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    POLICY IMPERATIVES FOR GAD PLANNING AND BUDGETING


  1. General Guidelines in the Submission, Review and Endorsement of LGU’s GAD Plans and Budgets
  2. Policy Guidelines
  3. General Guidelines
  4. Specific Guidelines
    1. Structure and Composition of the GFPS
    2. Functions of the GAD Focal Point System
    3. Roles and Responsibilities
  5. Effectivity
  6. Process and Paramaters for the Review and Endorsement of GAD Plan and Budget (GPB) and GAD Accomplishment Report (GAD AR) of the LGUs
  7. Attribution to the GAD Budget

ATTRIBUTION TO THE GAD BUDGET

Attributing LGU programs and projects including ODA-funded projects to the GAD budget:

  1. 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. To facilitate this, the LGU shall conduct a gender analysis of their programs and projects through the administration of the HGDG.
  2. If the LGU is not trained on the HGDG, it may propose a training program on the HGDG in its GPB for the incoming year and may seek the assistance of a gender analysis specialist/expert in the use of and/or administration of the HGDG.
  3. The administration of the HGDG will yield a maximum score of 20 points or each program or project. 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. The attribution is guided as follows:
  4. Based on its initial result in the HGDG, the LGU will set its target score for a particular program or project. For example, the program or project was rated 4.0 in the HGDG and the LGU would like to achieve a score of 6.0 for said program or project at the end of the year. Hence, the LGU should subsequently plan and estimate the cost of interventions (or cost of gender mainstreaming) to achieve its target. The cost of interventions in making the program or project reach a higher score in the HGDG shall be included in the LGU GPB.
  5. During the preparation of its GAD AR, the LGU will again administer the HGDG test 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. In the example above, 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.
  6. The cost of interventions to mainstream GAD in programs and projects, including those that are funded by ODA may be attributed to the GAD budget.

Schedule to be Observed in GAD Planning and Budgeting

  1. January (a year before budget year) – the LCE shall issue a memorandum order to all LGU departments/offices for the preparation of their annual GPB and annual GAD AR (e.g. LGU FY 2014 GPB and FY 2012 GAD AR)
  2. January-February – All LGU departments/offices including barangays shall formulate their GPBs and GAD ARs of the previous year for submission to the LGU GFPS.

    LGUs shall submit their consolidated annual GAD ARs to the DILG Regional Offices, which in turn shall be submitted to the DILG Central Office for consolidation and submission to PCW.
  3. March – The LGU GFPS TWG of component cities and municipalities shall review and consolidate the GPBs. The consolidated GPBs shall be submitted to the Provincial Planning and Development Offices (PPDO) to ensure the alignment of LGU GAD PPAs to the priorities of the province. Afterward, these shall be submitted to the DILG Regional Offices for review and approval. For provinces, highly-urbanized cities (HUCs) and independent component cities (ICCs), the LGU GFPS TWG shall submit the GPBs to the DILG Regional Office for their review and approval.
  4. April-May – DILG-approved LGU GPBs shall be returned to the concerned LGUs for integration of the GAD PPAs in the AIP.
  5. June – July – the following activities are undertaken:
    • Integration of identified gender issues and concerns and GAD goals, strategies, objectives, targets and PPAs of the GPB during the formulation, updating or enhancement of the CLUP/CDP/PDPFP/ELA.
    • Review the inclusion of the GAD PPAs of the GPB in the Local Development Investment Program (LDIP) before its approval.
    • Issuance of the Budget Call by the LCE to all LGU departments/offices.
  6. July–August – The following activities are undertaken:
    • Integration of the approved GPB in the annual budget proposals of LGU departments/offices; and
    • The Local Finance Committee (LFC) shall ensure the integration of the GPB in the LGU budget proposals during the technical budget hearings.
  7. September - The LFC shall ensure that the identified GAD PPAs are reflected in the Local Expenditure Program (LEP) and the Budget Expenditure and Sources of Financing (BESF).
  8. October – Not later than October 16, the LCE shall ensure that the identified GAD PPAs are included in the Budget Message and in the Executive Budget for submission to the Local Sanggunian for its enactment.
  9. Within 90 days from the receipt of the submitted Annual or Supplemental Budgets, the DBM Regional Office shall review the annual or supplemental budgets of the HUCs, ICCs and provinces. The Sangguniang Panlalawigan shall review the Municipal Annual/Supplemental Budgets. The Sangguniang Bayan/Panglungsod shall review the Barangay Annual/Supplemental Budgets. The DBM Regional Offices/Provincial/City/Municipal Sanggunian shall ensure that GAD PPAs have the required resource allocation in the Annual Budget.

