Seminar on Harmonized

Gender and Development

Guidelines cum 2018 GPB
Planning – Workshop

March 23-24, 2017

Lucena City

Gemma R. Macatangay
BLGD-DILG
March 23-24, 2017
Lucena City
 JMC 2016-01:
AMENDMENTS TO PCW-DILG-DBM-NEDA JMC NO.
2013- 01: GUIDELINES ON THE LOCALIZATION OF
THE MAGNA CARTA OF WOMEN

Seminar on Harmonized Gender and Development

Guidelines cum 2018 GPB Planning – Workshop

March 23-24, 2017

Lucena City
 PCW-DILG-DBM-NEDA JMC 2016-01

Amended Provisions of JMC 2013-01:

 JMC 2016- 01 amended JMC
2013-01 but there are some
provisions that in the 2013-01 that
are remain in full force and
effect;
Clarify the process of costing,
allocation and attribution of the
GAD budget;
 PCW-DILG-DBM-NEDA JMC 2016-01

Amended Provisions of JMC 2013-01:

 Explain the Role of DILG as the
lead agency in the review,
endorsement and monitoring of
submission of the GAD Plan and
Budget (GPB) and GAD
Accomplishment Report (GAD AR)
of local government units (LGUs);
 Simplify /Revise the template of
LGUs GPB and GAD AR.
 Section 4.1.C.4: Attribution to the GAD
Budget
1.a To gradually increase the gender-responsiveness of
programs and projects, the LGU may attribute a portion or the
whole of the program’s budgets to the GAD budget.
To facilitate this, LGUs shall conduct a gender analysis of their programs and
projects through the administration of the Harmonized Gender and
Development Guidelines (HGDG) tool using the appropriate design
checklist:
HGDG Boxes 9-15, 18-23 Sector specific checklists
HGDG Box Fl Funding facilities checklist
HGDG Box 7a Generic checklist
The results of the HGDG assessment together with the supporting
documents (e.g., project proposal/ brief) shall be attached to the GPB
for submission.
 Section 4.1.C.4: Attribution to the GAD Budget

1.c The administration of the HGDG tool will

yield a maximum score of

Based on the HGDG score,

of the annual budget of the regular program

or project may be attributed to the GAD
budget.
 Section 4.1.C.4: Attribution to the GAD Budget

1.e During the preparation subject the same program to

of the GAD AR
LGU the HGDG tool using

Project Implementation Management,

Monitoring and Evaluation (PIMME)
Checklist /HGDG Boxes 16 and 17

Facility Implementation Management,

Monitoring and Evaluation (FIMME)
Checklist /HGDG Box F2
Section 4.1.C.5 Schedule to be observed in GAD
Planning and Budgeting

 Integration of the endorsed GPB PPAs

in the annualREVIEW
budget AND
proposals of the
LGU ENDORSEMENT
 Integration
concerned GFPSofTWG
LGUs ; andto REVIEW
identified gender
of LGU andissues
Submission
and of Finance
CONSOLIDATE
concerns
Local GPBsandand
INPUTS
GPBs GAD
GAD ARs:(LFC)
submitted
goals,
Committee
by DILG by LGU
strategies,
shall
ISSUANCE
Barangay OF DIRECTIVE
ensure C/MPDO
department/officers by the
C/MLGOO LCE for the
objectives, targets andon
INTEGRATION OF the
PPAsTHEpreparation
ofGPB
the INGPB
THEpreparation
Component
DURING LGU GPBofand
BUDGET
UPDATING
GPB
City/Municipality
of OF
and GAD
GAD
CLUP,AR
PROPOSALS PPDO
CDP,
AR PLGOO
during
PDPFP
(a
theELA. year before
technical budgetDILG
Province/HUC/ICCs budget
hearings. year)
Regional Office
AND
 ISSUANCE OF THE BUDGET CALL by the
LCE to all LGU departments/offices.

