012-01; Item 8 of Annex A of COA
Annex B. Activities completed Memo No. 2018-009)
until the end of the year may be
included in the final GAD AR of If the agency submitted the GAD AR
agency submitted to PCW in to PCW/DILG, was it reviewed by the
January. latter agencies? (Basis: PCW-NEDA-DBM
JC No. 2012-01; and Item 11 of Annex A of
The annual GAD AR shall be COA Memo No. 2018-009)
accompanied by the following:
(1) brief summary of the If the agency has a PCW/DILG-
reported program or project; (2) reviewed GAD AR, was a copy of it
copies of reported policy submitted to COA within five (5)
issuances; (3) results of HGDG working days from the end of January
tests, if any; and (4) actions of the preceding year? (Basis: Item V of
taken by the agency on the COA COA Circ. No. 2014-001; Item 12 of Annex
audit findings and A of COA Memo No. 2018-009)
recommendations, if any.
Check if there are sex disaggregated
If RC and RC Code have been data on file. (Basis: Item 29 of Annex A of
created to determine the actual COA Memo No. 2018-009)
GAD expenses and other GAD-
related transactions recognized Check if the auditee has established a
in the books of accounts and RC and assigned RC Codes for GAD.
generated in the financial (Basis: COA Circular No. 2021-008)
reports and it uses eNGAS or
other computerized accounting If yes, using the GAD data from the
system, the auditor will be able eNGAS, check the utilization rate of
to look for the GAD expenses the GAD funds. (Basis: Item 25-28 of
and activities using the RC Annex A of COA Memo No. 2018-009)
Codes. If the auditee does not
have a computerized accounting Determine the extent in which the
system, the auditor can ask for auditee has achieved the GAD Goals,
the SL where all GAD-related objectives, targets, and performance
expenditures are recorded. indicators. Do this by comparing the
GPB and the GAD AR. (Basis: Item 19-21
The auditor may include in the of Annex A of COA Memo No. 2018-009)
AAR the data generated from
the eNGAS. The auditors will be If the auditee was not able to achieve
able to present the utilization the GAD goals, objectives, targets,
rate and breakdown of the GAD and performance indicators, ask the
expenditures of the auditee. concerned members of the GFPS the
challenges they encountered, which
To determine if there are prevented them from achieving the
possible GAD-related IIUEEU same.
Expenditures, please refer to
23
Matter
COA Circular No. 2012-003 Then, ask the concerned members of
dated 29 October 2012 and COA the GFPS the actions they took and to
Circular No. 2012-001 dated 14 what extent it addressed the issues.
June 2012, in relation to COA
Circular No. 2009-006 dated 15 If the auditee is able to achieve their
September 2009, on the GAD goals, objectives, targets, and
guidelines in the issuance of performance indicators, ask them
AOM/NS/ND/NC. about the strategies they adopted to
ensure the achievement of the same.
5 GAD The GFPS is responsible for If the agency already has completed
Agenda preparing the GAD Agenda the 3rd year of implementation of its
Progress Progress Report. GAD Agenda, the auditor may already
Report request a copy of the GAD Agenda
Depending on the nature of the Progress Report. (Basis: Item 7 of PCW
indicators presented, this report MC No. 2018-04)
could provide auditors data on
the short-term outcomes of the Determine if the agency achieved the
program. outcomes identified in the GAD
Agenda.
Use the data from the agency’s
GAD monitoring and evaluation For LGUs, instead of submitting
(M&E) system. Agencies are separate GAD Agenda Progress Report
required to have one. (For and End-Term Report, it is only
NGAs/ GOCCs: RA 9710; PCW- required to submit a GAD Evaluation
NEDA-DBM JC No. 2012-01; For Report at the end of its 3-year term.
LGUs: Item 5.0 of PCW-DILG- The format is similar with the End-
DBM-NEDA JMC No. 2013-01 for term Report. (JMC 2016-01)
LGUs)
6 GAD Depending on the nature of the If the agency has already completed
Agenda indicators presented, this report the 6th year implementation of its GAD
End- could provide auditors data on Agenda, the auditor may already
Term the impact of the program. request a copy of the End-Term
Report Report. (Basis: Item 7 of PCW MC No.
Same as above, use the data 2018-04)
from the agency’s GAD
monitoring and evaluation Determine if the agency achieved the
system. outcomes identified in the GAD
Agenda.
For LGUs, as stated above, in lieu of

an End-Term Report, the LGUs are
only required to submit a GAD
Evaluation Report after the three year
term. (JMC 2016-01)
24
Start by checking if In conducting audit of the GAD funds, the auditors must first
check if the auditee has established its GFPS.
the auditee has
created a GFPS To illustrate, PCW MC No. 2011-01 dated 21 October 2011 has
defined the roles and responsibilities of the GFPS.7 Below are
some examples of the crucial roles of the GFPS, which serve as
guidance in conducting the audit of GAD funds:
a. Leads in mainstreaming gender perspective in agency/

department policies, plans and programs. In the process, it
shall ensure the assessment of the gender-responsiveness of
systems, structures, policies, programs, processes, and
procedures of the agency based on the priority needs and
concerns of constituencies and employees and the formulation
of recommendations including their implementation;8
b. Leads in setting up appropriate systems and mechanisms to

ensure the generation, processing, review and updating of
sex-disaggregated data, gender statistics and GAD database to
serve as basis in performance-based gender-responsive
planning.9
c. Spearheads the preparation of the agency annual

performance-based GAD Plans, Programs and Budget in
response to gender issues of their constituencies and clients
and in the context of their agency mandate, and consolidate
the same following the format and procedure prescribed by
the PCW, DBM and NEDA in the Joint Circular 2012-1.10
d. Prepares the annual GAD accomplishment reports.11
The GFPS shall be composed of the agency head or local chief

executive, an executive committee with an Undersecretary (or its
equivalent), LGU official, or office in a strategic decision-making
position as Chair; and a technical working group or secretariat
7 Philippine Commission on Women, Guidelines for the Creation, Strengthening, And Institutionalization of
the Gender And Development (Gad) Focal Point System, PCW Memorandum Circular No. 2011-01,
series of 2011, [PCW MC no. 2011-01], § 5.2 (21 October 2011).
8 Id. at 5.2 (a).
9 Id. at 5.2 (c).
10 Id. at 5.2 (e).
11 Philippine Commission on Women. National Economic and Development Authority, and Department of
Budget and Management, Guidelines for the Preparation of Annual Gender and Development (GAD)
Plans and Budgets and Accomplishment Reports to Implement the Magna Carta of Women, PCW-NEDA-
DBM Joint Circular No. 2012-01, [PCW-NEDA-DBM JC No. 2012-01], § 10.1
25
which is composed of representatives from various divisions or
offices within the agency or local government unit.12
Item 4, General Guidelines, As part of planning the audit /

understanding the agency, the Supervising Auditor / Audit Team
Leader shall see to it that the audited agency, through the GFPS
conduct gender mainstreaming or self-assessment.
Request for a copy The next step is to request a copy of the six-year GAD Agenda
approved by the agency head (for NGAs and GOCCs) and three-
of the GAD Agenda year GAD Agenda approved by the LCE (for LGUs). The GAD
and determine if Agenda is the agency’s strategic framework and plan on gender
compliant with mainstreaming, and in achieving GEWE in government operations.
requirements It has the following characteristics:
1. It serves as basis in identifying PAPs to be undertaken to

achieve the GAD goals and outcomes;
2. It provides monitoring and evaluation (M&E) framework for

assessing GAD results and outcomes that shall be the basis for
strengthening the mainstreaming of a GAD perspective in the
agency’s operations and programs; and
3. It shall be formulated in a participatory, consultative and

inclusive process. It shall consider the results from
consultations with women target beneficiaries as well as
women’s groups/organizations working on the sector and
other stakeholders concerned, and the identified gaps
resulting from gender analysis.
The GAD Agenda is a two-part document consisting of the GADSF

