Guide For Review Of Gpb And Gar.pdf

Acknowledgement The Policy Studies and Development Division (PSDD) formerly known as Local Administrative Development Division (LADD) of the Bureau of Local Government Development would like to express its deepest appreciation to the following persons/institutions whose valuable support, advice and encouragement have meant so much to the team: The Management and staff of Philippine Commission on Women (PCW) including the PCW AECID Project staff for their technical inputs and hard work in the development of this Guide; The pilot LGUs covered by PCW AECID Project that shared their experiences in the preparation of their respective GAD Plans and Budget to have a step by step review of GAD Plan and Budget;

To the DILG Regional GAD Focal Point Persons for their advocacy on gender mainstreaming at the local Levels and recommendations and suggestions in the finalization of this guide to be a useful source guide to all DILG Regional and Field Officers who will review and indorse the LGU’s GAD Plan and Budget; And finally to all DILG Regional Directors for guiding and making sure the production of this Guide would push through. Special mention to Regions III, IV-B and Region VI for sharing with us their good practice in reviewing the LGU’s GPB and for allowing us to use and adopt their regional GAD policies and GAD related template to serve as model to other regions; It is expected that it will be a very useful tool discharging the DILG’s role as one of the oversight agencies in implementation of Magna Carta of Women.

in the

MESSAGE Social bias against women has permeated practically all levels of human interaction and cuts across geographical, economic, and socio-political boundaries with such ease that it appears mundane. Even as we live today in a social-media-centric world, discrimination against women is ingrained more than we have ever imagined. It was for this purpose that gender mainstreaming was developed to elicit a gender-sensitive understanding of government programs and policies as a systematic response to gender inequality. Just as the women’s agenda is a movement that impacts women and men, the government aspires to expand women participation at various levels of decision-making, provide policies and programs that understand the relational dynamics of the sexes, and integrate the gender variable into actions that foster gender equality for implementation in both national and sub-national levels. The Department of the Interior and Local Government (DILG) believes in the power and influence of Filipino women. To support the clamor to eliminate discrimination against women, the Magna Carta of Women (Republic Act 9710) was passed into law in 2009 by recognizing, protecting, fulfilling and promoting the rights of Filipino women. As one of the oversight agencies in the localization of the Magna Carta, the challenge is upon the Department to amplify the LGUs’ level of responsiveness to improve their performance on gender and development. The rejoinder of the Department is found in this manual which will guide local governments as regards to their compliance in content and form of the GAD Plan and Budget and GAD Accomplishment Report. We thank all the stakeholders and everyone who have provided much thought, input and skill into the formulation of this Guidebook. May this book become indispensable in adopting gender-sensitive actions into the vault of DILG programs and projects to address the needs of women and men in our society in general.

ANNA LIZA F. BONAGUA, CSEE OIC-Director

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TABLE OF CONTENTS Acknowledgement

ii

Message

iii

Table of Contents

iv

I. II. III.

Introduction Objectives Role of DILG as Oversight Agency in the Localization of Magna Carta of Women IV. General Guidelines in the Submission, Review and Endorsement of LGUs’ GAD Plan and Budget V. Process and Parameters for the review and Endorsement of GAD Plan and Budget (GPB) and GAD Accomplishment Report (GAD AR) of the LGUs VI. Parameters in the review and endorsement of LGU GPBs VII. Parameters in the review of LGU GAD Accomplishment Report (GAR)

3 4

Annexes

45

Annex A: Annex B: Annex C: Annex D: Annex E:

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…………………………………………………….

4 5

6 9 24

Flow Chart on the Review of LGU’s GAD Plan and Budget Sample letter of review from the Municipal /City/Provincial Planning and Coordinating Office Sample letter of review and endorsement from the Municipal/City/Provincial Planning and Coordinating Office Certificate of Review and Endorsement from DILG Sample Letter of Deficiencies and GPB Review Form

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I.

INTRODUCTION

The Magna Carta of Women (MCW) is a comprehensive women’s human rights law that seeks to eliminate discrimination against women by recognizing, protecting, fulfilling and promoting the fundamental rights of Filipino women, especially those in the marginalized sectors. The Magna Carta of Women serves as the Philippine “Bill of Rights” for Filipino Women. The Department of the Interior and Local Government (DILG) as one of the oversight agencies which strictly implements its provisions was mandated to review the annual GAD Plans, Programs, and Budgets of LGUs and endorse the said plans for integration to the LGUs’ Annual Budget and Annual Investment Program (AIP). This mandate is reinforced by the PCW-DILG-DBM-NEDA Joint Memorandum Circular (JMC) 2016-01 entitled, Amendments to PCW-DILG-DBMNEDA JMC No. 2013-01: Guidelines on the Localization of the Magna Carta of Women , which was issued in January 12, 2016. JMC 2016- 01 was issued to amend parts of Sections 4.1.C (Gender and Development Planning and Budgeting) and 5.0 (Monitoring and Evaluating the Implementation of the Magna Carta of Women) of JMC No. 2013- 01 to clarify the process of costing, allocation and attribution of the GAD budget, as well as the duties and functions of the DILG as the lead agency in the review, endorsement and monitoring of submission of GAD Plans and Budget (GPBs) and GAD Accomplishment Reports (GAD ARs) of local government units (LGUs). This JMC also amends Annexes D (Guide in Completing the GAD Plan and Budget Form) and E (Guide in Completing the GAD Accomplishment Report Form) of JMC No. 2013-01 and prescribes the use of the revised GPB and GAD AR forms for provinces, cities, municipalities and barangays. This guide is in accordance with the provisions of the amended JMC. However, please be reminded that all provisions in JMC 2013-01 which were not amended and the provisions that are consistent with the JMC 2016- 01 shall remain in full force and effect. The DILG with technical assistance from PCW AECID Project and Philippine Commission on Women (PCW) is therefore issuing this Guide, specifying the processes and parameters in reviewing and indorsing the LGU GPBs.

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II.

OBJECTIVES

This Guide is for DILG GAD Focal Persons and other DILG personnel who are tasked to review LGUs’ GAD Plans and Budgets and LGUs’ GAD Accomplishment Reports. This serves as reference in discharging roles and responsibility in the localization of the Magna Carta of Women. This guide shall serve as a tool to ensure that LGUs’ GAD Plan and Budget is relevant and appropriate in responding to gender issues and concerns of their respective constituents and personnel; to check the correctness and alignment of entries in the GAD Plan and Budget form as prescribed in the JMC 2016-01. This guide shall also serve as guide to the LGUs in the preparation and submission of their Annual GAD Plan and Budget and GAD Accomplishment Report.

III.

ROLES OF THE DILG AS OVERSIGHT AGENCY IN THE LOCALIZATION OF MAGNA CARTA OF WOMEN 1. Review and endorse LGU’s GAD Plan and Budget for inclusion in the LGU’s Annual Investment Program (AIP) and funding; 2. Review and consolidate LGUs’ GAD Accomplishment Plans; 3. Provide technical assistance on the formulation of LGU GPBs including the capacity development of LGUs on gender analysis, GAD planning and budgeting and gender mainstreaming in cooperation with PCW and other concerned agencies; 4. Assist the PCW, DBM, and NEDA in the enhancement and updating of existing guidelines and tools on GAD planning and budgeting, gender mainstreaming, gender analysis and gender assessment at the local level; 5. Assist the LGUs in the formulation, implementation and monitoring and evaluation of their GAD Codes and other GAD-related ordinances in close coordination with PCW; 6. Provide technical assistance to LGUs in the application of the HGDG in local program/project design, development, management, implementation, monitoring and evaluation;

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7. Monitor and evaluate LGU compliance in the following institutional mechanisms: a) b) c) d) e)

Formulation, submission and implementation of LGU GPBs Submission of GAD ARs Utilization of the 5% GAD Budget Formulation of the GAD Code Creation/re-organization and functionality of GFPS or similar GAD mechanisms f) Establishment of the LGU GAD Database g) Organization and functionality of Local Councils for the Protection of Children (LCPCs) h) Functionality of VAWC Office/Desk and Women’s Shelter i) Mainstreaming gender perspectives in the PDPFP/CLUP/CDP/LDIP/AIP/ELA j) Functionality of the GAD Office/Unit and k) Creation of Local Media Board

IV.

