Audit of GAD Funds and Activities (COA Circular

GAD
AUDIT OF
GENDER AND
DEVELOPMENT
(GAD) FUNDS
AND ACTIVITIES
COA Circular No. 2014

dated March 18, 2014
DIVINIA M. ALAGON
Assistant Commissioner
Chair, Sub-committee on Gender Audit
AUDIT OF GAD
Sex
Disaggregated
Data
Gender Mainstreaming
GAD Focal Point System
GENDER
ISSUES
Law (MCW)
Plans
(PPGRD,
WEDGE)
Rules and
Regulations
GAD
Programs
&
Projects
IRRBA and
Unified/
Integrated
Audit Strategy
Financial and
Compliance
Audit
VFM
Audit
Fraud
Audit
DEFINITION OF
TERMS
Audit of GAD Funds
Gender Audit
Gender and
Development (GAD)
Gender
Sex
Gender
Mainstreaming
refers to a comprehensive audit of

a government agencys 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
(Section 7B Rule II, IRR, Magna
Carta on Women)
DEFINITION OF
TERMS
Audit of GAD Funds
Gender Audit
Gender and
Development (GAD)
Gender
Sex
Gender
Mainstreaming
refers to a form of social audit or

Quality audit which determines
whether the organizations 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
baseline, identifying critical gaps
and challenges, and recommending
ways of addressing them.(Section 7
G of Rule II of the IRR of RA No.
9710. Magna Carta of Women
DEFINITION OF
TERMS
Audit of GAD Funds
Gender Audit
Gender and
Development (GAD)
Gender
Sex
Gender
Mainstreaming
refers to a development perspective

and process that is participatory and
empowering, equitable, sustainable,
free from violence, respectful of
human rights, and supportive of selfdetermination and actualization of
human potentials. It seeks to
achieve gender equality as a
fundamental value that should be
reflected in development choices
and contends that women are active
agents of development, not just
passive recipients of development.
DEFINITION OF
TERMS
Audit of GAD Funds
Gender Audit
Gender and
Development (GAD)
Gender
Sex
Gender
Mainstreaming
refers to the socially differentiated

roles, characteristics and
expectations attributed by culture
to women and men.
identifies the social behavior of
women and men and the
relationship between them.
Gender roles and attributes are
not natural or biologically given.
DEFINITION OF
TERMS
Audit of GAD Funds
Gender Audit
Gender and
Development (GAD)
Gender
Sex
Gender
Mainstreaming
a natural distinguishing variable

based on biological characteristics
of man or woman. It refers to
physical attributes pertaining to a
persons body contour, features,
genitals, hormones, genes,
chromosomes and reproductive
organs. Sex differences between
women and men are biological.
DEFINITION OF
TERMS
Audit of GAD Funds
Gender Audit
Gender and
Development (GAD)
Gender
Sex
Gender
Mainstreaming
refers to the strategy for making

womens and mens concerns and
experience an integral dimension of
the design, implementation,
monitoring and evaluation of policies
and programs in all social, political,
civil, and economic 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 of
any planned action, including
legislation, policies, or programs in
all areas and at all levels
IRRBA
INTEGRATED RESULTS
AND RISK-BASED AUDIT
GENERAL GUIDELINES
SPECIFIC GUIDELINES
Annual Audit
Integrated in the regular audit using IRRBA
strategic planning and risk identification
Planning (agency audit planning and risk assessment
Delivery (execution and conclusion and reporting)
monitoring (quality control system)
GAD Focal Point may conduct separate planning
SA as part of planning/understanding the agency shall see

that the audited agency thru the GAD Focal Point or internal
control unit conduct gender mainstreaming or self
assessment
AUDIT OF GAD
Sex
Disaggregated
Data
Gender Mainstreaming
GAD Focal Point System
GENDER
ISSUES
Law (MCW)
Plans
(PPGRD,
WEDGE)
Rules and
Regulations
GAD
Programs
&
Projects
IRRBA and
Integrated
Unified/
Integrated
Audit Strategy
Financial and
Compliance
Audit
VFM
Audit
Fraud
Audit
GENERAL GUIDELINES
SPECIFIC GUIDELINES
INTEGRATED RESULTS AND

RISK-BASED AUDIT FRAMEWORK
STRATEGIC PLANNING AND RISK IDENTIFICATION
PLANNING
DELIVERY
Agency Audit Planning

and Risk Assessment
Execution
MONITORING
(Quality Control System)
Conclusion
and
Reporting
GENERAL GUIDELINES
SPECIFIC GUIDELINES
1. Identifying the risk in the strategic level and the agency

level
2. Prioritizing the risk
3. Determining the audit action to be employed (financial
and compliance, value for money audit, fraud audit)
4. Audit execution
5. Report preparation
6. Monitoring (Quality control system)
GENERAL GUIDELINES
SPECIFIC GUIDELINES
RISK the threat that an event, action or inaction will
adversely affect the agencys ability to

successfully achieve its mandate and objectives
and execute its strategies.
Samples of Risk:
The risk that gender and development (GAD) as a development approach will not
succeed due to indifference and inaction of officials of the government.
The risk that GAD will not prosper due to inherent weaknesses in the physical
make-up of women.
The risk that cases of HIV-Aids will increase in the next two years due to
inefficient information dissemination on the disease
The risk that the rate of human trafficking will increase due to lack coordination
with foreign governments.
GENERAL GUIDELINES
SPECIFIC GUIDELINES
follow the
money trail
audit
top to
bottom audit
or vertical
audit
Unified/
Integrated Audit
Strategy
horizontal
audit
GENERAL GUIDELINES
SPECIFIC GUIDELINES
Shall always be a priority area for agencies with resident

audit teams
For agencies under audit team approach, audit will depend
on the result of risk assessment and identification and
materiality of the funds involved
Audit response may consist of:
Financial and compliance audit
Value for money audit
Fraud audit (when there are glaring badges of fraud in the
transactions concerning GAD)
GENERAL GUIDELINES
SPECIFIC GUIDELINES
Results of audit maybe favourable and unfavourable
Incorporated in the Annual Audit Report under the heading

Gender and Development
A separate report shall be prepared when required by this
Commission and funding institutions such as international
organizations
GENERAL GUIDELINES
SPECIFIC GUIDELINES
A. AUDIT OF APPROPRIATIONS / BUDGET FOR GAD

- shall see :
whether at least 5 per cent of the appropriations authorized for

gender and development under existing laws and regulations were
indeed appropriated and utilized for the purpose
Audit procedures shall be designed to verify whether the agency

GAD budget were allocated using any or a combination of the
following:
a. As a separate GAD Fund to support GAD Focused programs, projects and
activities;
b. As fund to support integrating gender-perspectives in regular/flagship
programs and projects.
c. As counterpart fund to support gender-responsive Official Development
Assistance (ODA)-funded projects.
GENERAL GUIDELINES
SPECIFIC GUIDELINES
A. AUDIT OF APPROPRIATIONS / BUDGET FOR GAD
In case of ODA Funded projects (included and not included in

the General Appropriations Act)
shall verify whether 5-30% of funds from foreign

governments and multilateral agencies are in support of
gender responsive programs
Shall look into specific budget items where GAD budget is

drawn
GENERAL GUIDELINES
SPECIFIC GUIDELINES
B. FINANCIAL AND COMPLIANCE AUDIT
Shall be in accordance with existing guidelines on financial and

compliance audit
rules on regulations on IIUEEU

Funds for GAD may be used for:
Programs and projects for which corresponding gender issues have
already been identified under the Philippine Plan for GenderResponsive Development 1995-2025 (EO 273) or for gender issues
identified by the GAD Focal Point in the course of conduct of a
gender audit or in the gender analysis and review of sex
disaggregated data of the agency
PAPs included in the PCW-endorsed GAD Plan;
GENERAL GUIDELINES
SPECIFIC GUIDELINES
Personal Services such as salaries of agency personnel assigned

to plan, implement and monitor GAD PPs on full time and part
time basis or as an additional duty, provided that:
rules of hiring and creation of position are followed
in case of those rendering part time services, only the salary
proportionate to the time devoted to GAD shall be
considered in the computation of cost of the particular
activity
no additional bonuses and allowances except when there is a
specific law or authority from the President
GENERAL GUIDELINES
SPECIFIC GUIDELINES

