GAD Knowledgebase

• GAD is a development perspective and process that are participatory and empowering, equitable, sustainable, free from violence, respectful of human rights, supportive of self-determination and actualization of human potentials. It seeks to achieve gender equality as a fundamental value that should be reflected in development choices; seeks to transform society’s social, economic, and political structures and questions the validity of the gender roles they ascribed to women and men; contends that women are active agents of development and not just passive recipients of development assistance; and stress the need of women to organize themselves and participate in political processes to strengthen their legal rights.

• Women and men have different development needs and interests, which is institutionalized and perpetuated by cultural, social, economic and political norms, systems and structures.

Through the GFPS of agencies, GAD planning and budgeting is conducted annually as part of the overall planning and budgeting cycle of the national government. The PCW issues annual guidelines in the preparation and submission of the annual GPBs and GAD ARs. 

HGDG. The HGDG was formulated by the NEDA in 2004, in collaboration with the PCW (formerly NCRFW) and the Official Development Assistance-Gender and Development (ODA-GAD) Network, with funding support from the United Nations Development Programme (UNDP) and the Asian Development Bank (ADB). Using its 3rd Edition published in May 2016, the HGDG is used as a tool in GAD planning and budgeting to assess the gender-responsiveness of major programs/projects of agencies, It also provides a common instrument in integrating gender perspectives in development programs/projects among government agencies, donor organizations, and other stakeholders.

GMEF. The PCW assesses the level of gender mainstreaming in government agencies on a regular basis using the Gender Mainstreaming Evaluation Framework (GMEF) assessment tool for NGAs and GOCCs. The GMEF has four entry points: Policy, People, Enabling Mechanisms, and PAPs with a total of 93 descriptors. For each entry point, there are five levels of gender mainstreaming, with one being the lowest and five as the highest: (i) Foundation/Formation; (ii) Installation of Strategic Mechanisms; (iii) GAD Application; (iv) Commitment Enhancement and Institutionalization; and (v) Replication and Innovation. The 93 descriptors spread across the four GMEF entry points are sources of initiatives of government agencies which their GFPS may consider as areas for improvement in increasing the gender mainstreaming in NGAs and GOCCs.

GeRL. The enhanced Gender-Responsive LGU (GeRL) Assessment Tool measures the level of gender responsiveness of an LGU: (i) as an organization; and (ii) in the delivery of its basic services and facilities. This tool enables LGU to: (i) gather date and information on the level of GAD mainstreaming efforts and practices; (ii) monitor and evaluate the gender-responsiveness of the organization and in the delivery of basic services and facilities; and (iii) identify the gaps and corresponding strategies towards achieving gender-responsive local governance. The tool consists of six forms to be accomplished by the LGU, with rating scale system from 0 to 4 in recognizing the value of every effort in mainstreaming GAD therein.

The priority in GAD planning and budgeting includes PAPs that address gender mandates and gender issues of government agencies. These PAPs are gender-responsive initiatives to ensure that GAD is present and mainstreamed in government agencies.  The GAD budget for PAPs on gender mainstreaming of at least five percent (5%) is a way to influence the remaining budget of ninety-five percent (95%) of the entire plans and programs of government agencies. Thus, the utilization and outcome of the GAD budget are annually monitored and evaluated in terms of its success in influencing the gender-responsive implementation of the entire agency plans, program, and budget. 

A knowledge management system that provides a ready information/ answers to the frequently asked questions (FAQs) regarding gender and development. You may access it here: https://www.coa.gov.ph/gad/knowledgebase 

– Video Tutorial

Reference:
COA Memorandum No. 2022-001 – January 18, 2022 re: Dissemination and Implementation of Gender and Development (GAD) Knowledgebase

• Republic Act (RA) No. 9710, the Magna Carta of Women (MCW), which was approved on August 14, 2009. The law created the Philippine Commission on Women (PCW) which replaced the National Commission on the Role of Filipino Women (NCRFW). Under the law, the PCW is the primary policy-making and coordinating body of women and gender equality under the Office of the President, as well as the monitoring body and oversight to ensure the implementation of the law.

• Section 14, Article II of the 1987 Constitution provides the State policy, thus: “The State recognizes the role of women in nation-building, and shall ensure the fundamental equality before the law of women and men.”