GENERAL GUIDELINES IN THE SUBMISSION, REVIEW AND ENDORSEMENT OF LGU’S GAD PLANS AND BUDGETS 1) All Provinces, HUCs, ICCs nationwide including LGUs in NCR shall submit their GPBs, accompanied by their GAD ARs, to their respective DILG Regional Offices for their review and endorsement. Reviewed and endorsed GPBs shall be returned to the LGUs for integration in the AIP and funding. 2) Component Cities and municipalities shall submit their GPBs to the concerned Provincial Planning Development Office (PPDO) 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 for its review and endorsement. DILG endorsed GPBs shall be returned to concerned LGUs for incorporation in their annual budgets to be enacted by their Local Sanggunian. 3) Barangays shall prepare and submit their GPBs to the concerned City/Municipal Planning Development Office (C/MPDO) to ensure the alignment of the barangay GAD PPAs

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with the priorities of the city/municipality and then from the C/MPDO, submit the same to the concerned DILG City/Municipal Local Government Officer (C/MLGOO) for review and endorsement. Reviewed and endorsed GPBs shall be returned to the concerned barangays, for incorporation in their AIPs and annual budgets. 4) The review of GPBs shall focus on the alignment of the GAD plan with the Magna Carta of Women, CEDAW and/or other international and local related GAD laws. The correctness and alignment of the entries in each column of the GPB form, e.g., if the proposed activities respond to the identified gender issue, if the issues are correctly identified or formulated, if there are clear indicators and targets, if the proposed budget is realistic, and if the number of proposed activities are doable within the year, among others. 5) The DILG Regional/Provincial/City/Municipal Offices shall review and endorse the LGU GPBs based on the gender responsiveness of their content, e.g., relevance of the GAD PPAs to the identified gender issues as well as the correctness and alignment of the entries in the GPB form.

V.

PROCESS AND PARAMATERS FOR THE REVIEW AND ENDORSEMENT OF GAD PLAN AND BUDGET (GPB) AND GAD ACCOMPLISHMENT REPORT (GAD AR) OF THE LGUS Level of Review of LGUs GAD Plan and Budget It is important to bear in mind that the LGUs’ GAD Plans and Budgets shall be reviewed first by the Planning Office of the concerned LGUs to ensure that the GPBs are aligned with concerned LGUs Priority Plans and targets. The Review of Barangay, Component City and Municipal GPBs and GAD ARs shall be done first by the Municipal/City/Provincial Planning and

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Development Office respectively. The Local Planning Development Coordinators shall see to it whether the Barangays/Municipalities/Cities under their jurisdiction are compliant or not on the following checklist items: 1. 2. 3. 4. 5. 6.

Use of correct format/template of the GAD Plan and Budget (GPB) as required by the law; Submission of the GAD plan and Budget is accompanied by their GAD Accomplishment Report (AR); Total LGU budget is reflected (LGU may use current year’s budget in case budget for succeeding year is not yet determined); Total GAD Budget is computed; The accomplished GPBs and GAD ARs form are duly signed by concerned authorities/officials; and Alignment of GPB PPAs with Municipal/City/Provincial priorities/plans.

To check alignment, the reviewer can refer to the Comprehensive Development Plan (CDP), Executive Legislative Agenda (ELA), Provincial Development and Physical Framework Plan (PDPFP), Comprehensive Land Use Plan (CLUP) and other LGU priorities. The reviewers not necessarily confined to checking the compliance of the GPBs with the above items only, but may also recommend improvement as to the gender-responsiveness of the PPAs.

Assumptions and Actions of the LGU Planning Development Offices in the First level of Review of LGUs’ GAD Plan and Budget: 1. If any one of the six items is not complied with  Return the GPB to the concerned LGU with transmittal letter to the LCE thru the LGU’s GAD Focal Point System informing them that that they should reflect the gaps or missing elements per result of the review. 

Upon submission of the revised GPB the, M/C/PPDO will observe the same process of review. If comments on the GPB are sufficiently addressed and complied with, transmit documents to M/CLGOO/DILG PO for review and endorsement.

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2. If it complied with the 6 items in the check list:  Transmit the GPB to the concerned DILG office with transmittal letter that the Plan and Budget is compliant with the items specified in the  checklist, for review and endorsement to integrate the GPB to AIP and for funding.

Second Level of Review of LGUs’ GAD Plan and Budget 1. The concerned DILG Office (Mun./City/Province) should validate the LGU’s transmitted GBP and proceed to the substantive review using the parameters as provided in this Guide. 2. If found that the GPB is not compliant with the 6 Items of the checklist, return the GAD Plan and Budget to the LGU with transmittal letter on the comments and observations per result of the review. 3. Upon submission of LGU of the revised GPB, if comments on the GPB are sufficiently addressed and complied with, the DILG shall proceed in reviewing the contents of the LGUs GPB using the parameters below. If found compliant with GAD Plan and Budget form and contents and information, DILG shall issue an endorsement to integrate the reviewed LGUs GAD Plan and Budget to the LGU’s Annual Investment Program and Annual Budget; But if the GAD PB is not compliant, communicate to the LGU to revise their GPB and comply what is being required in the GAD Plan and Budget form/template.

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Remember the following: 1. The General Rule for reviewing the LGUs GPB content is to conduct a horizontal review to check whether the entries are aligned or logical and ensure if the form/template used is correct and properly filled up and signed ; 2. Please refer to the guide questions (which only answers basic and essential information that should be present in the LGUs GPB) and answers in the matrix below for the review of GPB, moving from column one to the last column of the GBP template; 3. If the answer to the question is YES, proceed to the next question; 4. IF the answer is NO or when doubtful of the answer, take note of the observations or deficiencies based on the rules and include in your comments, to be relayed to the LGU; 5. Guide Questions contained in this document answer only the basic and essential information that LGU GAD Plan and Budget should have; Reviewers are not limited to the guide questions listed in this document; Reviewers should also be guided on Annex D: Guide in Completing the GAD Plan and Budget Form of the JMC 2016-01

II.

PARAMETERS IN THE REVIEW AND ENDORSEMENT OF LGU GPBS In the preparation of the GPB, provinces, municipalities and cities shall use the template/form provided in Annex D of JMC 2016-01. while the barangays shall use the simplified GPB form found in Annex D-1 of JMC 2016- 01.

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Annual GAD Plan and Budget Template for Provincial, City and Municipal Levels Level

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Annual GAD Plan and Budget Template for Barangay Level

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Column 1: Gender Issue/s or GAD Mandate This column should contain LGU’s Gender issue or a GAD mandate that should be addressed in the GAD Plan and Budget. The priority gender issues identified through the LGU’s review of its flagship or regular programs, analysis of sex-disaggregated data or relevant information that surface the unequal situation of women and men will be listed in this column. The gender issue could be client-or organization-focused. A client-focused gender issue refers to concern arising from the unequal status of women and men stakeholders, clients, and or constituents of LGUs including the extent of their disparity over benefits from and contribution to a policy/program and/or project of the LGU. Examples include lack of access of marginalized and indigent women to social protection programs and services of the LGU on health. On the other hand, an organization-focused gender issue points to the gap/s in the capacity of the LGU to integrate a gender dimension in its programs, systems or structure. An example is the slow progress of gender mainstreaming in the LGU. Aside from the priority gender issues, the LGU may directly cite GAD mandates or relevant specific provisions from GAD-related laws (e.g., R.A. 9710 or the Magna Carta of Women) or plans that the LGU needs to implement (e.g., establishment of VAW desk in every barangay; and others ).

GUIDE QUESTIONS FOR THE REVIEWERS 1.

Does the LGU prioritize client-focused gender issues?

