local gad planning and budgeting_jmc 2013

5/22/2018 Local GAD Planning and Budgeting_JMC 2013

1/72Philippine Commission on WomenOffice of the President

C. GAD PLANNING AND BUDGETING



THE LGU GAD PLAN & BUDGET (GPB) shall be:

C.1 GENERAL GUIDELINES

1. Formulated within the context of the LGU mandateto ensure gender mainstreaming in PPAs.

2. Synchronized with the planning and budgetingcalendar (DILG-NEDA-DBM-DOF JMC 2007-01)

3.Incorporated in the CLUP, CDP, AIP, ELA, PDPFP and insector plans (e.g. DRRM plans) guided by the desiredoutcomes and goals in GAD related plans & laws



a. Provision of basic services and facilities to protect and fulfill

womens human rights including right to protection fromall forms of violence

b. Womens economic empowermentincluding womensparticipation in economic governance

c.Participation in local governance and decision-making

d. Other provisions of the MCW (Refer to Annex C: Roles and Responsibilities of LGUsin Implementing the Magna Carta of Women).


5.In identifying GAD PPAs, priority is given to emergingand/or continuing issues and concerns on:



.


If these are not present or need to be strengthenedin the LGU, LGUs shall include them in their GPBs.

For effective planning and implementation of GAD PPAs, essentialelements in GAD planning and budgeting should be in place:

(a) creation and strengthening of the LGU GFPS;

(b) capacity development on gender mainstreaming,gender-responsive planning and budgeting,gender analysis and gender assessment;

(c) institutionalization of the GAD database


5/72Philippine Commission on Women

Office of the President


6) Provision of adequate resources by the LCE; GPBimplementation should not be affected by austeritymeasures.

7. The GAD budget, which is the cost of implementing the GAD

plan shall form part of and is not in addition to the LGUsAnnual Budget.

8. Consultation with employees and constituencies throughaccredited women or people/civil society organizations,among others to ensure the relevance of their GPBs.

9) GAD planning and budgeting shall adhere to Executive Order43 s. 2011 (Social Contract) [bottom-up Budgeting]




C.2 STEPS IN FORMULATING

THE LGU GAD PLANAND BUDGET (GPB)




1. LGU GFPS to set GAD AGENDA or IDENTIFY GENDER PRIORITY

ISSUES to be addressed inthree-year term in consultation with local functionaries & stakeholders GAD agenda as basis for annual formulation of PPAs to be included in

the LGU GPB.

GAD AGENDA OR ISSUES can be generated from:i. Review of GAD-related laws and policies relevant to the LGU

(Section 2.0 and item C.1.4 of JMC);

ii. Results of gender analysis and/or gender assessment using

sex-disaggregated data(LGU GAD database, Ecological

Profile, CBMS and/or LGPMS/NHTS-PR, LGUs major programs and

services of the LGU reflecting gender gaps/issuesiii. Results of program and project evaluation in terms of benefits to

target beneficiaries; and

iv. Review of COA audit findings and GAD ARs to surface remaining

gender issues not addressed in previous GPBs.

C.2 STEPS IN FORMULATING THELGU GAD PLAN AND BUDGET (GPB)




4. FILL OUT theGPB Form

3. GADBUDGET isPREPAREDBASED ON

ESTIMATEDCOST OFFUNCTIONS& PPAstranslated fromthedemands/commitments identified

in the GADPlan.

C.2 STEPS IN FORMULATING THELGU GAD PLAN AND BUDGET (GPB)

2. IDENTIFYAPPROPRIATE

PPAs to

address

priority gender

issues includedin the GPB.

client-focusedaddressing gendermainstreaming inregular/flagshipPPAs); and

organization-focused(addressing genderissues of the LGUand its personnel)




2. The five percent (5%) GAD budget shall endeavor toinfluence the remaining 95% of the LGU budget towardgender-responsiveness.

1) At least five percent (5%) of the total LGU budgetappropriations authorized under the Annual Budgetshallcorrespond to activities supporting GAD PPAs.

The GAD budgetshall be drawn from the LGUs maintenance and

other operating expenses (MOOE), capital outlay (CO), andpersonal services (PS).

The GAD budgetshall not constitute an additional budgetover anLGUs total budget appropriations.

C.3 COSTING AND ALLOCATIONOF THE GAD BUDGET




3. GFPS to annually monitor and evaluate the utilization &outcome of the GAD budget in influencing the genderresponsive implementation of PPAs funded by the remaining95% of the LGU budget

(MCW Chapter VI, Sec. 36); the results of which shall be reflected in theforms prescribed in Section 5.0 of this JMC)

4. Five (5) to thirty (30) percent of ODA funds shall beallocated to support gender-responsive PPAs, provided

that the same are aligned with the purpose of the foreigngrant and/or the grant agreements between the LGU andthe Grantor.