• Presidential Decree No. 633 issued on January 7, 1975 created the NCRFW in view of the designation of the General Assembly of the United Nations (UN) of 1975 as International Women’s Year with the central theme of “Equality, Development and Peace”. The UN convened an international conference and launched an international action-program, including short and long-term measures aimed at achieving the integration of women as full and equal partners with men in the total development effort. Hence, the NCRFW was tasked to review, evaluate and recommend measures, including priorities, to ensure the full integration of women for economic, social, and cultural development at national, regional and international levels and to ensure further equality between men and women.

The GAD Services of the Office of the City Mayor as the designated GFPS Secretariat, shall assist the GFPS ExeCom and the TWG in the performance of their roles and responsibilities, specifically on the provision of administrative and logistical services; preparation of meeting agenda; and documentation of GFPS' meeting and GAD-related activities.

• Executive Order No. JD 2024-002 Reconstituting of LGU GFPS

The GAD Technical Working Group (TWG) shall be responsible for providing technical and administrative support to the GFPS in implementing the GAD Code. It shall have the following functions to ensure effective and consistent implementation of the provision of the GAD Code such as:

1. Facilitate the gender mainstreaming efforts of the LGU through the GAD planning and budgeting process

2. Formulate the LGU GPB in response to the Gender Gaps and issues faced by their constituents including their women and men employee

3. Assist the capacity and competency development of  and provide technical assistance to the offices or units of the LGU. In this regards, the TWG shall work with the City Human Resources Management Office (CHRMO) on the development and implementation of  capacity development program on GAD for  its employee, as necessary.

4. Coordinate with the various units/offices of the LGU and ensure their meaningful participation in strategic and annual planning exercises on GAD including the preparation, consolidation, and submission of GPBs

5. Lead the conduct of advocacy activities and the development of information, education, and communication (IEC) materials to ensure critical support of local elected officials, department heads and staff, and relevant stakeholders to the GFPS and to gender mainstreaming 

6. Monitor the implementation of GAD-related PPAs and suggest corrective measures to improve their implementation 

7. Prepare and consolidate LGU GAD Accomplishment Reports and other GAD-related reports; and

8. Provide regular updates and recommendations to the LCE or GFPS ExeCom regarding GFPS' activities and the progress of the LGU in gender mainstreaming based on the feedback and reports of the concerned LGU offices/units, stakeholders and constituents. 

Reference: 

• Executive Order No. JD 2024-002 Reconstituting of LGU GFPS

The City GFPS Executive Committee shall ensure the promotion of women's empowerment and equality between women and men in the City. To achieve these, it shall perform the following powers and duties; 

1. Provide policy advice to the LCE to support and strengthen the GFPS and the LGU's gender mainstreaming efforts

2. Direct the identification of GAD strategies, PPAs and targets based on the results of the gender analysis and gender assessment, taking into account the identified priorities of the LGU and the gender issues and concerns faced by the LGU's constituents and employees.

3. Ensure the timely submission of the LGU GPB, GAD AR and other GAD-related reports to the DILG which shall be consolidated for submission to PCW and appropriate oversight agencies

4. Ensure the effective and efficient implementation of the GAD PPAs and the judicious utilization of the GAD Budget

5. Build and strengthen the partnership of the LGU with concerned stakeholders such as women's group or CSOs, national goverment agencies, GAD experts, and advocates, among others in pursuit of gender mainstreaming

6. Recommend awards and/or incentives to recognize outstanding GAD  PPAs or individuals who have made exemplary contribution to GAD

7. All other duties/responsibilities/functions that may be deemed necessary to achieve its goals.

Reference: 

• Executive Order No. JD 2024-002 Reconstituting of LGU GFPS

Monitoring and Evaluation Committee shall perform and undertake the following:

1. The GFPS shall prepare annual status reports on the institutional mechanism for gender mainstreaming and submit these to the DILG Regional Office for consolidation

2. The GFPS shall submit their annual GAD ARs formulated based on their GPBs to the City/Municipal Government in case of barangays, to the Provincial Government, in case of cities and municipalities, and to the DILG Regional Offices in case of provinces not later than the end of January of the ensuing year for review and consolidation. 

3. The DILG Regional Offices shall review and consolidate the GAD ARs and status reports submitted to them by the LGUs for submission to the DILG-Bureau of Local Government Development (DILG_BLGD).

