AUDIT PROGRAM

FOR THE PERIOD ______________________

GENDER AND DEVELOPMENT

A. Risk statements:

1. The allocation of at least the five percent (5%) of the total appropriation for GAD may
not be complied with;
2. The GAD Focal Point System may not be established in the LGU;
3. The GAD Plan and Budget, GAD Accomplishment report and other required GAD
Reports may not be submitted on due date;
4. The GAD may not be mainstreamed in the LGU operations;
5. The “Violation Against Women’s (VAW) Desk may not be established especially in
barangays;
6. The activities for the establishment of a Local GAD Code may not be initiated by the
LGUs; and
7. The GAD funds may not be expended in accordance with the approved GAD Plan and
Budget; and
8. The DV concerning the disbursement of GAD Funds may not be supported with the
documents required in COA Circular No. 2012-001 dated June 14, 2012.

B. Assertions

R- Regularity
C- Completeness
EO- Existence or occurrence

C. Audit Objectives:

1. To determine compliance on the allocation of at least 5% total appropriation for GAD;

2. To ascertain whether the agency has a GAD Focal Point System;
3. To verify that GAD Plan and Budget and other required GAD reports have been
submitted within due date;
4. To determine whether GAD has been mainstreamed in the LGU operations;
5. To determine whether the “Violation Against Women’s (VAWs) Desk has been
established especially in the barangays;
6. To determine whether activities for the establishment of a Local GAD Code have been
initiated by the LGUs;
7. To determine whether GAD funds have been expended in accordance with the approved
GAD Plan and budget; and
8. To ascertain that the DVs are duly supported with the documents required under COA
Circular No. 2012-001 dated June 14, 2012.

D. Sub-objectives, criteria, validation procedures and suggested working papers

List of documents needed:

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 1. Approved GAD Plan and Budget;
2. Payroll;
3. DVs and its supporting documents;
4. GAD Accomplishment Reports (PAPs);

Audit Sub-objective Audit Activities Audit Suggested Audit Working Paper

A
 Audit Criteria S Audit Question Yes No Particul
S ars of
E
R
the
T answer
I
O
N
1. To determine Compute by comparing Is the allocation
compliance on the the amount incorporated of at least 5% of
allocation of at least in the GAD Budget with the total budget
5% total budget that of the total appropriation
appropriation for appropriation of the intended for
GAD; agency for the purpose GAD complied?
of determining whether
GAA General Provisions they are equivalent to at
Section 27: xxx…all least 5% of the said total.
departments including
their attached agencies,-
offices, bureaus, agencies,
state universities and
colleges, government-
owned and controlled
corporations and other
instrumentalities, shall
formulate a GAD Plan,
designed to empower
women and address
gender issues, in
accordance with RA 7192
and the Philippine Plan
for Gender-Responsive
Development (PPGD),
1995-2025. The cost of
implementation of the
GAD Plan shall be at least
five percent (5%) of the
agency’s total budget
appropriations.xxx

Customized AP/Proposed AP/Gender and Development Page 2

JC No. 2012-1

6.1 At least five percent

(5%) of the total agency
budget appropriations
authorized under the
annual GAA shall
correspond to activities
supporting GAD plans and
programs. The GAD
budget shall be drawn
from the agency’s
maintenance and other
operating expenses
(MOOE), capital outlay
(CO), and personal
services (PS). It is
understood that the GAD
budget does not constitute
an additional budget over
an agency’s total budget
appropriations.
2. To ascertain whether Identify the Focal Point Is there a Focal
the agency has a GAD for GAD in the LGU and Point System in
Focal Point System; interview him/her the LGU?
relative to
Paragraph 3.5 of Joint implementation of
Circular No. 2012-01. gender and development.