Submission, Review and Approval of LGU GAD Plans and Budgets

  1. Provinces, HUCs, ICCs and municipalities within Metro Manila shall submit their GPBs, accompanied by their GAD ARs to the DILG Regional Office for their review and approval. Reviewed and approved GPBs shall be returned to the LGUs for integration in the AIP funding.
  2. Component cities and municipalities outside Metro Manila shall submit their GPBs to the PPDO of the Provincial Government to ensure the alignment of the municipal/city GAD PPAs with the priorities of the province and then from the PPDO to the DILG Regional Offices for its review and approval. DILG- approved GPBs shall be returned to the LGUs concerned, for incorporation in their annual budgets to be enacted by their Local Sanggunian.
  3. In the case of the ARMM, the ARMM line agencies shall submit their GPBs to the Regional Commission on Bangsamoro Women (RCBW) for its review and consolidation, in terms of the correctness and alignment of the entries in the GPB form. After review and consolidation, the RCBW shall submit the GPBs to the Office of the Regional Governor (ORG), for approval and submission to PCW for its endorsement to DBM.
  4. Barangays shall prepare and submit their GPBs to the City/Municipal PDO to ensure the alignment of the barangay GAD PPAS with the priorities of the city/municipality and then from the City/Municipal PDO, submit the same to the DILG city/municipal LGOO for review and approval. Reviewed and approved GPBs shall be returned to the concerned barangays, for incorporation in their Annual Budgets.
  5. The LGU GFPS shall ensure that the GPBs of their respective LGUs, including the GPBs of barangays within the city/municipal jurisdiction are carried out according to synchronized local planning and budgeting calendar.
  6. The GFPS TWG shall review all submitted GPBs and as needed provide comments or recommendations for revision. The review of GPBs shall focus on the alignment of the GAD plan with the agenda and 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 or cause of the issue, the issues are correctly identified or formulated, if there are clear indicators and targets, if the proposed budget is realistic, if the number of proposed activities are doable within the year, among others.
  7. The DILG Regional Offices shall issue review and approve the LGU GPBs based on the gender-responsiveness of their content, e.g. relevance of the GAD PPAs to the identified gender issues and their causes as well as the correctness and alignment of the entries in the GPB form. DILG-approved GPBs shall include a certificate of the concerned LGUs for incorporation in their Annual Budgets to be enacted by their Sanggunian.

Implementation and Monitoring of the LGU GAD Plan and Budget

  1. Upon receipt of the enacted GPB which includes a certificate of approval from the concerned DILG Regional Office, the LCE shall also mandate the LGU GFPS to: a) provide technical assistance in the implementation of the GPB; b) monitor its implementation; c) ensure the preparation and submission of GAD AR; and d) consolidate reports on the implementation of the GPB.
  2. The LGUs through their LCEs shall inform the DILG Regional Office in writing if there are changes in the DILG-approved GPB and/or if there is a need to implement additional PPAs relevant to current gender issues or GAD-related undertakings. The DILG Regional Office, in turn, shall acknowledge receipt of adjusted GPB and shall inform the LGUs if the GAD PPAs or activities in the adjusted GPB are in accordance with this JMC.
  3. As needed, LGUs may seek the assistance of DILG, PCW, DBM, NEDA, other oversight agencies, civil society organizations (CSOs), gender specialists/experts and other stakeholders in monitoring the results of their GAD PPAs.
  4. The GFPS shall regularly monitor if the GAD budget is being spent for what it was intended for and check on the actual cost of implementing the GAD activities.