2. Does the gender issue reflect the differences in situation and needs of

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GUIDING PRINCIPLES IN THE REVIEW



LGU should prioritize client-focused gender issues. However, if the LGU is still new to/or is in the early stages of gender mainstreaming, it may prioritize organization-focused issues (e.g. absence of GAD Focal Point System; gap in the capacity of the LGU and its personnel to integrate gender

Institutionalizing Gender Responsive Local Governance

women and men constituents? 3. Are the gender issues valid and relevant based on statistics/situation of the LGU? 4. Does it consider the LGU GAD agenda, or in case of its absence, GAD mandates relevant to the context of the LGU mandate e.g. Magna Carta of Women, Convention on the Elimination of All Forms of Discrimination against Women, Local Government Code, among others?







perspective in its programs; differences and concerns of women and men in the organization, including issues such as sexual harassment in the workplace, promotion, and scholarship opportunities, among others). General statements of the gender issue such as “women are poor” do not necessarily reflect gender differences in the situation of women and men. Reviewer should suggest reformulation of such statements (e.g. lack of access of women to economic opportunities as evidenced by the low number of women accessing loans compared to men), to be supported by evidence such as sexdisaggregated data and gender analysis results. Supporting data or information should be cited or reflected in the statement of the gender issue (e.g. increase in the reported cases of violence against women reflected in the number of Barangay Protection Orders issued or based on Women and Children Police Desk report) The reviewer should be knowledgeable on LGU’s Priority PPAs and Priorities to be able to check the relevance and alignment of the gender issues. Gender issues outside the LGU GAD agenda may still be accepted as long as justified by data. If these are not aligned, the reviewer should recommend enhancement of the gender issue;

The reviewer should check previous GPBs and GAD ARs to ensure that gender issue/s

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identified have been responded to, or whether recurring in past and current GPBs. If so, probe the reason why it is recurring; recommend gender issues that deems more pressing and what the LGU needs to prioritize. If gender issues are repeated over the years but are still valid, reviewer should check activities, performance indicators and targets if there have been changes over time.

COLUMN 2: GAD OBJECTIVE The GAD objective should respond to the gender issue or implement the specific GAD mandates relevant to the LGU. It spells out the result that the LGU intends to achieve. It may also be the intended result of the GAD mandate the LGU intends to implement. In addressing a gender issue, it is possible that the GAD objective could not be realized in one planning period. Thus, the LGU may plan related GAD activities to achieve the same objective over several planning periods until the GAD objective or targeted result is achieved.

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GUIDE QUESTIONS FOR THE REVIEWERS 1. Does the GAD Objective respond to the gender issue or GAD Mandate 2. Does it reflect the result that the LGU intends to achieve?

GUIDING PRINCIPLES IN THE REVIEW

The GAD objective should reflect the result that the LGU intends to achieve (e.g. increased knowledge, skills and attitude of the technical staff on GAD planning and budgeting; reduced maternal mortality; GAD Focal Point System made functional).

The GAD objective should directly answer the gender issue or GAD mandate. It should not be articulated as an activity statement. The GAD Objective must be SMART (specific, measurable, attainable, realistic and timebound

COLUMN 3: RELEVANT LGU PROGRAM OR PROJECT This column indicates the relevant programs or projects of the LGU that can be integrated with gender perspective to respond to the gender issues and/or implement the specific GAD mandate/s identified in Column 1. This ensures that gender perspective is mainstreamed and sustained in the LGU’s mandates and regular programs or projects.

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GUIDE QUESTIONS FOR THE REVIEWERS 1. Is it relevant to the gender issue/s or GAD mandate identified? 2. Is the LGU PPA identified part of the LGU mandate? 3. Is the PPA part of the regular and budgeted program of the LGU?

GUIDING PRINCIPLES IN THE REVIEW



The reviewer should be familiar with the LGU’s regular PPAs to be able to identify where GAD perspective may be integrated;



The reviewer should also refer to Section 16 & 17 of the LGC and other GAD related international and local laws (e.g. IRR of MCW

COLUMN 4: GAD ACTIVITY Similar to the GAD objective, the proposed GAD activities should respond to the gender issue or implement the specific GAD mandates identified in Column 1 of the LGU’s GPB. The proposed GAD activity, which can either be client- or organizationfocused, should be stated as clearly as possible to facilitate budgeting of the LGU’s GPB.

GUIDE QUESTIONS FOR THE REVIEWERS Will the proposed GAD activity address the gender issue/s ? Or will it respond to the GAD mandate being addressed by the LGU?

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GUIDING PRICIPLES IN THE REVIEW   

GAD activities should be able to respond to the gender issues being addressed by the LGU; GAD activities should contribute to the attainment of the GAD objective; GAD activities may be repeated over several planning periods until GAD objectives are achieved or gender issues are addressed;

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

The reviewer should be familiar with the list of GAD activities that can and cannot be charged/attributed to the GAD budget;

Take note that the LGU should give priority to clientfocused GAD activities. However , LGUs that are in early stages of gender mainstreaming shall give premium to capacity development of the GAD Focal Point System and/or similar mechanism and LGU employees on GAD concepts and principles (e.g. Gender Sensitivity Training (GST), gender audit gender analysis, gender responsive planning and budgeting , gender responsive project design and implementation and institutional strengthening, among others). 

Please be reminded that gender issues to be addressed or the GAD mandate (Column 1); the GAD objective (Column 2) and the proposed GAD activity (Column 4) should be aligned at all times.

COLUMN 5: PERFORMANCE INDICATOR AND TARGET Performance Indicators are quantitative or qualitative means to measure achievement of the results of the proposed activity and how they contribute to the realization of the GAD objective. On the other hand, the target is an important consideration in budgeting for it specifies what the LGU’s GPB intends to achieve within one year in relation to the GAD objective.

GUIDE QUESTIONS FOR THE REVIEWERS 1. Does the indicator show clear measure or evidence of progress made based on the identified GAD activity and target?

GUIDING PRINCIPLES IN THE REVIEW 



Reviewer should check if performance indicators are expressed in qualitative and quantitative measurement such as presence of, absence of, % of, no. of, and ratio. The reviewer should check if targets are attainable within the implementation period and are aligned with the performance indicators and GAD activities.

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 2. Does the target clearly indicate the intended beneficiaries (who and how many), date of implementation, and outputs of the GAD activity?

 

The reviewer should check whether the target is SMART. (specific, measurable, attainable, realistic and time bound) The target should be realistic and attainable within the implementation period and should be set against a baseline data. Monitoring and evaluating the GPB will largely be based on attainment of targets and performance indicators.

COLUMN 6: GAD BUDGET The GAD budget is the cost to be incurred in the implementation of the GAD activities stated in Column 4. For more realistic budgeting, the cost in the implementation of each activity should be estimated by object of expenditure. The GAD budget should state the specific details of expenditures such as MOOE, CO, and/or PS based. All LGUs shall allocate at least five percent (5%) of their annual budget appropriations to support their respective GAD PPAs. This “allocation” shall not act as a budget ceiling for GAD PPAs but shall be utilized to influence the 95% of the agency’s budget. Please remember the following:  GAD budget is not an additional budget over LGU’s total budget  GAD budget may be drawn from MOOE, PS and CO of LGU

GUIDE QUESTIONS FOR THE REVIEWERS 1. Is there a budget allocation for the proposed activity? 2. Is the budget allotted for the activity reasonable? This could be determined through the budget breakdown of the performance

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GUIDING PRINCIPLES IN THE REVIEW 

The reviewer should check whether the proposed budget is reasonable and is consistent with the performance indicators and targets identified in Column 5. The budget should be broken down into major budget items (by expenditure), not lump sum.



Check the gender issue or GAD mandate stated in Column 1, the reviewer should be guided that in determining what can or cannot be charged to the GAD budget, the primary

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indicators and target specified. 3. Are the amount reflected under the proper column (Maintenance and Other Operating Expenses, Personal Services, Capital Outlay) based on the budgeted activity?

consideration is the gender issue addressed by the expense or activity.

being



Check if the total budget allocation has reached the minimum 5% requirement. If not, point this out in your comments.