JUL
JAN
JUN
MARCH
APRJAN
---AUG
FEB
JUL
MAY
Barangay Level
 BARANGAY
Prepares GAD Plan
and Budget
City/Mun. Planning
Development Office (C/MPDO)
Reviews GPB to ensure
alignment to Return to Barangay
municipal/City priorities
and correctness of the with comments
template/form used and and
completeness of the Aligned?
No
recommendations
entries of GPB form

Yes

Reviews GPB to ensure

Endorse to DILG
gender responsiveness of DILG Office-
the contents and CLGOO/MLGOO
alignment of the entries
DILG to return GPB to
in each column of the
GPB form concerned Barangay
with comments and
No recommendations
Aligned and
Incorporates the Gender
Responsive?
endorsed GPB in the DILG to issue
Brgy. AIP and Annual Certificate of Review
Yes
Budget and Endorsement to
concerned Barangay
BARANGAY
Component City / Municipality
 Component
Prepares GAD Plan City/Municipality
and Budget
Provincial Planning
Reviews GPB to ensure Development Office (PPDO)
alignment to Provincial Return to
priorities and
correctness of the CC/Municipal with
template/form used and comments and
Aligned?
completeness of the recommendations
No
entries of GPB form
Yes
Reviews GPB to ensure Endorse to DILG
gender responsiveness DILG Provincial
of the contents and
Office
alignment of the entries DILG to return the
in each column of the LGU’s GPB with
GPB form
comments and
Aligned and No recommendations
Incorporates the Gender
endorsed GPB in the Responsive?
DILG to issue
LGU’s AIP and Yes Certificate of Review
Annual Budget and Endorsement to
concerned LGU
Component
City/Municipality
Province, HUC/ICC & LGUs
w/in Metro Manila
 Province/HUC/ICC & LGUs
Prepares GAD Plan within MM
and Budget

DILG Regional Office

Reviews GPB to ensure
gender responsiveness
of the contents and Return to
alignment of the entries Province/HUC/ICC
in each column of the & LGUs in NCR
GPB form
with comments
Aligned and and
Gender
Responsive?
recommendations
No

Yes
Issue Certificate of
Review and
Incorporates the Endorsement to
endorsed GPB in the concerned LGU
AIP and Annual Province/HUC/ICC & LGUs
Budget within MM
 Section 4.1.C.7 Implementation and
Monitoring of the LGU GAD Plan
and Budget

The implementation of the GPB shall commence

upon the enactment of the LGU budget.

The LCE shall issue an appropriate policy directive,

copy furnished the DILG Office that conducted the review of
the LGU GPB, to disseminate and implement the GPB.
 Section 4.1.C.7 Implementation and
Monitoring of the LGU GAD Plan
and Budget
The directive shall also mandate the LGU GFPS to:

 Provide technical assistance in the implementation of

the GPB;
 Monitor its implementation;
 Ensure the preparation and submission of GAD AR;
and
 Consolidate reports on the implementation of the
GPB.
 Section 4.1.C.7 Implementation
and Monitoring of the LGU GAD
Plan and Budget
• The LGU GFPS shall monitor the implementation of
the annual GPB and assess the status of the LGU’s
institutional mechanisms on gender mainstreaming
annually:
• Creation of M and E team
• Issuance of Policy/EO/Administrative Order
 Section 4.1.C.7 Implementation and
Monitoring of the LGU GAD Plan
and Budget
• All LGUs shall establish, enhance, strengthen and/or
maintain a gender responsive monitoring and evaluation
(M&E) system.
• The LCE shall issue an Executive Order or Administrative
Order creating the M&E Team.
• composed of the GFPS TWG Chair, P/C/M Planning and
Development Coordinator, HRM Officer, Budget Officer, DILG
LGOO, representative/s of the LCE, CSO representative/s
specifically from women’s organizations and the academe.
 Section 4.1.C.7 Implementation and
Monitoring of the LGU GAD Plan
and Budget
• The GAD M&E Team shall evaluate the outcomes of the
LGU GAD policies, programs and projects and submit a
GAD Evaluation Report to the DILG Regional Office at
the end of the LCE’s three-year term.
• The submission shall be done not later than June of the
next term (Refer to Annex H: LGU GAD Evaluation
Report of the JMC 2013-01
Annex H
Annex D
Annex D-1
Annex E
Annex E-1
GENERAL GUIDELINES
IN THE SUBMISSION,
REVIEW AND
ENDORSEMENT
OF LGUS’ GPB
• The Local Planning and Development Coordinators or designated
staff shall determine whether the Barangays/Municipalities/Cities
under their jurisdiction are compliant or not on the following
checklist items:
• Use of correct format/template of the GAD Plan and Budget (GPB);
• Submission of the GAD plan and Budget is accompanied by their
GAD Accomplishment Report (AR);
• Total LGU budget is reflected (LGU may use current year’s budget in
case budget for succeeding year is not yet determined);
• Total GAD Budget is computed;
• The accomplished GPB and GAD AR forms are duly signed by
concerned authorities/officials; and
• Alignment of GPB PPAs with the LGU’s priorities/plans.
If any one of the six items are not complied with
• Return the GPB to the concerned PCM/Brgy
with transmittal letter to the LCE thru the
PCM/BRGY GAD Focal Point System
informing them that they should reflect the gaps
or missing elements per result of the review.

