SALIENT

FEATURES
GUIDELINES ON THE PREPARATION
OF GAD PLAN & BUDGET
JMC 2023-01

PURPOSE
1.1 To prescribe enhanced guidelines and procedures for the
formulation, development, submission, implementation,
monitoring and evaluation including an accounting of results of
the Ministries, Offices and Agencies (M/O/As) annual GAD plan
and budget (GPB), and GAD accomplishment report (GAD AR);
and

1.2 To provide the mechanics for the development of

programs, activities, and projects (PAPs) to respect, protect and
fulfill the rights of women in the sociocultural, economic, and
political spheres.
JMC 2023-01

LEGAL FRAMEWORK
2.1 Republic Act No. 9710 or the Magna Carta of Women (MCW), a
comprehensive human rights law, embodies this policy as it promotes
women empowerment, calls for equal opportunities for women and
men, and ensures equal access to resources and development results
and outcome in the Philippines.
2.2 Article IX, Section 12 of the Republic Act No. 11054 or
otherwise known as An Act Providing for the Organic Law for the
Bangsamoro Autonomous Region in Muslim Mindanao states that
the Bangsamoro Government shall uphold and protect the
fundamental rights of women, including the right to engage in lawful
employment, and to be protected from exploitation, abuse, or
discrimination, as embodied in the Convention on the Elimination of
all Forms of Discrimination Against Women.
2.4 In accordance with Section 9.1.1 of the Bangsamoro Autonomy
Act No. 8 (BAA No. 8) also known as the Bangsamoro Women Act
of 2020, the Bangsamoro Women Commission (BWC) shall issue
guidelines for the formulation of gender and development plans of
the Bangsamoro Government.

2.5 Section 9.2.1 of the same law, provided that BWC shall
monitor, assess and ensure compliance of Bangsamoro Government
ministries, agencies, and offices with the issued guidelines and
implementation of their respective GAD plans.
JMC 2023-01

2.6 Pursuant to the Section 5 of the General ministries and offices

Appropriations Act of the Bangsamoro 2023 (GAAB), formulate
of the Bangsamoro Government shall address gender issues
a Gender and Development (GAD) Plan designed to and
within their concerned sectors or mandate the Magna Carta of
implement the applicable provisions under R.A. No. 9710 or All
Women, Convention on the Elimination of Platform for Action,
Forms of Discrimination Against Women, the Beijing
the Philippine Plan for Gender-Responsive Bangsamoro
Development (1995-2025), the Philippine Development Plan, and
Development Plan (BDP) and other applicable laws
guidelines issued thereon.
• GAD planning and budgeting shall be
conducted annually as part of all
programming and budgeting exercises of
agencies. The PAPs in the GPB shall be
included in the MOAs budget proposal and
reflected in the Annual Work and Financial
Plan (WFP) of concerned offices and units
within the agency.
• The GAD budget, which is the cost of
implementing the GAD plan, shall form part
of and is not in addition to the MOAs
approved budget.
• Mainstreaming gender perspectives in MOA PAPs to attain the
desired outcomes for GAD shall be a priority in GAD planning and
budgeting. Using the 5% GAD budget for gender mainstreaming is
way for ministries to influence the entire agency program, plan and
budget.
a
To aid gender mainstreaming, agencies shall perform gender analysis
using existing tools, such as the Harmonized Gender and Development
Guidelines (HGDG), to ensure that the different concerns of women
and men are addressed equally and equitably in their PAPs. Activities
address these differential concerns through capacity development on
to GAD or GAD-focused activities shall be included in MOA GPBs.
• The MOA GAD Focal Point Systems (GFPS) shall take the lead in
mainstreaming gender in the agency PAPs. As such, they shall
coordinate the preparation of the agency GPB, monitor its
implementation, and report on the results through the GAD AR. They
shall provide technical assistance on gender mainstreaming to offices
or units within their agency.

• The determination of compliance to the 5% GAD budget

shall be by the agency and not by the constituent unit.
Thus, the budget of the regional or constituent unit may
not necessarily reach 5% of its total annual budget
allocation or expenditure, but the regional office shall
ensure the agency as a whole will meet the minimum 5%
GAD budget based on the agency’s total budget
appropriation.
ESSENTIAL ELEMENTS IN GAD
PLANNING AND BUDGETING
Creation and/or Strengthening of the GAD Focal
Point System: As required by the MCW and
following the BWC Memorandum Circular 2021-
01 (Guidelines for the Creation, Strengthening and
Institutionalization of the Gender and Development
[GAD] Focal Point System), all MOAs should
an institutionalized and functional GAD Focal
have System (GFPS).
Point
ESSENTIAL ELEMENTS IN GAD
PLANNING AND BUDGETING
Capability Building on Gender and Development: A clear a
understanding and appreciation of gender and development is
prerequisite for a successful GPB. MOAs are required to
regularly undertake orientations and capacity development on
GAD including GAD-related laws and commitments for their
employees. Training should include gender mainstreaming,
gender analysis, and gender-responsive planning and
budgeting.
ESSENTIAL ELEMENTS IN GAD
PLANNING AND BUDGETING
Conduct of Gender Audit: A gender audit is an the gender-
examination of MOAs gender mainstreaming or extent of
responsiveness of its policies, programs, and its personnel
projects, the level of gender awareness and competence
and the presence or absence of enabling of the gender audit
of mechanisms that support gender mainstreaming. The
could be a basis for capacity enhance the gender-
result development programs that must be implemented
responsiveness of agency policies and
and PAPs.
STEPS IN FORMULATING GAD PLAN

5.1 MOAs shall formulate their GAD Agenda, which is their

strategic framework and strategic plan on gender gender
mainstreaming and achieving women’s empowerment and
equality.

