REPUBLIC OF THE PHILIPPINES

Commission on Audit
CORDILLERA ADMINISTRATIVE REGION
Km 6, Barangay Betag, La Trinidad, Benguet

Office of The Auditor- Team CAR 01

AUDIT GROUP LGS F – MT. PROVINCE
Bontoc, Mountain Province

Audit Program
Gender and Development Funds

Audit Thrust Area : Audit of Gender and Development (GAD) Funds

Description :
Audit Criteria : Republic Act (RA) No. 9710 and its IRR, COA Circular No. 2022-004
dated January 22, 2022,1 COA Memorandum No. 2018-009 dated
August 14, 2018, COA Circular No. 2014-001, PCW-DILG-DBM-
NEDA Joint Memorandum Circular (JMC) Nos. 2016-01 and 2013-01,
PCW MC 2011-01 and other issuances stated therein

Assertions : Regularity, Existence, Completeness, Accuracy, Valuation and

Presentation

Risk Statement : The Provincial Government of Mountain Province may not be

compliant with the requirements of oversight bodies in the
implementation of its programs, projects and activities relating to
GAD.

General Audit : To determine the Provincial Government’s full compliance with the
Objectives requirements of oversight bodies/agencies in the implementation of its
programs, projects and activities relating to GAD.

A. GAD Focal Point System (GFPS)

Risk Statements : 1. The Agency may have overlooked to create GFPS.

2. The risk the agency created GPFS which may not be in

accordance with Magna Carta of Women (MCW).

3. The risk that the created GPFS may not be functioning

effectively.
Specific Audit Objectives : 1. To determine if the agency constituted a GFPS. (Basis: Sec.
36-of RA No. 9710 IRR; PCW MC No. 2011-01; Item 13 of
Annex A of COA Memorandum No. 2018-009)

2. To determine if GFPS was created in accordance with Magna

Carta of Women (MCW). (Basis: Item 5.1 of PCW MC No.
2011-01; Item 14 of Annex A of COA Memo No. 2018-009).

3. To determine if GFPS is functioning/inactive. (Basis: Item 5.2

and 5.3 of PCW MC No. 2011-01; Item 15 of Annex A of

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 COA Memorandum No. 2018-009)
WP Staff
Audit Procedures Mandays
Ref. Responsible
1. Obtain copies of the following: E.O. WAC 3
 Office order creating the GFPS of the agency; No. 01,
 GAD Plan and Budget (GPB) for CY 2021; s.
2020,
 Minutes of Meetings; GPB
 GAD Agenda; and
 GAD Accomplishment Reports (AR); and AR
 GAD Evaluation Report (ER) 2021
2. Verify/determine if the GPFS was created in E.O. WAC 1
accordance with MCW by securing a copy of their No. 01,
appointment/ designation or similar documents. s. 2020

3. Based on the obtained activities/minutes of the E.O. WAC 2

meeting/accomplishment report or similar documents, No. 01,
evaluate/determine if the GPFS as mandated. s. 2020

4. Note deficiencies and prepare Audit Observation No WAC/MKA 2

Memorandum (AOM), if warranted. AOM
Issued
B. GAD Agenda
Risk Statements : 1. The risk that the agency may have overlooked the
preparation of GAD Agenda.

2. The risk that the GAD Agenda may not be in accordance

with GEWE Plan 2019-2025 and agency’s mandate.

3. The risk that the GAD Agenda may not be in accordance

with the prescribed format.

Specific Audit Objectives :
4. The risk that the GAD Agenda may be prepared without the
required gender-analysis and not in accordance with the
HGDG.
1. To determine if the agency prepared GAD Agenda 2. (Basis
LGUs: C.2 par. 1 and C.6 par. 6 of PCW-DILG-DBM-
NEDA JMC No. 2013-01 and Item 5 par. 6 of PCW-DILG-
DBM-NEDA JMC No. 2016-01)

2. To determine if the GAD Agenda was prepared by GFPS;

3. To determine if the GAD Agenda was prepared in

accordance with the GEWE Plan 2019-2022 and agency’s
mandate.