• Upon submission of the revised GPB the,

M/C/PPDO will observe the same process of
review. If comments on the GPB are sufficiently
addressed and complied with, transmit documents
to M/CLGOO/DILG PO for review and
endorsement.
If it complied with the 6 items in the
check list:
• Transmit the GPB to the concerned DILG office
with transmittal letter that the Plan and Budget is
compliant with the items specified in the checklist for
DILG’s review and endorsement subsequently for
integration to the LGU’s AIP and Annual Budget.
 DILG’S GENERAL GUIDELINES IN THE
REVIEW AND ENDORSEMENT OF LGU’S
GAD PLANS AND BUDGETS

• The DILG Regional/Provincial/City/Municipal Offices

shall review and endorse the GPBs based on gender
responsiveness of its content, (e.g., relevance of the
GAD PPAs to the identified gender issues as well as the
correctness and alignment of the entries in the GPB
form).
 DILG’S GENERAL GUIDELINES IN THE
REVIEW AND ENDORSEMENT OF LGU’S
GAD PLANS AND BUDGETS
The review of GPBs shall focus on the alignment of the
GAD plan with the Magna Carta of Women, CEDAW
and/or other international and local GAD related laws.
The correctness and alignment of the entries in each
column of the GPB form shall be determined particularly
• if the proposed activities respond to the identified gender
issue;
• if the issues are correctly identified or formulated;
• if there are clear indicators and targets;
• if the proposed budget is realistic, and;
• if the number of proposed activities are doable within the
year, among others.
THANK
YOU!
Policy imperatives
for GAD planning
and budgeting
 Policies on Gender and Development (GAD)
Planning and Budgeting

GAA
R.A. 7192 (1995) JC 2012 - 01
(1992) R.A. 9710
(2009)
JMC 2013 – 01
and JMC 2016-01

DBM,DILG,
NEDA DBM,
and NEDA andCircular
PCW Joint PCW Joint 2012-01
Memorandum
- Guidelines for Circular
the 2013-1
Preparation
Women in Development and &
of 2016-01
GAD
Plans General
:Guidelines
Magna
and Carta
Budgets Appropriations
onofthe
Women
and GADof Act
Localization
2009
ARs toof the
Nation Building
MCW Act
implement the MCW
 Women in Development and Nation-Building
Act of 1992 (RA 7192)

• “A substantial portion of official development assistance

funds received from foreign governments and multilateral
agencies and organizations shall be set aside and utilized by
the agencies concerned to support programs and activities for
women.”
• “All government departments shall ensure that women
benefit equally and participate directly in the
development programs and projects … specifically those
funded under official foreign development assistance, to
ensure the full participation and involvement of women in
the development process.”

38
 Women in Development and Nation-Building
Act of 1992 (RA 7192)

• Government departments, including its agencies and

instrumentalities shall:
• Include an assessment of the extent to which their
programs and/or projects integrate women in development
process and of the impact of such programs or projects
on women…
• Ensure the active participation of women and women’s
organizations in the development programs and/or
projects including … the planning, design, implementation,
management, monitoring and evaluation..
• Collect sex-disaggregated data and include such data in
its program/project paper, proposal or strategy

39
 * 1995 General Appropriations Act (GAA)
General Appropriations
• Mandates agencies to set aside 5% of
their total annual for GAD concerns
(Sec. 27)

Act (GAA)

EO 273 (1995)
• Approved and adopted the PPGD
• Mandates agencies to allocate funds for the
implementation of a GAD plan

40
 General Appropriations Act
• Directs government agencies to formulate a
GAD plan, the cost of which shall not be less
than 5% of their yearly budget.

