GAD Audit Guide - Clean Copy v2

Commission on Audit
Republic of the Philippines
2022
GENDER AND DEVELOPMENT

AUDIT GUIDE
ENSURING GREATER GENDER RESPONSIVENESS IN THE GOVERNMENT
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GENDER AND DEVELOPMENT
AUDIT GUIDE
ENSURING GREATER
GENDER RESPONSIVENESS
IN THE GOVERNMENT
2022
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Table of Contents
Overview............................................................................................................................................ 1
Strong GAD Partner through the years ....................................................................................... 4
COA strives to become a gender responsive organization ..................................................... 10
What is an audit of GAD funds? .............................................................................................. 21
What is Gender Mainstreaming? ............................................................................................ 22
GAD Agenda Policy Framework............................................................................................... 23
How to conduct audit of GAD funds ...................................................................................... 28
Start by checking if the auditee has created a GFPS .............................................................. 33
Request for a copy of the GAD Agenda and determine if compliant with requirements ... 34
Look for the issues that the agency aims to address and evaluate if the corresponding
programs, activities, and projects are responsive ................................................................... 38
Request for a copy of the Annual GPB and review its contents ............................................ 41
Check if the budget allocated for GAD constitutes 5% of the total budget of the agency43
If the subject is an ODA-funded project, check if the GAD budget constitutes 5%-30% of
the total budget of the project ................................................................................................... 45
Check if the programs, activities, and projects are correctly attributed to GAD................. 48
Request for a copy of the GAD AR and the corresponding attachments and review
reported accomplishments .......................................................................................................... 51
Look for sex-disaggregated data on file and determine analysis done ................................ 52
Determine to what extent did the programs, activities, and projects achieve the GAD
goals, objectives, targets, and performance indicators .......................................................... 54
If the agency was not able to meet the targets, ask for the challenges they encountered
in implementing the program and formulate a recommendation based on the same....... 58
If the agency was able to meet the targets, document the strategies adopted and report
on the best practices .................................................................................................................... 59
Request for a copy of the GAD Agenda Progress & End Term reports ................................ 59
How to determine the 3Es of GAD-related PAPs .............................................................. 62
Conducting a performance audit on the implementation of GAD ......................................... 62
Audit of programs Implementing SDGs..................................................................................... 64
Incorporating a gender perspective in the conduct of performance audit of government
programs, project, and activities ................................................................................................ 71
References ...................................................................................................................................... 82
Acknowledgement ....................................................................................................................... 86
i
Acronyms
AAR Annual Audit Reports

BFP Bureau of Fire Protection
BFPMP Bureau of Fire Protection Modernization Program
BPfA Beijing Declaration and Platform for Action
CEDAW Convention on the Elimination of all forms of Discrimination Against
Women
COA Commission on Audit
CPA Citizen’s Participatory Audit
CY Calendar Year
DILG Department of Interior and Local Government
eBudget Electronic Budget
eNGAS Electronic New Government Accounting System
EO Executive Order
ERSD Election Records and Statistics Department
FY Fiscal Year
GAA General Appropriations Act
GAD Gender and Development
GADSF GAD Strategic Framework
GADSP GAD Strategic Plan
GBP GAD Budget and Plan
GEWE Gender Equality and Women Empowerment
GFPS GAD Focal Point System
GMEF Gender Mainstreaming Evaluation Framework
GOCC Government Owned or Controlled Corporation
HGDG Harmonized Gender and Development Guidelines
HLPF High Level Political Forum
ICC Investment Coordination Committee
IDI INTOSAI Development Initiative
INTOSAI International Organization of Supreme Audit Institutions
ISSAI International Standards of Supreme Audit Institutions
LFS Labor Force Survey
LGU Local Government Unit
MC Memorandum Circular
MCW Magna Carta of Women
NDHS National Demographic and Health Survey
NGAs National Government Agencies
NGOs Non-Government Organizations
ODA Official Development Assistance
PAM Performance Audit Manual
ii
PAO Performance Audit Office
PCW Philippine Commission on Women
PAPs Programs, Activities and Projects
PPGD Philippine Plan for Gender-Responsive Development
RA Republic Act
RC Responsibility Center
RMC Risk Management Committee
SAIs Supreme Audit Institutions
SDGs Sustainable Development Goals
SL Subsidiary Ledger
SONA State of the Nation Address
SUCs State Universities and Colleges
UN United Nations
UNSCR United Nations Security Council Resolution
iii
The Commission on Audit as an oversight agency needs to
Overview
strengthen its Gender and Development (GAD) audit process and
capacity building efforts in compliance with the implementation
and monitoring of the Gender Equality and Women Empowerment
(GEWE) Plan 2019-2025.1
The Philippine Commission on Women (PCW) fully supports this