Maintenance and Operating Expenses
supplies and materials
Attendance to training abroad
Capacity Development on GAD
Equipment or capital outlay
necessary
can be operated by corresponding technical employee
price reasonable and quantity not excessive
GENERAL GUIDELINES
SPECIFIC GUIDELINES
The result of audit if material, shall be among the basis in

determining the fairness of presentation of financial
statements.
Existing Philippine government auditing and accounting

standards and rules and regulations shall be applied.
Compliance with existing laws and regulations on gender

and development such as the MCW and its IRR shall be
looked into. In particular, compliance with Rule VIInstitutional Mechanism of the IRR of the MCW Should be
verified.
GENERAL GUIDELINES
SPECIFIC GUIDELINES
Verification of the total amount of appropriation for GAD shall be

computed by comparing the amount incorporated in the GAD Budget
with that of the total appropriation of the agency for the purpose of
determining whether they are equivalent to at least 5% per cent of the
said total. On the other hand, total amount spent for the GAD project
shall be ascertained from the amount disclosed in the GAD
Accomplishment Report.
Absence of a GAD Plan and Budget prepared by the agency shall not
deter the auditor from verifying whether funds were used for the
implementation of projects on GAD. The Auditor shall verify whether
GAD activities were nevertheless conducted by the Agency and whether
compliance with existing laws and regulations on GAD like the Magna
Carta on Women were made. Consequently, said activities shall also be
assessed by the Auditor;
GENERAL GUIDELINES
SPECIFIC GUIDELINES
In the absence of a GAD Plan and Budget, information shall be

secured from the GAD Focal Point or the Chief accountant of
the agency on the sources of funds for GAD. Whether or not
the funds used for a specific project were integrated in the
regular budget of the agency should also be ascertained
GENERAL GUIDELINES
SPECIFIC GUIDELINES
C. AUDIT OF GAD PROJECTS

In the audit of GAD projects, the following should be considered:
a. Whether GAD Funds were devoted/used for projects
which are within the context of the agencys mandate;
and
b. approved/or recommended by the PCW and which shall
either be organization-focused or client-focused.
In particular, the audit shall include determination of whether or
not areas identified in the MCW and its IRR were given priority.
GENERAL GUIDELINES
SPECIFIC GUIDELINES

Sample areas are :
the development of a GAD Code for LGUs
provision of legal aid, counseling and medical

treatment of victims of VAWs and sexual harassment in
all LGUs, national government agencies (NGAs),
government-owned and controlled corporations
(GOCCs) and State Universities and Colleges (SUCs
Establishment of sex disaggregated data as well as

capacity building on GAD
establishment of a Violence Against Womens (VAW)

desk for Barangays,
GENERAL GUIDELINES
SPECIFIC GUIDELINES
Whether GAD Projects are aligned to the PPGD for 1995-2025.

Whether GAD Projects are responsive to gender issues in the
agency as determined by its GAD Focal Point.
Expenditures for projects without a well defined gender issue

to be addressed shall not be considered as a GAD related
project
shall be excluded in the computation of the mandated

appropriation for GAD.
Consequently, the Audit Team shall evaluate the transaction

for issuance of an NS or ND, as the case may warrant.
GENERAL GUIDELINES
SPECIFIC GUIDELINES

In the determination of gender issues, reference may be made to
the:
PPGD for 1995 - 2025,

the law on Disaster Risk Reduction Management (DRRM),
and
other laws on gender and development
programs and projects of the national government on the
subject.
Further, whether or not the gender issue was identified based on

the result of gender audit, gender analysis or sex disaggregated
data shall be established.
GENERAL GUIDELINES
SPECIFIC GUIDELINES
Sample Gender Issues

Violence against Women and Children
Maternal care and Infant Health
Nutrition, mental health and care for the elderly
Pregnancy outside of marriage
Establishment of VAWs Desk in Barangays
Preparation of Local GAD Code
Access to business and capital
GENERAL GUIDELINES
SPECIFIC GUIDELINES

whether the projects are in accordance with the
Harmonized Gender and Development Guidelines (HGD)
issued by the NEDA, the PCW and the Official
Development Assistance Gender and Development
Network
Audit shall not be confined to the verification of the
status of accomplishment vis-a-vis the GAD Plan but shall
include a determination of how the agencys policies,
programs, projects and procedures address gender issues
Evaluation of efficiency, economy, effectiveness of the
agencys mainstreaming activities
Attribution of Project Funds to GAD

HGG
SCORE
DESCRIPTION
Corresponding budget of the program that

may be attributed to GAD Budget
0% or no amount of the program budget may
Below 4.0
GAD is invisible
4.1-7.9
Promising GAD
prospects
(conditional pass)
8.0 - 14.9
Gender sensitive
15.0 - 19.9
Gender
Responsive
75% of the budget of the program may be
20.0
Fully gender
responsive
be attributed to the GAD budget

attributed to the GAD budget

Updated Guidelines
for the Prevention and
Disallowance of
Irregular, Unnecessary,
Excessive, Extravagant
and Unconscionable
Expenditures
COA Circular No. 2012-003

dated Oct. 20, 2012
COA Circular No. 2012-003 dated Oct. 20, 2012

Updated Guidelines for the Prevention and disallowance of
Irregular, Unnecessary, Excessive, Extravagant and
Unconscionable Expenditures
Irregular Expenditures
Illegal Expenditures
Unnecessary Expenditures
D Excessive Expenditures
E
Extravagant Expenditures
Unconscionable Expenditures
IRREGULAR
EXPENDITURES
signifies expenditures incurred without

adhering to established rules,
regulations, procedural guidelines,
policies, principles or practices that have
gained recognition in laws.
Incurred if funds are disbursed without

conforming with prescribed usages and
rules of discipline
IRREGULAR
EXPENDITURES
Examples of Irregular Expenditures

1. Payment of salaries or wages of laborers
under a labor payroll to persons other than
the payees unless properly authorized by
the latter
2. Release of funds to NGOs/POs for money
market placement, time deposit or other
forms of investments
ILLEGAL
EXPENDITURES
expenditures which
tantamount to violation
of laws
ILLEGAL
EXPENDITURES
Examples of Illegal Expenditures
Payment for contracts without the prior

approval of the Sanggunian under the
following conditions:
In case of re-enacted budget:
For new contracts entered into by the local

chief executive covering contractual
obligations included in the previous years
annual and supplemental budget
ILLEGAL
EXPENDITURES
Examples of Illegal Expenditures

Payment for contracts without the prior approval of the
Sanggunian under the following conditions:
In case of regularly enacted budget:

For projects described in appropriation ordinances in generic
terms such as infrastructure projects, inter-municipal
waterworks, drainage and sewerage, flood control, irrigation
systems projects, reclamation projects, roads and bridges
For purchase of goods and services which are neither
specified in the appropriation ordinance nor encompassed
within the regular personal services and maintenance
operating expenses
UNNECESSARY
EXPENDITURES
Those which could not pass the test of

prudence or the diligence of a good father of
a family, thereby denoting non-responsiveness
to the exigencies of the service
Those not supportive of the implementation

of the objectives and mission of the agency
relative to the nature of its operation
Expenditures which are not essential or that

which can be dispensed with without loss or
damage to property is considered unnecessary
UNNECESSARY
EXPENDITURES
Examples of Unnecessary Expenditures