Preparation and Submission of LGU GAD Accomplishment Report

  1. The GFPS shall prepare their annual GAD AR based on the DILG-approved GPB or the enacted GPB following the form prescribed in Annex E. Activities completed until the end of the year may be included in the final LGU GAD AR.
  2. Barangays shall submit their GAD ARs for consolidation and review of the cities/municipalities; shall submit their GAD ARs for review and consolidation of their respective provinces. Provinces, ICCs and HUCs shall submit their GAD ARs to the DILG Regional Offices.
  3. 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 to the HGDG test to determine the actual expenditures that may be attributed to the GAD budget. As required, the LGU may present the HGDG test results to the DILG Regional Office or to the GAD funds auditor as evidence that the GAD plan was duly implemented and the GAD budget judiciously utilized.
  4. Accomplishments on the implementation of GAD PPAs funded under ODA projects, including the amount spent for such shall also be reflected in the GAD AR.
  5. The annual GAD AR shall be accompanied by the following: (1) brief summary of the reported program or project; (2) copies of reported policy issuances; (3) results of HGDG tests; and (4) actions taken by the LGU on the COA audit findings and recommendations.
  6. The DILG shall assess the actual accomplishments of LGUs on GAD and prepare an annual integrated GAD AR based from the GAD Ars gathered from its regional offices for submission to PCW.

GAD Funds Audit

  1. Pursuant to MCW Section 36 and this JMC, the Commission on Audit (COA) shall conduct an annual audit of GAD funds for the purpose of determining the judicious use of the GAD budget and the efficiency and effectiveness of interventions in addressing gender issues towards the realization of the objectives of the country’s commitments, plans, and policies on GAD, gender equality and women’s empowerment.
  2. Provided further in MCW-IRR Section 37, the COA shall conduct an annual audit of GAD funds of all government agencies, offices, bureaus, SUCs, GOCCs, LGUs, all government instrumentalities and all others concerned.

Mainstreaming Gender Perspectives in Local Development Plans

  1. To ensure a sustainable and performance-based planning and budgeting, all LGUs shall mainstream GAD concerns in their local development plans. The procedures for mainstreaming gender perspective in local plans shall be in accordance with the local planning process and corresponding timeframe provided for in the DILG-NEDA-DBM-DOF JMC No. 1 Series of 2007;
  2. Mainstreaming gender perspectives in local plans shall consider the planning structure, the multi-sectoral development and land use plans, the planning process, the LDIP/AIP and the budget.
  3. To ensure effective gender mainstreaming in local development plans, the following activities shall be undertaken:
    1. Revisit the LGU’s vision, sectoral plans and investment program and assess them according to gender responsiveness;
    2. Gather, collate and analyze the LGU’s situation through the use of gender analysis and/or gender assessment tools, including the use of the GAD database to determine the status of women and men and the gender gaps or issues that they face; as well as to determine the capacity of LGU to promote, respect and fulfill women’s human rights or to plan, implement and monitor GAD interventions;
    3. Provide the LDC and its sectoral committees with data and information essential to the formulation of gender responsive plans and PPAs;
    4. Review sectoral or functional objectives, targets and programs, projects and activities for gender responsiveness;
    5. Conduct public hearings on sectoral planning, projects and activities;
    6. Monitor and evaluate gender-responsive programs and projects; and
    7. Reflect the GAD PPAs as indicated in the LGU GPB in the AIP.

(Refer to PCW Guidelines for Mainstreaming Gender Perspectives in the Comprehensive Development Plan at www.pcw.gov.ph).