“All departments including their attached agencies,

offices, bureaus, SUCs, GOCCs, LGUs and other
instrumentalities shall formulate a GAD plan designed
to empower women and address gender issues…The
development of GAD plan shall proceed from gender
analysis of policies and programs, review and collection
of sex-disaggregated data and consultation with gender
advocates and agency women.”
 RA 9710 – Magna Carta of Women

“Planning, budgeting, monitoring and

evaluation for GAD. GAD programs
addressing gender issues and concerns shall
be designed and implemented based on the
mandate of NGAs and LGUs, RA 7192,
gender equality agenda of the government
and other GAD-related legislation, policies,
and commitments.” (Sec 36.a)
RA 9710 – Magna Carta of Women
 Generation and review of
sex-disaggregated data
and making available
GAD-related information

Analyzing the situation

GAD planning with gender lens
and budgeting
entails Identifying the gender
issues and the PAPs to
address them
Allotting funds (in the
plan) for their
implementation
 Gender Sensitivity Sessions/Trainings
 Gender Analysis and Tools for GA
 Gender Mainstreaming Tools
 GAD Planning and Budgeting
 Harmonized Gender and Development Guidelines
 Issue Specific Training Sessions
 ILO Participatory Gender Audit Tool/Process
 Gender Mainstreaming Evaluation Framework
(GMEF)
 Gender Responsive LGU Ka Ba? (GeRL Tool)
 Harmonized GAD Guidelines (HGDG)
 STEPS IN FORMULATING THE
GAD PLAN AND BUDGET

Agencies in consultation with their regional and attached

agencies shall identify the priority gender issues and/or
specific GAD mandates that the LGU will respond to over
a 3-year period.

53
Priority gender issues may be derived from the:
 Review of national GAD policies and plans;
 Result of the conduct of gender analysis; Results of
gender analysis and/or gender assessment using sex-
disaggregated data (LGU GAD database, Ecological
Profile, CBMS; LGU’s major programs and services of the
LGU reflecting gender gaps/issues);
 Results of program and project evaluations in terms of
benefits to target beneficiaries;
 Review of GAD fund audit results GAD ARs to surface
remaining gender issues not addressed in previous GPBs.
STEPS IN FORMULATING THE
GAD PLAN AND BUDGET

PAPs may be client focused or organization-

focused

55
Determining appropriate PPA to Gender
Issues
Determining appropriate PPA to Gender
Issues

• Why do women still prefer to deliver with the assistance of

hilots?
• What are the factors affecting women’s access to a birthing
facility?
– Availability of a birthing facility?
– Access road?
– Money?
– Woman’s level of education?
– Knowledge? Information?
 Determining appropriate PPA to Gender
Issues

• What factors contribute to the literacy rate of males? Of

females?
• Are there enough schools? What about in remote
barangays?
• What factors contribute to the high/low literacy rate in
the area?
in assessing gender responsiveness of major
programs and projects

*JMC 2016-01: Annex D and E (PCM)

Annex D1 and E1 for Brgy
59
ANNEX D
ANNEX D-1
ANNEX E
ANNEX E-1
 COSTING AND ALLOCATION OF THE GAD
BUDGET

1. At least 5% of total agency/LGU budget under

the GAA shall be used to fund GAD PAPs
 GAD budget is not an additional budget over agency’s
total budget;
GAD budget may be drawn from MOOE, PS and
CO of agency

64
 COSTING AND ALLOCATION OF THE GAD
BUDGET

2. GAD budget may be allocated based on any or a

combination of the following schemes:
 A fund to support GAD focused PAPs
 A fund to support the integration of GAD
perspective in major programs of agencies
/Attribution thru HGDG
 A counterpart fund to support gender-responsive
ODA funded projects
 5-30% from ODA should be for GAD
supportive PPAs