C.3 COSTING AND ALLOCATIONOF THE GAD BUDGET


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Philippine Commission on WomenOffice of the President

a. To gradually increase the gender-responsivenessofLGU programs and projects, the LGU may attribute aportion or whole of their budgets supporting gender-responsive PPAsto the GAD budget.

To facilitate this, the LGU shall conduct a genderanalysis of their programs and projects through theadministration of the HGDG.

C.4 ATTRIBUTION TO THE GAD BUDGET


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b. If the LGU is not trained on the HGDG, it may propose

a training program on the HGDG in its GPB for the

incoming year or seek assistance of a gender analysis

specialist/expert on the HGDG.

c. HGDG yields a maximum score of 20 points for eachprogram or project.

Based on the HGDG score, a percentage of the budgetof the LGUs existing and proposed regular or flagshipprogram/project may be attributed to the GADbudget.

C.4 ATTRIBUTION TO THE GAD BUDGET


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SCHEDULE TO BE OBSERVED IN GAD PLANNING & BUDGETING

Jan

LCEs issuance ofMemo for the

preparation of annual

GAD PLAN & BUDGET

(GPB) & GAD

ANNUAL REPORT(AR) of every

office/department

Jan-Feb

Preparation ofannual GPB and GAD

ANNUAL REPORT of

all LGU Offices/depts

including brgys for

submission to GFPS(LGUs shall submit consolidatedGAD AR to DILG Provl, to Regl

Office then to CO & to PCW)

March

LGU GFPS TWGof comp, cities and

municipalitiesshall review&

consolidate theGPBs & AR

March

Consolidated GPBsshall be submitted

to M/PPDO toensure alignment of

GAD PPAs to mun/provlgovt priorities

GFPS to review

March

SubmissIon of GPBto the

MLGOO/DILGProvl /DILG Reg;Offices for review

and approval

(endorsement)

April-May

DILG-approved LGUGPBs shall be

returned to theconcerned LGUs for

integration of theGAD PPAs in the

AIP.


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SCHEDULE TO BE OBSERVED IN GAD PLANNING & BUDGETING

JuneJuly

Integration of

identified gender

issues and

concerns & GAD

goals, strategies,objectives,

targets & PPAs of

the GPB in the

i.CLUP/CDP/PDPFP/ELA

ii LDIP) before its

approval.

iii. Issuance of the

Budget Call by the

LCE to all LGU

depts/offices

July-Augusti. Integration of

the approved

GPB in the

annual budget

proposals of LGUdepartments/

offices;

ii. LFC shall

ensure the

integration of the

GPB in the LGUbudget proposals

during the

technical budget

hearings.

SeptemberLFC shall

ensure that

the identified

GAD PPAs are

reflected inthe Local

Expenditure

Program

(LEP) and the

Budget

Expenditureand Sources of

Financing

(BESF).

OctoberNLT October 16,

the LCE ensure

that GAD PPAs are

included in the

Budget Messageand in the

Executive Budget

for submission to

the Local

Sanggunian for its

enactment


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C.6 SUBMISSION, REVIEW AND APPROVAL OF

LGU GAD PLANS AND BUDGETS

Component cities and municipalities outside Metro Manilashall submit their GPBs to the PPDO of the ProvincialGovernment to ensure the alignment of the municipal/city

GAD PPAs with the priorities of the province and

then from the PPDO to the (DILG Provincial Office)DILGRegional Officesfor its review and(endorsement)and

approval. DILG-approved(endorsed)GPBs shall be returnedto the LGUs concerned, for incorporation in their annualbudgets to be enacted by their Local Sanggunian.


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Barangays shall prepare and submit their GPBs to the

City/Municipal PDO to ensure the alignment of the barangay

GAD PPAS with the priorities of the city/municipalityand

then from the City/Municipal PDO, submit the same to theDILG city/municipal LGOO for review and approval

ENDORSEMENT.

Reviewed and approvedENDORSEDGPBs shall be returned tothe concerned barangays, for incorporation in their Annual

Budgets.


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The LGU GFPS shall ensure that the GPBs of their respectiveLGUs,including the GPBs of barangays within the city/municipal jurisdiction arecarried out according to synchronized local planning and budgetingcalendar.

For enhancement:The MUNICIPAL GFPS TWG SHALL REVIEWSUBMITTED BARANGAY GPBs. LIKEWISE THE PROVINCIAL GFPS

TWG SHALL REVIEW SUBMITTED GPBs OF MUNICIPALITIES ANDCOMPONENT CITIES (FOR ENHANCEMENT) shall review all submittedGPBsand as needed, provide comments or recommendations for revision.(E.G. BARANGAY GPBs WILL BE REVIEWED BY MUNICIPAL GFPSTWG)

The review of GPBs shall focus on the 1) alignment of the GAD plan with the

GAD agenda and 2) the correctness and alignment of the entries in each columnof the GPB form, e.g. if the proposed activities respond to the identified genderissue or cause of the issue, the issues are correctly identified or formulated, ifthere are clear indicators and targets, if the proposed budget is realistic, if thenumber of proposed activities are doable within the year, among others.