Provide comments if LGUs are not able to meet the 5% GAD allocation. Reviewers may recommend LGUs to attribute regular programs to GAD through the HGDG. If they are not aware of the HGDG attribution, they may propose capacity building as a GAD activity.

COLUMN 7: RESPONSIBLE OFFICE/UNIT This column specifies the unit or office within the LGU tasked to implement a particular GAD activity. The responsible unit shall have direct knowledge or involvement in GAD PPAs and shall periodically report on the progress of implementing its assigned tasks to the LCE and/or GFPS.

GUIDE QUESTIONS FOR THE REVIEWERS What is the specific office /unit tasked to implement a particular GAD activity?

GUIDING PRINCIPLES IN THE REVIEW The reviewer must be familiar with the offices and units within the LGU and their functions to be able to verify the relevance of the assigned office/unit in the implementation of the GAD activity.

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

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FOR ATTRIBUTION OF LGU’S REGULAR PROGRAM TO GAD Budget: Columns 8 to 12 shall only be accomplished by the LGU if it will be attributing a portion or the whole of the annual budget of its regular program/s or project/s to the GAD budget. To gradually increase the gender-responsiveness of LGU programs and projects, the LGU may attribute a portion or whole of their budgets to the GAD budget supporting gender-responsive PPAs. If the LGU intends to attribute a portion

of the total budget of mainstreamed PPAs to the GAD budget

the

LGU should administer HGDG Project design Checklist, using the sector-specific design checklist or the generic checklist, during the GAD plan and budget preparation, This will determine the score and the corresponding percentage of budget for

the year of the regular /mainstreamed

projects that could

be

attributed to the GAD budget. The LGUs shall use the appropriate HGDG design checklist (HGDG Boxes 915, 18-23), funding facilities checklist (HGDG Box F1) or generic checklist (HGDG Box 7a). Please refer to NEDA’s Harmonized Gender and Development Guidelines for Project Development, Implementation, Monitoring and Evaluation. The administration of the HGDG will yield a maximum score of 20 points for each program or project. Associated with each rating is a percentage of the LGU’s program/project that may be attributed to the GAD budget. Based on the HGDG score, a percentage of the budget of the LGU’s existing and proposed regular or flagship program/project may be attributed to the GAD budget. In estimating the LGU’s cost of attribution to GAD Budget, the attribution of GAD PPAs is guided by the following scores as follows:

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HGDG SCORE

Below 4.0

DESCRIPTION

GAD is invisible

Corresponding Budget for the Year of the Program that may be Attributed to the LGU GAD Budget 0% or no amount of the program/project budget for the year may be attributed to the GAD budget

4.0 – 7.9

Promising prospects

GAD

(conditional pass) 8.0 – 14.9

Gender Sensitive

25% of the budget for the year of the program/project may be attributed to the GAD budget 50% of the budget for the year of the program/project, may be attributed to the GAD budget

15.0-19.9

Gender-responsive

75% of the budget for the year of the program/project may be attributed to the GAD budget

20.0

Fully genderresponsive

100% of the budget for the year of the program may be attributed to the GAD budget

If the LGU attributed mainstreamed budget to GPB using the HGDG, the reviewer should make sure that s/he has copies of the results of the HGDG assessment together with the supporting documents (e.g., project proposal/brief) shall be attached to the GPB for submission. In case the LGU is not knowledgeable in the conduct of HGDG, the reviewer may recommend to the LGU to conduct a capacity development activity for HGDG

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Column 8: Title of the LGU Program or Project This column states the title of the LGU program/project which shall be assessed using the HGDG tool for attribution to the GAD budget.

GUIDE QUESTIONS FOR THE REVIEWERS

GUIDING PRINCIPLES IN THE REVIEW

1. Is there copy of the result of the HGDG test 2. What is the checklist box used in the attribution of the LGUs regular Program



 

The LGU should state the title of the LGU Regular program attributed to GAD budget supporting gender responsive PPAs The reviewer should make sure that s/he has copies of the results of the HGDG assessment using the correct checklist Check if the LGU used the correct checklist box of the HGDG Tool

Column 9: HGDG Design/ Funding Facility/ Generic Checklist Score This column indicates the program/project’s score in the HGDG assessment. The score indicates the level of gender-responsiveness of the program/project’s design.

GUIDE QUESTIONS FOR THE REVIEWERS 1. Per result of the HGDG assessment what is the LGU’s score

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GUIDING PRINCIPLES IN THE REVIEW  

The reviewer should be familiar with the HGDG scoring guide on the attribution of LGU’s programs or projects; The HGDG score and the total Annual budget allocation of the program/project subject to HGDG will be the basis on the determination of the GAD Attributed Program/Project budget

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Column 10: Total Annual Program/Project Budget This column indicates the total annual budget of the program/project, which shall be the basis for computing the amount that will be attributed to the GAD budget.

GUIDE QUESTIONS FOR THE REVIEWERS 

How much is the LGU’s total Annual budget allocation to the program/ project subjected to the HGDG Test/assessment

GUIDING PRINCIPLES IN THE REVIEW 



The reviewer should see to it that the correct total annual budget allocation of the program/project which was subjected to HGDG Assessment is reflected in the GAD Plan and Budget This will be the basis on the computation of Corresponding Budget for the Year of the Program/project that may be Attributed to the LGU GAD Budget

Column 11: GAD Attributed Program/Project Budget This column reflects the amount of the program/project’s annual budget attributed to the GAD budget

GUIDE QUESTIONS FOR THE REVIEWERS How much was attributed to the GAD budget per result of the HGDG test

GUIDING PRINCIPLES IN THE REVIEW   

This is the amount to be attributed to the GAD Plan and budget per result of the HGDG Assessment/test. If the LGU has an HGDG score of 6, the LGU can attribute 25% of the program’s annual budget to the GAD budget; If the total annual budget of the LGUs regular program/project attributed to GAD Budget is 1 Million; 25% of 1 Million which is P250,000.00 shall be attributed to GAD Budget.

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Column 12: Lead or Responsible Office This column specifies the unit or office in the LGU tasked to implement the program/project being attributed to GAD.

GUIDE QUESTIONS FOR THE REVIEWERS

GUIDING RULES IN THE REVIEW

1. What is the specific office /unit tasked to implement a particular GAD activity?

The reviewer must be familiar with the offices and units within the LGU and their functions to be able to verify the relevance of the assigned office/unit in the implementation of the GAD Program/Project attributed to the GAD Budget.



Is the unit the relevant office to implement the GAD Program/project attributed to GAD Budget?

III.

The responsible office, which has direct knowledge or involvement in the design and implementation of the program/project, shall accomplish, together with the LGU GFPS, the HGDG checklist and provide the necessary means of verification (MOV) for the responses to the HGDG questions

PARAMETERS IN THE REVIEW OF LGU GAD ACCOMPLISHMENT REPORT (GAD AR)

REMINDER IN REVIEWING THE LGU’s GAD ACCOMPLISHMENT REPORT: 1. The GAD AR must be submitted together with GPB; (e.g. GAR 2015 must be accompanied by GPB 2017) 2. The GAD AR is based on the GAD Plan and Budget submitted the previous year. The Reviewer should check whether the GAD AR is based on and consistent with the endorsed GPB. (For example, if the AR to be reviewed is for FY 2015, the reference GPB should be the endorsed 2015 GAD Plan and Budget). If there is no endorsed GPB, GAD AR will still be reviewed for consolidation and submission to PCW; If LGU has no endorsed GPB, recommend that they should observe the guidelines, procedures and timelines on GAD Plan and Budget and GAD Accomplishment Report preparation and submission 3. Information /data for Columns 1-5 of the GAD Accomplishment Report is the same with the submitted previous year’s GPB. New entries may also be added

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to reflect gender issues/GAD mandates and their corresponding PPAs that were not previously identified in the GPB, but were addressed and implemented by the LGU 4. In case the LGU attributes a portion or the whole of the budget of its major program/project to the GAD budget, it shall subject the same program/project (using its accomplishment report for the year) to the HGDG test using the Project Implementation and Management, and Monitoring and Evaluation (PIMME) checklist (HGDG Boxes 16 and 17) or the Facility Implementation, Management, and Monitoring and Evaluation (FIMME) checklist (HGDG Box F2) based on the project’s annual accomplishment report to determine the extent that the targeted HGDG score is attained. This score will be the basis in determining actual expenditure attributed to the GAD budget. 5. The submission of GAD AR shall be accompanied by the following: a. Annual Accomplishment Report of the program or project subjected to HGDG; b. Copies of the reported policy issuances; c. Results of the HGDG –PIMME /FIMME checklist for Programs or Projects attributed to GAD Budget; and d. Report on the Actions taken by the LGU on the COA audit findings and recommendations.