4. A review after three (3) years and an end-term evaluation of the GAD Strategic Framework and GAD Strategic Plan shall be conducted by the GFPS and reports shall be prepared and submitted to DILG

5. THe 3-year progress report shall reflect the status of accomplishments based on the analysis of the desired results and outcomes as well as variances

6. The end-term report shall reflect the overall assessment of the implementation of the GAD agenda based on the goals and desired results/outcomes. It shall also reflect the variances, including unintended results, and the reasons for such, as well as the recommendations and lessons learned. Agencies shall submit together with the end-term report, a narrative of its GAD accomplishments, which may include success stories and good practices

7. The result of the evaluation may serve as a basis for formulating its GAD Agenda for the next planning period

8. 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 tem. The Submission shall be done not later than June of the next term; and 

9. All M&E activities shall be included in the annual GPB

Reference: 

• Executive Order No. JD 2024-002 Reconstituting of LGU GFPS

• Take the lead in mainstreaming gender perspectives in the PPAs of the Commission

• Provide technical assistance to offices or units within the organization on gender mainstreaming

• Lead in setting up appropriate systems and mechanisms to ensure the generation, processing, review and updating of sex-disaggregated data or GAD database of the Commission to serve as basis in performance-based responsive planning

• Spearhead the preparation of the GAD Plan and Budget, and Accomplishment Report of the Commission

• Lead in monitoring the effective implementation of GAD-related policies and the annual GAD Plan and Budget

• Establish and strengthen the external link with the PCW and other agencies or organizations working on women’s right and gender and development to harmonize and synchronize GAD efforts at various levels of governance

• Recommend and plan an appropriate capacity development program on GAD for COA Employees as part of and implemented under COA’s regular human resource development program

COA Resolution No. 2015-039 – December 1, 2015 re: Revised Guidelines on Mainstreaming Gender and Development (GAD) and the Adoption and Institutionalization of the GAD Strategic Framework in the Commission on Audit
COA Resolution No. 2010-005 – August 5, 2010 re: Guidelines in the Mainstreaming and Institutionalization of Gender and Development in the Commission on Audit

Since 1995 to present, the General Provisions of the annual General Appropriations Acts (GAAs) has a provision on the preparation of the GAD Plan and GAD AR. Section 32 of the General Provisions of the 2021 GAA requires government agencies to:

• formulate a GAD Plan designed to address gender issues within their concerned sectors or mandate and implement the applicable provisions under RA No. 9710, Convention on the Elimination of All Forms of Discrimination Against Women (CEDAW), the Beijing Platform for Action (BPfA), the Philippine Plan for Gender-Responsive Development (1995-2025) and the Updated Philippine Development Plan (PDP) 2017-2022;

• integrate the GAD Plan in the regular activities of the agencies, which shall be at least five percent (5%) of their budgets;

• evaluate the utilization of GAD budget based on the GAD performance indicators identified by said agencies; and

• prepare and submit the annual GAD Plan and annual GAD AR, subject to the guidelines issued by the agencies concerned.

Section 36 of RA No. 9710 provides that GAD programs addressing gender issues and concerns shall be designed and implemented based on the mandate of the agencies and LGUs, RA No. 7192, the Women in Development and Nation Building Act, gender equality agenda of the government and other GAD-related legislation, policies, and commitments. This section also provides:

• The development of GAD programs proceeds from the conduct of gender analysis of its policies, programs, services and the situation of its clientele; the generation and review of sex-disaggregated data; and consultation with gender/women’s rights advocates and agency/women’s clientele.

• The cost of implementing GAD programs is at least five percent (5%) of the total budget appropriation of the agency or LGU. Under RA No. 7192, government agencies receiving official development assistance (ODA) shall ensure the allocation and proper utilization of five percent (5%) to thirty percent (30%) of the foreign-assisted project to gender-responsive programs; and shall report annually to the National Economic and Development Authority (NEDA) and the PCW.

• The utilization and outcome of the GAD budget shall be annually monitored and evaluated in terms of its success in influencing the gender-responsive implementing of agency programs funded by the remaining ninety-five percent (95%) budget.

The budget appropriation under the GAA consists of the following expenditure classification: Personal Services (PS), Maintenance and Other Operating Expenses (MOOE), and Capital Outlay. Accordingly, the cost of implementing the GAD PAPs indicated in the GPB may be drawn from the agency’s appropriation for PS, MOOE and/or CO.