Formulation/Enhancement and Implementation of the LGU GAD Code

  1. All LGUs shall formulate and pass their GAD Codes or ordinances to support the LGU’s efforts in promoting, protecting and fulfilling women’s human rights, women’s economic empowerment and gender-responsive governance towards the attainment of gender equality and women’s empowerment.
  2. The LGU GFPS shall assist the Local Sanggunian in the formulation of a GAD Code or ordinance.
  3. Funding requirements in the formulation and implementation of the Code shall be charged to the LGU GAD budget.
  4. LGUs shall ensure that the pertinent provisions of the GAD Code are integrated in local development plans.

(For the step-by-step formulation of the LGU GAD Code, refer to the GAD Code Guidelines of the Philippine Commission of Women at www.pcw.gov.ph).


MONITORING AND EVALUATING THE IMPLEMENTATION OF THE MAGNA CARTA OF WOMEN

  1. All LGUs shall establish, enhance, strengthen and/or maintain a gender responsive monitoring and evaluation (M&E) system. In establishing and/or strengthening an M&E System, the LCE of provinces, cities and municipalities shall issue an Executive Order or Administrative Order creating the M&E Team.
  2. The M&E Team, where existent, e.g. Local Project Monitoring Team shall expand its functions and its membership to include the members of the suggested GAD M&E Team. The GAD M&E Team shall be composed of the GFPS TWG Chair, P/C/M Planning and Development Coordinator, HRM Officer, Budget Officer, DILG LGOO, representative/s of the LCE, CSO representative/s specifically from women’s organizations and the academe. The GAD M&E Team shall invite the concerned implementing office or unit of the GAD PPAs during the monitoring and evaluation period.
  3. The LGUs GFPS shall monitor the implementation of the annual GPB and assess the status of the LGU’s institutional mechanisms on gender mainstreaming annually.
  4. LGUs, through their GFPS, shall prepare annual status reports on the institutional mechanisms for gender mainstreaming and submit these to the DILG Regional Office for consolidation (Refer to Annex G: LGU Status Report on Institutional Mechanisms for Gender Mainstreaming).
  5. LGUs shall submit their annual GAD ARs formulated based on their GPBs to the City/Municipal Government in case of barangays, to the Provincial Government, in case of provinces not later than end of January of the ensuing year for review and consolidation (Refer to Annex E).
  6. The DILG Regional Offices shall review and consolidate the GAD ARs and status reports submitted to them by the LGUs for submission to the DILG Bureau of Local Government Development (DILG-BLGD).
  7. The GAD M&E Team shall evaluate the outcomes of the LGU GAD policies, programs and projects and submit a GAD Evaluation Report to the DILG Regional Office at the end of the LCE’s three-year term. The submission shall be done not later than June of the next term (Refer to Annex H: LGU GAD Evaluation Report).
  8. All M&E activities shall be included in the annual GPB.
  9. The DILG-BLGD shall review the consolidated LGU GAD ARs, status reports on institutional mechanisms and GAD evaluation reports. The consolidated GAD ARs and status reports shall form part of the DILG Annual GAD AR for submission to PCW within March of every year starting 2014. The consolidated GAD evaluation reports shall be included in the DILG Annual GAD AR at the end of LCE’s three-year term as appropriate.