initiative. The PCW is the primary policy-making and coordinating
body on GEWE. It spearheads the formulation of the GEWE Plan
2019-2025 consistent with the commitments and targets in the
Updated Philippine Development Plan (PDP) 2017-2022. The
GEWE Plan 2019-2025 is the government’s guide and key
reference in formulating GAD plans and budgets. It is the third
time-slice framework plan that government has formulated in
support of the long-term perspective plan, the Philippine Plan for
Gender-Responsive Development (PPGD) 1995-2025.
To implement this initiative, the COA Chairperson directed the

members of the Committee on Audit and Gender Issue Analysis
and Committee on Training and Advocacy of the COA GAD Focal
Point System (GFPS) to take the lead and collaborate in enhancing
and strengthening the conduct of audit and capacity building in
the audit of GAD funds.2
In compliance with the COA Chairperson’s directive, the

Committee on Audit and Gender Issue Analysis developed this
GAD Audit Guide to help state auditors conduct audits that will
contribute in strengthening gender equality and women
empowerment in government operations; and promote greater
gender responsiveness in government programs, activities and
projects (PAPs).
COA’s GAD Vision and Mission served as the Committee’s yardstick

in developing this GAD Audit Guide. COA’s GAD Vision is to
become a trustworthy, respected and gender-responsive and
independent audit institution that is an enabling partner of
government in ensuring a better life for every Filipino. While,
COA’s GAD Mission is to improve government operations, through
1 COA Memorandum No. 2021-020 dated 2 September 2021,

2 Id.
1
transparent, accountable, and gender-responsive governance, in
partnership with stakeholders, for the benefit of the Filipino
people.
Furthermore, this GAD Audit Guide aims to help in ensuring the

faithful execution of section 36 of Republic Act (RA) No. 9710 or
the Magna Carta of Women (MCW). This provision requires COA
to conduct an annual audit on the use of the GAD budget for the
purpose of determining its judicious use 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 GEWE, and GAD.
Lastly, the GAD Audit Guide also serves as COA’s response to the
call of the International Organization of Supreme Audit Institutions
(INTOSAI) for its members to apply a gender lens in their
organizations and in their audit work.
As the Supreme Audit Institution (SAI) of the Philippines, COA

stands in solidarity with the community of Supreme Audit
Institutions (SAI) in pursuing the principle and commitment of
“leaving no one behind” in pursuit of Goal 5-Achieve gender
equality and empower all women and girls; and Goal 16.6-Develop
effective, accountable and transparent institutions at all levels of
the Sustainable Development Goals (SDGs) 2016-2030.
In highlighting the importance of applying a gender lens in the

organization and the audit work, the INTOSAI emphasized that
inclusiveness, empowerment and equality are at the heart of the
2030 Agenda for Sustainable Development. Gender equality is
both an SDG itself and also a cross-cutting issue in all areas of
sustainable development. 3
3IDI Gender Strategy available at