and the GADSP. The GADSF outlines the agency’s GAD Vision,
Mission and Goals anchored on the mandate of the agency; while
GADSP defines the strategic interventions, indicators, and targets
to be pursued to achieve GAD goals over a period of time. The
timeframe of the GAD Agenda is six years. Accordingly, the
GADSP must be consistent with the agency’s Strategic Plan for the
same period. The head of agency shall approve the GAD Agenda
and issue a policy ensuring its implementation by the agency’s
sub-units.
GAD programs, projects, and/or activities, may be modified, as

necessary, in order to attain the GAD outcomes and goals. The
agency may also adjust the GAD Agenda to include emerging
12 The Magna Carta of Women, § 36 (b)
26
gender issues and corresponding outcomes and programs,
projects, and/or activities that may not have been included at the
onset of the planning period.
To measure the progress made in achieving the GAD Goals, the

agency shall identify its annual targets, and move from program,
project, and/or activity completion and outputs in the first year or
two, to results in terms of achieving the GAD outcomes towards
the end of the GAD agenda timeframe. It shall monitor and
evaluate progress made in achieving these targets in its GAD
Annual Accomplishment Reports.
Figure 5 is the template of the GADSF. At a minimum, the agency

should be able to provide its GAD mandate, GAD Vision, GAD
Mission and the GAD Goals. It is important that the GAD Vision,
GAD Mission, and GAD Goals are aligned with the agency’s Vision,
Mission, and Goals. The GAD Goals should be specific,
measurable, attainable, realistic and time-bound; otherwise, these
goals will be very difficult to assess. In fact, this could be used as
evidence to establish weakness in its M&E system.
Figure 6 is the template of the GADSP. At the minimum, the

agency should be able to provide the gender issue or mandate,
expected outcome, indicator, baseline, responsible unit. The
GADSP should also reflect the target, the corresponding PAPs and
the estimated budget for the 6 years implementation of the
agency’s GAD Agenda. It should be submitted to the PCW (Basis:
PCW MC No 2018-04). For LGUs, the term is 3 years (Basis: C.2
par. 1 of PCW-DILG-DBM-NEDA JMC No. 2013-01). As to whether
it should be submitted to the PCW, the issuance is silent.
However, the GFPS TWG of the LGU is mandated to review the
alignment of the GPB with the GAD Agenda.
27
Figure 5: GAD Strategic Framework Template
28
Figure 6: GAD Strategic Plan Template
29
Look for the issues At this stage, the GFPS is required to conduct gender analysis to
determine the gender issues or gender mandates that the agency
that the agency wishes to address. These issues or mandates shall serve as the
aims to address anchor in developing GAD PAPs of the agency.
and evaluate if the
The PCW explains that there are two (2) types of gender issues,
corresponding namely:
programs,
activities, and a. Client-focused gender issue refers to gaps arising from the
unequal status of women and men stakeholders (customers,
projects are clients, beneficiaries) of a particular agency including the
responsive extent of their disparity over access to benefits from and
contribution to a policy, program, projects and/or services of
the agency.13
b. Organization-focused gender issue, on the other hand,

points to the gaps in the capacity of the organization to
integrate a gender dimension in its programs, systems or
structure.14
To be able to determine these issues, the agency, through the

GFPS, should conduct gender analysis based on the following:
a. Gender Mainstreaming Evaluation Framework (GMEF)

b. Harmonized Gender and Development Guidelines (HGDG)
c. Analysis of sex disaggregated data
d. Gender Equality and Women Empowerment (GEWE) Plan
e. Issues and recommendations gathered from consultations
If there is difficulty in determining whether the issues identified

and the corresponding programs are consistent with the GAD
Agenda blueprints, below is a list of sources and links:
13 PWC MC No. 2018-04, Annex A, Part 1, Step 2.

14 Id.
30
List of References, which may help in
understanding gender analysis
Enhanced Gender Mainstreaming Evaluation Framework –

The GMEF is a tool to measure the extent of the gender
mainstreaming efforts of organizations, both NGAs and
LGUs. It is also meant to assist the GFPS members in
measuring gains and successes, as well as pinpoint areas for
improvement in the way they mainstream the GAD
perspective in their respective organizations.
Downloadable through:
https://library.pcw.gov.ph/enhanced-gender-mainstreaming-
evaluation-framework-handbook-and-toolkit/
Harmonized Gender and Development Guidelines – The

HGDG was developed to provide a common instrument in
integrating gender perspectives in development programs
and projects among government agencies, donor
organizations, and other stakeholders.
Downloadable through:
https://library.pcw.gov.ph/harmonized-gender-and-
development-guidelines-for-project-development-
implementation-monitoring-and-evaluation-3rd-edition/
31
The GEWE Plan 2019-2025 is the government’s guide and
key reference in formulating GPBs. It is the third time-slice
framework plan that government has formulated in support
of the long-term perspective plan, the PPGD 1995-2025.
By prioritizing the strategic actions contained in the Plan,

government agencies and instrumentalities ensure that their
collective efforts result in more meaningful and strategic
outcomes that will significantly contribute to the desired
positive changes in the status and condition of Filipino
women, particularly the poor and marginalized among
them.
The GEWE Plan also has a results matrix, which the auditors
can use as reference in evaluating the GADSP of a particular
agency. Below is a sample of an overall strategic outcome in
the GEWE Plan to show the sample information it provides.
Downloadable through: https://pcw.gov.ph/gewe-plan/
32
Request for a copy Next step is to request a copy of the annual GPB. GAD planning
and budgeting shall be conducted annually as part of all
of the Annual GPB
programming and budgeting exercises of agencies. The PAPs in
and review its the GPB shall be included in the agency budget proposal and they
contents shall be reflected in the Annual Work and Financial Plan (WFP) of
concerned offices or units within the agency or department.
The annual GPB basically reflects the contents of GADSP for the
same period. According to PCW MC No. 2018-004, 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. Figure 7 is the GPB
Template.
The GPB of NGAs and GOCCs needs to be reviewed and endorsed

by the PCW; or the DILG for LGUs before approval of the agency
head.
COA Circular No. 2014-001 contains a list of items, which the GAD
funds may be used for:
1. PAPs for which corresponding gender issues have already

been identified under the PPGD for 1995-2025 (EO 273) and
the MCW or for gender issues identified by the GFPS in the
course of conduct of a gender audit or in the gender analysis
and review of sex disaggregated data of the agency;
2. PAPs identified or authorized in specific laws for gender and

development including Republic Act (RA) No. 8425 (An Act
institutionalizing the Social Reform and Poverty Alleviation
Program xxxx); RA No. 8505 (An Act providing Assistance and
Protection for Rape Victims x x x ); RA 8504 (An Act
Promulgating Policies and Prescribing Measures for the
Prevention and control of HIV/Aids x x x ); RA 6728 (Provision
for Assistance to Students and Teachers); RA No 9262 (The
Anti-Violence against Women and their Children Act); RA No.
7877 (the Anti-Sexual Harassment Act of 1995), RA No. 10354
(The Reproductive Health Act), RA No. 9710 otherwise known
as The Magna Carta of Women and other laws;
3. Personal Services such as salaries of agency personnel

assigned to plan, implement and monitor GAD PAPs on full
time or part basis or as an additional duty, following
government rules on hiring and creating positions, provided
33
further that in case of those rendering services on part time
basis or as an additional duty, only the salary or wage
proportionate to the time devoted to GAD shall be considered
in the computation of the cost of the particular GAD activity.
No additional allowances, benefits, bonuses and the like shall
be charged against GAD funds unless there is a specific law or
authority from the President of the Philippines authorizing the
same.
4. Maintenance and Operating Expenses provided that:
a. Expenditures for supplies and materials shall pertain to

existing GAD PAPs which are organization focused or client
focused and which are among those approved by the PCW.
Such supplies shall be included in the annual procurement
plan and program of agencies;
b. Attendance in trainings abroad on GAD maybe allowed

provided there is a specific authority from appropriate
government oversight agencies, said trainings are not
offered in any of the local training institutions or
universities and provided that knowledge from such
training shall be cascaded to the employees of the
concerned agency and subject to availability of funds; and
c. Capacity Development on GAD which shall include meals

and snacks, honoraria and transportation of lecturers,
trainers and resource persons, supplies and materials and
incidental expenses for GAD Trainings and meetings in
reasonable amount.
5. Equipment or Capital Outlay provided that:
a. Procurement of equipment or capital outlay is necessary

for an identified gender issue, and -1 he project was
approved by the PCW;
b. The equipment can be operated by a corresponding
technical employee or staff; and
c. The prices are reasonable and quantity is not excessive.
34
Upon getting a copy of the GPB, check if the total amount allocated
Check if the budget
for the implementation of the identified PAPs is at least 5% of the
allocated for GAD total budget of the agency in the annual GAAs for NGAs, the
constitutes 5% of annual Corporate Operating Budgets (COBs) for GOCCs, or budget
the total budget of ordinance for LGUs. The GAD budget constitutes personnel services
(PS), maintenance and other operating expenses (MOOE), and
the agency capital outlay (CO). It is understood that the GAD budget does not
constitute an additional budget over an agency’s total budget
appropriations.
GAD budget may be allocated based on any or a combination of

the following schemes:
1. A separate GAD fund to support GAD focused PAPs;