Based on the GAD agenda, the agency shall identify the GAD
mandates it will implement, as well as priority gender issues
to be addressed within the GAD Agenda’s timeframe. GAD
mandates and gender issues may be client-focused or
organization-focused.
Client-focused GAD mandate or gender issue
refers to those that pertain to the unequal status of
women and men stakeholders of the agency from
including the extent of their disparity over
and contribution to a policy/program and/or
benefits project of the agency.
mandate or gender
On the other issue
hand, an points to the gap/sGAD
organization-focused in the

dimension in its programs, systems or structure.

capacity of the organization to integrate a gender
MOAs that implement PAPs in conflict and post- Plan
conflict areas shall integrate BARMM Regional Action
on Women, Peace and Security (RAP-WPS) in
their respective GPBs and Accomplishment Reports.

2% of the 5% GAD budget of MOAs may be

programmed to support women’s economic
empowerment.
COSTING AND ALLOCATION OF THE
GAD BUDGET

At least five percent (5%) of the total MOA budget

appropriations authorized under the annual GAAB shall be
allocated/attributed to activities supporting GAD PAPs. The
GAD budget shall be drawn from the MOA’s maintenance
and other operating expenses (MOOE), capital outlay (CO),
and personnel services (PS). It is understood that the GAD
budget does not constitute an additional budget over the
MOA’s total budget appropriations
COSTING AND ALLOCATION OF
THE GAD BUDGET
The GAD budget may be allocated using any or a combination of the
following:
• As a separate GAD fund to support GAD-focused PAPs;
• As fund to support integrating a gender perspective in major
programs and projects (gender mainstreaming)

• As counterpart fund to support gender-responsive Official

Development Assistance (ODA)-funded projects.
JMC 2023-01

ATTRIBUTION
Attribution to the GAD budget of a portion or the whole of the
budget of a MOAs major program is a means toward gradually
increasing the gender responsiveness of government programs
and budgets.

If a MOA intends to attribute a portion or the whole budget of

major programs during the GAD planning and budgeting phase,
it
may subject the program to gender analysis using the HGDG
tool. If the agency is not yet trained on the use of the tool, it may
include said training in its GPB and may seek the assistance of
an expert on gender analysis using the HGDG.
JMC 2023-01

ATTRIBUTION
The use of the HGDG will yield a maximum score of 20 points
for each program or project. Depending on the score on the
HGDG, a percentage of the budget of the ministry’s existing and
proposed major program may be attributed to the GAD budget
as
follows:

0 - 3.9
HGDG GAD is invisible in the program/project
Score Description
4.0 - 7.9 The program/project has promising GAD
prospects

8.0 - 14.9 The program/project is gender-sensitive

15.0 - 20.0 The program/project is gender-responsive
SCHEDULE OF GPB PREPARATION,
SUBMISSION AND REVIEW

BWC shall endorse a GPB, if and only if:

•the GAD budget meets the minimum five percent (5%)
allocation, and

•the GPB reflecting BWC’s requested revisions, additional

information or responses to the questions if any, has been
received within the prescribed period and deemed
sufficient by BWC.
SCHEDULE OF GPB PREPARATION,
SUBMISSION AND REVIEW
Once the GAAB has been approved and there are changes in
the final agency budget, the agency shall request to submit an
adjusted GPB to BWC.

MOAs shall inform the BWC, in writing, if there are changes

in the BWC-endorsed GPBs. BWC shall review the PAPs in
submitted adjusted GPB and inform the agency if the GAD
the adjusted GPB are acceptable. The adjusted GPB
shall be the basis for implementing the GPBs, and for
monitoring and reporting purposes.
PREPARATION AND SUBMISSION OF GAD
ACCOMPLISHMENT REPORTS
The annual GAD AR shall be accompanied by the following:
(1)a brief summary of the reported program or project;
(2)copies of reported policy issuances;
(3 results of HGDG tests if any;
)(4)other modes of verifications (MOVs) such as vouchers, activity
reports/proposals, attendance sheets, photos, and any GAD
documentations as required; and

(5)actions taken
findings and by the ministry,ifoffice,
recommendations any. and agency on the COA audit
The BWC shall assess the actual accomplishments
of agencies on GAD and prepare an annual
integrated GAD AR for submission to the
Philippine Commission on Women (PCW) and the
Office of the Chief Minister, copy-furnished to

MFBM andGAD
GPBs and COAARs.
and all MOAs that submitted
Ramadhan Mubarak

THANK YOU!