https://www.intosai.org/fileadmin/downloads/news_centre/calendar/2020_calendar/220920_IDIs_Gender_
Equality_Strategy_draft.pdf, last accessed: September 17, 2021.
2
INTOSAI explained that SDG 5 cuts across all areas of sustainable
development because gender inequalities still persist around the
world. They are shaped by different aspects of people’s identities.
Gender inequality intersects with other factors such as class, race,
income, ethnicity, culture, religion, sexual orientation, age and
disability. 4
In calling for action, the INTOSAI declared that gender

inequalities stagnate social progress and sustainable development.
But it recognized that governments across the world have
committed to international and regional gender equality
frameworks and translated them into national approaches. To
contribute to these efforts, the INTOSAI calls its members to hold
their respective governments to account for gender commitments
they made.5
COA supports the INTOSAI on this endeavor and commits to

respond to this call. The issuance of this GAD Audit Guide is the
first step towards the fulfillment of this commitment.
4Id.
5IDI Gender Policy available at https://www.idi.no/elibrary/idi-administrative/policies/1222-idi-gender-
policy-2021/file, last accessed: September 17, 2021.
3
Strong GAD Through the years, COA has been a strong and indispensable
strategic partner of the government in advocating gender-
Partner through responsive governance. Even before the passage of the MCW on
the years 14 August 2009, COA is already a partner of government in
implementing gender responsiveness in PAPs. To highlight, below
is a list of COA issuances related to the audit of GAD funds and
gender mainstreaming.
List of COA issuances related to the audit of GAD funds and gender mainstreaming
COA Issuances Title Notes
Audit of GAD Funds and Activities
1. COA GAD Plan FYs 2006-2007 In 2006, COA introduced the concept of “gender audit”
and Budget GAD Plan and in its operations through its FY 2006-2007 GPB. At that
prepared in Budget (GPB) time, there is no policy nor guidelines on the conduct of
compliance gender audits. To address this, then Chairperson
with BP 600 Guillermo N. Carague ordered the following:
a. Conduct of research on gender audit;

b. preparation of guidelines on the conduct of the
audit of funds pertaining to GAD;
c. Preparation of course design on the seminar on
“gender audit”;
d. Conduct of training on “gender audit”; and
e. Survey on the implementation of GAD in
government agencies in 2005 until 2006.
Link to access the document:

https://www.coa.gov.ph/gad/resources/reports/GADBud
get2006-2007.pdf
As a part of the capacity building efforts of the

Commission on GAD, pilot audit teams were created in
2008, which conducted gender audit in selected
government agencies. The audit findings were
incorporated in the CY 2007 Annual Audit Report (AAR).
Results of the research, survey, and pilot audits paved

the way for the development of the initial draft of the
guidelines on the conduct of gender audit, which was
finalized in 2009.
4
Lastly, COA also participated in the
deliberation/workshop on the preparation of the
implementing rules and regulations of the Magna Carta
of Women in 2009.

https://www.coa.gov.ph/gad/index.php/news/reports/ac
complishment-report
2. COA Guidelines in the In 2009, COA released its first guidelines on the conduct
Memorandum conduct of the of audit of GAD funds and activities in government
No. 2009-020 audit of GAD funds agencies.
dated 15 May and activities in
2009 government Under this Memorandum, COA defined “gender audit” as
agencies a comprehensive audit of a government agency’s
policies, funds, programs, projects, and activities
focusing on the areas of gender and development for
the purpose of determining the economy, efficiency, and
effectiveness of interventions in addressing the gender
issues and in contributing to the attainment of the
objectives of this country’s commitments, plans and
policies.
Also, in this Memorandum, the Chairperson declared

that “gender audit” shall be conducted by the
Commission and shall consist of the following:
a. Financial and compliance audit of funds pertaining

to GAD; and
b. Value-for-Money (VFM) audit of GAD activities

which shall include the determination of the
economy, efficiency and effectiveness of the
agency’s policies, programs, and activities in
addressing gender issues.
Annexed to this Memorandum are several sample audit

programs, which the auditors may use as reference in
planning their respective audits for the year.