1. Construction of buildings and/or procurement
of equipment not actually needed or without
intended purpose, not put to use or use for
purposes other than the intended purpose, not
completed and could not be properly
maintained or operations sustained
EXCESSIVE
EXPENDITURES
signifies unreasonable expenses or expenses

incurred at an immoderate quantity and
exorbitant price
Includes expenses which exceed what is usual

or proper as well as expenses which are
unreasonably high and beyond just measure
or amount
Include expenses in excess of unreasonable

limits
EXCESSIVE
EXPENDITURES
Examples of Excessive Expenditures

1. Overpricing of purchases, characterized by
grossly exaggerated or inflated quotations, in
excess of the current and prevailing market
price by a 10% variance from the purchased
item
2. Payment for repair of government equipment
at a cost exceeding 30 percent of the current
market price of the same or similar item
EXCESSIVE
EXPENDITURES
Examples of Excessive Expenditures

3. Procurement of materials in excess of the
requirements which eventually expires such as
vaccines, medicines, seeds, fertilizers,
pesticides, among others
4. Inclusion in the contract of a specific

infrastructure project, special items such as
motor vehicles and computers which
unnecessarily increased project costs due to
provision of indirect cost
EXTRAVAGANT
EXPENDITURES
Those incurred without restraint,

judiciousness and economy
Exceeds the bounds of propriety

Those which are immoderate, prodigal
lavish, luxurious, grossly excessive and
injudicious
EXTRAVAGANT
EXPENDITURES
Examples of Extravagant Expenditures

1. Conduct of out of town meetings
which can be made within office
premises
2. Use of expensive decorative lamp
posts and other similar items and
expenditures
UNCONSCIONABLE
EXPENDITURES
Expenditures which are unreasonable

and immoderate, and which no man in
his right sense would make, nor a fair
and honest man would accept as
reasonable, and those incurred in
violation of ethical and moral standards
UNCONSCIONABLE
EXPENDITURES
Examples of Unconsionable Expenditures
1) Grant of exorbitant and unreasonable
bonuses, allowances and fringe benefits to
public officials and employees and members of
governing boards
2) Payment of excessive and unreasonable
retirement benefits
3) Overpricing in significant amounts exceeding
100% of the current and prevailing market
price
GOVERNMENT WIDE OR
SECTORAL AUDIT ON GAD
The GAD Focal Point in coordination with other audit
sectors and the Special Services Sector (SSS) may initiate
the conduct of performance/operations audit on a
government wide or sectoral basis.
Funds for the audit shall be incorporated in the GAD
budget.
Audit observations on GAD shall be consolidated by each

Regional Office and Cluster and shall be submitted to the
GAD Secretariat for consolidation.
RESPONSIBILITY OF THE
AUDITED AGENCY
The Audited agency shall submit a copy of the Annual
GAD Plan and Budget (GPB) to the COA Audit Team
assigned to the agency within five (5) days from the
receipt of the approved plan from the PCW or their
mother or central offices, as the case maybe. Likewise, a
copy of the corresponding Accomplishment Report shall
be furnished the said Audit Team within five (5) days
from the end of January of the (ensuing) preceding year.
PROVISIONS IN THE
MAGNA CARTA OF WOMEN (MCW)
WHICH CAN BE AREAS OF AUDIT
For Local Government Units (LGUs)
PROVISIONS IN THE MAGNA CARTA OF WOMEN (MCW) WHICH CAN BE AREAS OF AUDIT
PROVISIONS Rule IV Section 12 of the IRR MCW RIGHTS AND EMPOWERMENT

SPECIFIC PROVISIONS
B. Women shall have the right to protection and
security in situation of emergency, armed
conflict, and militarization. x x x x In
situations of emergency, armed conflict and
militarization, the following shall be observed:
xxxxx
2. Special efforts shall be made to ensure the
full participation of women in the planning
and management of relief operations. the
Office of the Presidential Adviser on the
Peace Process (OPAPP) x x x x x x, local
government units and other concerned
agencies, shall, in their humanitarian
actions, observe and implement
international standards such as the
Minimum Initial Service Package (MISP) for
Reproductive Health.
3.
In the provision of relief supplies, due

consideration shall be given to the
specific requirements of pregnant
women, lactating mothers, sick people,
senior citizens, persons with disabilities,
and children.
xxxxx
The LGUs and DSWD shall provide psychosocial

interventions to combatants and noncombatants especially children who suffered
from armed conflicts.
xxxxx
LGUs shall provide temporary shelter to
displaced women and children in situations of
armed conflict.
PROVISIONS Rule IV Section 12 of the IRR MCW RIGHTS AND EMPOWERMENT

SPECIFIC PROVISIONS
C. All government personnel including

appointing authorities, local chief
executives (LCEs) of LGUs and those
in the managerial positions involved
in the protection and defense of
women against gender-based
violence, shall regularly undergo the
mandatory training on gender and
human rights particularly on the
cycle of continuum of violence,
counseling and trauma healing.
xxxxx
D. All barangays shall establish a
Violence Against Women (VAW)
Desk. The punong barangay shall
designate a VAW Desk person
trained in gender-sensitive handling
of cases, prefereably a woman
barangay Kagawad or woman
barangay tanod.
PROVISIONS Rule IV Section 13 - WOMEN AFFECTED BY DISASTER, CALAMITIES AND

OTHER CRISIS SITUATIONS
SPECIFIC PROVISIONS
A. The national, regional and local disaster
coordinating councils shall ensure the
participation of women in the
development of a genderresponsive
disaster management, including
preparedness, mitigation, risk reduction
and adaptation.
B. In disasters, calamities and other crises,
LGUs and agencies concerned in all phases
of relief, recovery, rehabilitation and
reconstruction efforts shall develop and
implement a gender-responsive and rightsbased work and financial plan that include:
xxxxx
2. Improved collection and use of age and sexdisaggregated data and reproductive health
indicators in rapid and comprehensive
assessments for strategic gender analysis and
programming of humanitarian response;
xxxxx
4. Proactive adoption of measures by camp
managers to prevent sexual violence in
evacuation centers and relocation sites which
include: (a) security and safety of women and
children as key criteria for the selection of
evacuation sites, (b) separate functional and
well-lit latrines for men and women with
locks, (c) bathing facilities with privacy, (d)
regular security patrols preferably by female
police officers; and (e) prohibition of alcohol,
drugs and gambling, among others;
xxxxx
PROVISIONS Rule IV Section 14 PARTICIPATION AND REPRESENTATION

SPECIFIC PROVISIONS
All agencies shall take proactive steps to capacitate
women employees to strengthen their qualifications
and performance to compete for third-level
positions. Given equal qualifications between men
and women, appointing authorities shall appoint
women in third level positions.
xxxxx
2. All NGAs, and whenever applicable the LGUs,
shall submit to the CESB, every end of the
semester, the list of women who were
appointed to third-level positions. The CESB
shall consolidate the list and track the
qualification of women to third-level positions
and submit to the PCW for inclusion in the
report to the Congress on the implementation
of the Magna Carta of Women;
xxxxx
B. To ensure increased participation of
women in all levels of development
planning and program
implementation, at least forty percent
(40%) of membership of all
development councils from the
regional, provincial, city, municipal,
and barangay levels shall be
composed of women.
PROVISIONS Rule IV Section 14 PARTICIPATION AND REPRESENTATION