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The DILG Regional Offices shall issue review and approve

endorsedthe LGU GPBs based on the gender-

responsiveness of their content, e.g. relevance of the GAD

PPAs to the identified gender issues and their causes as

well as the correctness and alignment of the entries in the

GPB form.

DILG-approvedendorsedGPBs shall include a certificate of approval

from the DILG Regional Offices which will be returned to the

concerned LGUs for incorporation in their Annual Budgets to be

enacted by their Sanggunian.


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C.7 IMPLEMENTATION AND MONITORING OFTHE LGU GAD PLAN AND BUDGET

1) Upon receipt of the enacted GPB which includes acertificate of approval endorsementfrom the concernedDILG Regional or Provincial Office, the LCE shall issue anappropriate policy directive, copy furnished the DILGRegional or Provincial Office, to disseminate and implementthe GPB.

The directive shall also mandate the LGU GFPS to: a) providetechnical assistance in the implementation of the GPB; b)monitor its implementation; c) ensure the preparation andsubmission of GAD AR; and d) consolidate reports on theimplementation of the GPB.


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2) The LGUs through their LCEs shall inform the DILG Regionalor ProvincialOffice in writing if there are changes in theDILG-approvedendorsed GPB and/or if there is a need toimplement additional PPAs relevant to current gender issues

or GAD-related undertakings.

The DILG Regional or Provincial Office, in turn, shallacknowledge receipt of adjusted GPB and shall inform theLGUs if the GAD PPAs or activities in the adjusted GPB are in

accordance with this JMC.


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3) As needed, LGUs may seek the assistance of DILG, PCW,

DBM, NEDA, other oversight agencies, civil society

organizations (CSOs), gender specialists/experts and

other stakeholders in monitoring the results of their GAD

PPAs.

4) The GFPS shall regularly monitor if the GAD budget is

being spent for what it was intended for and check on the

actual cost of implementing the GAD activities.


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ANNEX D:

GUIDE IN COMPLETING THE LGUGAD PLAN AND BUDGET FORM


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OLD GPB FORM (JMC 2001-01)

LGU:

Department/Office

Calendar Year

GAD

PPAs

Gender-

relatedissuesaddressed

Expected

Output/TargetBeneficiaries

Implementat

ion Period

Performa

nceIndicators

OPR Budget

Allocation

Grand Total

Prepared By: Approved By: Date

NEW GPB FORM (JMC


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ANNUAL GENDER AND DEVELOPMENT (GAD) PLAN AND BUDGETFY ______

Region: __________________Province: __________________City/Municipality: __________________Total Budget of LGU: __________________Total GAD Budget: __________________

GenderIssue/GAD

Mandate(1)

Causeof the

GenderIssue

(2)

GADObjecti

ve(3)

Relevant LGUPPA(4)

GADActivity

(5)

Performance

Target(6)

Performance

Indicator(7)

GAD Budget(8)

Officeof

Primary

Responsibility

(9)

MOOE

PS

CO

Client-focused/GAD

Mandate

Organization-focused

SUB-TOTAL

GRAND TOTAL (MOOE+CO+PS)

Prepared by:Chairperson, GFPS-TWG

Approved by:Local Chief Executive

Date:DAY/MM/YEAR

NEW GPB FORM (JMC

&


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Gender Issue(1)

Relevant

LGU

PPA

(4)

GADActivity

(5)

Performance

Indicat

or

(6)

Performance

Target

(7)

GAD Budget(8)

Officeof

Prima

ry

Respon

sibility(9)

MOOE PS CO

GAD PLAN & BUDGET

List priority gender issues identified through theLGUs review of its flagship or regular programsand analysis of sex-disaggregated data or relevantinformation surfacing the unequal situation ofwomen and men. The gender issue could be client-

or organization-focused.

A client-focused gender issue refers to concerns arisingfrom the unequal status of women and men stakeholders,clients, and or constituents of LGUs including the extent oftheir disparity over benefits from and contribution to a

policy/program and/or project of the LGU.

An organization-focused gender issuepoints to thegap/s in the capacity of the LGU to integrate a genderdimension in its programs, systems or structure.


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Cause of the Gender

Issue

(2)

GAD

Obje

ctive

(3)

Relevant

LGU

PPA

(4)

GAD

Activity

(5)

Performance

Indicat

or

(6)

Perfor

mance

Target

(7)

GAD Budget(8)

Officeof

Prima

ry

Respon

sibility(9)

MOOE PS CO

GAD PLAN & BUDGET

Establish the cause or causes of the issue toensure that the GAD PPA will directly addressthe gender issue leading to its gradual orcomplete elimination.

Some gender issues may take longer than a year

to address.