ROLES OF OVERSIGHT AGENCIES

  1. The Department of the Interior and Local Government (DILG) shall:
    1. Consolidate the approved LGU GPBs and GAD ARs for monitoring and evaluation purposes;
    2. Provide technical assistance on the formulation of LGU GPBs including the capacity development of LGUs and gender analysis, GAD planning and Budgeting and gender mainstreaming in cooperation with PCW and other concerned agencies;
    3. 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;
    4. 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;
    5. Provide technical Assistance to LGUs on the application of the HGDG in local program/project design, development, management, implementation, monitoring and evaluation;
    6. Monitor and evaluate LGU compliance on the following mechanisms which shall be reflected in the consolidated reports (Refer to 5.9 of Section 5.0), as appropriate:
      1. Formulation and implementation of LGU GPBs and GAD ARs
      2. Utilization of the 5% GAD Budget
      3. Formulation of the GAD Code
      4. Creation/re-organization and functionality of GFPS or Similar GAD mechanisms
      5. Establishment of the LGU GAD Database
      6. Organization and functionality of Local Councils for the Protection of Children (LCPCs)
      7. Functionality of VAWC Office/Desk and Women’s Shelter
      8. Mainstreaming gender perspectives in the PDPFP/CLUP/CDP/AIP/ELA
      9. Functionality of GAD Office/Unit, if any
      10. Creation of local Media Boards
    7. Conduct appropriate response to the recommendation of the Commission of Human Rights (CHR) on the non-compliance of LGUs to the provisions of the MCW including to non- compliance to the 5% GAD budget policy;
    8. Formulate and/or as necessary, utilize its incentives and awards system, e.g. the Seal of Good Housekeeping to recognize the LGUs’ outstanding accomplishments and/or good practices on GAD in partnership with PCW, concerned agencies and other stakeholders.
    9. Conduct appropriate response to the recommendation of the Commission of Human Rights (CHR) on the non-compliance to the 5% GAD budget policy; and
    10. Formulate and/or as necessary, utilize its incentives and awards system, e.g. the Seal of Good Housekeeping to recognize the LGUs’ outstanding accomplishments and/or good practices on GAD in partnership with PCW, concerned agencies and other stakeholders.

  2. The Philippine Commission on Women (PCW) shall:
    1. Spearhead the enhancement, updating of and provision of technical assistance relative to existing guidelines and tools on gender-responsive planning and budgeting, gender analysis, GAD Code formulation, gender mainstreaming, gender audit and/or gender assessment at the local level in partnership with DILG, DBM, NEDA, civil society organizations, academe and other stakeholders;
    2. Take the lead in advocating the use of the HGDG for program and/or project design, development, management, implementation, monitoring and evaluation, in partnership with NEDA and DILG;
    3. Lead the development of a monitoring and evaluation system to determine progress and results of implementing the MCW in partnership with DILG, NEDA, DBM and concerned agencies; and
    4. Provide technical assistance and as necessary, support the capacity building of DILG, NEDA and DBM to enable them to perform their roles as stipulated in this JMC.

  3. The Department of Budget and Management (DBM) shall:
    1. Provide technical assistance to LGUs to ensure that they adopt a gender-responsive and performance-based approach to LGU budgeting;
    2. Assist the PCW, DILG and NEDA in the enhancement and updating of existing guidelines and tools on gender-responsive planning and budgeting, gender mainstreaming, gender audit and/or gender assessment at the local level;
    3. Ensure that Major Final Outputs, indicators and targets of the LGUs under their Organizational Performance Indicator Framework (OPIF) are gender-responsive; and
    4. Assist the PCW, DILG and NEDA in the development of a monitoring and evaluation system to monitor the GAD budget utilization of LGUs.

  4. The National Economic and Development Authority (NEDA) shall:
    1. Assist the PCW, DILG and DBM in the enhancement and updating of existing guidelines and tools on gender-responsive planning and budgeting, gender mainstreaming, gender audit and/or gender assessment at the local level;
    2. Develop mechanisms, in consultation with PCW, DILG, DBM, concerned agencies and other stakeholders, to ensure that the 5%-30% allocation of funds received from ODA-funded projects of foreign governments and multilateral agencies are achieved and sustained to enable LGUs to respond to gender issues;
    3. Advocate the use of the HGDG for project design, development, management, implementation, monitoring and evaluation and provide technical assistance to provinces on the utilization of the HGDG, in partnership with PCW; and
    4. Provide technical assistance to provinces in mainstreaming GAD concerns in the formulation and/or updating of the PDPFP.

REPEALING CLAUSE

  1. The contents and specific provisions of the MCW, and all other policy guidelines cited in this circular that are consistent, supportive and complementary to the provisions stated herein shall become part and parcel of this JMC
  2. All other issuances inconsistent or contrary to the provisions of this JMC, in particular the DILG-NCRFW-DBM JMC 2001-1 are hereby repealed.