4. To determine if the GAD Agenda was prepared in

accordance with the prescribed format;

5. To determine if the GAD Agenda was formulated in a

participatory, consultative and inclusive process which
should 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 in gender analysis using the
2
GAD Agenda is the agency’s strategic framework and plan on gender mainstreaming, and in achieving GEWE in
government operations for the three-year term of the Local Chief Executive.
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 Harmonized Gender and Development Guidelines (HGDG).

WP Staff
Audit Procedures Mandays
Ref. Responsible
1. Request a copy of the GAD Agenda,
2. Check the details of the GAD Agenda as to its
compliance with the following requirements:
 prepared by GFPS;
 in accordance with the GEWE Plan 2019-2022
and agency’s mandate;
 in accordance with the prescribed format;
 prepared after the conduct of gender-analysis;
 if the gender issues or gender mandate
identified by the agency based on gender
analysis were addressed in the GAD Agenda;
 GAD Agenda was prepared in accordance with
HGDG;
 GAD Agenda was approved by the head of the
agency; and
 GAD Agenda was submitted to the DILG
Regional Office for endorsement.
3. Note deficiencies and prepare AOM, if warranted.
C. Annual GAD Plan and Budget (GPB)
Risk Statements : 1. The risk that the preparation of GPB may not be:
a. undertaken by the agency;
b. aligned with the agency’s GAD Agenda; and
c. in accordance with the prescribed format.
2. The risk that the prepared GPB may not be:
a. submitted to DILG for endorsement; and
b. endorsed by the DILG.
3. The risk that the DILG endorsed GBP was not approved by
the agency head.

4. The risk that the copy of the DILG endorsed and agency
approved GPB may not be submitted to COA or submitted
not within the prescribed period.
5. The risk that the agency did not allocate at least 5% percent
of its total annual budget for GPB.
6. The risk that the agency was not able to establish GAD
Database.
7. The risk that the PAPs in the GPB may not be:
a. gender-responsive and supportive of gender issues of
the agency; and
b. prepared based on the gender statistics and sex-
disaggregated data established in the agency’s GAD
Database.
8. The risk that the agency might not have or have insufficient
disaggregated data on file.
9. The risk that the agency may have sex disaggregated data
but may have not conducted gender analysis.
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 10. The risk that the agency may not be able to establish GAD
RC and RC Codes.
11. The risk that the LGU may not be able to develop a GAD
Code.
12. The risk that the agency may not be able to establish a VAW
Desk.
13. The risk that the agency may not be able to establish GAD
Monitoring and Evaluation System.

Specific Audit Objectives : 1. To determine if:

 the agency prepared a GPB (Basis: RA No. 9710; COA
Circ. No. 2014-001; and Item 1 and 4 of Annex A of
COA Memorandum No. 2018-009);
 the GPB was prepared by GFPS;
 the GPB was aligned with agency’s GAD Agenda (Basis:
Item 6.3 of PCW MC No. 2018-04);
 the GPB was prepared in accordance with the prescribed
format;
 the prepared GPB was submitted to the DILG for
endorsement. (Basis: COA Memo No. 2018-009)
 the submitted GPB was endorsed by DILG. (Basis: COA
Memo No. 2018-009)
 the GPB endorsed by the DILG was approved by the
agency head. (Basis: COA Memo No. 2018-009)
 the DILG endorsed and agency approved GPB was
submitted to COA.
 the copy of the endorsed and agency approved GPB was
submitted to COA within the prescribed period or within
five (5) days from receipt of the approved GPB (Basis:
Item V of COA Circ. No. 2014-001; Item 5 and 6 of
Annex A of COA Memo No. 2018-009)
2. To determine if the total allotment for the GAD activities
constitutes at least 5% of the total annual budget (Basis: RA
No. 9710; Annex A of COA Memo No. 2018-009)
3. To determine if the PAPs in the GPB were gender-responsive
and supportive of gender issues of the agency. (Basis: RA
9710; Annex A of COA Memo No. 2018-009)
4. To determine if the agency established GAD Database.
(Annex A of COA Memo No. 2018-009)
5. To determine if the GPB was based on the gender statistics
and sex-disaggregated data established in the agency’s GAD
Database that helps the agency in gender-responsive
planning, programming and policy formulation pursuant.
(Basis: PCW RA No. 9710; Annex A of COA Memo No.
2018-009)
6. To determine if there are sex-disaggregated data on file.
(Basis: Item 29 of Annex A of COA Memo No. 2018-009)
7. To determine if the sex-disaggregated data of the agency is
sufficient.
8. To determine if agency has sex disaggregated data but no
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 gender analysis.
9. To determine of the agency conducted gender analysis.
10. To determine if the agency has established a Responsibility
Center (RC) and assigned RC Codes for GAD. (Basis: COA
Circular No. 2021-008)
11. To determine 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)
12. To determine 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)
13. To determine if the agency was able to establish GAD
Monitoring and Evaluation System (Annex A of COA
Memo No. 2018-009)
WP Staff
Audit Procedures Mandays
Ref. Responsible
1. Based on the requested copy of GPB, check WP WAC 2
compliance on the following details: GAD–
 if the GPB was prepared by GFPS; A and
 if the GPB was aligned to agency’s GAD the
GPB
Agenda (whether the gender issues or gender
mandates correspond to the issues identified in
the GAD Agenda)
 if the GPB was prepared in accordance with
the prescribed format;
 if the GPB was submitted to DILG;
 if the GPB was endorsed by the DILG;
 if the DILG endorsed GPB was approved by
the agency head;
 if the DILG endorsed and agency approved
GPB was submitted to COA;
 if the DILG endorsed and agency approved
GPB was submitted to COA was within the
prescribed period;
 if the agency allocated at least 5% of its total
annual budget;
 if the PAPs in the GPB were gender-
responsive and supportive of gender issues of
the agency;
 if the agency establishes GAD Database;
 if the GPB was based on the gender statistics
and sex-disaggregated data established in the
agency’s GAD Database;
 if the LGU was able to develop a GAD Code;
and
 if the agency was able to establish a VAW
Desk.
2. Note deficiencies and require explanation/ No WAC/MKA
AOM
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 justifications from Management. issued