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GAD Objective(3)

Relev

ant

LGU

PPA

(4)

GAD

Activity

(5)

Perfor

mance

Indicat

or

(6)

Perfor

mance

Target

(7)

GAD Budget

(8)

Office

of

Prima

ry

Respon

sibility

(9)

MOOE PS CO

GAD PLAN & BUDGET

This column responds to the gender issue

including its cause or implement thespecific GAD mandates relevant to theLGU.

It spells out the result that the LGU intendsto achieve. It may also be the intended

result of the GAD mandate the LGU intendsto implement.

The GAD objective must be SMART.


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Relevant LGU PPA

(4)

GAD

Activity

(5)

Perfor

mance

Indicat

or

(6)

Perfor

mance

Target

(7)

GAD Budget

(8)

Office

of

Prima

ry

Respon

sibility

(9)

MOOE PS CO

GAD PLAN & BUDGET

This column indicates the relevant PPAs ofthe LGU that can be integrated withgender perspective to respond to thegender issues and/or implement thespecific GAD mandate/s identified inColumn 1.

Similar to the GAD objective, the proposedGAD activities should respond to thegender issue including its cause/s orimplement the specific GAD mandatesrelevant to the LGU.

The proposed GAD activity, which caneither be client- or organization-focused,should be stated as clearly as possible tofacilitate budgeting.

(confusing)


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GAD Activity

(5)

Perfor

mance

Indicat

or

(6)

Perfor

mance

Target

(7)

GAD Budget

(8)

Office

of

Prima

ry

Responsibility

(9)

MOOE PS CO

GAD PLAN & BUDGET

Similar to the GAD objective, the

proposed GAD activities should

respond to the gender issue

including its cause/s or implement

the specific GAD mandates relevantto the LGU.

The proposed GAD activity, which

can either be client- or

organization-focused, should bestated as clearly as possible to

facilitate budgeting.


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GAD Activity

(5)

Perfor

mance

Indicat

or

(6)

Perfor

mance

Target

(7)

GAD Budget

(8)

Office

of

Prima

ry

Respon

sibility

(9)

MOOE PS CO

GAD PLAN & BUDGET

Organization-focused activitiesmay seek to:

a) create the organizationalenvironment for implementinggender-responsive policies,programs, projects and services;

b) address the gap inknowledge, skills and attitudesof key personnel on gendermainstreaming; and

c) address the gender issues of

employees in the workplacesubject to the mandate of theorganization.


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GenderIssue

(1)

Cause ofthe

Gender

Issue

(2)

GADObjective

(3)

Relevant

LGU

PPA

(4)

GADActivity

(5)Performance Indicator

(6)

GAD PLAN & BUDGET

Quantitative or qualitative means tomeasure achievement of the results of theproposed activity and how theycontribute to the realization of the GADobjective.

Quantitative indicators are measures orevidence that can be counted such as, butnot limited to, number, frequency,percentile, and ratio.

Qualitative indicators are measures of an

individual or groups judgment and/ orperception of established standards, thepresence or absence of specificconditions, the quality of something, orthe opinion about something


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Gende

r Issue

(1)

Cause

of the

Gender

Issue

(2)

GAD

Objective

(3)

Rele

vant

LGU

PPA

(4)

GAD

Activity

(5)Performance Target

(7)

GAD PLAN & BUDGET

The target is an important consideration inbudgeting for it specifies what the LGUsGPB intends to achieve within one year inrelation to the GAD objective.

The target should be realistic and attainablewithin the implementation period andshould be set against a baseline data.

Monitoring and evaluating the GPB willlargely be based on attainment of targets

and performance indicators.


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Gender

Issue

(1)

Cause of

the

Gender

Issue

(2)

GAD

Objective

(3)

Relev

ant

LGU

PPA

(4)

GAD

Activity

(5)

Perfor

mance

Indicat

or

(6)

GAD Budget

(8)

MOOE PS CO

GAD PLAN & BUDGET

The GAD budget is the cost of implementing theGAD plan. For more realistic budgeting, the costof implementing each activity should be estimatedby object of expenditure.

The GAD budget may be drawn from the LGUsMOOE, CO, and/or PS based on the LGUsapproved budget.All LGUs shall allocate at leastfive percent (5%) of their annual budgetappropriations to support their respective GADPPAs.


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GenderIssue

(1)

Cause ofthe

Gender

Issue

(2)

GADObjective

(3)

Relevant

LGU

PPA

(4)

GADActivity

(5)

Performance

Indicat

or

(6)

Performance

Target

(7)

GADBudg

et

(8)

Office ofPrimary

Responsibility

(9)M

O

O

E

P

S

C

O

GAD PLAN & BUDGET

This column specifies the unit or office within the LGUtasked to implement a particular GAD activity.

The responsible unit shall have direct knowledge or

involvement in GAD PPAs and shall periodically reporton the progress of implementing its assigned tasks to

the LGUs LCE and/ or GFPS.