SPECIFIC PROVISIONS
Further:
1. At the regional level, the
Regional Development Councils
(RDCs) shall endeavor to
increase the women sector
representation in the council
with the view of reaching the
forty percent (40%) target; and
2. At the local level, with reference to Article 64 (d)

of the Implementing Rules and Regulations of the
Local Government Code and during the periodic
reorganization, the sex ratio of the mandated
members of the local development councils shall
be determined. In the event that the forty percent
(40%) membership is not met, women shall be
given preference in the selection of private sector
and NGO representatives and designation of the
congresspersons representative. The LCEs shall
undertake the necessary information campaign to
ensure participation of NGO women
representatives in the local development councils
and other local special bodies;
PROVISIONS Rule IV. Section 16 - EQUAL ACCESS AND ELIMINATION OF

DISCRIMINATION IN EDUCATION, SCHOLARSHIPS, AND TRAINING
SPECIFIC PROVISIONS
xxxxx
SECTION 16. Equal Access and Elimination of
Discrimination in Education, Scholarships,
and Training The State shall ensure that
gender stereotypes and images in existing
educational materials and curricula are
adequately and appropriately revised.
Gender-sensitive language shall be used at
all times. Capacity building on gender and
development (GAD), peace and human
rights education for teachers, and all those
involved in the education sector shall be
pursued toward this end. Partnerships
between and among players of the
education sector, including the private
sector, churches, and faith groups shall be
encouraged.
Expulsion and non-readmission of women faculty

due to pregnancy outside of marriage shall be
outlawed. No school shall 59 58 turn out or
refuse admission to a female student solely on
account of her being pregnant outside of
marriage during her term in school. The DepEd,
CHED and TESDA shall monitor and ensure
compliance of educational institutions to the
following:
xxxxx
5. Coordination with PNP, DOJ, CHR, DSWD, and
the LGU so that appropriate assistance are
given to female faculty and students who are
victims of rape, sexual harassment and other
forms of violence against women and
discrimination.
PROVISIONS Rule IV Section 17 - WOMEN IN SPORTS

SPECIFIC PROVISIONS
F. PSC and GAB in coordination with the DepEd,
CHED,SUCs, LGUs, and other sports-related
organizations shall endeavor to:
1. Train more female coaches for girls and
womens teams;
2. Conduct activities such as sports clinics
and seminars for potential female leaders,
coaches, teachers at least once a year;
3. Provide equal incentives and awards for
both men and women for any
competition;
4. Provide equal opportunities for
scholarships and travel grants for women
leaders, coaches and athletes with
adequate support mechanism;
5. Provide sufficient funds to support girls
and women in sports;
6.
Form more girls and women's teams in athletic

leagues like the Palarong Pambansa, University
Athletic Association
7. of the Philippines, National Collegiate Athletic
Association, Private Schools Athletic Association,
and University Games;
8. Collect sex-disaggregated data in sports
participation;
9. Promote partnerships with community-based
sports organizations; and
10. Increase the participation of the elderly women,
women with disabilities and indigenous women
through the promotion and development of
programs for them in coordination with other
sport organizations.
G.
All government agencies and LGUs are enjoined to

increase womens participation by forming womens
and girls teams in various sporting events that they
organize or sponsor.
PROVISIONS Rule IV. Section 20 - WOMENS RIGHT TO HEALTH

SPECIFIC PROVISIONS
Role of Agencies To implement the provisions on
comprehensive health services, government agencies
shall perform the following roles and functions:
6. The LGUs shall:
a. Promulgate and implement gender-responsive,
rights-based and culture sensitive local
ordinances and policies that promote the
comprehensive health of girls, adolescents,
women and elderly women, such as a GAD Code
and/or Reproductive Health Code;
b. Formulate a health human resource
development plan that will ensure the following:
i. Sufficient number of skilled health

professionals to attend to all deliveries; and
ii. Availability of qualified and capable health
service providers, to include coordination
with the academe, a human resource
deployment program to meet LGU needs;
c. Develop health programs that:

i. Encourage constituents to access and demand
services for women and girls;
ii. Involve women and girls in planning health
programs and in decision-making;
iii. Allocate budget or resources for implementing

programs for women and girls in the local level;
iv. Monitor progress of programs for women and
girls through implementation review and
research; and
v. Enhance parent effectiveness services and
programs to include continuing education on
gender-based violence such as domestic
violence, rape, incest, prostitution, trafficking
and other forms of violence against women
and girls in every barangay;
PROVISIONS Rule IV. Section 20 - WOMENS RIGHT TO HEALTH

SPECIFIC PROVISIONS
d. coordinate with DOH in the
organization of inter-local health zones
for the purpose of ensuring the
provision of health services for
neighboring communities;
e. Strengthen the local health board to
respond to the health needs of girls,
female adolescents, women and
women senior citizens;
f. Develop/design an award system to
encourage excellent performance in the
promotion and implementation of
womens health programs;
g. Organize communities with the private sector

to implement health programs for women
and girls; and
h. Continue dialogues to clarify implementation

of laws in relation to pregnancy that endangers
the life of the mother
PROVISIONS Rule IV. Section 21 - SPECIAL LEAVE BENEFITS FOR WOMEN

SPECIFIC PROVISIONS
A. Any female employee in the public
and private sector regardless of age
and civil status shall be entitled to a
special leave of two (2) months with
full pay based on her gross monthly
compensation subject to existing
laws, rules and regulations due to
surgery caused by gynecological
disorders under such terms and
conditions:
1. She has rendered at least six (6)
months continuous aggregate
employment service for the last
twelve (12) months prior to
surgery;
3. In the event that an extended leave is

necessary, the female employee may
use her earned leave credits; and
4. This special leave shall be noncumulative and non-convertible to cash.

B. The CSC, in the case of the public sector
including LGUs and other State agencies, and
the DOLE, in the case of the private sector,
shall issue further guidelines and appropriate
memorandum circulars within sixty (60) days
from the adoption of these Rules and
Regulations to operationalize said policy, and
monitor its implementation and act on any
violations thereof.
PROVISIONS Rule IV. Section 22 - EQUAL RIGHTS IN ALL MATTERS RELATING TO

MARRIAGE AND FAMILY RELATIONS
SPECIFIC PROVISIONS
B. The LGUs shall:
1. Provide trainings and seminars on the
popularization of rights and obligations of
spouses towards each other,
management of household and parental
authority to impede the stereotyping of
roles, multiple burden, marginalization
and subordination of women;
2. Through the local health office, local
social welfare and development office, or
population office, ensure gender-sensitive
conduct of pre-marriage counseling
program to promote family planning,
responsible parenthood, equal relations
and shared responsibility between
spouses in parenting and household
management;
3. Advocate that spouses have the moral

obligation and responsibility in assuring the
rights and well-being of their children,
regardless of sex;
4. Ensure that couples and individuals shall be

given the full range of information and
services for them to exercise rights to
decide over the number and spacing of
children; and
5. Include in the trainings and seminars in
barangays the education and popularization
of the Act and the Family Code, especially
on the obligations and responsibilities of
spouses to eliminate gender bias.
PROVISIONS Rule V - RIGHTS AND EMPOWERMENT OF MARGINALIZED SECTORS

Section 23 - FOOD SECURITY AND PRODUCTIVE RESOURCES
SPECIFIC PROVISIONS
The Department of Agriculture (DA), in
coordination with other concerned
departments, LGUs, and stakeholders shall:
a) ensure that girl-children and women benefit from all