65
 Attribution to the GAD Budget: GPB

Harmonized
GAD Gender and
PLANNING Development
AND Guidelines
BUDGETING
PROGRAM/PROJE
(GPB) CT DESIGN Design checklists:
(Proposal, Concept  Box 7a – Generic Checklist
Paper, Workplan)  Boxes 9-15, 18-27 & B1
(Sectoral Design checklist)
 Box F1
(Funding facilities checklist)
 Corresponding Budget for the
Year of the Program that may
HGDG Interpretation
Description be Attributed to the LGUs
Score
GAD Budget

Below GAD is invisible Proposal to be returned

4.0
Promising GAD Proposal earning a “conditional 25% of the budget for
prospects pass”, pending identification of
(conditional gender issue/s and the strategies
the year of the
pass) and activities to address these, and program/project may be
inclusion of the collection of sex- attributed to the GAD
4.0 – 7.9 disaggregated data in the budget
monitoring and evaluation plan

Gender sensitive Proposal passing the GAD test 50% of the budget for the year
8.0 – of the program/project, may be
14.9 attributed to the GAD budget

Gender- Proponent to be commended 75% of the budget for the year

15.0 –
responsive of the program/project may be
19.9
attributed to the GAD budget
Fully gender- Proponent to be commended 100% of the budget for the year
20.0 responsive of the program may be
attributed to the GAD budget
 Harmonized
Gender and
Development
GAD Guidelines
ACCOMPLISHM
ENT  PIMME Checklist
REPORT HGDG Box 16 – GAD Checklist for
PROGRAM/ Project Management and
PROJECT’S Implementation
ACCOMPLISH HGDG Box 17 - GAD Checklist for
MENT REPORT Project Monitoring and Evaluation
 FIMME Checklist
HGDG Box F2 – GAD Checklist for
Facility Implementation, Management,
and Monitoring and Evaluation

68
ANNEX D
 Gender Issue GAD Objective Relevant LGU GAD Activity Performance
and/or GAD Program or (4) Indicator and
Mandate (2) Project Target
(1) (3) (5)
Client- 1. To educate  Conduct of Mother’s 6 batches of
the mothers Coaching Session on coaches session
focused on proper Health Nutrition conducted by
end of
GAD Issue nutrition and December 2018:
Inadequate nutrition  Development and
2. To uplift the
knowledge on status of
Program Printing of IEC 500 mothers
Materials coaches on
proper nutrition nutrition among Nutrition by
among mothers  Activity 3
malnourished end December
 Activity 4
of children,
malnourished pregnant women 500 Copies of
children, and adolescents IEC Materials on
pregnant Nutrition
developed and
women and printed
adolescents
500 mothers
provided IEC
materials on
Nutrition
 GAD Budget Lead or Responsible Office
(6) (7)

MOOE PS CO

P 305,000.00 Health Office

 Gender Issue Output Performance
Relevant LGU
and/or GAD GAD Objective GAD Activity Indicator
Program /Project
Mandate (2) (4) and Target
(3)
(1) (5)

Organizational- GAD Focal Point GAD Issuance of admin  Admin Order

Focused System able to lead orders to strengthening
gender reconstitute and GAD FP issued
Limited capacities mainstreaming strengthen the GAD by Q1 of 2018.
of LGUs focal efforts of the Focal Point  2 deepening
point mechanism organization. sessions on
to advance in GPFS with Continuing GAD conducted
gender enhanced systematic for the 20
mainstreaming capacities to capability building members of
formulate, for members of the GAD FPS by Q3
implement and GFP and TWG of 2017
monitor GAD PB.  20 members of
Preparation of 2018 GPFS
GAD Plan and capacitated on
Budget and 2016 GM by end of
GAD Q3
Accomplishment  Series of WS
Report conducted by
end of Q3
 Agency FY 2018
GAD PB
approved and
endorsed
 GAD Budget Lead or Responsible Office
(6) (7)