2. A fund to support the integration of GAD perspective in major
programs of agencies; and
3. A counterpart to support gender-responsive ODA funded
projects.
Verification of the total amount of appropriation for GAD shall be

computed by comparing the amount incorporated in the GAD
Budget with that of the total appropriation of the agency for the
purpose of determining whether they are equivalent to at least
five per cent (5%) of the said total. On the other hand, total
amount spent for the GAD PAP shall be ascertained from the
amount disclosed in the GAD AR and other financial reports.
Absence of a GAD Plan and Budget prepared by the agency shall

not deter the Auditor from verifying whether funds were used for
the proper implementation of projects on GAD. The Auditor shall
verify whether GAD activities were nevertheless conducted by the
Agency and whether compliance with existing laws and
regulations on GAD was made. Consequently, said activities shall
also be assessed by the Auditor. In these cases, the auditor shall
interview the members of the management the activities they
deem related to GAD and note the efforts done by the agency.
The auditor shall also evaluate whether these activities are gender
responsive. Nonetheless, the auditor shall issue a finding on the
non-compliance with the relevant laws, rules, and regulations.
Yearly issuance of Every year, the PCW issues guidelines on the preparation and
guidance on the submission of the GAD Plan and Budget. The auditors must
always check the PCW website for updates. The latest one, as of
preparation of the this writing, is PCW MC. No. 2021-04 dated 24 August 2021. Here
GPB are some of the pertinent provisions of the aforementioned MC:
35
Section 1.2.2.1.1 of PCW MC. No. 2021-04 states that the
computation of the minimum five percent (5%) GAD budget shall
be based on the agency’s total budget appropriations provided in
the FY 2022 National Expenditure Program (NEP). It may be
drawn from the agency’s maintenance and other operating
expenses (MOOE), capital outlay (CO), and/or personnel services
(PS).
Section 1.2.2.1.2 of PCW MC. No. 2021-04 states that the

determination of compliance to the minimum five percent (5%)
GAD budget shall be by agency and not by constituent unit
(e.g., regional, district or field offices). Thus, the GAD budget of a
regional office or a constituent unit may not necessarily reach five
percent (5%) of its total annual budget allocation, but the central
office shall ensure that the agency as a whole will meet the
minimum five percent (5%) GAD budget based on the agency’s
total budget appropriations.
Lastly, For GOCCs, the computation of the minimum five percent

(5%) GPB requirement shall be based on their corporate operating
budget (COB).
Adjustments to the Section 1.2.5.4 of PCW MC. No. 2021-04 states that agencies with
GPB after the a PCW-endorsed GPB may opt to submit an adjusted GPB to take
into account changes in the budget once the General
passage of the GAA Appropriations Act (GAA) is passed. Agencies shall submit a letter
or budget ordinance outlining the proposed changes to the endorsed GPB to PCW for
the latter to make an initial assessment if there is indeed a need
to adjust the endorsed GPB and/or if the proposed new GAD PAPs
are acceptable. If the proposed changes are indeed necessary
based on the initial assessment of PCW, the agency shall be
authorized to submit the revisions to the GPB for review and re-
endorsement of PCW.
36
Figure 7: GAD Plan and Budget Template
37
If the subject is an Government agencies that implement foreign-assisted projects
shall ensure that 5%-30% of the project cost support gender-
ODA-funded project,
responsive programs and projects. These agencies with ODA-
check if the GAD funded projects shall annually report the accomplishments to the
budget constitutes NEDA and the PCW.
5%-30% of the total
In relation to this, the Investment Coordination Committee (ICC),
budget of the project
the committee mandated to evaluate and approve ODAs15 has
released a Memorandum16 dated 30 September 2016 entitled: ICC
Policy on Integrating the Harmonized Gender and Development
Guidelines. This memorandum requires proponent agencies to
accomplish and submit the Gender-Responsiveness Checklist
(either the applicable Sectoral GAD Checklist of the Combined
Generic Checklist for the Project Identification and Design Stages)
as additional ICC Project Evaluation Form, together with the
project proposal for review.
The Memorandum further states that the said submission will be

validated by the ICC Secretariat to ensure gender-responsiveness
of the proposed project, and this will be included in the Project
Evaluation Report.
To guide the agencies in evaluating the gender responsiveness of

their proposed projects, the ICC prescribed the use of the
complete HGDG and its sector-specific checklists.
Hence, in conducting an audit of GAD funds of ODA-funded

projects, the auditors may request the agencies to submit copies
of their gender-responsive checklist and its supporting documents.
15 Office of the President, Reorganizing the National Economic and Development Authority, Executive
Order No. 230, Series of 1987, [E.O. No. 230], § 6 (22 July 1987).
16 Investment Coordination Committee, ICC Policy on Integrating the Harmonized Gender and
Development Guidelines (HGDG) in the ICC Process, [Unnumbered Memorandum], (30 September 2016)
38
Figure 8: ICC Project Evaluation Form No. 8
39
Source: National Economic and Development Authority
40
Check if the In checking the agencies compliance with the GAD budget of at
least 5% or the 5%-30% requirement in ODA-funded projects, it
programs, activities,
is important to have an understanding of how attribution works.
and projects are
correctly attributed Attribution to the GAD budget of a portion or the whole of the
budget of an agency’s major programs is a means toward
to GAD gradually increasing the gender responsiveness of government
programs and budgets.17
The auditor should note some nuances in its application. Pursuant

to PCW MC 2020-05 dated 11 September 2020, attribution does
not apply to direct GAD activities. Section 1.2.2.2.1 of the
aforementioned MC states that direct GAD activities of the agency
shall no longer be subjected to the HGDG assessment.
Direct GAD activities refer to those programmed by the agency

that directly address the GAD-related issues it identified in its GAD
Agenda and GPB. Attribution only applies to the major programs
of the agency, which the agency intends to attribute to GAD.
The PCW prescribes that 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.18 The result will determine
how much of the budget of the program will be attributed to GAD.
PCW MC 2020-05 also prescribes the formula, which shall be used

to determine how much of the budget of the program will be
attributed. The formula is as follows:
HGDG Score /Total HGDG Points X 100% = % of

annual program budget attributable to GAD
% of annual program budget attributable to GAD ×

annual program budget=attributable amount to GAD
e.g. 16.5/20 x 100% = 82.5%
82.5% × Php 50 million = Php 41,250,000.00
The HGDG Score depends on the attainment of the elements

gender-responsive program or project. Here is a sample of a
generic score sheet:
17 PCW-NEDA-DBM JC No. 2012-01, § 6.4

18 PCW-NEDA-DBM JC No. 2012-01, § 6.4.1
41
Element Points
1. Participation of women and men in problem 2 pts
identification
2. Generation / use of Sex Disaggregated Data 2 pts
3. Gender issues; Gender Analysis to identify 2 pts
gender issues
4. GAD in goals, objectives, outcomes or outputs 2 pts
5. Activities match identified gender issues 2 pts
6. Gender analysis of designed project 2 pts
7. Gender sensitive monitoring and evaluation 2 pts
system that would capture GAD results
8. Requirement of sex-disaggregated database / 2 pts
Commitment of resources to address the
gender issues
9. Commitment of resources to address gender 2 pts
issues
10. Congruence of GAD Agenda with the agency 2 pts
mandate
PDF copies of the results of assessment using the appropriate