DA programs;
a) undertake programs and projects on food

security that are genderresponsive;
b) ensure food safety by strengthening food

management, control and regulatory systems,
including provision of necessary facilities; and
b) recognize women as farmers and fisherfolk

and give them equal opportunities to
participate in programs and projects;
c) promote community-based seed banking initiated

and operated by women and barangay level
sustainable resource management.
c) ensure the active and direct participation of

rural womens groups, other than Rural
Improvement Clubs, in policy and program
formulation, planning and designing,
implementation, monitoring and evaluation
of DA programs at the local levels including,
but not limited to, the rice master plan;
LGUs shall formulate and implement a community-based

food security plan that shall respect religious and
cultural practices. The plan shall be integrated into the
development plans of the LGUs to ensure that it is
funded and implemented. Womens groups shall actively
participate in planning and designing, implementing,
monitoring and evaluating the plan.
xxxxx
PROVISIONS Rule V - RIGHTS AND EMPOWERMENT OF MARGINALIZED SECTORS

Section 23 - FOOD SECURITY AND PRODUCTIVE RESOURCES
SPECIFIC PROVISIONS
6. Equal access to the use and management of
fisheries and aquatic resources, and all the
rights and benefits accruing to stakeholders
in the fishing industry shall be guaranteed.
Further:
a. The DA, through the Bureau of Fisheries
and Aquatic Resources (BFAR), in
coordination with National Fisheries and
Aquatic Resources Management Council
(NFARMC), shall assist the LGUs in
developing a standard registration form
for municipal fisherfolk, fishing vessels
and gears as stated in Section 19 of the
Philippine Fisheries Code of 1998. The
Registry of Municipal Fisherfolk shall
serve as basis for the identification of
priority municipal fisherfolk who shall be
allowed to fish within the municipal
waters;
b. LGUs shall maintain an updated database of

women fisherfolk that may be accessed by BFAR,
PCW and other interested institutions for program
development and policy-making; and
xxxxx
8. There shall be no discrimination against women in
the deputization of fish wardens. Towards this end,
the LGUs shall:
a. Deputize women who are already functioning as
fish wardens within six (6) months upon adoption
of these Rules and Regulations;
b. Provide venues where womens roles as effective
fish wardens will be recognized;
c. Provide capacity development training for women
fish wardens; and
d. Provide social and legal protection for all
deputized fish wardens.
PROVISIONS Rule V. Section 24 - RIGHT TO HOUSING

SPECIFIC PROVISIONS
SECTION 24. Right to Housing The State,
through the Housing and Urban
Development Coordinating Council
(HUDCC) and its attached Key Shelter
Agencies namely the National Housing
Authority (NHA), Home Guarantee
Corporation (HGC), National Home
Mortgage Finance Corporation (NHMFC),
Social Housing Finance Corporation (SHFC),
Housing and Land Use Regulatory Board
(HLURB), Home Development Mutual Fund
(HDMF), and the LGUs, shall develop
housing programs for women that are
localized, simple, accessible, with potable
water and electricity, secure, with viable
employment opportunities, and affordable
amortization. In this regard, the State shall
consult women and involve them in
community planning and development,
especially in matters pertaining to land use,
zoning, and relocation.
A. The HUDCC, Key Shelter Agencies and the LGUs shall:

1. Ensure full participation and involvement of
women in land use, zoning and community
planning and development through capability
building and skills training in shelter and urban
development;
2. Ensure that female-headed households are not
discriminated in the provision of relocation or
resettlement sites and that access to basic
services, facilities, employment, and livelihood
opportunities are responsive to the needs of
women. In cases of demolition and eviction, the
HUDCC, Presidential Commission for the Urban
Poor (PCUP), and LGUs or other bodies with
similar functions in the local level, shall ensure the
safe transfer of women and children to
resettlement and relocation sites;
xxxxx
PROVISIONS Rule V. Section 24 - RIGHT TO HOUSING

SPECIFIC PROVISIONS
5. Ensure that forms and documents are
gender responsive especially those
involved in transactions of (a) married
couples, (b) persons in unions without
marriage, and (c) single individuals.
Within one (1) year from the effectivity
of these Rules and Regulations, key
shelter agencies shall also conduct a
review of their agency guidelines to
ensure that the guidelines are gender
responsive. Thereafter, a periodic
review shall be conducted;
6. Monitor and evaluate gender design features

in housing and urban development and all
other kinds of infrastructure plans and
strategies to ensure that all housing projects,
whether undertaken by the government
agencies or the private sector, are able to
secure the privacy and safety of women and
children;
PROVISIONS Rule VI - INSTITUTIONAL MECHANISMS

SPECIFIC PROVISIONS
A. Planning, Budgeting, Monitoring and
Evaluation for GAD
1. Development of and Budgeting for
GAD Plans and Programs All agencies,
offices, bureaus, SUCs, GOCCs, LGUs,
and other government
instrumentalities shall formulate their
annual GAD Plans, Programs and
Budgets within the context of their
mandates.
Further:
Following the conduct of a gender audit,

gender analysis, and/or review of sexdisaggregated data, each agency or LGU
shall develop its GAD Plans, Programs, and
Budget in response to the gender gaps or
issues faced by their women and men
employees, as well as their clients and
constituencies. Along with the Act and
these Rules and Regulations, the Philippine
Plan for Gender-Responsive Development
(PPGD), the Beijing Platform for Action
(BPfA), and the CEDAW, among others, shall
serve as key documents to guide the
identification of gender issues and the
formulation of GAD Plans, Programs and
Budget;

SPECIFIC PROVISIONS
Where needed, temporary special
measures shall be included in their
plans. The agency or LGU is
encouraged to consult with their
employees and clients to ensure the
relevance of their GAD Plans and
Programs;
At least five percent (5%) of the total
agency or LGU budget
appropriations shall correspond to
activities supporting GAD Plans and
Programs. The agency GAD Budget
may be allocated using any or a
combination of the following:
i. As a separate GAD fund to support GADfocused programs, projects, and

activities;
ii. As fund to support integrating genderperspectives in regular/flagship programs
and projects;
iii. As counterpart fund to support genderresponsive Official Development
Assistance (ODA) - funded projects
xxxxx

SPECIFIC PROVISIONS
xxxxx
B. Gender and Development (GAD) Code
1. To ensure sustainable genderresponsive local governance, all LGUs
shall develop and pass a GAD Code to
support their efforts in recognizing,
respecting, protecting, fulfilling and
promoting womens human rights
towards the attainment of womens
empowerment and gender equality in
their locality, following the guidelines
issued by the PCW. The GAD Code shall
also serve as basis for identifying
programs, activities, and projects on
GAD.
xxxxx
Creation and/or Strengthening of the GAD Focal

Points (GFPs) All government departments
including their attached agencies, offices, bureaus,
SUCs, GOCCs, LGUs, and other government
instrumentalities shall establish or strengthen their
GFP System or a similar GAD mechanism to catalyze
and accelerate gender mainstreaming within the
agency or LGU. The head of agencies or LCEs shall
sign appropriate issuances to institutionalize the
creation of the GFP in their respective agencies or
LGUs. The tasks and functions of the members of the
GFP shall form part of their regular key result areas
and shall be given due consideration in their
performance evaluation.
xxxxx

SPECIFIC PROVISIONS
D. GAD Database All departments,
including their attached agencies,
offices, bureaus, SUCs, GOCCs, LGUs,
and other government
instrumentalities shall develop and
maintain a GAD database containing
GAD information to include gender
statistics and age- and sexdisaggregated data that have been
systematically produced/gathered,
regularly updated to serve as inputs or
bases for
planning, programing, and policy

formulation. The National Statistical
Coordination Board (NSCB), upon the
recommendation of the Inter-Agency
Committee on Gender Statistics (IACGS),
shall issue statistical policies on the
generation of data support on gender issues
and improve the system of collection and
dissemination of gender statistics at the
national and local levels.
PROVISIONS IN THE PHIL. PLAN