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(e.g. gender sensitivity, gender audit,gender analysis, gender-responsiveplanning and budgeting, gender-responsive project design,implementation and institutionalstrengthening, among others)

Give priority toclient-focusedGAD activities

Give premium tocapacity development

for LGUs that are

in early stages ofgender mainstreaming

For the GAD Activity column

Gender Cause of the GAD Relevant GAD Activity Performance Performance


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Issue/

GADMandate (1)

GenderIssue

(2)

Objective(3)

LGU PPA(4)

(5) Indicator

(6)

Target

(7)

Client-Focused

1) lack ofaccess ofmarginalizedand indigentwomen tosocialprotection

programsand servicesof the LGUon health

Women arenot aware of

socialprotectionprograms

Lack ofIECcampaigns

on socialprotectionprograms

To increaseand sustain

access ofindigent/

marginalized womento socialprotectionprograms

Welfareand

DevelopmentProgram

conductmassive

informationeducationcampaign onthe socialprotectionprogram/scheme;

assist in theenrollment ofthemarginalizedand indigentwomen toPhilhealth;

promulgateand implementan ordinanceon access ofwomen to theLGUs social

protectionprogram

Number ofmarginalized

and indigentwomenenrolled inthe Philhealth(quantitativeindicator)

Presence of anordinancesupportingmarginalizedand indigentwomens

access to the

socialprotectionprograms ofthe LGU(qualitative)

a) x number ofIEC campaigns on

the socialprotectionprogram orscheme conductedby end of theyear;

b) x number of

marginalized andindigent womenassisted in theenrollment toPhilhealth by 1stquarter; and

c) ordinance on

the access ofwomen to socialprotectionprogram of theLGUs issued byend of the year.

Gender Cause of the GAD Relevant GAD Activity Performance Performance


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Issue/

GADMandate

(1)

Gender Issue

(2)

Objective(3)

LGU PPA(4)

(5) Indicator

(6)

Target

(7)

Org-focused

Slowprogress ofgendermainstreaming in theLGU

Absence of aGFPS orsimilarmechanism tolead gendermainstreaming in the LGU

Lack of

support onGADinitiativesfrom LGUofficials

To facilitateand sustaingendermainstrea-ming in theLGU

To addressthe gap ofthe LGU inintegratinggenderdimensionin itsprogramsand or

services

CapacityDevelopment Program

a) issuance ofan executiveorder for thecreationand/orstrengtheningof the GFPS orsimilarmechanism;

b) creationand/orstrengtheningof the GFPS inthe LGU; and

c)institutionaliz

ation ofgender-responsivePPAs in the

LGU.

Number ofGFPS memberstrained on GADover totalnumber ofGFPS members(quantitative)

Level ofknowledge,skills andattitudes (KSAs)of GFPSmembers onGAD(qualitative)

X number ofGFPSmembers andLGUemployeestrained onGST++ by 1stquarter of theyear

Oneexecutiveorder onreconstitution/strengtheningof the LGUGFPS issued

by end of theyear


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1)Programs, projects, activities (PPAs) included in the DILG-approved LGU GADplan, includingrelevant expenses such as supplies, travel, food, board andlodging, professional fees, among others;

2) Capacity development on GAD (e.g. Gender Sensitivity Training; Gender

Analysis, Gender-responsive Planning and Budgeting, among others

3) Activities related to the establishment and/strengthening of enablingmechanisms that support the GAD efforts of LGUs (e.g. GAD Focal Point System,VAW desks, among others);

4)Salaries of LGU personnel assigned to plan, implement and monitor GAD PPAson a full-time basis, following government rules in hiring and creating positions;

EXPENSES THAT CAN BE CHARGED TO THE GAD BUDGET


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5) Time spent by LGU GAD Focal Point System members or LGU employees

doing GAD related work. Overtime work rendered in doing GAD relatedPPAs 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 womens desks

7) Salaries of personnel hired to manage/operate the GAD Office,if established;

8) LGU programs that address womens practical and strategic needs(e.g. day care center, breastfeeding rooms, crisis or counseling roomsfor abused women and children, halfway houses for trafficked womenand children, gender-responsive family planning program, among others);



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9) Construction expenses for the following : a) Day care center; b) VAWCCenter; c) Halfway Houses for trafficked women and girls; andd) Women crisis center

10) Consultations conducted by LGUs to gather inputs for and/orto disseminate the GAD plan and budget;

11) Payment of professional fees, honoraria and other services for genderexperts or gender specialists engaged by LGUs for GAD-relatedtrainings and activities; and

12) IEC activities (development, printing and dissemination) thatsupport the GAD PPAs and objectives of the LGUs.



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The expenditures although allowed, muststill follow government accounting rulesand regulations.