HGDG design checklist and other relevant and supporting
documents/ means of verification (e.g., project design, concept
note, or attendance sheets of stakeholder consultations) shall be
attached to the agency’s GPB submission.
Hence, in computing the GAD funds, the auditor must also request
a copy of the results of the gender analysis using the HGDG tool
to be able to verify the accuracy of the amount attributed to GAD.
To guide the auditors in evaluating the attribution submitted by

the auditees, attached is the guide for accomplishing the GAD
checklist as figure 9 for reference.
42
Figure 9: Guide for Accomplishing the GAD Checklist (HGDG)
43
44
45
46
47
48
49
50
The score will be the basis in determining actual expenditure that

can be attributed to the GAD budget.19
For additional guidance, the PCW also provided a non-exhaustive

list of 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.
19 PCW-NEDA-DBM JC No. 2012-01, § 6.4.4
51
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;
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:
52
1. PAPs that are not in the agency’s PCW-endorsed GAD plan;
2. Personal services of women employees UNLESS they are

working full time or part time on GAD PAPs;
3. Honoraria for agency GAD Focal Point System members or

other employees working on their agency GAD-programs and
activities;
4. Salaries of casual or emergency employees UNLESS they are

hired to assist in GAD related PAPs;
5. Provision for contingency funds or “other services” of PAPs;
6. Car-pooling, gas masks for traffic/ environment enforcers,

among others;
7. The following expenses may NOT be charged to the GAD

budget UNLESS they are justified as clearly addressing a
specific gender issue:
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.
Request for a Request a copy of the PCW-reviewed GAD AR. Note: PCW MC No.
2021-06 clarifies that the PCW does not endorse GAD ARs. It
copy of the GAD only reviews the GAD ARs; provide comments, observations, and
AR and the remarks; and return the same to the agency.
corresponding
During the planning phase, the agencies are require to use the
attachments and GAD AR of the previous year to determine which of the targets
review reported have been met, partially met or not met; or those recurring PAPs
that need to be repeated in the current GAD planning and
accomplishments budgeting.
53
Every year, attached agencies, bureaus, regional offices,
constituent units and all others concerned are required to submit
their GAD ARs to their central offices for review or consolidation.
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. Activities completed until the end of
the year may be included in the final GAD AR of agency submitted
to PCW in January20 or at due date set by PCW.
Accomplishments on the implementation of GAD PAPs funded

under ODA projects, including the amount spent therefor, shall
also be reflected in the agency GAD AR. 21
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. 22 The GAR AR shall be accomplished
using the format prescribed under PCW-NEDA-DBM JC No. 2012-01.
Yearly issuance of Every year, the PCW issues guidelines on the preparation and
submission of the GAD AR. The auditors must always check the
guidance on the PCW website for updates. The latest one, as of this writing, is
preparation of the PCW MC. No. 2021-06 dated 10 December 2021.
GAD AR
PCW MC No. 2021-06 prescribes specific dates for the submission
of the consolidated FY2021 GAD Accomplishment Reports.
Agencies Date
To CHED regional office from SUCs 24 Feb 2022
To PCW from Constitutional bodies; 4 March 2022
Legislative and judicial bodies; Office of the
President; Office of the Vice President, Other
Executive Offices
To PCW from Executive Department 11 March 2022
To PCW from GOCCs 18 March 2022
To PCW for CHED Regional Office 25 March 2022
The memo circular is inconsistent with COA Circular No 2014-001,

which prescribes an earlier submission: 5th day after the end of
January. To reconcile the inconsistency, since the PCW is the
primary policy-making and coordinating body on GEWE, it would
be prudent to follow their lead and set the deadline for the GAD
AR consistent with their memorandum circular.
20 PCW-NEDA-DBM JC No. 2012-01, § 10.1

21 PCW-NEDA-DBM JC No. 2012-01, § 10.3
22 PCW-NEDA-DBM JC No. 2012-01, § 10,4
54
Look for sex- Also, request for sex-disaggregated data from the agency.
disaggregated
The MCW requires all departments, including their attached
data on file and agencies, offices, bureaus, state universities and colleges (SUCs),
determine LGUs, GOCCs, and other government instrumentalities to develop
and maintain a GAD database containing gender statistics and
whether the
sex-disaggregated data that have been systematically gathered,
auditee has regularly updated, and subjected to gender analysis for planning,
conducted gender programming, and policy formulation.23
analysis based on As mentioned earlier, analysis of sex disaggregated data would
the data help in evaluating the results of the gender analysis for purposes
of determining the gender-responsive PAPs of government
agencies.
PCW-NEDA-DBM JC No. 2012-01 reiterated this requirement.

Section 4.4 reads: 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.
PCW-NEDA-DBM JC No. 2012-01 also highlighted that priority

gender issues may be derived from the result of gender analysis
using sex-disaggregated data.
It added that the sex-disaggregated data and gender-related

information may also be used to track of results.
The GFPS is the lead in setting up appropriate systems and

mechanisms to ensure the generation, processing, review, and
updating of sex-disaggregated data or GAD database to serve as
basis in performance-based gender-responsive planning.
23 Magna Carta of Women, § 36 (c).
55
Figure 10: GAD Accomplishment Report Template
56
Determine to what With the GPB and the GAD AR on hand, the auditor can start
developing audit findings.
extent did the
programs, Audit findings are the results of analyzing and assessing specific
activities, and evidence and its relation to audit criteria. Audit findings normally
projects achieve contain the following elements: criteria (‘what should be’)
evidence or condition (‘what is’), causes (‘why is there a deviation
the GAD goals,
from criteria’), and effects (‘what are the consequences’).24
objectives, targets,
and performance The analytical steps to reach audit conclusions can be illustrated
indicators in this way25:
In conducting an audit of the GAD funds, the audit criteria are

sourced from the GAD Agenda and the GPB. These documents
should be able to serve this purpose since they are developed
based on the MCW and its IRR, and other related laws and
issuances adopting the GAD mandates and principles under the
CEDAW, BPfA, GEWE, and other GAD blueprints.
As to the condition, the source is the GAD AR and the GPB. It

gives the auditors the status of the program.
Having the criteria and the condition, the auditor should be able
to determine the extent the PAPs have achieved the GAD goals,
objectives, targets, and performance indicators.
However, the auditor should not take the GAD AR on its “face”.
The audit finding must be supported with evidence. And the
evidence must be sufficient and appropriate. The international
auditing standards provide definitions for sufficiency and
appropriateness:
24 ISSAI 3200/84.
25 ISSAI 3200/79.
57
Sufficiency is a measure of the quantity of evidence
used to address the audit objectives and support the
audit findings and conclusions.26
Appropriateness is a measure of the quality of the

evidence that encompasses the relevance, validity, and
reliability of evidence used to address the audit
objectives and support findings and conclusions.
a. Relevance refers to the extent to which the evidence

has a logical relationship with, and importance to,
the audit objective(s) and audit questions being
addressed
b. Validity refers to the extent to which the evidence is

a meaningful or reasonable basis for measuring
what is being evaluated. In other words, validity
refers to the extent to which the evidence
represents what it is purported to represent
c. Reliability refers to the extent to which the audit

evidence is supported by corroborating data from a
range of sources, or produces the same audit
findings when tested repeatedly.27
The international auditing standards also provided some pointers

in evaluating sufficiency and appropriateness.
a. Evidence is sufficient and appropriate when it

provides a reasonable basis for supporting the
findings or conclusions within the context of the
audit objectives.
b. Evidence is not sufficient or appropriate when:
i. using the evidence carries an unacceptably high

risk that it could lead the auditor to reach an
incorrect or improper conclusion;
ii. the evidence has significant limitations, given the

audit objectives and intended use of the
evidence; or
iii. the evidence does not provide an adequate basis

for addressing the audit objectives or supporting
the findings and conclusions. The auditor may
26 ISSAI 3200/74.
27 Id.
58
not use such evidence as support for findings
and conclusions.28
Normally, to meet the sufficiency and appropriateness