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Annual GAD Accomplishment Report Template for Provincial, City and Municipal Level

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Annual GAD Accomplishment Report Template for Barangay Level

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Columns 1- 5: Information/data shall be the same from previous submitted GPB The reviewer shall to see it that the information/data reflected in the LGUs previous submitted GPB are reflected in the GAD AR.

Column 1: Gender Issue / GAD Mandate This column lists down the gender issues and/or GAD mandates identified in the previous year’s GAD Plan and Budget (GPB). The gender issues and GAD mandates that were not previously identified in the GPB but were addressed or implemented by the LGU shall also be reflected.

Column 2: GAD Objective This column reflects the objectives that the LGU intended to achieve in relation to the gender issues and/or GAD mandates it committed to address in the previous year’s GPB.

Column 3: Relevant LGU Program or Project This column reflects the LGU program/s or project/s relevant and appropriate to address the gender issues and/or GAD mandates identified in Column 1 of the previous year’s GPB.

Column 4: GAD Activity This column enumerates the activities or interventions that were undertaken by the LGU in response to the identified gender issues, concerns and GAD mandates. GAD activities that are not included in the endorsed GPB but were implemented by the LGU shall also be reflected.

Column 5: Performance Indicator and Target This column indicates the indicators and targets identified in the previous GPB which the LGU committed to achieve within the year.

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GUIDE QUESTIONS FOR THE REVIEWERS 1. Is the information /data from previous submitted GPB the same with the data reflected in the GAD AR 2. Is the GAD AR template properly filled-out and signed? 3. Are the activities in the GPB implemented?

GUIDING PRINCIPLES IN THE REVIEW of GAD AR 





The data /information reflected in the previous reviewed and indorsed GPB must be the same If there are changes, this changes must be explained in Column 9 (Variance or Remarks) of the GAD AR. GAD activities that are not included in the endorsed GPB but were implemented by the LGU shall also be reflected in the GAD AR; The Changes of LGUs PPAs should strictly follow the auditing and accounting rules and regulations and other related laws on planning and budgeting.

Column 6: Actual Result This column shall indicate the results/outputs of GAD PPAs based on the identified targets in the GPB. It shall also reflect the results/outputs of other GAD PPAs that were conducted and/or implemented by the LGU.

GUIDE QUESTIONS FOR THE REVIEWERS 1. Are the activities in the GPB implemented? 2. Are the performance indicators and targets achieved?

GUIDING PRINCIPLES IN THE REVIEW of GAD AR. 

The reviewer should check if the proposed activities, performance indicators and targets identified in the submitted and reviewed GPB was achieved by the LGU.  Check if the results/outputs of the GAD activities that were conducted and or implemented are based on the reviewed and indorsed GPB; Reviewer should check if the reported actual result is based on the performance indicators and targets reflected in the previously reviewed GPB.

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 Actual Results shall provide a description of the change that has occurred after implementing a particular GAD activity stated in the previous reviewed GPB.  If the actual result is not based on the submitted and reviewed GPB, due to realignment of the PPAs in the middle of the year. The justification of changes and realignment must be explained in Column 9 (Variance or Remarks) of the GAD AR; Remember all changes in the LGUs GPB shall be in accordance with auditing and accounting rules and regulation and other legal entities e.g rules and regulations on planning and budgeting; approval of Sanggunian and other concerned offices.  LGUs are advised to strictly follow and implement their submitted GPBs  The reviewer should take note of activities that are not supposed to be charged to the GAD budget.

Column 7: Approved GAD Budget This column reflects the Sanggunian-approved GAD budget for the program, project or activity. Thus, the amount reflected under this column may differ from the figure stated in the DILG-endorsed GPB.

GUIDE QUESTIONS FOR THE REVIEWERS 1. Is the amount of the approved Budget for each PPA written in the form? 2. How much is the approved budget for each PPA?

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GUIDING PRINCIPLES IN THE REVIEW of GAD AR 



The reviewer shall check if the GAD AR form has the amount of the Approved GAD Budget which may not be the same figure reflected in the DILG endorsed GAD Plan and Budget; In such cases, the LGU should provide reason for the variance or adjustment in Column 9 of the GAD AR.

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Column 8: Actual Cost or GAD Expenditures This column shows the actual expenditure or cost of implementing the identified GAD activities.

GUIDE QUESTIONS FOR THE REVIEWERS 1. How much of the total LGU GAD allocation was utilized? 2. What is the utilization rate?

GUIDING PRINCIPLES IN THE REVIEW of GAD AR 



The actual cost or GAD expenditure shows the – actual amount used or expended in implementing the identified GAD activities of the endorsed GPB. To avoid double counting and attribution, the LGU shall provide a breakdown of the expenditure, if necessary.

Column 9: Variance or Remarks This column indicates any deviation from the identified gender issues, activities, results and/or targets in the GPB.

GUIDE QUESTIONS FOR THE REVIEWERS Are the activities in the GPB implemented?

GUIDING RULES IN THE REVIEW of GAD AR. 

The LGU shall indicate any deviation from the identified results, activities and targets. The reasons for the deviation as well as the factors that have facilitated or hindered the implementation of the LGU-approved GPB shall also be cited.

The DILG reviewer should communicate to the concerned LGUs the findings/results of the review of their GAD AR and if there are recommendations to serve as basis in the LGUs next GAD planning and budgeting.

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ATTRIBUTION OF LGUS REGULAR PROGRAM/PROJECT TO GAD EXPENDITURE REMINDER! Please be guided that if a percentage of the budget of the LGU’s regular program/project was attributed to the GAD budget the LGU will again subject the same program or project to the HGDG test using the Project Implementation and Management, and Monitoring and Evaluation (PIMME) checklist based on the project’s annual accomplishment report to determine the extent that the targeted HGDG score is attained. This score will be the basis in determining actual expenditure that can be attributed to the GAD budget.

Column 10: Title of the LGU Program/Project This column states the title of the LGU program/project which shall be assessed using the HGDG tool for attribution to the GAD expenditure.

GUIDE QUESTIONS FOR THE REVIEWERS

GUIDING PRINCIPLES IN THE REVIEW of GAD AR

Is the title of the program or project subjected to attribution stated in the form?

The title of the program/project must be the same with the title of the program/project reflected in the DILG endorsed GPB

Column 11: HGDG PIMME/FIMME Score This column indicates the program/project’s score in the HGDG PIMME/FIMME assessment based on the program/project’s annual accomplishment report. The score indicates the level of gender-responsiveness of the program/ project.

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GUIDE QUESTIONS FOR THE REVIEWERS

GUIDING PRINCIPLES IN THE REVIEW of GAD AR

What is the PIMME/FIMME Score based on the HGDG Test/assessment conducted to the program/project attributed to GAD Budget?

In case the LGU attributes a portion or the whole of the budget of its major program/project to the GAD budget, it shall subject the same program/project (using its accomplishment report for the year) to the HGDG test using the Project Implementation PIMME checklist to determine the actual expenditures that may be attributed to the GAD Expenditure 

For example, If the LGU has an HGDG score of 8 (higher than its target), it can attribute 50% of the program’s budget to the actual GAD expenditure.

