GAD PLANNING AND

BUDGETING WORKSHOP
By: Frannie G. Pastor
Policy Imperatives for GAD Planning and
Budgeting
RA 9172 General
Women in Appropriations Act
Development and
Nation Building Act RA 9710 Joint Memorandum
Magna Carta of Circular 2001-01 for
Joint Memorandum Women Act of 2009 LGUs
Circular 2004-1 for
NGAs, SUCs DILG, DBM, NEDA
and PCW Joint
DBM, NEDA and PCW Memorandum
Joint Circular 2012-1 Circular 2013-1
Guidelines in Preparing Guidelines on the
GPB and GAD AR to Localization of the
implement the MCW MCW
 Why have a GAD Plan and Budget (GPB)
• Executive Order (EO) NO. 273 (Approving and Adopting the Philippine Plan for
Gender-Responsive Development [PPGD 1995-2025]) mandates agencies to
incorporate and reflect GAD concerns in their agency performance commitment
contracts, annual budget proposals, and work and financial plans.

• Pursuant to MCW and the General Appropriations Act (GAA), all government
departments, including their attached agencies, offices, bureaus, state universities
and colleges (SUCs), government-owned and controlled corporations (GOCCS), local
government units (LGUs) and other government instrumentalities shall formulate
their annual GPBs within the context of their mandates to mainstream gender
perspectives in their policies, programs and projects. GAD Planning shall be
integrated in the regular activities of the agencies, the cost of implementation
of which shall be at least five percent (5%) of their total budgets. The
computation and utilization shall be implemented in accordance with the
specific guidelines provided therein.
 Why have a GAD Plan and Budget (GPB)

• Joint Circular 2012-01 states under

2d. “The Medium Term Expenditure Framework, which includes the Sector
Effectiveness and Efficiency Review and Organizational Performance Indicator
Framework, requires agencies to formulate their Major Final Outputs (MFOs) and to
link their GAD objectives, programs, activities and projects (PAPs) to their MFOs.”
and
 Why have a GAD Plan and Budget (GPB)

• Joint Circular 2012-01 states under

2e. “GAD planning and budgeting shall adhere to the principles enunciated
under EO 43 (Pursuing our Social Contract with the Filipino People through the
Reorganization of the Cabinet Clusters) which mandates the strengthening of the
capacity of government institutions to link their budget with performance
outcomes and enabling citizens and civil society to monitor and evaluate these,
the promotion of equal gender opportunities in all spheres of public policies and
programs and the importance of transparent, accountable, participatory and
inclusive governance that should translate into direct, immediate and
substantial benefits for the poor.”
The GAD Plan

• A systematically designed set of programs, projects and

activities carried out by an agency over a given period of
time.
• It addresses gender issues and concerns of the agency clients
and its personnel.

• It is an integral part of the agency’s annual

agency/development plan.
 GENERAL GUIDELINES

The GAD Plan and Budget (GPB) shall be:

1. Formulated within the context of the PSA mandate to ensure gender
mainstreaming in PPAs.

2. In identifying GAD issues, priority is given to emerging and/or continuing

issues and concerns such as provision of basic services and facilities to protect
and fulfill women’s human rights including right to protection from all forms of
violence, and other provisions of the MCW.
GENERAL GUIDELINES

3. For effective planning and implementation of GAD PPAs, essential elements in

GAD planning and budgeting should be in place:

a. Creation and strengthening of the GAD Focal Point System;

b. Capacity development on gender mainstreaming, gender-responsive
planning and budgeting , gender analysis and gender assessment;

c. Institutionalization of the GAD database

 GENERAL GUIDELINES

4. Provision of adequate resources for GAD; GPB implementation should not be

affected by austerity measures.

5. The GAD budget, which is the cost of implementing the GAD plan shall form
part of and is not in addition to the office’s Annual Budget.

6. Consultation with employees and constituencies to ensure the relevance of

their GPBs.
 STEPS IN FORMULATING THE
GAD PLAN AND BUDGET
1. In consultation with the office stakeholders, the GAD Committee shall set the
GAD agenda or identify priority gender issues/GAD mandate to be addressed by
the office. Priority gender issues or the GAD agenda may be derived from:
i. A review of national GAD-related policies and plans

ii. The result of gender analysis using sex-disaggregated data or information from
major programs or services of the agency for its clients and gender gaps or issues
faced by their women and men employees;

iii. Results of programs, projects and evaluation findings in terms of its benefits to
target beneficiaries; and

iv. A review of the agency GAD funds audit results and previous year’s GPBs and GAD
Accomplishment Reports to surface remaining issues that have not been addressed in
earlier GPBs.
 STEPS IN FORMULATING THE JC 2012-01
GPB Form
GAD PLAN AND BUDGET For NGA

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

Total Office Annual Budget: _________________
Total GAD Budget: ___________________

Gender Cause of GAD Results Relevant GAD Output GAD Source of Responsible
Issue/GAD the Gender Statement/GAD Agency Activity Performance Budget Budget Unit /
Mandate Issue Objectives MFO/ PAP Indicators and (MOOE, Office
Targets PS, CO)

Prepared/Collated by: Approved by: Date:

GAD Focal Person CSS Ariel T. Fortuito
 STEPS IN FORMULATING THE
GAD PLAN AND BUDGET
2. Identify the cause of the Gender Issue

3. Formulate the GAD Results Statement/GAD Objectives

Adjective + Noun + Verb (Past tense, if any)

Gender Issue/GAD Mandate Cause of the Gender Issue GAD Results Statement/GAD Objectives
Low awareness and Lack of proper orientation on GAD Strengthened commitment of staff
appreciation of GAD among among staff on GAD
PSA employees