requirements, auditors should not rely on a single
relevant evidence. There are different types and sources
of evidence that the auditor may use. Each type of
evidence has its own strengths and weaknesses. The
following contrasts are useful in assessing the
appropriateness of evidence: 29
a. Documentary evidence is more reliable than oral

evidence, but the reliability varies depending on the
source and purpose of the document.
b. Testimonial evidence that is corroborated in writing

is more reliable than oral evidence alone.
c. Evidence based on many interviews together is more

reliable than evidence based on a single or a few
interviews.
d. Testimonial evidence obtained under conditions in

which people may speak freely is more reliable than
evidence obtained under circumstances in which
people may feel intimidated.
e. Evidence obtained from a knowledgeable, credible,

and unbiased third party is more reliable than
evidence obtained from the management of the
audited entity or others who have a direct interest in
the audited entity.
f. Evidence obtained when internal control is effective

is more reliable than evidence obtained when
internal control is weak or non-existent.
g. Evidence obtained through the auditor’s direct

observation, computation, and inspection is more
reliable than evidence obtained indirectly.
h. Original documents are more reliable than copied

documents.
28 ISSAI 3200/77.
29 ISSAI 3200/75
59
The following presumptions are useful in assessing the
sufficiency of evidence: 30
a. The greater the audit risk, the greater the quantity

and quality of evidence required.
b. Stronger evidence may allow less evidence to be

used.
c. Having a large volume of audit evidence does not

compensate for a lack of relevance, validity, or
reliability.
d. More evidence is normally necessary when the

audited entity has another opinion on the subject
matter.
30 ISSAI 3200/76.
60
If the agency failed After comparing the criteria and condition, the auditor will be able
to determine whether or not the auditee achieved their GAD
to meet the targets, goals, objectives, targets, and performance indicators. If the
ask the auditee agency failed to meet their targets, ask for the challenges they
about the encountered in implementing the PAPs and formulate a
recommendation addressing these challenges. Identifying the
challenges they cause is crucial in developing an audit finding because it will be
encountered in the basis of the audit recommendations.
implementing the Causes must be presented with caution. It also has to be
program and supported by sufficient and appropriate audit evidence. It is
formulate a relevant to consider the audited entity’s views on reasons for
performance problems or weaknesses. If such views are not
recommendation based on sufficient and appropriate audit evidence, the auditor
address it cannot take for granted that they are relevant or correct. If the
views of the audited entity are not sufficiently supported by
evidence, but reasonable according to the auditor’s professional
judgment, the auditor may choose to present the view of the
audited entity in the report.31
The auditor is also advised to identify the possible effects of the

criteria not being met. If possible, in identifying the effects, the
actual situation must be compared with the ideal condition where
the criteria would have been met. To a certain extent these
possible effects would have been considered at an earlier stage as
a motivation for carrying out the audit of this particular problem.32
The effects could be identified either as what has already occurred

or as likely future impact based on logical reasoning. The nature
of the findings determines whether the auditor can present actual
or potential effects. Actual effects from past or current conditions
help to demonstrate the consequences and generally provide the
reasons why corrective action is needed. Potential effects are
generally described as the logical consequences that could follow
when evidence does not meet the criterion. Potential effects are
to some degree speculative, so the auditor has to use them with
care, especially in the absence of any related evidence or
observed past effects.33
31 ISSAI 3200/88.
32 ISSAI 3200/89.
33 ISSAI 3200/90.
61
If the agency was Meeting or exceeding the criteria may indicate “good practice”
leading to good performance. The auditor should also document
able to meet the this so that it can be replicated in other agencies. By documenting
targets, document this, the PCW will be able to build a pool of subject matter experts
the strategies who can help accelerate gender mainstreaming in the entire
government.
adopted and report
on the best One example is the preparation of the GAD Agenda. PCW MC No.
practices 2018-04 mentioned that the agency may also seek the support of
external GAD practitioners or sectoral experts from women or
GAD-related civil society organizations, members of the PCW
Gender Resource Pool, representatives of Regional GAD Resource
Centers, to serve as resource persons or consultants for the
preparation of the GAD Agenda.
Once the auditor has established the findings, determined why the
criteria are not being met (causes), and possible consequences
(effects), the auditor is ready to draw conclusions. Conclusions are
statements inferred by the auditor from those findings.34
Audit conclusions clarify and add meaning to specific findings in

the report. Conclusions present the auditor’s opinion and go
beyond merely restating the findings. Whereas the audit findings
are identified by comparing ‘what should be’ according to the
criteria with the audit evidence (including analytical evidence) on
‘what is’, the conclusions also reflect the auditor’s explanations
and views based on these findings. Conclusions might include
identifying a general topic or a certain pattern in the findings. An
underlying problem that explains the findings may also be
identified.35
Request for a Lastly, if applicable, request a copy of the GAD Agenda Progress
or End-Term Reports. After the 3rd year of implementation of the
copy of the GAD GAD Agenda, the agencies are required to conduct a review of its
Agenda Progress progress and report it. The report is called GAD Agenda Progress.
& End Term After the 6th year of the implementation of the GAD Agenda, there
will be another review and report. The report is called the End-
reports term Report. For reference, the templates are incorporated in this
guide and labeled Figures 11 and 12, respectively.
For LGUs, instead of submitting separate GAD Agenda Progress

Report and End-Term Report, it is only required to submit a GAD
Evaluation Report at the end of its 3-year term. The format is
similar with the End-term Report.
34 ISSAI 3200/92.
35 ISSAI 3200/93.
62
Figure 11: GAD Agenda Progress Report Template
63
Figure 12: GAD Agenda End-Term Report Template
64
How to In 2018, COA formally adopted the International Standards of
Supreme Audit Institutions (ISSAI) 3000 or the International
determine the Standards for Performance Auditing.36 As a result, COA
efficiency, established a number of new procedures in order to comply with
economy and its mandatory provisions. These newly established procedures
effectiveness of from ISSAI 3000 were embedded in the operations of COA
through the development and adoption of the Performance Audit
GAD-related Manual (PAM).
PAPs
Under the current set-up, there are two (2) ways to incorporate a
gender lens in the conduct of performance audits in the
Commission:
1. conducting performance audit on the implementation of GAD

PAPs either as agency-based or through Government-Wide
and Sectoral Performance Audit; or
2. incorporating a gender perspective in the conduct of

performance audit of government PAPs.
Conducting a To initiate a performance audit on the implementation of GAD

PAPs, under the PAM, the Commission Proper (CP) must include it
performance in the COA-Wide Audit Portfolio37 or Performance Audit Portfolio.
audit on the
implementation of The Performance Audit Portfolio is a list of priority performance
audit topics of COA in a given period of time. The latest version
GAD covers CYs 2020-2023. This is the product of the topic selection
audit process under the PAM. ISSAI 3000 requires SAIs to develop
a risk-based approach in selecting topics in order to focus its
resources in auditing significant, relevant, and auditable
programs. This is especially important considering the limited
resources of the Commission. For additional information on the
topic selection process for performance audits, look for COA
Resolution No. 2020-007 dated 31 January 2020 or the resolution
adopting the PAM; download the PAM and read chapter 1.
Once the COA-Wide Audit Portfolio or the Performance Audit
Portfolio is issued, the PAO will create an audit team to do the
performance audit among the topics in the Portfolio, which may
include GAD PAPs or gender perspective in a given government
program/topic.
36 Commission on Audit, Adoption of International Standards of Supreme Audit Institutions (ISSAIs) on