Column 12: Total Amount Program /Project Cost or Expenditure This column indicates the total amount used or expended for the implementation of the identified program/project for the year. GUIDE QUESTIONS FOR THE REVIEWERS How much was the total expenditure for the program/project attributed being to GAD Budget

GUIDING PRINCIPLES IN THE REVIEW of GAD AR 



The total amount of program/project cost or expenditure shows the total actual amount used or expended in implementing the identified LGU Regular Program/Project being attributed to GAD budget.; This shall be the basis for computing the amount that will be attributed to the GAD expenditure.

Column 13: GAD Attributed Program/Project Cost or Expenditure This column reflects the amount of the program/project’s annual cost attributed to the GAD expenditure.

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GUIDE QUESTIONS FOR THE REVIEWERS

GUIDING PRINCIPLES IN THE REVIEW of GAD AR

How much is the actual amount of program/project cost or expenditure attributed to GAD Expenditure?

 The GAD attributed program/project cost or expenditure is the actual amount of expenditure to be attributed to actual GAD Expenditure of the LGU;  Depending on the HGDG PIMME/FIMME score of the program/project, the LGU may attribute a portion or the whole of the program/project’s annual cost to the GAD expenditure  For example If the LGU has an HGDG score of 8 (higher than its target), it can attribute 50% of the program’s budget to the actual GAD expenditure; If the total annual budget of the LGUs regular program/project attributed to GAD Budget is 1 Million; 50% of 1 Million which is P500,000.00 shall be attributed to GAD expenditures.

Column 14: Variance or Remarks This column indicates the reasons for the difference in the program/project’s HGDG PIMME/FIMME score from the HGDG design checklist score indicated in the GPB.

GUIDE QUESTIONS FOR THE REVIEWERS Are the program/project attributed to GAD Budget implemented?

GUIDING RULES IN THE REVIEW of GAD AR. 



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The LGU should provide reasons for the deviation as well as the factors that have facilitated or hindered the implementation of the program/project which was attributed to GAD Budget; Variance or Remarks Column may also include interventions that the LGU has made to improve the program/project’s HGDG score or challenges that the LGU encountered in mainstreaming gender in the program/project’s implementation.

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PARAMETERS ON THE REVIEW OF THE BARANGAY GAD PLAN AND BUDGET and GAD AR The GPB and AR Template for barangay level is much easier to accomplish compared to P/C/M level. The review of the barangay GPB and GAD AR should be strictly guided by the steps, processes and parameters discussed in this handbook and the provisions of JMC 2015-01 . Reviewers for the Barangay GAD Plan and Budget and GAD AR should apply the guide questions that is applicable to their level. Guidelines in accomplishing the Barangay GAD Plan and Budget Template per JMC 2016-01. Column 1: Gender Issue or GAD Mandate List under this column the priority gender issues identified through the review of the barangay’s regular programs, projects and activities (PPAs), analysis of sexdisaggregated data or relevant information that surface the unequal situation of women and men. The gender issue could be client- or organization-focused. A client-focused gender issue refers to concerns arising from the unequal status of women and men stakeholders, clients, and/or constituents of the barangay including the extent of their disparity over benefits from and contribution to a policy/program and/or project of the barangay. An organization-focused gender issue points to the gap/s in the capacity of the barangay to integrate a gender dimension in its programs, systems or structure. Aside from the priority gender issues, the barangay may directly cite GAD mandates, which include relevant provisions of GAD-related laws (e.g., Section 9(d) of R.A. 9710 or the Magna Carta of Women (MCW) on the establishment of a Violence Against Women’s Desk in every barangay) or plans that the barangay needs to implement (e.g., the Philippine Plan for Gender-Responsive Development, 1995-2025).

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The GAD Focal Point System (GFPS) shall prioritize in the barangay’s succeeding GAD plan and budget (GPB) the following: a) recurring and emerging gender issues; b) results of the gender assessment of the organization or its existing programs/projects using the Gender-Responsive LGU (GERL) Ka Ba Self-Assessment Tool, the Harmonized Gender and Development Guidelines (HGDG) and other relevant tools; and c) gender issues, concerns and mandates that have not been addressed in the previous year’s GPB. Column 2: GAD Program/Project/Activity (PPA) This column indicates the programs, projects or activities that the barangay will undertake to respond to the gender issue or implement its GAD mandates identified under Column 1. The proposed GAD PPA, which can either be client- or organization-focused, should be stated as clearly as possible to facilitate budgeting. Client-focused GAD activities are those that seek to address the gender issues of the barangay’s constituents or contribute in responding to the gender issues and concerns in the barangay. Organization-focused activities, on the other hand, seek to: a) create the organizational environment for implementing gender-responsive policies, programs, projects and services; b) address the gap in knowledge, skills and attitudes of key personnel on gender mainstreaming; and c) address the gender issues of barangay employees in the workplace subject to the mandate of the organization. Priority shall be given to the implementation of client-focused GAD activities. Barangays who are in the early stages of gender mainstreaming, however, may give premium to capacity development of its GFPS and/or similar GAD mechanism, as well as its employees on GAD concepts, principles, tools and processes (e.g., gender sensitivity, gender audit, gender analysis, genderresponsive planning and budgeting, gender-responsive project design and implementation and institutional strengthening, among others).

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Column 3: Performance Indicator and Target The performance indicators are quantitative or qualitative means to measure achievement of the results of the proposed GAD activity. Quantitative indicators are measures or evidences that can be counted such as, but not limited to, number, frequency, percentile, and ratio. Qualitative indicators are measures of an individual or group’s judgment and/ or perception of established standards, the presence or absence of specific conditions, the quality of something, or the opinion about something. The target is an important consideration in budgeting for it specifies what the barangay GPB intends to achieve within one year. The target should be realistic and attainable within the implementation period and should be set against a baseline data. Monitoring and evaluating the GPB will largely be based on attainment of targets and performance indicators. Column 4: GAD Budget The GAD budget is the cost of implementing the GAD plan. For more realistic budgeting, the cost of implementing each activity should be estimated by object of expenditure. The GAD budget may be drawn from the barangay’s maintenance and other operating expenses (MOOE), capital outlay (CO), and/or personal services (PS) based on the barangay-approved budget. All barangays shall allocate at least five percent (5%) of their total annual budget appropriations to support their respective GAD PPAs. In determining what can or cannot be charged to the GAD budget, the primary consideration is the gender issue or the GAD mandate being addressed by the expense or activity. EXAMPLES OF EXPENSES THAT CAN BE CHARGED TO THE GAD BUDGET 1. PPAs that address GAD issues and GAD mandates (e.g., maintenance and operation of the Barangay Violence against Women Desk), including relevant expenses such as supplies, travel, food, board and lodging, professional fees, among others.

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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/or strengthening of enabling mechanisms that support the GAD efforts of the barangay (e.g. GFPS, Committee on Decorum and Investigation (CODI), and Violence Against Women desks, among others); 4. Salaries of barangay personnel assigned to plan, implement and monitor GAD PPAs on a full-time basis, following government rules in hiring and creating positions; 5. Time spent by the barangay GFPS members or barangay employees doing GAD-related work. Overtime work rendered in doing GAD-related PPAs may be compensated through a compensatory time off (CTO), following government accounting and auditing rules and regulations; 6. Salaries of personnel hired to manage/operate the GAD Office, if established; 7. Barangay programs that address women’s practical and strategic needs (e.g., day care center, breastfeeding rooms, crisis or counselling rooms for abused women and children, halfway houses for trafficked women and children, and gender-responsive family planning programs, among others); 8. Construction expenses for gender-responsive or GAD-mandated facilities which include, but are not limited to, the following : a) Day care center , b) VAWC Center, c) Halfway houses for trafficked women and girls, and d) Women crisis center; 9. Consultations conducted by the barangay to gather inputs for and/or to disseminate the GAD plan and budget; 10. Payment of professional fees, honoraria and other services for gender experts or gender specialists engaged by the barangay for GAD-related trainings and activities; and 11. IEC activities (development, printing and dissemination) that support the GAD PPAs and objectives of the barangay.