MOOE PS CO

P Pxxxxxxx • PXXXXXXX PXXXXX Health Office

 Gender Issue GAD Relevant GAD Activity Output Performance GAD Lead
and/or GAD Objective LGU (4) Indicator Budget Responsi
Mandate (2) Program and Target (6) ble
(1) /Project (5) Office
(3) (7)
Organization Employees with General -Setting-up of 1 Day care and lactation
Focused young children Admin Day Care room fully HRDO
and lactating and facility functional/established /GSS
mothers Support -Provision of with by second semester of
Inadequate provided with Services lactation room 2018
support services private, clean
for employees and well
with young ventilated facility GAD
children and
breastfeeding
mothers
(affecting
productivity,
especially among
women non
implementation
of RA 10028)
 EXPENSES THAT CAN BE CHARGED TO THE GAD BUDGET

• PPAs that address GAD issues and GAD mandates, including

relevant expenses such as supplies, travel, food, board and lodging,
professional fees, among others.
• Capacity development on GAD (e.g. Gender Sensitivity Training;
Gender Analysis, Gender-responsive Planning and Budgeting, among
others.);
• Activities related to the establishment and/or strengthening of
enabling mechanisms that support the GAD efforts of LGUs (e.g.
GFPS, Committee on Decorum and Investigation (CODI), and
Violence Against Women desks, among others);
• Salaries of LGU personnel assigned to plan, implement and monitor
GAD PPAs on a full-time basis, following government rules in hiring
and creating positions;
 EXPENSES THAT CAN BE CHARGED TO THE GAD BUDGET

• Salaries of personnel hired to manage/operate the GAD Office, if

established;
• LGU programs that address women’s practical and strategic needs
(e.g., day care center, breastfeeding rooms, crisis or counseling rooms
for abused women and children, halfway houses for trafficked
women and children, and gender-responsive family planning
programs, among others);
• Consultations conducted by the LGU to gather inputs for and/or to
disseminate the GAD plan and budget;
 EXPENSES THAT CAN BE CHARGED TO THE GAD BUDGET

• Construction expenses for gender-responsive or GAD-mandated

facilities which include, but are not limited to, the following :
• Day care center ,
• VAWC Center,
• Halfway houses for trafficked women and girls, and
• Women crisis center;
• Payment of professional fees, honoraria and other services for
gender experts or gender specialists engaged by the LGUs for GAD-
related trainings and activities; and
• IEC activities (development, printing and dissemination) that support
the GAD PPAs and objectives of the LGUs.
The expenditures although
allowed, must still follow
government accounting rules and
regulations.
 GAD FUND AUDIT
COA conduct GAD Fund Audit
based on COA Circular 2014-01
 Guidelines for Auditing GAD PPAs
1. Rules and regulations issued by PCW to LGUs for GAD
PPAs; (C.2.k of the COA Circular 2014-01)
2. The rules and regulations on irregular, unnecessary,
excessive, extravagant and unconscionable expenditures
shall be observed
3. Audit of GAD funds shall see to it, among others, that
at least five per cent (5%) of the total budget
appropriations required for gender and development
under existing laws and regulations were indeed
appropriated and properly utilized for the purpose.
 Guidelines for Auditing GAD
PPAs
4. LGUs plans, programs, projects and activities on GAD
are aligned to the LGUs mandate;
5. Gender issues are effectively addressed by GAD interventions.
6. Whether GAD Projects are aligned to the PPGD for
1995-2025.
7. Whether GAD PPAs are responsive to gender issues as
determined by its GAD Focal Point.
8. Expenditures for PPAs without a well defined gender
issue to be addressed shall not be considered as a GAD
related project and shall be excluded in the computation
of the mandated appropriation for GAD.
 Guidelines for Auditing GAD
PPAs
9. Gender issue was identified based on the result of
gender audit, gender analysis or sex disaggregated
data shall be established;
10. Economy, efficiency and effectiveness of the
implementation of the project shall also be evaluated in
the light of existing standards on gender and
development;
11. In the evaluation of GAD projects, it shall be
determined whether or not the gender issue identified
has been fully addressed by the project being
implemented by the LGU.
 From PCW:
Our Ultimate Goal now : Beyond
5%
Making Entire Budget
Gender-Responsive
85
 EXPENSES THAT CAN NOT BE CHARGED TO THE GAD BUDGET