https://www.coa.gov.ph/gad/resources/downloads/Mem
o/M2009-020.pdf
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3. COA Circular Revised Guidelines This is the latest Circular setting the guidelines in the
No. 2014-001 in the audit of audit of GAD funds and activities.
dated 18 GAD Funds and
March 2014 Activities in This Circular mandated the following:
government
agencies a. Integration of GAD in the regular audit of an
agency using the Integrated Risk and Results Based
Audit Approach (IRRBA);
b. Incorporation of the results of the audit of GAD

funds and activities in the Annual Audit Report
(AARs) of agencies under the heading “Gender and
Development”;
c. Conduct of fraud audits when there are glaring

badges of fraud in the transactions concerning
GAD;
d. In case of Official Development Assistance (ODA)-

funded, check whether National Government
Agencies (NGAs), Local Government Units (LGUs),
and other government instrumentalities ensured
that five to thirty percent (5-30%) of funds from
foreign governments and multilateral agencies are
in support of gender-responsive programs and
projects;
e. Submission by the audited agency of a copy of the

Annual GAD Plan and Budget (GPB) to the COA
Audit Team assigned within five (5) working days
from the receipt of the approved plan from the
PCW or their mother or central offices; and
f. Submission of the Accomplishment Report to the

COA Audit team within five (5) Working days from
the end of January of the preceding year.

https://www.coa.gov.ph/gad/resources/downloads/RA_
Circular/COA_C2014-001.pdf
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4. COA GAD in the audit In furtherance of the gender mainstreaming efforts of
Memorandum of programs, COA, the Chairperson ordered that all audit reports of
No. 2017-001 projects, and audit teams engaged in the Citizen Participatory Audit
dated 3 activities of audit (CPA) and ODA-funded projects must include a portion
January 2017 teams engaged in pertaining to GAD.
CPA, and those of
ODA-funded Link to access the document:
Projects https://www.coa.gov.ph/gad/resources/downloads/Mem
o/COA_M2017-001.pdf
5. COA Checklist of In 2018, the COA Gender and Development Focal Point
Memorandum Common Audit System (GFPS) took notice on the different
No. 2018-009 Observations in presentations of GAD audit observations in the AARs of
dated 14 the Audit of GAD NGAs, Government-Owned and Controlled Corporations
August 2018 Funds; and (GOCCs), and LGUs. To address this matter, this
Determination of Memorandum was issued to provide a checklist of
Gender Issues and common audit observations to be used by Auditors as
Mandates of all reference in the audits of GAD funds and guide in the
Government presentation of audit observations and
Agencies recommendations in the AARs.
For reference, it contains the following templates:
a. Consolidated Audit Observations on GAD Form;

b. Sectoral Consolidated Audit Observations on
GAD Form; and
c. GAD Budget and Fund Utilization Form.
It also contains sample GAD Common Audit

Observations and Recommendations, which auditors can
use as reference in preparing their respective GAD-
related findings and recommendations.

https://www.coa.gov.ph/gad/resources/downloads/Mem
o/COA_M2018-009.pdf
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6. COA issued Assignment of This Circular requires government entities to establish
COA Circular Responsibility Responsibility Centers (RC) and RC Codes for their
No. 2021-008 Center for the respective GFPS and integrate the same in the enhanced
dated 6 GFPS to Account, electronic National Government Accounting System
September Monitor and (eNGAS), electronic Budget System (eBudget), or in any
2021 Report GAD computerized accounting system that they use.
Expenses and
Other GAD- Using the assigned RC and RC Code for GFPS, the
Related Financial government entity concerned shall generate GAD-
Transactions related financial reports from the eNGAS, eBudget, or
their computerized accounting system.
Government entities using manual accounting system

are required to maintain a subsidiary ledger (SL) for
GAD for each account and assign SL codes to record all
GAD-related expenses/programs/activities/projects.
For reference, a sample coding structure is attached to

the Circular.