FOR GENDER RESPONSIVE
DEVELOPMENT (PPGRD)
WHICH CAN BE AUDIT AREAS
For National Government Agencies
and Corporate Government Agencies
PROVISIONS IN THE PHIL. PLAN FOR GENDER RESPONSIVE DEVELOPMENT (PPGD)

For National Government Agencies and Corporate Government Agencies
AREA/SECTOR
EDUCATION AND HUMAN RESOURCE DEVELOPMENT
GENDER
ISSUES
Women as Education Agents, Professionals and Partners in National Development

Working mothers in various sectors of society such as education and human resources
development find themselves engaged in full time housework and other community concerns. This
multiple burden has been observed to seriously affect the quality of job outputs, the time they
have left for personal improvements in terms of further studies and availment of
training/scholarships abroad and eventually their getting chances of promotion
need to incorporate and take into account the gender perspective in Teachers Training Program
PROGRAMS/
PROJECTS
Advocacy
Educational Media. This involves the formulation of guidelines for teachers and the inclusion of
gender issues in various communication mechanism such as debates, symposia, parent-teacher
discussions and community assemblies
Special Programs
Under the Non-formal Education Program, the topics of consumerism, sexual abuse, and violence
against women shall be discussed. Self Defense training for young women
STRATEGIES
FOCAL
AGENCIES
DECS, NMYC
REFERENCE
Phil. Plan for Gender Responsive Development 1995-2025, (PPGRD)pp.43-57
Teacher Training
Education and Literacy
Networking and Advocacy
National Machinery for the advancement of women and institutionalization in the Education
Sector

AREA/SECTOR
EDUCATION AND HUMAN RESOURCE DEVELOPMENT
GENDER
ISSUES
Women as Education/Training Beneficiaries

Traditional norms have been noted to result in gender tracking in the fields of study/courses
by students. Technical and vocational courses are still denominated by men although there
is an increasing number of women taking up male preserve courses such as engineering,
law and fishery.
Another concern that female students are faced with is sexual harassment perpetuated by
male professors who demand a date for a grade from their students.
PROGRAMS/
PROJECTS
Advocacy
Educational Media. This involves the formulation of guidelines for teachers and the
inclusion of gender issues in various communication mechanism such as debates,
symposia, parent-teacher discussions and community assemblies
Special Programs
Under the Non-formal Education Program, the topics of consumerism, sexual abuse, and
violence against women shall be discussed. Self Defense training for young women
STRATEGIES
Research, Publication and Information Dissemination

Standards, Policies and Legislation
FOCAL
AGENCIES
DECS, NMYC
REFERENCE
Phil. Plan for Gender Responsive Development 1995-2025, (PPGRD)pp.43-57

AREA/SECTOR
WOMENS HEALTH
GENDER
ISSUES
As Health Agents
Low Level of gender consciousness of policy makers, legislators, local government
executives and program managers on womens health needs and concerns
Non-implementation of Magna Carta for Public Health Workers in some devolved
municipalities
As Beneficiaries/ Clients
Poor Nutritional levels among women, pregnant and lactating women in particular
Inadequate access to medical attendance during childbirth
High awareness but low practice
PROGRAMS/
PROJECTS
Legislative Action - GOs and NGOs shall collaborate to formulate laws, policies promoting
womens health
Health Service and Capacity Improvement
Control of Prevalent Diseases affecting the Workforce
Womens Health and Safe Motherhood Program
Child Survival And Development Program
Safe Water and Healthy Environment
STRATEGIES
Primary Health Care as core strategy for womens health

An Integrated package of gender sensitive, promotive, preventive and curative womens
health care services
FOCAL
AGENCIES
DOH, LGUS, Government Hospitals
REFERENCE
Phil. Plan for Gender Responsive Development (PPGRD) 1995-2025, pp.59-80

AREA/SECTOR
JUSTICE AND PEACE AND ORDER
GENDER
ISSUES
1.3.1 Women as Implementers

Low Number of women occupying decision-making positions
Low level of Womens Participation
PROGRAMS/
PROJECTS
Conduct conflict mediation training for women members of peace

panels or groups in barangays, etc. to strengthen the participation of
women in conflict resolution
Set up day care centers within the work place where employees,
female or male, can entrust their children, particularly of pre-school
age, for the workday duration
STRATEGIES
integration of gender perspectives in the educational training

programs/curricula of agencies involved in the administration of justice
and peace and order
FOCAL
AGENCIES
PNP. DILG, DOJ, NBI Bureau of Corrections and the Courts
REFERENCE
PPGRD 1995-2025. , Chapter 9

AREA/SECTOR
JUSTICE AND PEACE AND ORDER
GENDER
ISSUES
1.3.2 Women as Victims

Lack of gender specific data
Lengthy and humiliating investigation Process
Lack of support systems
PROGRAMS/
PROJECTS
Pursue campaigns against sexual abuse, pornography, wife-battering

and other forms of violence against women; press for the prosecution
of the offenders
Recruit female investigators and prosecutors who may serve as
support system to cushion the impact (social or psychological) of the
violation committed on the victims person or being
STRATEGIES
establish support systems and direct services for women victims of

crime
provide sex-differentiated data to enable the justice system to capture
the extent and magnitude of crimes committed against women
FOCAL
AGENCIES
PNP. DILG, DOJ, NBI Bureau of Corrections and the Courts
REFERENCE
PPGRD 1995-2025. , Chapter 9

AREA/SECTOR
INDUSTRY, TRADE AND TOURISM
GENDER
ISSUES
Issues on Industry
With the export orientation of the economy giving rise to employment
instability, the exploitation of workers have been prevalent and
women have been the ones most likely to be exploited
PROGRAMS/
PROJECTS
Holding of regular information dissemination/campaigns to inform the

public, particularly women, of programs and support services
provided by the sector
STRATEGIES
Promote womens competitiveness in the workplace through

policies/directives affirming equal access of all employees to
promotion, training and incentives
FOCAL
AGENCIES
DTI, LGUs, DOLE
REFERENCE
1995-2025 PPGRD Chapter 14

AREA/SECTOR
INDUSTRY, TRADE AND TOURISM
GENDER
ISSUES
Issues on Tourism
in rural areas, womens lack of training in and exposure to tourism services opens
them to exploitation through such unfair labor practices as long working hours, low
pay and discrimination in hiring and promotion
The use of women as come-ons in many collateral materials such as brochures,
posters, flyers degrade women who are seen as objects rather than as human
resources who are active contributors to economic growth.
PROGRAMS/
PROJECTS
Implementation of legal literacy program on labor legislation for women in general

and hospitality workers in particular using appropriate form of media
Develop and design tourism promotional materials highlighting the achievements
and contributions of women to the tourism agency
STRATEGIES
Promote womens access to jobs in the professional and technical occupations as

well as tourism organizations, and ensure that they have the same opportunity as
men in promotion, training and self expression
Develop programs aimed at increasing womens consciousness/awareness of the
importance of preserving moral values, culture, tradition and unique attributes as a
Filipino
FOCAL
AGENCIES
DTI, LGUs, DOLE
REFERENCE
1995-2025 PPGRD Chapter 14
Millennium
Development Goals
(MDGS)
What are the MDGs?