Personal services of women employees UNLESS they are

working full time or part time on GAD PPAs;
Honoraria for LGU’s GFPS members or other employees
working on their LGU GAD programs;
 Salaries of casual or emergency employees UNLESS they
are hired to assist in GAD-related PPAs;
Provision of contingency funds or “other services” of
PPAs; and
Purchase of supplies, materials, equipment and vehicles for
the general use of the LGU.
 EXPENSES THAT CAN NOT BE CHARGED TO THE GAD BUDGET

 The following expenses CAN NOT be

charged to the GAD budget UNLESS they
are justified as clearly addressing a specific
gender issue:
 Physical, mental and health fitness activities, including purchase
of supplies, materials, equipment and information dissemination
materials;
Social, rest and recreation activities; and
Religious activities and implementation of cultural projects.
 Corresponding Budget for
the Year of the Program
HGDG Interpretation
Description that may be Attributed to
Score
the Agency GAD Budget
Below GAD is Proposal to be returned
4.0 invisible
Promising Proposal earning a 25% of the budget for
GAD “conditional pass”, pending
the year of the
prospects identification of gender issue/s
4.0 – (conditional and the strategies and activities program/project may
7.9 pass) to address these, and inclusion be attributed to the
of the collection of sex- GAD budget
disaggregated data in the
monitoring and evaluation plan
Gender Proposal passing the GAD test 50% of the budget for the year
8.0 –
sensitive of the program/project, may be
14.9
attributed to the GAD budget
Gender- Proponent to be commended 75% of the budget for the year
15.0 –
responsive of the program/project may be
19.9
attributed to the GAD budget
Fully gender- Proponent to be commended 100% of the budget for the year
20.0 responsive of the program may be
attributed to the GAD budget
ATTRIBUTED PROGRAMS

Title of Program & Project HGDG Design/ Total Annual GAD Lead or
Funding Program/ Attributed Responsible
Facility/ Generic Project Budget Program/ Office
(8) Checklist Score Project (12)
(9) (10) Budget
(11)
1. Disaster Risk Reduction Capacity 14 P650,000.00 P325,000.00 CDMO/PPDO
Enhancement Program
2. Farm to Market Road P375,000.00 Engr’s Office
3. Health Program 5 P1,500,000.00
7 P750,000.00 P187500.00 Health Office
4. Summer Sports Fest 16 P100,000.00 P75,000.00 Office of the
5. Cultural Development 9 P200,000.00 P100,000.00 LCE
6. Cleanliness and Waste Mgt Office of the
Program 20 P500,000.00 P500,000.00 LCE
Office of the
LCE
Sub-Total C P1562500.00

Grand Total (A+B+C)

Prepared by: Approved by: Date:

Juana P. Dela Cruz Juan C Dela Cruz January 16, 2017
Chairperson, GFPS TWG Local Chief Executive DD/MM/YEAR
 From PCW …
GAD planning and budgeting is
not just a technical process…

It is a political tool to push

government to address gender
issues and allocate resources for it.
98
 It is important for all stakeholders to
determine and articulate their
GENDER ISSUES and
CONCERNS.

Hence, there is a need for inclusive

and participatory process in Gender
and development planning.

99
THANK
YOU!
PRERATION OF LGUs Annual GAD
ACCOMPLISHMENT REPORT
Column 1- 5
 The data /information identified/reflected in the previous reviewed and indorsed
GPB
 The changes must be explained in Column 9 (Variance or Remarks) of the GAD AR.
Column 6: Actual Results
 This column shall indicate the results/outputs of GAD PPAs
based on the identified targets in the GPB.
 It shall also reflect the results/outputs of other GAD PPAs
that were conducted and/or implemented by the LGU.
 The LGU may also give a description of the change that has
occurred after implementing the GAD PPA.
Column 7: Total Approved GAD Budget

This column reflects the approved GAD budget by the

LGU’s local sanggunian.
Column 8: Actual GAD Cost or Expenditure

This column shows the actual expenditure or cost of

implementing the identified GAD activities
 Guiding Principles
1) The actual cost or GAD expenditure shows the
actual amount used or expended in implementing
the identified GAD activities of the endorsed GPB;
2) To avoid double counting and attribution, the LGU
shall provide a breakdown of the expenditure, if
necessary.
Column 9: Variance/Remarks
o This column shall indicate any deviation from the identified results,
activities and targets.
o The reasons for the deviation as well as the factors that have facilitated
or hindered the implementation of the LGU-approved GPB shall also
be cited.
.
Column 10:

The title of the Program/Project which was assessed using HGDG

Tool for attribution to the GAD expenditure
Column 11

This column indicates the program/project’s score in the

HGDG PIMME/FIMME assessment based on the
program/project’s annual accomplishment report. The
score indicates the level of gender-responsiveness of the
program/ project.
 Harmonized
Gender and
Development
GAD Guidelines
ACCOMPLISHMENT
REPORT  PIMME Checklist
HGDG Box 16 – GAD Checklist for
PROGRAM/ Project Management and
PROJECT’S Implementation
ACCOMPLISHME
NT REPORT
HGDG Box 17 - GAD Checklist for
Project Monitoring and Evaluation
 FIMME Checklist
HGDG Box F2 – GAD Checklist for
Facility Implementation, Management,
and Monitoring and Evaluation

111
 Guiding Principles
1) In case the LGU attributes a portion or the whole of the
budget of its major program/project to the GAD budget, it
shall subject the same program/project (using its
accomplishment report for the year) to the HGDG test using
the Project Implementation PIMME checklist to determine
the actual expenditures that may be attributed to the GAD
Expenditure
 For example, If the LGU has an HGDG score of 8
(higher than its target), it can attribute 50% of the
program’s budget to the actual GAD expenditure
2) Familiarity of the HGDG Score Guide
 Attribution of Regular PPAs
HGDG DESCRIPTIO Corresponding Budget for the Year of the Program that
SCORE N may be Attributed to the LGU GAD Budget

Below 4.0 GAD is invisible 0% or no amount of the program/project budget for the year
may be attributed to the GAD budget
4.0 – 7.9 Promising GAD 25% of the budget for the year of the program/project may
prospects be attributed to the GAD budget
(conditional
pass)
8.0 – 14.9 Gender 50% of the budget for the year of the program/project, may
Sensitive be attributed to the GAD budget
15.0-19.9 Gender- 75% of the budget for the year of the program/project may
responsive be attributed to the GAD budget
20.0 Fully gender- 100% of the budget for the year of the program may be
responsive attributed to the GAD budget
Column 12

 This is the total amount used or expended for the

implementation of the program/project attributed
to GAD Budget;
 This shall be the basis for computing the amount
that will be attributed to the GAD Expenditure.
 Guiding Principles
• The total amount of program/project cost or
expenditure shows the total actual amount used or
expended in implementing the identified LGU Regular
Program/Project being attributed to GAD budget.;
• This shall be the basis for computing the amount that
will be attributed to the GAD expenditure.
Column 13: GAD Attributed Program/ Project Cost or
Expenditure

 This column reflects the amount of the

program/project’s annual cost attributed to the GAD
expenditure.
 Guiding Principles
• Depending on the HGDG PIMME/FIMME score of
the program/project, the LGU may attribute a portion
or the whole of the program/project’s annual cost to
the GAD expenditure
 Guiding Principles
• For example, if the LGU’s program got an HGDG
PIMME score of 8, then the program is considered to
be “gender-sensitive.” Based on the matrix, the LGU
can attribute 50% of the program’s annual cost to the
GAD expenditure. If the total actual cost of the said
program for the year is one million pesos (Php
1,000,000.00), then it can attribute five hundred
thousand pesos (Php 500,000.00) to the GAD
expenditure.
• Column 11 x Column 12 = Column 13
Column 10: Variance/Remarks

This column shall indicate any deviation from the identified

results, activities and targets. The reasons for the deviation
as well as the factors that have facilitated or hindered the
implementation of the LGU-approved GPB shall also be
cited.
 Guiding Principles
1) The LGU shall indicate any deviation from the
identified results, activities and targets.
2) The reasons for the deviation as well as the factors
that have facilitated or hindered the implementation
of the program/project which was attributed to
GAD Budget;
3) Variance or Remarks Column may also include
interventions that the LGU has made to improve the
program/project’s HGDG score or challenges that the
LGU encountered in mainstreaming gender in the
program/project’s implementation.
THANK
YOU!