https://www.coa.gov.ph/gad/resources/downloads/RA_
Circular/COA_C2021-008.pdf
Gender Mainstreaming
7. COA Guidelines in the Apart from auditing GAD funds and activities, COA is
Resolution Mainstreaming also mandated to mainstream GAD in its organization.
No. 2010-005 and This Resolution is the first issuance released by COA
dated 5 Institutionalization related to gender mainstreaming in the Commission.
August 2010 of Gender and
Development in This Resolution formally created the COA GFPS in the
the Commission central and regional offices. It contains details on the
on Audit composition of the COA GFPS, its functions, and the
various GAD committees.
For reference, it also contains instructions on how to

prepare the Annual GPB and the Annual Accomplishment
Report (AR)

https://www.coa.gov.ph/gad/resources/downloads/Reso
lutions/R2010-005.pdf
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8. COA Revised Guidelines The same with the previous guidelines, it contains
Resolution on Mainstreaming details on the structure, composition, and functions of
No. 2015-039 GAD and the the COA GFPS.
dated 1 Adoption and
December Institutionalization This Resolution introduced the COA GAD Vision and
2015 of the GADSF in Mission and the GAD Strategic Framework (GADSF).
the Commission
It also contains templates, which can be used as
reference in preparing the annual COA GPB and GAD
AR.
a. Form 1 – Annual GAD Program, Activity and

Projects (PAP) Identification (Agency)
b. Form 1-A – Annual GAD PAP Identification
(Committee)
c. Form 2 – Annual GPB (Agency)
d. Form 2-A – Annual GPB (Central Office)
e. Form 2-B – Annual GPB (Regional Office)
f. Form 3-A – Annual GAD AR (Central Office)
g. Form 3-B – Annual GAD AR (Regional Office)

9. COA Adoption of the This Resolution contains the latest version of the COA
Resolution COA GAD Agenda GADSF and the COA GAD Strategic Plan (GADSP). This
No. 2020-005 2020-2025 Resolution will cover GAD PAPs of COA within FYs 2020-
dated 30 2025.
January 2020
The COA GADSF contains the following details:
a. Mandate;
b. GAD Vision;
c. GAD Mission; and
d. GAD Goals.
The COA GADSP contains the following details:

a. Gender Issue;
b. Expected Outcome;
c. Indicators;
d. Baseline;
e. Responsible Officers;
f. Yearly Target (2020 – 2025);
g. PAP corresponding to the target; and
h. Estimated budget corresponding to the PAP.
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10. COA Dissemination and Through this Memorandum, the Chairperson ordered the
Memorandum Use of Gender dissemination and use of the GEWE Plan 2019-2024 in
No. 2021-020 Equality and the planning and budgeting of the COA GFPS.
dated 2 Women
September Empowerment This Memorandum also cited the call of the PCW to
2021 (GEWE) Plan enhance and strengthen the GAD audit process and
2019-2024 in GAD capacity building efforts of COA.
Planning and
Budgeting of the As a result, COA will develop the following:
COA GFPS
a. Updated guidelines on the audit of GAD funds
and activities (for the auditors)
b. Updated Circular for the submission GAD-related
documents (for the audited agencies)
c. Updated course design to reflect the
aforementioned updates.

https://www.coa.gov.ph/GAD/resources/downloads/Me
mo/COA_M2021-020.pdf
According to the INTOSAI Development Initiative (IDI), if SAIs

COA strives to want to truly make a difference to the lives of everyone and
become a gender contribute to sustainable development, they have to apply a
responsive gender lens in their audit work.
organization Their overall vision of IDI in its Strategic Plan 2019-2023 is
“Effective, accountable, and inclusive SAIs making a difference in
the quality of public sector governance and service delivery for the
value and benefit of citizens.”
They picture a world where SAIs are gender-responsive, leave no