3. Summarize audit results and prepare/issue AOM.

D. GAD Accomplishment Report (AR)
Risk Statements : 1. The risk that the agency may not be able to:
a. prepare GAD AR;
b. prepare GAD AR not in accordance with the
prescribed format; and
c. submit the prepared GAD AR of the agency to
DILG for endorsement.

2. The risk that the submitted GAD AR may not be

endorsed by the DILG.

3. The risk that the endorsed GAD AR may not be

approved by the agency head.

4. The risk that the copy of endorsed and approved GAD

AR may not be submitted to COA; or if submitted, may
not be within the prescribed period.

5. The risk that the agency may not be able to achieve the
GAD goals, objectives, targets, and performance
indicators.

6. The risk that the agency may not be able to adopt

strategies in order to achieve PAPs in GPB.

7. The risk that the GAR AR might include PAPs not

included in GBP.

8. The risk that not all PAPs in GPB may not be included
in GAD AR.

9. The risk that the agency may not be able to utilize GAD
funds.

10. The risk that the GAD funds utilized by the agency may
exceed the approved GPB.

Specific Audit Objectives : 1. To determine if:

a. the agency prepared a GAD AR. (Basis: RA No.
9710; COA Circ. No. 2014-001; and Item 1 and 4
of Annex A of COA Memorandum No. 2018-009)
b. the GAD AR was prepared by GFPS;
c. the GAD AR was prepared in accordance with the
prescribed format;
d. the prepared GAD AR was submitted to the DILG
for endorsement; (Basis: COA Memo No. 2018-
009)
e. the submitted GAD AR was endorsed by DILG;
(Basis: COA Memo No. 2018-009)
f. the GAD AR endorsed by the DILG was approved
by the agency head; (Basis: COA Memo No. 2018-
009)