• All departments, including their attached agencies, offices, bureaus, SUCs, GOCCs, LGUs, and other government instrumentalities shall develop and maintain a GAD database containing gender statistics and sex-disaggregated data that have been systematically gathered, regularly updated, and subjected to gender analysis for planning, programming, and policy formulation.

• GAD database maybe sourced from the human resources office of agencies, surveys, clients’ database and reports, etc.

• All 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 adopt gender mainstreaming as a strategy to promote women’s rights and eliminate gender discrimination in their systems, structures, policies, programs, processes, and procedures.

• The PCW uses its Gender Mainstreaming Evaluation Framework (GMEF) as a tool to assess and measure the level of gender mainstreaming in government agencies.

The GEWE Plan 2019-2025 is the government’s guide and key reference in formulating GAD plans and budgets. It is the third time-slice framework plan that government has formulated in support of the long-term perspective plan, the Philippine Plan for Gender-Responsive Development (PPGD) 1995-2025. The GEWE Plan 2019-2025 covers four years of the Updated Philippine Development Plan (PDP) 2017-2022 and the remaining years of the PPGD 1995-2025.  

Per COA Memorandum No. 2020-001 dated January 07, 2020, GPBAIS facilitates the preparation, review, consolidation and submission of the COA GAD Plans, Budget and Accomplishment Reports .

An agency may have major programs/projects with approved appropriations. The whole budget appropriations for major programs/projects or a portion thereof may be attributed as gender-responsive program using the appropriate Harmonized Gender and Development Guidelines (HGDG) design checklists during the GAD planning and budgeting phase. Subjecting a major program/project to HGDG is one way of increasing GAD budget allocation and utilization, and gender-responsiveness of government agencies. 

LGUs are encouraged to develop and pass a GAD Code based on the gender issues and concerns in their respective localities based on consultation with their women constituents and the women’s empowerment and gender equality agenda of the government. The GAD Code shall also serve as basis for identifying PAPs on GAD to support their efforts in recognizing, respecting, protecting, fulfilling and promoting women’s human rights towards the attainment of women’s empowerment and gender equality in their locality, following the guidelines of the PCW. The Department of the Interior and Local Government (DILG), in close coordination with the PCW, shall assist LGUs in the development and passage of heir GAD Codes as well as monitor their implementation.  

• PCW Memorandum Circular (MC) No. 2018-04 dated May 4, 2018 provides the guidelines and procedures in the formulation, implementation, monitoring, and evaluation of the multi-year GAD Agenda as basis for the annual GAD Plans and Budgets of agencies.

• The GAD Agenda is the agency’s strategic framework and plan on gender mainstreaming, and achieving women’s empowerment and gender equality. It shall:

  • serve as basis in identifying programs, activities, and projects to be undertaken to achieve the GAD goals and outcomes;

  • provide the monitoring and evaluation (M&E) framework for assessing GAD results and outcomes that shall be the basis for strengthening the mainstreaming of a GAD perspective in the agency’s operations and programs; and

  • be formulated in a participatory, consultative and inclusive process. It shall consider the results from consultations with women target beneficiaries as well as women’s groups/organizations working on the sector and other concerned stakeholders, and the identified gaps resulting from gender analysis.

All departments, including their attached agencies, offices, bureaus, SUCs, GOCCs, LGUs, and other government instrumentalities shall establish or strengthen their GFPS or similar GAD mechanism to catalyze and accelerate gender mainstreaming within the agency or LGU.

The GFPS shall be composed of the agency head or local chief executive, an executive committee with an Undersecretary (or its equivalent), LGU official, or office in a strategic decision-making position as Chair; a technical working group or secretariat which is composed of representatives from various divisions or offices within the agency or LGU.

COA and PCW issuances, RA No. 9710 and its implementing rules and regulations, GMEF, HGDG, GeRL Assessment Tool, GEWE Plan 2019-2025, etc 

• GAD Focal Point System (GFPS)

• GAD Agenda

• GAD Plan and Budget, and Accomplishment Report

• GAD Database and Sex-Disaggregated Data

• GAD Code for local government units

The GPB and GAD AR are documents which reflect various plans, programs, activities and projects (PAPs) on gender mainstreaming annually prepared by government agencies and submitted to the PCW, in compliance with the requirements of RA No. 9710.  The PCW issues annual guidelines on the preparation and submission of the GPB and GAD AR through its Gender Mainstreaming Monitoring System (GMMS). The agency issued PCW MC Nos.  2019-02 dated August 1, 2019 and 2020-03 dated April 27, 2020 on the submission of the 2020 GPB; and PCW MC No. 2021-01 dated January 20, 2021 for the 2020 AR.  