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The expenditures, although allowed, must still follow government accounting rules and regulations. EXAMPLES OF EXPENSES THAT CAN NOT BE CHARGED TO THE GAD BUDGET 1. Programs, projects, activities (PPAs) that are not in the DILG-endorsed original or adjusted GAD plan UNLESS these are addressing a newly emerging gender issue that has not been considered during the GPB preparation and review stage. The inclusion of such PPAs should, however, be communicated with the appropriate DILG unit; 2. Personal services of women employees UNLESS they are working full time or part time on GAD PPAs; 3. Honoraria for GFPS members or other employees working on their GAD programs; 4. Salaries of casual or emergency employees UNLESS they are hired to assist in GAD-related PPAs; 5. Provision of contingency funds or “other services” of PPAs; and 6. Purchase of supplies, materials, equipment and vehicles for the general use of the barangay. 7. The following expenses CAN NOT be charged to the GAD budget UNLESS they are justified as clearly addressing a specific gender issue: a) Physical, mental and health fitness activities, including purchase of supplies, materials, equipment and information dissemination materials; b) Social, rest and recreation activities; and c) Religious activities and implementation of cultural projects. Column 5: Responsible Person This column identifies the barangay official or staff tasked to implement a particular GAD activity. The responsible person shall have direct knowledge or involvement in the implementation of the GAD activity and shall periodically report on the progress of its implementation to the barangay chair and/or the GFPS. ATTRIBUTION OF BARANGAY REGULAR PROGRAMS/PROJECTS TO THE GAD BUDGET

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Columns 6 to 10 shall only be accomplished by the barangay if it will be attributing a portion or the whole of the annual budget of its regular program/s or project/s to the GAD budget. To be able to attribute the cost of mainstreaming gender in a regular program/project, the barangay shall assess the program/project using the HGDG tool. During the preparation of the GPB, the program/project shall be assessed based on its original/revised design document(s). The barangay shall use the appropriate HGDG design checklist (HGDG Boxes 9-15, 18-23), funding facilities checklist (HGDG Box F1) or generic checklist (HGDG Box 7a). Column 6: Title of the Barangay Program or Project This column states the title of the barangay program/project which shall be assessed using the HGDG tool for attribution to the GAD budget. Column 7: HGDG Design/ Funding Facility/ Generic Checklist Score This column indicates the program/project’s score in the HGDG assessment. The score indicates the level of gender-responsiveness of the program/project’s design. Column 8: Total Annual Program/Project Budget This column indicates the total annual budget of the program/project, which shall be the basis for computing the amount that will be attributed to the GAD budget. Column 9: GAD Attributed Program/Project Budget This column reflects the amount of the program/project’s annual budget attributed to the GAD budget. Depending on the HGDG score of the program/project, the barangay may attribute a portion or the whole of the program/project’s annual budget to the GAD budget following the matrix below, which is also found under Section C.4 of the JMC 2013-01 HGDG Score

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Description

Corresponding Budget for the Year of the Program/Project that may be Attributed to the GAD Budget

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Below 4.0

GAD is invisible

4.0 – 7.9

Promising prospects

Zero or no amount from the program/ project’s budget for the year may be attributed to the GAD budget. GAD

(conditional pass)

25% of the program/project’s budget for the year may be attributed to the GAD budget.

8.0 – 14.9

Gender-sensitive

50% of the program/project’s budget for the year may be attributed to the GAD budget.

15.0 – 19.9

Gender-responsive

75% of the program/project’s budget for the year may be attributed to the GAD budget.

20.0

Fully responsive

100% of the program/project’s budget for the year may be attributed to the GAD budget.

gender-

For example, if the barangay program got an HGDG score of 5.5, then the program is considered to be with “promising GAD prospects.” Based on the table above, the barangay can attribute 25% of the program’s annual budget to the GAD budget. If the total annual budget of the said program is one hundred thousand pesos (Php 100,000.00), then it can attribute twenty fifty thousand pesos (Php 25,000.00) to the GAD Budget. Column 10: Responsible Person This column specifies the barangay official or staff tasked to implement the program/project being attributed to GAD. The responsible person, which has direct knowledge or involvement in the design and implementation of the program/project, shall accomplish, together with the barangay GFPS, the HGDG checklist and provide the necessary means of verification (MOV) for the responses to the HGDG questions. S/he shall also take note of the program/project’s areas for improvement in terms of gender mainstreaming and implement necessary interventions to maintain or increase the program/project’s score based on the

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result of the assessment. S/he shall also monitor the progress of the program/project’s implementation and coordinate with the barangay GFPS in assessing the program/project again using the HGDG Project Implementation and Management, and Monitoring and Evaluation (PIMME) or the Facility Implementation, Management, and Monitoring and Evaluation (FIMME) checklist during the preparation of the GAD Accomplishment Report. GUIDELINES IN COMPLETING THE BARANGAY GAD ACCOMPLISHMENT REPORT FORM PER JMC 2016-01 In filling out the GAD Accomplishment Report (GAD AR), the barangay shall copy the entries for Columns 1 to 3 from the corresponding columns in the DILGendorsed and/or barangay-approved GPB for which accomplishments are being reported. New entries may also be added to reflect gender issues/GAD mandates and their corresponding PPAs that were not previously identified in the GPB, but were addressed and implemented by the barangay. Column 1: Gender Issue / GAD Mandate This column lists down the gender issues and/or GAD mandates identified in the previous year’s GAD Plan and Budget (GPB). The gender issues and GAD mandates that were not previously identified in the GPB but were addressed or implemented by the barangay shall also be reflected. Column 2: GAD Program/Project/Activity This column enumerates the programs, projects and activities (PPAs) that were undertaken by the barangay in response to the identified gender issues, concerns and GAD mandates. GAD activities that are not included in the endorsed GPB but were implemented by the barangay shall also be reflected. Column 3: Performance Indicator and Target This column indicates the indicators and targets identified in the previous GPB which the barangay committed to achieve within the year. Column 4: Accomplishments This column shall indicate the results/outputs of GAD PPAs based on the identified targets in the GPB. It shall also reflect the results/outputs of other GAD PPAs that

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were conducted and/or implemented by the barangay. The barangay may also give a description of the change that has occurred after implementing the GAD PPA. Column 5: Approved GAD Budget This column reflects the barangay-approved GAD budget for the program, project or activity. Thus, the amount reflected under this column may differ from the figure stated in the DILG-endorsed GPB. In such cases, the reason for the variance or adjustment shall be provided under Column 9. Column 6: Actual GAD Cost or Expenditure This column shows the actual expenditure or cost of implementing the identified GAD PPAs. To avoid double counting and attribution, the barangay shall provide a breakdown of the expenditure, if necessary. Column 7: Variance/Remarks This column indicates any deviation from the identified gender issues, activities, results and/or targets in the GPB. Reasons for any deviation, as well as factors that have facilitated or hindered the implementation of the DILG-endorsed and/or barangay-approved GPB shall also be cited. ATTRIBUTION OF BARANGAY REGULAR PROGRAMS/PROJECTS TO THE GAD EXPENDITURE Columns 8 to 12 shall only be accomplished by the barangay if it will be attributing a portion or the whole of the program/ project’s annual expenditure or cost to the GAD expenditure. In case the barangay subjected a program/project to the HGDG test for attribution to the GAD budget in the GPB, the barangay shall subject the same program/project to the HGDG test using the Project Implementation and Management, and Monitoring and Evaluation (PIMME) checklist (HGDG Boxes 16 and 17) or the Facility Implementation, Management, and Monitoring and Evaluation (FIMME) checklist (HGDG Box F2), whichever is appropriate, to determine the program/project’s actual cost that may be attributed to the GAD Expenditure Column 8: Title of the Barangay Program or Project