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EXPENSES THAT CANNOT BE CHARGED TO THE GAD BUDGET

Programs, projects, activities (PPAs) that are not in the LGUs

DILGapproved GAD plan;

Personal services of women employees unless they are workingfull time or part time on GAD PPAs;

Honoraria for LGUs GFPS members or other employees

working on their LGU GAD programs;

Salaries of casual or emergency employees UNLESS they arehired to assist in GAD-related PPAs;

Provision of contingency funds or other services of PPAs; and

Purchase of supplies, materials, equipment and vehicles for thegeneral use of the LGU.


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The following expenses CAN NOT be charged to the GADbudget UNLESS they are justified as clearly addressing aspecific gender issue:

Physical, mental and health fitness including purchaseof supplies, materials, equipment and informationdissemination materials;

Social, rest and recreation activities; and Religious activities and implementation of cultural

projects;

ATTRIBUTION TO THE GAD BUDGET


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HGDGScore

Description Corresponding Budget for the Year of theProgram that may be Attributed to the

LGU GAD Budget

Below 4.0 GAD is invisible 0% or no amount of the program/projectbudget for the year may be attributedto the GAD budget

4.0 7.9 Promising GADprospects

(conditional pass)

25% of the budget for the year of theprogram/project may be attributed to

the GAD budget

8.0 14.9 Gender sensitive 50% of the budget for the year of theprogram/project, may be attributed tothe GAD budget

15.0 19.9 Gender-responsive 75% of the budget for the year of the

program/project may be attributed tothe GAD budget

20.0 Fully gender- responsive 100% of the budget for the year of theprogram may be attributed to the GADbudget

ATTRIBUTION TO THE GAD BUDGET


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PARAMETERS FOR REVIEWING

GAD PLANS AND BUDGETS


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Did it follow the prescribed format in thePCW-DILG-DBM-NEDA Joint MemorandumCircular No. 2013-01: Guidelines on theLocalization of the Magna Carta of Women

Did it completely satisfy the elementsprescribed in the GPB template?

GAD Plan and Budget Format

Rule: If the answers are negative,suggest that the prescribed GPB template be met.


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General Rules:

If answer to the question is YES, then it satisfies therequirements of the PCW-DILG-DBM-NEDA JMC 2013-01;

If answer to the question is NO, then it does not satisfy

the requirement of the JMC; Recommend enhancement to ensure that the GPB is in

accordance with the guidelines.

Conduct horizontal review to check whether the

elements are aligned.

When in doubt, probe before agreeing/disagreeing toany of the proposed item in the LGU GAD plan and budget.

Content of the GAD Plan and Budget


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Did the LGU prioritize client-focused gender issues?

Did it articulate the disparity or the gender gaps betweenwomen and men clients within the LGU?

Did it consider the GAD mandates relevant to the LGU(e.g. MCW, CEDAW, LGC among others)

Are the gender issues, causes of the gender issues and/orGAD mandates relevant to the LGU mandate? Are the

gender issues valid and relevant based onstatistics/situation?

Did it consider the organization-focused issues?

Column 1: Gender Issue/s and or GAD Mandate


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The LGU should prioritize client-focused genderissues/GAD mandates relevant to their mandate.Prioritize organization-focused gender issues if LGU isnew or still in the early stages of gender-

mainstreaming.

The reviewer should be knowledgeable of the LGUmandate to check the relevance and alignment of the

gender issues/GAD mandates. If these are not alignedwith the LGU mandate, recommend enhancements oridentify relevant gender issue/GAD mandate.

RULES

RULES


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In reviewing the gender issue/s or GAD mandates,

refer to the LGU mandate, its sectoral priorities,national/term plans e.g. PDP; OPIF and other relevantpolicies. The reviewer should probe whether the identifiedgender issue/s were based on gender analysis.

Check with previous GPBs and GAD ARs:1) ensure that previous gender issue/s have beenresponded to

2) to check if gender issue/s have always been includedin past and current GPBs.

RULES

If so, probe the reason why it is recurring;recommend gender issues that he/she

deems more pressing and

what the LGU needs to prioritize

C l 2 C / f th G d I


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Did the LGU undergo gender analysis to identify the

what and the why of the gender issue?

Is the cause/s of the gender issue/s related to the genderissue? Is this related to the mandate of the LGU?

Column 2: Cause/s of the Gender Issue

Use this column for probing gender issuesProbing causes of the gender issue ensures that GADactivities/programs will directly address gender issues

leading to its gradual or complete eliminationIf cause of the gender issue is not aligned, recommendpossible cause/s that he/she deems relevant/related


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Does it respond to the gender issueand its cause/s or implement GAD

mandates relevant to the LGU? Did this column spell out the result

that the LGU intends to achieve?

Does it clearly state the result and

not the intended activities?

Column 3: GAD Objective


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The LGU may also include a long-term objectiverelevant to their mandate and gender issue/s of itssector.