The Millennium Development Goals (MDGs)
are eight (8) international development goals
that all 192 member states of the United
Nations and at least 23 international
organizations have adopted during the 2000
UN Millennium Summit. It provides specific,
time-bound benchmarks that aim to eliminate
extreme poverty by the year 2015.
Millennium Development Goals (MDGs)
The (8) eight MDGs along with its

21 targets and 60 indicators
(used to measure the attainment
of the MDGs) are as follows:
(8) eight MDGs along with its 21 targets and 60 indicators:
GOAL 1
Eradicate Extreme Poverty and Hunger
TARGET 1a
Reduce by half the proportion of people living on

less than a dollar a day
1.1 Proportion of population below $1 (PPP) per day
1.2 Poverty gap ratio
1.3 Share of poorest quintile in national consumption
GOAL 1
TARGET 1b
Achieve full and productive employment and decent

work for all, including women and young people
1.4 Growth rate of GDP per person employed
1.5 Employment-to-population ratio
1.6 Proportion of employed people living below $1 (PPP)
per day
1.7 Proportion of own-account and contributing family
workers in total employment
GOAL 1
TARGET 1c
Reduce by half the proportion of people who suffer

from hunger
1.4 Growth rate of GDP per person employed
1.5 Employment-to-population ratio
1.6 Proportion of employed people living below $1 (PPP)
per day
1.7 Proportion of own-account and contributing family
workers in total employment
GOAL 2
Achieve Universal Primary Education
TARGET 2a
Ensure that all boys and girls complete a full course

of primary schooling
2.1 Net enrolment ratio in primary education

2.2 Proportion of pupils starting grade 1 who reach last
grade of primary
2.3 Literacy rate of 15-24 year-olds, women and men
GOAL 3
Promote Gender Equality And Empower Women
TARGET 3a
Eliminate gender disparity in primary and secondary

education preferably by 2005, and at all levels by
2015
3.1 Ratios of girls to boys in primary, secondary and tertiary
education
3.2 Share of women in wage employment in the nonagricultural sector
3.3 Proportion of seats held by women in national
parliament
GOAL 4
Reduce Child Mortality
TARGET 4a
Reduce by two thirds the mortality rate among

children under five
4.1 Under-five mortality rate

4.2 Infant mortality rate
4.3 Proportion of 1 year-old children immunized against
measles
GOAL 5
Improve Maternal Health
TARGET 5a
Reduce by three quarters the maternal mortality

ratio
5.1 Maternal mortality ratio
5.2 Proportion of births attended by skilled health
personnel
GOAL 5
TARGET 5b
Achieve, by 2015, universal access to reproductive

health
5.3 Contraceptive prevalence rate
5.4 Adolescent birth rate
5.5 Antenatal care coverage (at least one visit and at least
four visits)
5.6 Unmet need for family planning
GOAL 5
TARGET 5c
Halt and begin to reverse the incidence of malaria

and other major diseases
5.3 Contraceptive prevalence rate
5.4 Adolescent birth rate
5.5 Antenatal care coverage (at least one visit and at least
four visits)
5.6 Unmet need for family planning
GOAL 6
COMBAT HIV/Aids, Malaria and other Diseases
TARGET 6a
Halt and begin to reverse the spread of HIV/AIDS

6.1 HIV Prevalence among population aged 15-24 years
6.2 Condom use at last5 high-risk sex
6.3 Proportion of population aged 15-24 years with
comprehensive correct knowledge of HIV/AIDS
6.4 Ration of school attendance of orphans to school
attendance on non-orphans aged 10-14 years
GOAL 6
TARGET 6b
Achieve, by 2010, universal access to treatment for

HIV/Aids for all those who need it
6.5 Proportion of Population with advanced HIV Infection
with access to antiretroviral drugs.
GOAL 6
TARGET 6c
Halt and begin to reverse the incidence of malaria

and other major diseases
6.6 Incidence and death rates associated with malaria
6.7 Proportion of children under 5 sleeping under
insecticide-treated bednets
6.8 Proportion of children under 5 with fever who are
treated with appropriate anti-malarial drugs
6.9 Incidence, prevalence and death rates associated with
tuberculosis
6.10 Proportion of tuberculosis cases detected and cured
under directly observed treatment short course
GOAL 7
Ensure Environmental Sustainability
TARGET 7a
Integrate the principles of sustainable development into

country policies and programmes; reverse loss of
environmental resources
TARGET 7b
Reduce biodiversity loss, achieving, by 2010, a significant

reduction in the rate of loss
Target 7a and 7b Indicators:

7.1 Proportion of land area covered by forest
7.2 CO2 emissions, total, per capita and per $1 GDP (PPP)
7.3 Consumption of ozone-depleting substances
7.4 Proportion of fish stocks within safe biological limits
7.5 Proportion of total water resources used
7.6 Proportion of terrestrial and marine areas protected
GOAL 7
Ensure Environmental Sustainability
TARGET 7c
Reduce by half the proportion of people without

sustainable access to safe drinking water and basic
sanitation
7.8 Proportion of population using an improved drinking

water source
7.9 Proportion of population using an improved sanitation
facility
TARGET 7d
Achieve significant improvement in lives of at least 100

million slum dwellers, by 2020
7.10 Proportion of urban population living in slums
GOAL 8
Develop A Global Partnership For Development
TARGET 8a
Develop further an open, rule-based, predictable,

non-discriminatory trading and financial system
Includes a commitment to good governance, development
and poverty reduction; both nationally and internationally
GOAL 8
TARGET 8b
Address the special needs of the least developed

countries
Includes tariff and quota free access for the least developed
countries' exports; enhanced programme of debt relief for
heavily indebted poor countries (HIPC) and cancellation of
official bilateral debt; and more generous ODA for countries
committed to poverty reduction
GOAL 8
TARGET 8c
Address the special needs of landlocked developing

countries and small island developing States through
the Programme of Action for the Sustainable
Development of Small Island Developing States and
the outcome of the twenty-second special session of
the General Assembly
GOAL 8
Indicators for Targets 8a, 8b, 8c and 8d:
Some of the indicators listed below are monitored separately

for the least developed countries (LDCs), Africa, landlocked
developing countries and small island developing States.

GOAL 8

Official development assistance (ODA)
8.1 Net ODA, total and to the least developed countries, as percentage of
OECD/DAC donors; gross national income
8.2 Proportion of total bilateral, sector-allocable ODA of OECD/DAC donors
to basic social services (basic education, primary health care,
nutrition, safe water and sanitation
8.3 Proportion of bilateral official development assistance of OECD/DAC
donors that is untied
8.4 ODA received in landlocked developing countries as a proportion of
their gross national income
8.5 ODA received in small island developing States as a proportion of their
gross national incomes

GOAL 8
Market access
8.6 Proportion of total developed country imports (by value and excluding
arms) from developing countries and least developed countries,
admitted free of duty
8.7 Average tariffs imposed by developed countries on agricultural
products and textiles and clothing from developing countries
8.8 Agricultural support estimate for OECD countries as a percentage of
their gross domestic product
8.9 Proportion of ODA provided to help build trade capacity

GOAL 8

Debt sustainability
8.10 Total number of countries that have reached their HIPC decision
points and number that have reached their HIPC completion points
(cumulative)
8.11 Debt relief committed under HIPC and MDRI Initiatives
8.12 Debt service as a percentage of exports of goods and services
GOAL 8
TARGET 8e
In cooperation with pharmaceutical companies,

provide access to affordable essential drugs in
developing countries
8.13
Proportion of population with access to affordable

essential drugs on a sustainable basis
GOAL 8
TARGET 8f
In cooperation with the private sector, make

available the benefits of new technologies, especially
information and communications
8.14
8.15
8.16
Telephone lines per 100 population

Cellular subscribers per 100 population
Internet users per 100 population
Agency Clusters for the MDGs

CLUSTER 1
GENDER AND POVERTY
(Goal 1):
Determining the target poor and identify convergence of innovative

interventions, poverty alleviation, food security and asset
democratization;
DSWD Department of Social Welfare and Development
NAPC National Anti-Poverty Commission
DOST Department of Science and Technology
TRC Technology Resource Center
DA Department of Agriculture
BFAR Bureau of Fisheries and Aquatic Resources
DAR Department of Agrarian Reform
(Continued)