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This column states the title of the barangay program/project which shall be assessed using the HGDG tool for attribution to the GAD expenditure. Column 9: HGDG PIMME/FIMME Score This column indicates the program/project’s score in the HGDG PIMME/FIMME assessment based on the program/project’s annual accomplishment report. The score indicates the level of gender-responsiveness of the program/ project. Column 10: Total Annual Program/Project Cost or Expenditure This column indicates the total amount used or expended for the implementation of the identified program/project for the year. This shall be the basis for computing the amount that will be attributed to the GAD expenditure. Column 11: GAD Attributed Program/ Project Cost or Expenditure This column reflects the amount of the program/project’s annual cost attributed to the GAD expenditure. Depending on the HGDG PIMME/FIMME score of the program/project, the barangay may attribute a portion or the whole of the program/project’s annual cost to the GAD expenditure following the same matrix in Table 1 of Section C.4 of the JMC 2013-01 For example, if the barangay’s program got an HGDG PIMME score of 8, then the program is considered to be “gender-sensitive.” Based on the matrix, the barangay can attribute 50% of the program’s annual cost to the GAD expenditure. If the total actual cost of the said program for the year is one hundred thousand pesos (Php 100,000.00), then it can attribute fifty thousand pesos (Php 50,000.00) to the GAD expenditure. Column 12: Variance/Remarks This column indicates the reasons for the difference in the program/project’s HGDG PIMME/FIMME score from the HGDG design checklist score indicated in the GPB. These may include interventions the LGU has made to improve the program/project’s HGDG score or challenges that the LGU encountered in mainstreaming gender in the program/project’s implementation.

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ANNEX A Flow Chart on the review of LGU’s GAD Plan and Budget

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ANNEX B Sample template letter of review from the Municipal/City/Provincial Planning and Coordinating Office (If the GPB is not compliant with the six items of the checklist for LGU’s review).

Date: _________________ Hon. ____________________ _________________________

Dear _______________: This Office acknowledges receipt of the _______ GAD Plan and Budget (GPB). We, however, defer endorsement of the same to the DILG Office due to the following general observations and recommendations: 1. 2. 3. 4. 5.

Please use the correct format/template of the GAD Plan and Budget (GPB) as required by the law; Your FY _____ GAD plan and Budget is not accompanied by GAD Accomplishment Report (AR); Total budget is not reflected in your GAD Plan and Budget ; The GPB and GAD AR are not duly signed by concerned authorities/officials; and Activities in the GAD Plan and Budget is not aligned with Municipal/City/Provincial priorities/plans.

Following the provisions of JMC _____________ : Guidelines on the Localization of Magna Carta of Women, please revise and comply with said observations/recommendations and submit your GAD plan and budget not later than____ for review and submission to DILG.

Very truly yours, C/M/Prov Dev Coordinator

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ANNEX C Sample template letter of review and endorsement from the Municipal/City/Provincial Planning and Coordinating Office Date: _________________ _________________________ _________________________

Dear _______________:

This is in reference to the __ GAD Plan and Budget and GAD Accomplishment Report of ___________. Please be informed that per review of this compliant with the following:

Office, the ___________ (LGU) is in

1. Format/template of the GAD Plan and Budget (GPB) as required by the law; 2. Submission of the GAD plan and Budget is accompanied by their GAD Accomplishment Report (AR); 3. Total LGU budget is reflected; 4. Total GAD Budget is computed; 5. GPB and GAD AR are duly signed by concerned authorities/officials; and 6. Alignment of GAD Plan and Budget PPAs with Municipal/City/Provincial priorities/plans Following the provisions of JMC ___________ : Guidelines on Localization of Magna Carta of Women, we are forwarding to your office the FY _____ GAD plan and Budget of _________(LGU ) for your review and issuance of endorsement to incorporate the said GPB to their Annual Investment Program and Annual Budget.

Very truly yours,

C/M/Prov PD Coordinator

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ANNEX D CERTIFICATE OF REVIEW AND ENDORSEMENT TEMPLATE

This is to certify that the GAD Plan and Budget (GPB) for Calendar Year ______ of LGU ___________________ has been reviewed and was found fully compliant in form and contents with the provisions of the JMC 2016-01 Thus, said GPB of LGU _____________ is hereby officially endorsed for incorporation in the Province/City/Municipality’s Annual Plan and Budget. Issued this ________ day of ___________, 2017 at the Office of the ______________

______________________ Signed by: RD/PD/CD/CLGOO/MLGOO

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Annex E: Sample Template Letter of Deficiencies and GPB Review Form Date: ___________________ HON. ________________ _____________________ _____________________ Thru:

PD/CD ______________ DILG-Field Office

Dear Mayor ____________: This Office acknowledges receipt of the FY ____ GAD Plan and Budget (GPB) of your LGU. We, however, defer endorsement of the same due to the following general observations and recommendations: 1. The statutory requirement of at least 5% of the LGU’s annual general appropriations for GAD programs, projects and activities (PPAs) should be met. 2. Kindly review and ensure that entries from columns one to nine of GPB are congruent and related to each other. Also, some of the items in the GPB may be undertaken by the LGU but may not necessarily be in your FY 2015 GPB. 3. Some of the GAD objectives, activities, targets and performance indicators are for enhancement to better articulate the responses to the identified gender issues and/or its causes. 4. To surface gender issues pertaining to the women and children, we recommend gathering and analysis of sex-disaggregated data. 5. There are activities with performance indicators that need baseline data. As such, kindly attach the necessary supporting documents. 6. In enhancing your GPB please ensure that gender issues and causes should be clearly articulated, as these are the bases in the formulation of entries in the succeeding columns of the LGU GPB. 7. Kindly state if the issues are client or organizational - focused. 8. There are rows that are not filled-out. Kindly provide the needed information or at least merge the entries with the same issues, causes, objectives and relevant PPAs.

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9. Kindly spell-out all acronyms to make your GAD Plan and Budget more user-friendly. 10. Please attach GAD Accomplishment Report for FY _________. 11. For guidance in enhancing your GPB and GAD Accomplishment Report, kindly refer to JMC___________ Guidelines on the Localization of Magna Carta of Women. Specific Observations and Recommendations: (Example Only) Section Page 1

Observation & Recommendation 

Row 1

  

Row 2





Kindly state the Total Budget of LGU and Total GAD Budget. Column 1: Please specify the gender issues identified in the work place. Column 2: There is ambiguity in the cause of the gender issue; it does not support the issue at hand directly. Column 3: GAD objective is not consistent with the gender issue. Conduct of Orientation on the Right of Women Columns 6: Performance Indicator should contain the qualitative or quantitative measurement such as presence or absence of, number of, percentage of, etc. Thus, the LGU can consider “Number of participants” as an indicator. Column 5: Kindly enumerate the activities to be undertaken during the Women’s Month Celebration with corresponding performance indicators and targets for columns 6 and 7.

In consultation with your GFPS, we strongly urge your LGU to please comply with the indicated deficiencies within two (2) weeks after receipt of this letter or as soon as possible to give us time to review and issue a Certificate of Endorsement. Very truly yours, _____________________ RD/PD/CD/CLGOO/MLGOO Note: This template was adopted from DILG Region 3

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ADVISORY BOARD ANNA LIZA F. BONAGUA Director, BLGD DENNIS D. VILLASENOR Assistant Director ZALDY I. MASANGKAY Division Chief, PSDD-BLGD

PROJECT TEAM GEMMA R. MACATANGAY Asst. Division Chief JOSELITO S. MAGUMUN LGOO IV MA. DOLORES Q. ADAYO LGOO IV

SHERYL N. MACALIPAY LGOO IV REYMARK D. TABLANZA LGOO III

SUPPORT STAFF Allan G. Acosta

Randolph C. Vizcarra

Geonnick C. Cabico

Kristine Joy L. Capinpin

Kathleen Niña D. Garcia Institutionalizing Gender Responsive Local Governance

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PHOTO GALLERY

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