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 g. the copy of DILG endorsed and agency approved
GAD AR was submitted to COA; (Annex A of
COA Memo No. 2018-009)
h. the copy of endorsed and agency approved GAD
AR was submitted to COA within the prescribed
period or within 5 working days from the end of
January of the preceding year. (Basis: Item V of
COA Circ. No. 2014-001; Item 12 of Annex A of
COA Memo No. 2018-009)
2. To determine the extent in which the agency has
achieved the GAD Goals, objectives, targets, and
performance indicators. (Basis: Item 19-21 of Annex A
of COA Memo No. 2018-009)
3. To determine the challenges encountered by the
concerned members of the GFPS if the agency was not
able to achieve the GAD goals, objectives, targets, and
performance indicators.
4. To determine if the concerned members of the GFPS
have taken actions and to what extent it addressed the
issues.
5. To determine if the agency was able to achieve their
GAD goals, objectives, targets, and performance
indicators.
6. To determine the strategies adopted by the agency to
ensure the achievement of the same.
7. To determine if the PAPs indicated in the GPB were
all included in GAD AR.
8. To determine that PAPs not indicated in GPB were not
included in GAD AR. (Basis COA Circular No. 2012-
003 dated October 29, 2012 and COA Circular No.
2012-001 dated June 14, 2012, in relation to COA
Circular No. 2009-006 dated September 15, 2009)
9. To determine the utilization rate of the GAD budget
(unutilized, partial of full utilization) (Basis: COA
Memo No. 2018-009)
10. To determine if GPB was partially, fully or not
implemented.
11. To determine if the GAD funds utilized exceeded the
approved GPB.
W.P.
Audit Procedures Ref
Assigned to Mandays
1. Based on the submitted copy of GAD AR, check WP WAC 2
compliance on the following requirements: GAD–
a. the GAD AR was prepared by GFPS; A and
b. the GAD AR was submitted to DILG for the
endorsement; GPB
c. the GAD AR was endorsed by the DILG;
d. the endorsed GAD AR was approved by the
agency head;
e. the copy of the endorsed and approved GAD AR
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 was submitted to COA;
f. the copy of the endorsed and approved GAD AR
was submitted to COA within the prescribed
period;
g. the extent in which the agency has achieved the
GAD Goals, objectives, targets, and performance
indicators;
2. Evaluate the Agency’s action on the following:
a. challenges encountered by the agency and
the specific actions taken to address these
challenges;
b. strategies adopted by the agency to achieve
its GAD Goals, objectives, targets, and
performance indicators;
3. Evaluate the GAD AR and check details of the
following:
a. if all the PAPs in the GPB were included in
the GAD AR;
b. if there were PAPs included in the GAD
AR which were not included in the GPB;
c. if the GPB were partial, fully or not
implemented;
d. if the GAD Funds were partial, fully or
underutilized; and
e. if the GAD funds utilized exceeded the
approved GPB.
4. Note deficiencies and require comments/
justifications from Management.
5. Summarize audit results and prepare/issue AOM,
if warranted.
E. GAD Evaluation Report (ER)
Risk Statements : 1. The risk that the agency may not be able to prepare GAD
ER.
2. The risk that the GAD ER may be prepared beyond the
prescribed period.
3. The risk that the prepared GAD ER may not be prepared
in accordance with the prescribed format.
4. The risk that the GAD ER may not be submitted to DILG
for endorsement.
5. The risk that the copy of endorsed GAD ER may not be
submitted to COA or not within the prescribed period.
Specific Audit Objectives : 1. To determine if:
a. the agency prepared GAD ER; (Item 5.6 of PCW-
DILG-DBM-NEDA JMC 2016-01)
b. the GAD ER was prepared by GFPS;
c. the GAD ER was prepared within the prescribed
period or at the end of the 3-year term of the Local
Chief Executive (LCE) as LCE’s are elective
officials;
d. the GAD ER was submitted to DILG, having
jurisdiction of the LGUs, for endorsement;
e. the GAD ER was submitted within the prescribed

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 period or not later than June of the next term;
f. the GAD ER was prepared in accordance with the
prescribed format. and
g. To determine if the copy of the endorsed GAD ER
was submitted to COA and within the prescribed
timeline.
W.P.
Audit Procedures Ref
Assigned to Man hours
1. Based on the submitted GAD ER, check compliance
on the following:
a. if GAD ER was prepared by GFPS;
b. if the GAD ER was prepared within the
prescribed period;
c. if the GAD ER was prepared in accordance
with the prescribed format;
d. if the GAD ER was submitted to DILG for
endorsement; and
e. if the copy of endorsed GAD ER was
submitted to COA and within the prescribed
timeline.

2. Note deficiencies and require comments/ justifications

from Management.

3. Summarize audit results and prepare/issue AOM, if

warranted.

Prepared by:

WILLIAM A. CHAKAS JR
Team Member

Reviewed by:

MICHELLE K. ATI-TIW
Audit Team Leader

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