Performance and Compliance Audits, COA Resolution No. 2018-012, Series of 2018, [COA Reso No.
2018-012] (01 February 2018)
37 The COA-Wide Audit Portfolio is the overall audit plan, which covers the priorities of the Commission in
all of its audit streams: financial, compliance, and performance audits.
65
Performance audit of GAD activities shall include the
determination of the economy, efficiency, and effectiveness of the
agency’s policies, programs, and activities in addressing gender
issues. It shall include an assessment of whether GAD activities
are aligned and contributed to full attainment of the objectives of
the GAD commitments, plans and policies.
In conducting performance audits on the implementation of GAD,

the provisions of the COA Circular No. 2014-001 on the audit of
GAD PAPs still applies. According to the aforesaid Resolution the
following should be considered in the audit of GAD PAPs:
a. Whether GAD Funds were devoted/used for projects which are

within the context of the agency’s mandate and approved or
recommended by the PCW and which shall be either
b. Whether GAD PAPs are aligned with the PPGD for 1995-2025
c. Whether GAD PAPs are responsive to gender issues in the

agency as determined by its GFPS. Expenditures for projects
without a well-defined gender issue to be addressed shall not
be considered as a GAD-related PAP and shall be excluded in
the computation of the mandated appropriation for GAD.
In the determination of gender issues, reference may be made

to the PPGD for 1995-2025, the law on Disaster Risk
Reduction Management (DRRM) and other laws on GAD and
PAPs of the national government on the subject.
Further, whether or not the gender issue was identified based

on the result of gender audit, gender analysis or sex
disaggregated data shall be established.
d. Whether the projects are in accordance with the Harmonized

Gender and Development Guideline (HGDG) issued by the
NEDA, the PCW and the Official Development Assistance
Gender and Development Network.
e. Economy, efficiency and effectiveness of the implementation

of the project shall also be evaluated in the light of existing
standards on GAD.
f. Such audit shall not be confined to the verification of the

status of accomplishment vis-a-vis the GPB but shall include a
determination of how the agency's policies, programs, projects
and procedures address gender issues. Such identification of
gender issues shall be made in the planning phase of the
audit. Further, an evaluation may be made of the economy,
66
efficiency and effectiveness of an agency's gender
mainstreaming activities.
g. In the evaluation of GAD PAPs, it shall be determined whether

or not the gender issue identified has been fully addressed by
the project implemented.
Audit of programs As part of the INTOSAI community, COA is expected to conduct

audits of programs implementing SDGs. An audit of the programs
Implementing implementing the SDGs is an audit of the implementation of the
SDGs set of policies that contribute to the achievement of a nationally
agreed target linked with one or more SDG targets. It concludes
on the progress made towards the achievement of the nationally
agreed target; how likely the target is to be achieved based on
current trends; and the adequacy of the national target in
comparison with the corresponding SDG target(s). In conducting
an audit of the implementation of GAD, the audit team may also
integrate elements of conducting an audit of SDG Implementation.
Since the government has already identified national targets

under SDG 5, these targets and performance indicators may be
used by the auditors as criteria in the conduct of the audit. The
illustration below provides some examples of nationally agreed
targets linked to SDG targets under SDG 5: Achieve gender
equality and empower all women and girls.
67
Table 3: Sample SDG 5 Indicators
SDG Indicator Baseline Target Data Source

Data Year Data Year Agency
5.2 Eliminate all forms of violence against all women and girls in the public and
private spheres, including trafficking and sexual and other types of exploitation.
5.2.1.1 Proportion of ever-partnered women 4.4 2017 2.4 2030 National
and girls aged 15 years and older Demographic
subjected to physical violence by a and Health
current or former intimate partner in Survey (NDHS),
the previous 12 months PCW
Proportion of ever-partnered women 2.2 2017 1.0 2030 NDHS, PCW
and girls aged 15 years and older
subjected to sexual violence by a
current or former intimate partner in
the previous 12 months
Proportion of ever-partnered women 12.9 2017 10.3 2030 NDHS, PCW
and girls aged 15 years and older
subjected to psychological violence by
a current or former intimate partner in
the previous 12 months
5.5 Ensure women’s full and effective participation and equal opportunities for
leadership at all levels of decisionmaking in political, economic and public life.
5.5.1.1 Proportion of seats held by women in 28.7 2016 50.0 2030 Election Records
national parliaments and Statistics
Department
(ERSD),
COMELEC
Proportion of seats held by women in 31.0 2016 50.0 2030 ERSD, COMELEC
local governments
Proportion of women in managerial 46.6 2016 50.0 2030 Labor Force
positions Survey (LFS),
PSA
Source: Philippine Statistics Authority
For a complete list of the national targets of the Philippines, visit

the official SDG website of the National Economic and
Development Authority at https://sdg.neda.gov.ph/. It also
contains links to the website of the Philippines Statistics Authority,
which contains the specific indicators of each SDG. To aid auditors
in familiarizing with the GAD issues below is the list of targets
under SDG 5, as well as, its links to other SDGs.
68
Figure 13: SDG 5 Targets
SDG 5: GENDER EQUALITY
69
70
71
SDG 5 cuts across all SDGs
Address gendered Address the Provide sexual and Achieve gender

social and economic nutritional needs of reproductive parity and gender-
inequalities women and mothers healthcare sensitive education
Equal access to Equal access to Eliminate Create gender-

gender sensitive contribution to employment and sensitive
sanitation energy resources wage gaps infrastructure
Reduce Access and design Gender-sensitive Gender-integrated

discrimination and safe, inclusive public consumption and climate action and
inequalities spaces waste management disaster risk
policies management
Gender-sensitive development and conservation Gender-based Provide

efforts violence and achieve disaggregated data
gender parity in of goal indicators
policy institutions
Source: NEDA
72
After 12 years of implementing the MCW, it is important to assess
the impact of GAD policies of the government considering the
significance of the amount of public resources and government
personnel involved in its implementation. The results of the
assessment should be able to help the policy makers and program
implementers ensure greater gender-responsiveness in the
government.
To do this, the audit should focus on the following matters:
1. the effectiveness, efficiency and economy of GAD PAPs;

2. the extent GAD PAPs support the national and international
commitments of the Philippine Government with the CEDAW,
BPfA, and the SDGs; and
3. the effectiveness of the HGDG in attributing gender-
responsiveness of government agencies, among others.
The audit should also look into the challenges encountered by the
implementers, such as the lack of organizational structure and
regular personnel to support gender mainstreaming in the agency.
Often agencies do not have personnel with the technical expertise
and administrative skills to manage and supervise the
implementation of the MCW. The enormity of the tasks,
responsibilities and accountabilities of the GFPS requires the
appointment of regular staff, solely dedicated for GAD. However,
despite this need, government officials and employees involved in
GAD mainstreaming all work in ad-hoc capacities.
The bottom line is that COA should be able to contribute to the

elimination of gender bias. Gender bias is undermining our social
fabric and devalues all of us. It is not just a human rights issue; it
is a tremendous waste of the world’s human potential. By denying
women equal rights, we deny half the population a chance to live
life at its fullest. Political, economic and social equality for women
will benefit all the world’s citizens.38 Gender issues cut across all
SDGs.
38 Goal 5: Achieve Gender Equality and Empower all Women and Girls, available at
https://sdg.neda.gov.ph/goal-5/ (Last accessed: 12 November 2021).
73
Incorporating a Due to the insufficiency of human resources in the PAO, there is
no assurance that the CP will include the audit of implementation
gender perspective of GAD in the COA-Wide Audit Portfolio or Performance Audit
in the conduct of Portfolio. The alternative approach is to include a gender lens in
performance audit the conduct of performance audit of other priority programs, as
applicable. In this option, the audit is not focused on the
of government attainment of GAD goals, per se, but on the economy, efficiency,
programs, project, and effectiveness of a program.
and activities
To do this, the audit team shall incorporate a few GAD-related
audit questions in the development of the design matrix such as:
Are there any GAD-related activities incorporated in the program?
What are the GAD goals, objectives, targets, and performance
indicators of these activities? To what extent have these been
achieved? For reference, below is the template used by the PAO in
preparing the design matrix.
Figure 14: Audit Design Matrix
Source: Performance Audit Manual
74
As shown above, the Planning Phase (preparation of Design
Matrix) will set the types of methodologies that the audit team will
undertake to answer the GAD-related audit questions. Below is a
list of possible methodologies that the audit team may use during
the Audit Execution phase.
Figure 15: Data Gathering Methodologies
Interviews involve asking an official/person questions. They can

be conducted by telephone or in-person, and are good for
gathering examples and anecdotal information. The results are
generalizable if the interviews are conducted as part of a
probability sample survey or involve interviewing an entire
population. There are three types:
 structured (questions are standardized);