Check past GAD plans and GAD ARs and probe if GADobjective is repeated over time. If so, ask LGU why therepetition over time.

The objective maybe repeated over time if it cannot berealized within the period of the GPB.

If there is lack of progress in their GAD efforts,recommend LGU to address priority genderissues/GAD mandates that have not been addressed orpriority gender issues identified in their term plans.

RULES


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Is the LGU PPA identified part of the LGU mandate?Is it relevant to the identified gender issue/s or GADmandate?

Is the PPA part of the regular and budgeted program

of the LGU?

Column 4: Relevant LGU PPA

Use the LGU mandate as referenceReviewer should be familiar with the LGU to be able to

recommend or identify relevant LGU PPAs that can beintegrated with gender concerns to address gender issuesor implement GAD mandates.


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Will the proposed GAD activity address thegender issue/s and its causes? Or will it respondto the GAD mandate relevant to the LGU?

Is it within the LGU mandate?

Will it contribute in responding to the genderissue/s of the sector where the LGU may becategorized?

Column 5: GAD Activity

RULES


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GAD activities must be related to the LGU mandate.

The LGU should prioritize client-focused activities.

There are also organization-focused activities that canrespond to the gender issue/s and GAD mandates ofclients. e.g. advocacy activities of the LGU may respond to

issue of LGUs clients, e.g. access to the LGU programsand services.

If the LGU is new or in the early stages of starting its GMefforts, it may prioritize org-focused activities, e.g. GFPS,capacity development.

However, the reviewer should be able to monitor theoutputs of these activities through the GAD AR.

RULES

RULES


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The LGU may plan related GAD activities to achieve the same

objective over several planning periods until the GADobjective or targeted result is achieved.

Programs on womens practical gender needs (e.g. daycarecenter, breastfeeding rooms) are acceptable GAD activities.However, probe and assess if LGU employees really needthem before allowing/agreeing to such activities.Implementation of such programs must follow governmentaccounting and auditing rules and regulations.

For economic- and/or health-related activities of LGU

employees (e.g. livelihood training/capital, cervical cancervaccination) inform LGU to work with its HRMD/HRMO toconsider these as productivity concerns and to engage otherservice providers. These may NOT necessarily be reflected aspart of the LGU GPB.

RULES

FILTERS FOR


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Budget CANNOT be used for the following:

Individual purpose i.e. payment of fees for

livelihood training of individual LGU staff

Livelihood activity will benefit the LGUorganization, e.g. LGUs cooperative

Livelihood options for retiring employees

FILTERS FORLIVELIHOOD ACTIVITIES

FILTERS FOR


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Budget CANNOT be used for the following:

Cervical cancer vaccination, mammography

among others

provision of health cards

purchase of physical fitness equipment

FILTERS FORHEALTH-RELATED ACTIVITIES

Columns 6 and 7: Performance Indicators


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Does it show clear measure or evidence of progressmade based on the identified GAD activity andtarget? Does it show clear relation how it contributesto the realization of the GAD objective?

Does it clearly indicate the outputs of the GADActivity?

Does it specify what the LGU intends to achievewithin one year in relation to the GAD result?

Does it clearly identify the target beneficiaries of theactivity (e.g. how many), the target date ofimplementation among others?

Columns 6 and 7: Performance Indicators

and Targets

RULES


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The targets and indicators should beattainable within the implementation

period. The monitoring and assessment the

GPB will largely be based on theindicators and targets.

The target is also the basis for theallocation of the GAD budget.

RULES


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Is there a budget allocated for theproposed GAD activity?

Is it reasonable given the proposedGAD activity and target?

Columns 8: GAD Budget

For mainstream PPAs integrated with GAD perspective


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To the extent possible, reflect the cost of GAD effort/s

done in mainstream PPA and not the entire cost of saidPPA.

If the LGU is not able to do so, reflect total cost ofmainstream PPA but indicate the GAD efforts done inthe GAD activity column.

If the LGU used the HGDG to assess how much toattribute to the GAD budget, it should be able to showthe evidence by submitting the HGDG results.

It is possible that certain activities do not have direct

cost implications. In determining what can be or cannot be charged to the

GAD budget, the primary consideration is the genderissue relevant to the LGU mandate being addressed bythe expense or activity.

For mainstream PPAs integrated with GAD perspective


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Is there a specified office /unit tasked to implement aparticular GAD activity?

Is the unit the relevant office to implement theidentified GAD activity?

RULE

The reviewer must be familiar with the offices andunits within the LGU and its functions to be able to

verify the relevance of the assigned office/unit in theimplementation of the GAD activity.