CLUSTER 1
GENDER AND POVERTY
(Goal 1):

democratization;
FNRI Food and Nutrition Research Institute
BWSC-DOLE
NNC-DOH
Department of Labor and Employment - Bureau of Workers

with Special Concerns
Department of Health - National Nutrition Council
PHIC Philippine Health Insurance Corporation

SSS Social Security System
DTI Department of Trade and Industry
PCFC Peoples Credit and Finance Corporation
(Continued)

CLUSTER 1
GENDER AND POVERTY
(Goal 1):

democratization;
PCOO Presidential Communications Operations Office
OPAPP Office of the Presidential Adviser on the Peace Process
PCUP Presidential Commission for the Urban Poor
POPCOM Commission on Population
NCIP National Commission on Indigenous Peoples

PATAMABA Pambansang Tagapag-ugnay ng mga Manggagawa sa Bahay
PKKK Pambansang Koalisyon ng Kababaihan sa Kanayunan
PCW Philippine Commission on Women

CLUSTER 2
GENDER AND EDUCATION
(Goal 2):
Enhancing early childhood care and development towards

achieving universal primary education;
DepEd Department of Education

TESDA Technical Education and Skills Development Authority
Womens Center
ECCD Early Childhood Care and Development Council
CHED Commission on Higher Education
NEDA National Economic and Development Authority

CLUSTER 3
GENDER AND HEALTH
(Goal 4,5,6):
Promotion of the use of birth planning;
DOST - Department of Science and Technology (DOST)

PCHRD
Philippine Council for Health Research and
Development (PCHRD)
DOH Department of Health
OCD Office of Civil Defense

PhilHealth Philippine Health Insurance Corporation
(Continued)

CLUSTER 3
GENDER AND HEALTH
(Goal 4,5,6):
Promotion of the use of birth planning;
POPCOM Commission on Population

NBOO- Department of Interior and Local Government
DILG - National Barangay Operations Office
AFPMC Armed Forces of the Philippines Medical Center
(Continued)

CLUSTER 4
GENDER, ENVIRONMENT AND CLIMATE CHANGE
(Goal 7):
Addressing climate change vulnerabilities of women and

promoting the participation of women in disaster risk
preparedness;
(PAGASA- Department of Environment and Natural Resources

DOST) Department of Science and Technology - Philippine
Atmospheric, Geophysical and Astronomical
BFAR Bureau of Fisheries and Aquatic Resources
The Access Initiative
PKKK Pambansang Koalisyon ng Kababaihan ng Kanayunan

WIN Women in Nation Building
CLUSTER 5A
WOMEN IN DECISION-MAKING
(Goal 3):
Womens participation in politics and decision making,

prevention of trafficking of women and children;
CSC Civil Service Commission
COMELEC Commission on Elections

NCDA National Career Development Association
NCIP National Commission on Indigenous Peoples
OPAPP Office of the Presidential Adviser on the Peace Process
(Continued)
CLUSTER 5A
WOMEN IN DECISION-MAKING
(Goal 3):

NSO National Statistics Office
UPCWSF UP Center for Womens Studies

PILIPINA
CLUSTER 5B
VAW AND TRAFFICKING
(Goal 3):

BI Bureau of Immigration
CFO Commission on Filipinos Overseas
CHR Commission on Human Rights
NBOO- Department of Interior and Local Government DILG National Barangay Operations Office
DOJ Department of Justice
(Continued)
CLUSTER 5B
VAW AND TRAFFICKING
(Goal 3):

NBI National Bureau of Investigation
NSCB National Statistical Coordination Board
PIA Philippine Information Agency
(Continued)
CLUSTER 5B
VAW AND TRAFFICKING
(Goal 3):

PNP Philippine National Police
PPA Philippine Ports Authority
POEA Philippine Overseas Employment Administration
SALIGAN Sentro ng Alternatibong Lingap Panligal

Philippines
VFFI Visayan Forum Foundation Inc.

CLUSTER 6
FINANCING THE MDGS
(Goal 8):
Enhancements of GAD Budgeting and Planning Guidelines,

maximizing public-private and ODA partnerships in the
attainment of the MDGs
NEDA Lead Agency: National Economic and Development
Authority
Secretariat: PCW
Members
NEDA National Economic and Development Authority
DOF Department of Finance
DBM Department of Budget and Management
COA Commission on Audit
Womens
Empowerment,
Development and
Gender Equality
(WEDGE) Plan
2013-2016
GAD Plans, Programs and
Project may also be those
Under the Womens
Empowerment,
Development and Gender
Equality Plan (WEDGE) for
2013-2016
GAD Womens Edge Plan
GAD
THANK YOU
FOR
LISTENING !
AUDIT OF GENDER AND

DEVELOPMENT (GAD)
FUNDS AND ACTIVITIES
COA Circular No. 2014
dated March 18, 2014
DIVINIA M. ALAGON
Assistant Commissioner
Chair, Sub-committee on Gender Audit

Audit of GAD Funds and Activities (COA Circular

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Audit of GAD Funds and Activities (COA Circular

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GAD

COA Circular No. 2014

refers to a comprehensive audit of

refers to a form of social audit or

refers to a development perspective

refers to the socially differentiated

a natural distinguishing variable

refers to the strategy for making

GAD Focal Point may conduct separate planning

SA as part of planning/understanding the agency shall see

INTEGRATED RESULTS AND

Agency Audit Planning

1. Identifying the risk in the strategic level and the agency

RISK the threat that an event, action or inaction will

adversely affect the agencys ability to

Shall always be a priority area for agencies with resident

Results of audit maybe favourable and unfavourable

Incorporated in the Annual Audit Report under the heading

A. AUDIT OF APPROPRIATIONS / BUDGET FOR GAD

whether at least 5 per cent of the appropriations authorized for

Audit procedures shall be designed to verify whether the agency

A. AUDIT OF APPROPRIATIONS / BUDGET FOR GAD

In case of ODA Funded projects (included and not included in

shall verify whether 5-30% of funds from foreign

Shall look into specific budget items where GAD budget is

B. FINANCIAL AND COMPLIANCE AUDIT

Shall be in accordance with existing guidelines on financial and

rules on regulations on IIUEEU

PAPs included in the PCW-endorsed GAD Plan;

B. FINANCIAL AND COMPLIANCE AUDIT

Personal Services such as salaries of agency personnel assigned

B. FINANCIAL AND COMPLIANCE AUDIT

B. FINANCIAL AND COMPLIANCE AUDIT

The result of audit if material, shall be among the basis in

Existing Philippine government auditing and accounting

Compliance with existing laws and regulations on gender

B. FINANCIAL AND COMPLIANCE AUDIT

Verification of the total amount of appropriation for GAD shall be

B. FINANCIAL AND COMPLIANCE AUDIT

In the absence of a GAD Plan and Budget, information shall be

C. AUDIT OF GAD PROJECTS

C. AUDIT OF GAD PROJECTS

the development of a GAD Code for LGUs

provision of legal aid, counseling and medical

Establishment of sex disaggregated data as well as

establishment of a Violence Against Womens (VAW)

C. AUDIT OF GAD PROJECTS

Whether GAD Projects are aligned to the PPGD for 1995-2025.

Expenditures for projects without a well defined gender issue

shall be excluded in the computation of the mandated

Consequently, the Audit Team shall evaluate the transaction

C. AUDIT OF GAD PROJECTS

PPGD for 1995 - 2025,

Further, whether or not the gender issue was identified based on

C. AUDIT OF GAD PROJECTS

Sample Gender Issues

C. AUDIT OF GAD PROJECTS

Attribution of Project Funds to GAD

Corresponding budget of the program that

0% or no amount of the program budget may

75% of the budget of the program may be

100% of the budget of the program may be