Audit of GAD Funds – refers to a comprehensive audit of government agency’s policies, funds, programs, projects and activities focusing on the area of gender and development to determine economy, efficiency, and effectiveness of interventions in addressing gender issues. The COA performs audit of GAD funds pursuant to its mandate under Section 36 of RA No. 9710.

Gender Audit – refers to a form of “social audit” or “quality audit” which determines whether the organization’s internal practices and related support systems for gender mainstreaming are effective and are reinforcing each other and are being followed. This tool or process assists organizations in establishing a baseline, identifying critical gaps and challenges, and recommending ways of addressing them. The PCW performs gender audit. 

Gender Equality – refers to the principle asserting the equality of men and women and their right to enjoy equal conditions realizing their full human potentials to contribute to and benefit from the results of development, and with the State recognizing that all human beings are free and equal in dignity and rights.

Gender Equity – refers to the policies, instruments, programs, services, and actions that address the disadvantaged position of women in society by providing preferential treatment and affirmative action. Such temporary special measures aimed at accelerating de factor equality between men and women shall not be considered discriminatory but shall in no way entail s a consequence the maintenance of unequal or separate standards. These measures shall be discontinued when the objectives of equality of opportunity and treatment have been achieved.

Gender Mainstreaming – refers to the strategy for making women’s as well as men’s concerns and experiences an integral dimension of the design, implementation, monitoring, and evaluation of policies and programs in all political, economic, and societal spheres so that women and men benefit equally and inequality is not perpetuated. It is the process of assessing the implications for women and men in any planned action, including legislation, policies, or programs in all areas and at all levels.

Violence Against Women – refers to any act of gender-based violence that results in, or is likely to result in, physical, sexual, or psychological harm or suffering to women, including threats of such acts, coercion, or arbitrary deprivation of liberty, whether occurring in public or in private life.

Women Empowerment – refers to the provision, availability, and accessibility of opportunities, services and observance of human rights which enable women to actively participate and contribute to the political, economic, social, and cultural development of the nation as well as those which shall provide them equal access to ownership, management, and control of production, and material and informational resources and benefits in the family, community and society.

• The GAD budget, which is the cost of implementing the GAD plan, shall form part of, and is not in addition to the agency’s approved budget appropriation. As provided in RA No. 9710, the cost of implementing GAD programs is the agency’s GAD budget which is at least five percent (5%) of the agency’s total budget appropriations. The allocation and utilization of the GAD budget may either be by direct charging or by attribution. 

COA Circular No. 2014-001 dated March 18, 2014 and COA Memorandum No. 2018-009 dated August 14, 2018 provide the audit guidelines in the conduct of audit of GAD funds and activities of all government agencies. The results of audit are incorporated in the annual audit reports (AARs) under a sub-topic on “Gender and Development”. All audit observations and recommendations in the AARs are consolidated by Sector and the Consolidated GAD Audit Observations and Recommendations are included in the Annual Financial Reports of NGAs, GOCCs, and LGUs; a copy of which is given to the PCW for its consideration in policy-making and to the DILG for that of the LGUs.

• The Performance Audit Office has also considered GAD in the conduct of performance audits. As an example, the performance audit report on the Bureau of Fire Protection has substantial discussion on the GAD pertaining to women fire marshals. The audit report may be accessed at the COA Website.

• Further, the audit of government programs implementing the Sustainable Development Goals also takes into consideration GAD-related matters.

• The COA GFPS has already requested the Quality Assurance Office to include GAD among its criteria in the conduct of quality assurance review of audit reports.

• Most recently, though the initiative of the COA GFPS, the Government Accountancy Sector has proposed to a COA Circular on the establishment of Responsibility Center for GFPS in all government agencies in order to track down their GAD-related expenses in the financial statements. The COA Commission Proper has already approved the COA Circular for compliance of all government agencies.