 semi-structured (some questions are standardized, but
allows for probing and in-depth discussion); and
 unstructured (questions are not standardized).
Surveys (also known as questionnaires) are a structured method

of gathering information from all individuals or institutions in a
population or from a sample. They’re often used when testimonial
evidence needs to be structured and precise.
Case studies are an in-depth look at one or more complex

events, incidents, or locations. Multiple sources of information are
used to compare, contrast, and combine different perspectives of
the same process. They’re typically qualitative, based on
75
nonprobability sample, and used to answer complex “how” and
“why” questions.
File Reviews or Structured Observations involve following a

protocol and using a structured data collection instrument to
observe, abstract, and record data from a physical collection of
files, objects, or locations. Reviews/observations can be applied to
small nonprobability selections of cases or larger probability
samples.
Small Group Methods are used to collect opinions and ideas

from a small group of people and generate overall themes. The
various types include focus groups, discussion sessions, and
expert panels. Data collected answer “how” and why” kinds of
questions. Small group methods can be appropriate for
explanatory or early design work, or to help interpret results at
end of an audit.
Content Analysis is a method for structuring and analyzing

qualitative data—such as written material, film, or other media—
so it can be sorted and simplified into themes that can be
summarized. It uses a data collection instrument or some strategy
for systematically classifying data.
Agency and Other Secondary Data involves analysis of

existing data. Data can be created and maintained by various
government agencies or other organizations like universities or
private research firms. It involves documentation and assessment
of how data collected and maintained, data reliability and
sampling methods, if relevant.
Review of Studies involve an assessment of published and/or

unpublished studies as a part of or the focus of the audit. It
includes a range of techniques such as the review of one or more
studies, evaluation synthesis, and meta-analysis. It requires
systematic selection of studies to review and a standardized way
to collect study information. It can provide answers to “What is
known about topic xxx?”
For the reporting phase, the audit team will just have to reserve a
portion of the report for GAD-related findings.
76
Figure 16: Excerpt from a Performance Audit Report with
GAD component
To further illustrate, presented below is a sample of an audit

report with a gender lens.
77
Figure 17: Case Study: Performance Audit Report with a gender lens
Case Study
The Performance Audit Office conducted a

performance audit on the Bureau of Fire Protection
(BFP) Modernization Program in CY 2018. The
report was released and published in the Official
COA Website on 22 January 2019.
The BFP Modernization Program seeks to upgrade

the government’s firefighting capabilities with
adequate personnel and equipment in order to
safeguard the populace from the hazards of
destructive fire.
The audit covered program implementation from

CY 2011 to CY 2018. Within this period, the
program received allocation in the amount of
P13.17 billion.
One of the Major objectives of

the Program is the construction
of, at least, one fire station for
every municipality and city in the
Philippines. Below is a typical
design of a Municipal Fire
Station. For this design, the
approved Budget for the contract
is Php2,625,000.00.
78
Currently, there are 1,488 municipalities and 122 cities. As of 30 June 2018, which is the
cut-off of the audit, there are still 308 municipalities with no fire station.
So, how did the findings of the audit team contributed to gender mainstreaming?
In preparing the audit design matrix, the audit team incorporated researchable questions
related to the extent BFP mainstreamed gender in the implementation of its programs,
specifically, its modernization program. This led the audit team to the following findings:
1. Out of the 82 fire stations validated, 24 fire stations or 29 percent have no separate
living quarters for women.
Commonwealth Fire Sub-Station
79
Catigbian Fire Station, Bohol
Bayawan City Fire Station, Negros Oriental
80
2. A number of separate living quarters in the newly constructed and
existing (old) fire stations validated were crowded due to the increase in
number of hired firefighters.
Iloilo City Fire Station, Iloilo

Oriental
Parañaque City Fire Station, NCR

Oriental
81
3. The proportion of women to total personnel increased from 15 percent in 2011
to 24 percent in 2018 which could be attributed to BFP’s hiring policy. In the
hiring of female personnel, a lower height requirement (at least 5’2” for female
and 5’4” for male) and lower rating for physical agility test (at least 50% for
female and 70% for male) were adopted by the BFP to give women equal
opportunity in employment and promotion.
82
Further analysis revealed that there is significant rise in the number of
female officers from 2011 to 2018. The number of female officers increased
by 61 percent compared to a drop of 5 percent on male officers. As regards
the data on non-officers, female non-officers increased by 140 percent while
male non-officers increased by 32 percent.
83
Impact Analysis
 The audit team’s observation and recommendation would contribute to

gender mainstreaming in the BFP by ensuring the gender responsiveness
of fire stations.
 At the very least, it would make an impact on the use of the P1.79B budget
for the construction of fire stations, which already constitutes roughly 8%
of BFP’s annual budget.
o The typical amount involved in the construction of a municipal fire

station is ₱2,625,000.00. The budget for City fire stations is higher.
o As of June 30, 2018, BFP has a backlog of 682 fire stations.
o The construction of these fire stations would require

₱1,790,250,000.00.
o The annual budget of BFP for CY2020 is ₱22,995,366,000.00.
o The budget for the construction of the fire station backlog is

equivalent to 7.78% of BFP’s CY2020 budget.
 As a result of the audit, the observations and recommendations would help

ensure that fire stations that will be constructed by BFP are gender-friendly
and gender-responsive which will have separate and spacious rooms for
women firefighters.
84
References 1. An Act Providing for the Magna Carta of Women [The Magna
Carta of Women], Republic Act No. 9710 (2009).
2. BP 600: FYs 2006-2007 GAD Plan and budget available at

https://coa.gov.ph/gad/resources/reports/GADBudget2006-
2007.pdf
3. Commission on Audit, Guidelines in the conduct of the audit of

GAD funds and activities in government agencies, COA
Memorandum No. 2009-020, Series of 2009, [COA Memo. No.
2009-020] (15 May 2009).
4. Commission on Audit, Guidelines in the Mainstreaming and

Institutionalization of Gender and Development in the
Commission on Audit COA Resolution No. 2010-005, Series of
2010, [COA Reso. No. 2010-005] (05 August 2010)
5. Commission on Audit, Revised Guidelines in the audit of

Gender and Development Funds and Activities in government
agencies, COA Circular No. 2014-001, Series of 2014, [COA
Circ. No. 2014-001] (18 March 2014)
6. Commission on Audit, Revised Guidelines on Mainstreaming

Gender and Development (GAD) and the Adoption and
Institutionalization of the GAD Strategic Framework in the
Commission, COA Resolution No. 2015-039, Series of 2015,
[COA Reso. No. 2015-039] (01 December 2015)
7. Commission on Audit, GAD in the audit of programs, projects,

and activities of audit teams engaged in Citizen Participatory
Audits (CPA), and those of Official Development Assistance
(ODA)-funded Projects, COA Memorandum No. 2017-001,
Series of 2017, [COA Memo No. 2017-001] (03 January 2017)
8. Commission on Audit, Checklist of Common Audit Observations

in the Audit of Gender and Development Funds; and
Determination of Gender Issues and Mandates of all
Government Agencies, COA Memorandum No. 2018-009,
Series of 2018, [COA Memo No. 2018-009] (14 August 2018)
9. Commission on Audit, Performance Audit Report on the

Bureau of Fire Protection Program Modernization Program
entitled: BFP’s Capability of Safeguarding the Populace from
Destructive Fires Hampered by Scarce Resources, and Gaps in
Procurement, Construction of Fire Stations, and Maintenance
85
of Fire Tucks, Performance Audit Report PAO-2018-01, series
of 2018, [PAO-2018-01], (22 January 2019)
10. Commission on Audit, Performance Audit Manual, COA

Resolution No. 2020-007, Series of 2020, [COA Reso No.
2020-007] (31 January 2020)
11. Commission on Audit, Dissemination and Use of Gender