Column 9: Office of Primary Responsibility


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ANNEX E:GUIDE IN COMPLETING THE LGU GAD

ACCOMPLISHMENT REPORT FORM

ANNUAL GENDER AND DEVELOPMENT (GAD) ACCOMPLISHMENT REPORTFY _____


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Region: __________________________Province: __________________________City/Municipality: __________________________Total Budget of LGU: __________________________

Gender

Issue/

GAD

Mandate

(1)

Cause

of the

Gender

Issue

(2)

GAD

Objecti

ve

(3)

Relevant

LGU

PPA

(4)

GAD

Activity

(5)

Perfor

mance

Indica

tor

(6)

Target

(7)

Actual

Result

s

(8)

Total

Appro

ved

GAD

Budge

t

(9)

Actual

Cost or

Expendi

ture

(10)

Varian

ce

/Rema

rks

(11)

Client-

focused/

GAD

Mandate

Org-

focused

TOTAL

Prepared by:

Chairperson, GFPS-TWG

Approved by:

Local Chief Executive

Date:

DAY/MM/YEAR



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Gender

Issue/

GAD

Mandat

e

(1)

Cause

of the

Gende

r Issue

(2)

GAD

Object

ive

(3)

Relevan

t LGU

PPA

(4)

GAD

Activity

(5)

Perfor

manc

e

Indica

tor

(6)

Targe

t

(7)

Actual

Result

s

(8)

Total

Appr

oved

GAD

Budg

et(9)

Actual

Cost or

Expend

iture

(10)

Varian

ce

/Rem

arks

(11)

Client-

focused/

GAD

Mandate

Org-

focused

TOTAL

Prepared by:


Approved by:


Date:

DAY/MM/YEAR

Columns 1-7 may be copied from the previous years GAD Plan and

Budget



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Gender

Issue/

GAD

Mandat

e

(1)

Cause

of the

Gende

r Issue

(2)

GAD

Object

ive

(3)

Relevan

t LGU

PPA

(4)

GAD

Activity

(5)

Perfor

manc

e

Indica

tor

(6)

Targe

t

(7)

Actual

Result

s

(8)

Total

Appr

oved

GAD

Budg

et(9)

Actual

Cost or

Expend

iture

(10)

Varian

ce

/Rem

arks

(11)

Client-

focused/

GAD

Mandate

Org-

focused

TOTAL

Prepared by:


Approved by:


Date:

DAY/MM/YEAR

This column reflects all the results/outputs of the GADactivities that were conducted and or implemented. It

shall provide a description of the change that has occurredafter implementing a particular GAD activity. The LGUmust also indicate the accomplishment of previouslyidentified targets.



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Gender

Issue/

GAD

Mandat

e

(1)

Cause

of the

Gende

r Issue

(2)

GAD

Obje

ctive

(3)

Relevant

LGU

PPA

(4)

GAD

Activity

(5)

Perfor

manc

e

Indica

tor

(6)

Targe

t

(7)

Actual

Result

s

(8)

Total

Appr

oved

GAD

Budg

et(9)

Actual

Cost or

Expend

iture

(10)

Varian

ce

/Rem

arks

(11)

Client-

focused/

GAD

Mandate

Org-

focused

TOTAL

Prepared by:


Approved by:


Date:

DAY/MM/YEAR

This column reflects the approved totalGAD budget



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Gender

Issue/

GAD

Mandat

e

(1)

Cause

of the

Gende

r Issue

(2)

GAD

Obje

ctive

(3)

Releva

nt LGU

PPA

(4)

GAD

Activity

(5)

Perfor

manc

e

Indica

tor

(6)

Targe

t

(7)

Actual

Result

s

(8)

Total

Appr

oved

GAD

Budg

et(9)

Actual

Cost or

Expend

iture

(10)

Varian

ce

/Rem

arks

(11)

Client-

focused/

GAD

Mandate

Org-focused

TOTAL

Prepared by:


Approved by:


Date:

DAY/MM/YEAR

This column shows the actual cost orexpenditure in implementing the

identified GAD activities of theprevious GPB. To avoid doublecounting and attribution, the LGU shallprovide a breakdown of theexpenditure, if necessary.



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Gender

Issue/

GAD

Mandat

e

(1)

Cause

of the

Gende

r Issue

(2)

GAD

Obje

ctive

(3)

Releva

nt LGU

PPA

(4)

GAD

Activi

ty

(5)

Perform

ance

Indicator

(6)

Targe

t

(7)

Actual

Result

s

(8)

Total

Appr

oved

GAD

Budg

et(9)

Actual

Cost or

Expend

iture

(10)

Varian

ce

/Rem

arks

(11)

Client-

focused/

GAD

Mandate

Org-

focused

TOTAL

Prepared by:


Approved by:


Date:

DAY/MM/YEAR

This column shall indicate anydeviation from the identifiedresults, activities and targets. The

reasons for the deviation as wellas the factors that have facilitatedor hindered the implementationof the LGU-approved GPB shallalso be cited.


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local gad planning and budgeting_jmc 2013

Documents

gad budget

review of gad

implementation of gad

genderresponsive planning

effective planning

philippine commission

local governance

gender mainstreaming