Agency GAD Focal Obtain the GAD Plan Is the GAD Plan
Point Systems (GFPS) from the Focal Point and approved?
shall take the lead in determine whether it is
mainstreaming gender approved and furnished Is the approved
in agency PAPs. As to the PCW, DBM and GAD Plan been
such they shall other government furnished to the
coordinate the agencies pursuant to PCW, DBM and
preparation of the existing rules and other
agency GPB and the regulations. government
GAD AR, monitor its agencies
implementation and pursuant to
report on its results. In existing rules
the process, they shall and regulations?
provide technical
assistance to offices or
units within their

Customized AP/Proposed AP/Gender and Development Page 3

 agency on gender
mainstreaming.xxx

3. To verify that Secure a copy of the Is the GAD Plan

GAD Plan and Budget, GAD Plan and Budget, and Budget,
GAD Accomplishment GAD accomplishment GAD
Report and other report and other required Accomplishment
required GAD reports reports and ascertain if Report and other
have been submitted such reports are required reports
within due date; submitted to the National submitted to the
Commission on Women NCW?
JC No. 2012-01: (NCW).
Paragraph 7.0 and
10.0
4. To determine Verify whether the Is the GAD
whether GAD has been agency GAD budget budget allocated
mainstreamed in the were allocated using any in any of the
LGU operations; or combination of the following?
following:
JC No. 2012-01 a. As a
a. As a separate separate GAD
GAD fund to support fund to support
GAD focused programs, GAD focused
projects and activities; programs,
b. As fund to projects and
support integrating activities;
gender-perspectives in b. As fund
regular/flagship to support
programs and projects; integrating
and gender-
c. As counterpart perspectives in
fund to support gender- regular/flagship
responsive Official programs and
Development Assistance projects; and
(ODA) funded projects. c. As
- counterpart fund
-In case of ODA- to support
funded projects gender-
(included and not responsive
included in the Annual Official
GAA), shall also verify Development
whether NGAs and Assistance
LGUs and other (ODA) funded
government projects.
instrumentalities ensured
that five to thirty percent

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 (5-30%) of funds from
foreign governments and
multilateral agencies are
in support of gender-
responsive programs and
projects.

Ascertain specific items

in the GAD budget
where it is drawn:
a. such as maintenance
and other operating
expenses, capital outlay
and personal services.

b. also, verify whether

they are in accordance
with the Joint Circular
No. 2012-1 of the PCW,
NEDA and DBM and
other applicable
guidelines issued by the
oversight agencies.
5. To determine Inspect whether Is there a VAW
whether the “Violation Against Desk established
“Violation Against Women’s (VAWs) Desk especially in the
Women’s (VAWs) has been established barangays?
Desk has been especially in the
established especially barangays
in the barangays;

Rule IV, Section 12 (D) of

RA 9710
6. To determine Secure a copy of the Is there a GAD
whether activities for the Local GAD Code. Code initiated by
establishment of a Local the LGU?
GAD Code have been
initiated by the LGUs

Section 20 B.6.a. of RA
9710

The LGU shall: a.

Promulgate and
implement gender-
responsive rights-based
and culture sensitive local

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ordinances and policies
that promote the
comprehensive health of
girls, adolescents, women
and elderly such as a GAD
Code and/or Reproductive
Health Code.
7. To determine Obtain certification from Is there a
whether GAD funds the accountant for the certification
have been expended in total GAD expenditures from the
accordance with the during the period under accountant of the
approved GAD Plan and audit. total GAD
budget; expenditures
under audit?
Approved GAD Plan and
Budget Determine if such Are the
expenditures are in expenditures in
IV of COA Circular No. accordance with accordance with
2014-001 activities as planned. the approved
GAD Plan and
COA Circular No. 2012- a. Financial and Budget
001 dated June 14, 2012. Compliance; activities?
b. GAD Projects

8. To ascertain that Secure copies of DVs for Are the DVs and
the DVs are duly GAD activities and its its supporting
supported with the supporting documents documents
documents required and verify if complete?
under COA Circular No. expenditures are
2012-001 dated June 14, approved, supported by
2012. required documentation
and paid to the rightful
payee.
EVALUATING AUDIT EVIDENCES GATHERED AND COMMUNICATING THE RESULTS OF AUDIT
1. To verify the causes Analyze the instances of Appropriate working papers
of instances of non- non-compliance to
compliance and make establish the effects and
appropriate audit develop appropriate
recommendations audit recommendations
2. To communicate the Prepare the appropriate Audit Observation Memorandum
results of audit with audit/validation (AOM), if applicable
management document reflecting the
COA Circular No. 2009- results of the
006 dated September 15, audit/validation and
2009 re-Prescribing the transmit to management
use of the rules and
regulations on the

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settlement of accounts.

Prepared by: Reviewed by:

_____________________ ______________________
Name and Designation Name and Designation

_____________________ ______________________
Date Date

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