Equality and Women Empowerment (GEWE) Plan 2019-2025
in GAD Planning and Budgeting of the COA GAD Focal Point
System, COA Memorandum No. 2021-020, Series of 2021,
[COA Memo. No. 2021-020] (02 September 2021)
12. Commission on Audit, Assignment of Responsibility Center for

the Gender and Development Focal Point System to Account,
Monitor and Report GAD Expenses and Other GAD-Related
Financial Transactions, COA Circular No. 2021-008, Series of
2021, [COA Circ. No. 2021-008] (06 September 2021)
13. IDI Gender Strategy available at

https://www.idi.no/elibrary/idi-plans/strategic-plans/1120-idi-
gender-strategy
14. IDI Gender Policy available at https://www.idi.no/elibrary/idi-

administrative/policies/1222-idi-gender-policy-2021/file
15. International Organization of Supreme Audit Institutions,

Standard for Performance Auditing, International Standards of
Supreme Audit Institution 3000, [ISSAI 3000]

Guidelines on Central Concepts for Performance Auditing,
International Standards of Supreme Audit Institution 3100,
[ISSAI 3100]

Central Concepts for Performance Auditing, INTOSAI Guidance
3910 [GUID 3910]

Guidelines for the performance auditing process, International
Standards of Supreme Audit Institution 3200, [ISSAI 3200]
86
19. International Organization of Supreme Audit Institutions, The
Performance Auditing Process, INTOSAI Guidance 3920 [GUID
3920]
20. Investment Coordination Committee, ICC Policy on Integrating

the Harmonized Gender and Development Guidelines (HGDG)
in the ICC Process, [Unnumbered Memorandum], (30
September 2016)
21. Office of the President, Reorganizing the National Economic

and Development Authority, Executive Order No. 230, Series
of 1987, [E.O. No. 230], (22 July 1987).
22. Philippine Commission on Women, Guidelines for the Creation,

Strengthening, And Institutionalization of the Gender And
Development (Gad) Focal Point System, PCW Memorandum
Circular No. 2011-01, Series of 2011, [PCW MC no. 2011-01]
(21 October 2011).
23. Philippine Commission on Women. National Economic and

Development Authority, and Department of Budget and
Management, Guidelines for the Preparation of Annual Gender
and Development (GAD) Plans and Budgets and
Accomplishment Reports to Implement the Magna Carta of
Women, PCW-NEDA-DBM Joint Circular No. 2012-01, Series of
2012, [PCW-NEDA-DBM JC No. 2012-01]
24. Philippine Commission on Women, Revised Guidelines for the

Preparation of the Gender and Development Agenda, PCW
Memorandum Circular No. 2018-04, series of 2018, [PCW MC
No. 2018-04], Item 1 (19 September 2018)
25. Philippine Commission on Women, Preparation and Online

Submission of Fiscal Year (FY) 2021 Gender and Development
(GAD) Plans and Budgets, PCW Memorandum Circular No.
2020-05, series of 2020, [PCW MC No. 2020-05] (11
September 2020)
26. Philippine Commission on Women, Preparation and Online

Submission of Fiscal Year (FY) 2022 Gender and Development
(GAD) Plans and Budgets, PCW Memorandum Circular No.
2021-04, series of 2021, [PCW MC No. 2021-04] (24 August
2021)
87
27. Philippine Commission on Women, Submission of FY 2021 GAD
Accomplishment Report, PCW Memorandum Circular No. 2021-
06, series of 2021, [PCW MC. No. 2021-06] (10 December
2021)
28. Philippine Commission on Women, Enhanced Gender

Mainstreaming Evaluation Framework, available at
https://library.pcw.gov.ph/enhanced-gender-mainstreaming-
evaluation-framework-handbook-and-toolkit/
29. Philippine Commission on Women, Harmonized Gender and

Development Guidelines, available at
https://library.pcw.gov.ph/harmonized-gender-and-
development-guidelines-for-project-development-
implementation-monitoring-and-evaluation-3rd-edition/
30. Philippine Commission on Women, The GEWE Plan 2019-2025,

available at https://pcw.gov.ph/gewe-plan/
31. The Implementing Rules and Regulation of Regulations of

Republic Act No. 9710, otherwise known as the “Magna Carta
for Women”, Republic Act No. 9710 IRR (2010).
88
Acknowledgement Here are the members of the Committee on Audit and Gender
Issue Analysis of the COA GFPS who drafted this GAD Audit
Guide:
Chairperson : Director Sofia C. Gemora

Cluster 1, National Government Sector
Co-Chair : Director Lucila M. Isidro

Cluster 7, National Government Sector
Members : Director Michael L. Racelis

Performance Audit Office,
Special Services Sector
: Director Milagros B. Sonido

Cluster 1, Corporate Government Sector
: Director Roberto D. Mabagos, Jr.

Performance Audit Office,
Special Services Sector
: Auditor Mary Grace M. Mejia-Driz

National Capital Region,
Local Government Sector
Admin : Ms. Eleanor Joy T. Sumayod

Support Ms. Jamaine B. Bayadog
Ms. Camille R. Mendoza
Professional Development Office,
Professional and Institutional
Development Sector
Assistant Commissioner Fortunata M. Rubico, Sector Head of

the Legal Services Sector and the Chairperson of the GAD
Technical Working Group provided invaluable inputs in the
finalization of this guide.
89
ENABLING PARTNER
OF THE GOVERNMENT
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g Commission on Audit

Republic of the Philippines

GENDER AND DEVELOPMENT

ENSURING GREATER GENDER RESPONSIVENESS IN THE GOVERNMENT

Figure 1: IDI GAD Strategic Priorities...................................................................................................... 9

AAR Annual Audit Reports

The Philippine Commission on Women (PCW) fully supports this

To implement this initiative, the COA Chairperson directed the

In compliance with the COA Chairperson’s directive, the

COA’s GAD Vision and Mission served as the Committee’s yardstick

Furthermore, this GAD Audit Guide aims to help in ensuring the

1 COA Memorandum No. 2021-020 dated 2 September 2021,

As the Supreme Audit Institution (SAI) of the Philippines, COA

In highlighting the importance of applying a gender lens in the

INTOSAI explained that SDG 5 cuts across all areas of sustainable

In calling for action, the INTOSAI declared that gender

3 IDI Gender Strategy available at https://www.idi.no/elibrary/idi-plans/strategic-plans/1120-idi-gender-

policy-2021/file, last accessed: May 5, 2022.

COA Issuances Title Notes

a. Conduct of research on gender audit;

Link to access the document:

As a part of the capacity building efforts of the

Results of the research, survey, and pilot audits paved

Lastly, COA also participated in the

Also, in this Memorandum, the Chairperson declared

a. Financial and compliance audit of funds pertaining

b. Value-for-Money (VFM) audit of GAD activities

Annexed to this Memorandum are several sample audit

Link to access the document:

b. Incorporation of the results of the audit of GAD

d. In case of Official Development Assistance (ODA)-

e. Submission by the audited agency of a copy of the

f. Submission of the Accomplishment Report to the

Link to access the document:

4. COA GAD in the audit In furtherance of the gender mainstreaming efforts of

For reference, it contains the following templates:

a. Consolidated Audit Observations on GAD Form;

It also contains sample GAD Common Audit

Link to access the document:

6. COA issued Assignment of This Circular requires government entities to establish

Government entities using manual accounting system

For reference, a sample coding structure is attached to

Link to access the document:

For reference, it also contains instructions on how to

Link to access the document:

a. Form 1 – Annual GAD Program, Activity and

Link to access the document:

The COA GADSP contains the following details:

Link to access the document:

Link to access the document:

They picture a world where SAIs are gender-responsive, leave no

To do this, IDI identified two (2) strategic priorities: 1) to ensure

Figure 1: IDI GAD Strategic Priorities

The GMEF is a tool to measure the extent of the gender

Under the GMEF, there are five (5) levels of gender

Figure 2: Levels of Gender Mainstreaming

Source: Philippine Commission on Women

Figure 3 illustrates how gender mainstreaming in COA has

The conduct of audit of GAD funds and activities is mandatory.

The Commission on Audit (COA) shall conduct an annual

To faithfully execute the aforementioned mandates under the MCW,

1. Integrated GAD in the regular audit;

Item 1 of the General Guidelines under COA Circular No. 2014-001

Item 7 of the General Guidelines under COA Circular No. 2014-001