4. Identify Relevant Agency MFO/PAP

 STEPS IN FORMULATING THE
GAD PLAN AND BUDGET
5. Identify appropriate activities to address priority gender issues that are
included in the GPB.
GAD activities may be client-focused; or organizational-focused
(addressing gender issues of the office and its personnel).
Gender Cause of GAD Results Relevant GAD Output Performance GAD Source Responsible
Issue/GAD the Gender Statement/GAD Agency Activity Indicators and Budget of Unit / Office
Mandate Issue Objectives MFO/ PAP Targets (MOOE, Budget
PS, CO)
I. CLIENT-FOCUSED
a. STATISTICS
b. CIVIL REGISTRATION
II. ORGANIZATION-FOCUSED
GENERAL ADMINISTRATION AND SUPPORT
 STEPS IN FORMULATING THE
GAD PLAN AND BUDGET
6. Identify output performance indicators and targets

Noun + Verb (Past tense) + Other indicators (time, quality)

7. Determine GAD Budget for each activity

8. Identify source of budget

9. Identify responsible unit/office

 COSTING AND ALLOCATION OF THE
GAD BUDGET
1. At least 5% of the total office budget appropriations authorized under the
Annual Budget shall correspond to activities supporting GAD PPAs.

The GAD budget shall be drawn from the office’s maintenance and other
operating expenses (MOOE), capital outlay (CO), and personal services (PS).

The GAD budget shall not constitute an additional budget over the office’s
total budget appropriations.

2. The 5% GAD budget shall endeavor to influence the remaining 95% of the
office’s budget toward gender-responsiveness.
EXPENSES THAT CAN BE CHARGED TO THE
GAD BUDGET
Programs, projects, activities (PPAs) included in the PSA approved
GAD plan, including relevant expenses such as supplies, travel,
food, board and lodging, professional fees, among others;

Capacity development on GAD;

Activities related to the establishment and/or strengthening of

enabling mechanisms that support the GAD efforts;

Time spent by the GAD committee or PSA employees doing GAD

related work;
EXPENSES THAT CAN BE CHARGED TO THE
GAD BUDGET

Programs that address women’s practical and strategical needs;

Consultations conducted to gather inputs for and/or to

disseminate the GAD plan and budget;

Payment of professional fees, honoraria and other services for

gender experts or gender specialists engaged by PSA for GAD-
related trainings and activities; and
IEC activities (development, printing and dissemination) that
support the GAD PPAs and objectives of the office
EXPENSES THAT CANNOT BE CHARGED TO THE

GAD BUDGET
PAPs that are not in the PSA approved GAD plan;

Personal services of women employees unless they are

working full time or part time on GAD PPAs;

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 office.
EXPENSES THAT CANNOT BE CHARGED TO THE

GAD BUDGET
The following expenses CANNOT be charged to the GAD budget
UNLESS they are justified as clearly addressing a specific gender
issue:

1. Physical, mental and health fitness including purchase of supplies,

materials, equipment and information dissemination materials;

2. Social, rest and recreation activities; and

3. Religious activities and implementation of cultural projects.
FILTERS FOR LIVELIHOOD ACTIVITIES

Budget CANNOT be used for the following:

1. “Individual purpose” i.e. payment of fees for livelihood training for

individual staff

2. Livelihood activity will benefit the office organization, e.g. office

cooperative
3. Livelihood options for retiring employees
FILTERS FOR HEALTH-RELATED ACTIVITIES

Budget CANNOT be used for the following:

1. Cervical cancer vaccination, mammography, among others

2. Provision of health cards

3. Purchase of physical fitness equipment

Note:

GPB for the following year must be accompanied by the GAD

Accomplishment Report (AR) of the preceding year.

The GAD AR shall be accompanied by the following:

1. Brief summary of the reported program or project;
2. Copies of reported policy issuances, if any;
3. Results of Harmonized Gender and Development Guidelines (HGDG)
tests, if any; and
4. Actions taken by the office on COA audit findings and
recommendations, if any.
ANNUAL GENDER AND DEVELOPMENT (GAD) JC 2012-01
GPB Form
PLAN AND BUDGET FOR F.Y. 2020 For NGA

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

Total Office Annual Budget: _________________
Total GAD Budget: ___________________

Gender Cause of GAD Results Relevant GAD Output GAD Source of Responsible
Issue/GAD the Gender Statement/GAD Agency Activity Performance Budget Budget Unit /
Mandate Issue Objectives MFO/ PAP Indicators and (MOOE, Office
Targets PS, CO)
CLIENT-FOCUSED
ORGANIZATION-FOCUSED

Prepared by: Approved by: Date:

GAD Focal Person CSS Ariel T. Fortuito
 ANNUAL GENDER AND DEVELOPMENT (GAD) JC 2012-01
AR Form
ACCOMPLISHMENT REPORT FOR F.Y. 2018 For NGA

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

Total Office Annual Budget: _________________
Total GAD Budget: ___________________

Gender Cause GAD Results Relevant GAD Output Actual Total Actual Variance/
Issue/ of the Statement/ Agency Activity Performance Results Approved Cost/ Remarks
GAD Gender GAD MFO/ Indicators (Output and GAD Expenditure
Mandate Issue Objectives PAP and Targets Outcomes) Budget
(1) (2) (3) (4) (5) (6) (8) (9) (10)
(7)
CLIENT-FOCUSED
ORGANIZATION-FOCUSED

Prepared/Collated by: Approved by: Date:

GAD Focal Person CSS Ariel T. Fortuito
FIN.