one behind and benefit everyone.
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To do this, IDI identified two (2) strategic priorities: 1) to ensure
that SAI are conducting audits that contribute to gender equality;
and 2) to ensure that SAIs lead by example by becoming gender-
responsive organizations.
Figure 1: IDI GAD Strategic Priorities
Source: IDI
The IDI’s vision is consistent with the call of PCW to COA for
improvements in its GAD audits and capacity building efforts. To
determine to what extent COA has become a gender-responsive
organization, the PCW prescribes the use of the Gender
Mainstreaming Evaluation Framework (GMEF).
The GMEF is a tool to measure the extent of the gender

mainstreaming efforts of organizations, both NGAs and LGUs. It is
also meant to assist the GFPS members in measuring gains and
successes, as well as pinpoint areas for improvement in the way
they mainstream the GAD perspective in their respective
organizations
11
The GMEF has four entry points of gender mainstreaming, namely
Policies, People, Enabling Mechanisms and Programs / Activities /
Projects.
1. POLICIES refer to the official statements and

pronouncements of support for gender mainstreaming issued
by the organization. These may be in the form of department
orders, special orders, administrative orders, memoranda and
executive orders that spell out the commitment of an
organization to pursue gender mainstreaming. This category
also includes national and sectoral plans, specific guidelines,
manual of implementation and the GAD Framework/Strategic
Plan. The organization, through these issuances, shows its
recognition and acceptance of gender mainstreaming as a
critical and legitimate concern, even if in broad or general
terms. Policy enhancement and improvements, including the
use of gender-fair language and images, are also expected
towards the development of a model GAD policy for potential
replication and innovation.
2. PEOPLE refers to the relevant stakeholders who assume the

task of gender mainstreaming. Critical to the success of
gender mainstreaming are the following: (1) GAD champions
among top management who actively support the GM
program; (2) recognition of GFPS and staff members as GAD
experts; and (3) clients (internal and external) able to
participate in the planning, implementation and monitoring &
evaluation of programs, activities and projects.
3. ENABLING MECHANISMS refer to the systems and

mechanisms installed in the organization and the funds
allocated for GAD activities such as the GFPS and Knowledge
Management (KM) System. The success of any gender
mainstreaming effort depends, to a large extent, on the
resources allocated and the mechanisms that are
institutionalized to implement it. Another example of an
enabling mechanism for GAD is the GAD Funds Audit of the
COA that greatly helped to ensure institutional compliance to
the minimum 5% utilization of the GAD budgets of agencies
and LGUs.
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4. PROGRAMS, ACTIVITIES, & PROJECTS refer to flagship
programs or activities and projects that serve as a strategic
entry point to mainstream GAD in an organization. PAPs is the
most practical entry point since it involves the actual
implementation of the mandate of an organization. Examples
of PAPs are the review and issuance of revised GAD policies,
application of gender analysis tools, and conduct of GAD
advocacy and regular updating of GAD mechanisms such as
the GAD database.
The Committee on Audit and Gender Issue Analysis is in-charge of

ensuring COA’s compliance with the policy descriptors. In this
portion of the GAD audit guide, we will present the extent in
which COA has mainstreamed gender in terms of plans and policy
issuances.
Under the GMEF, there are five (5) levels of gender

mainstreaming. The first entry point, which pertains to policies,
has 13 descriptors that track the progress of an organization’s
efforts in integrating GAD in its plans and policy issuances.
Figure 2: Levels of Gender Mainstreaming
Source: Philippine Commission on Women
13
At the Foundation Formation level, organizations issue policies
supporting the elements of GAD Planning and Budgeting, review
existing policies to ensure consistency with new GAD issuances,
and issue documents to support attendance to PCW-led
GAD-related events.
At the Installation of Strategic Mechanisms level, organizations

progress to the issuance of policies to address gender issues using
gender-fair language and images among its internal and external
clients.
At the GAD Application level, a GAD agenda or strategic

framework on GAD is already adopted and implemented to ensure
that GAD is being integrated in the organization’s major programs
and projects.
At the Commitment Enhancement and Institutionalization level,

the plans and policies of the organization have already resulted in
positive impacts
At the Replication and Innovation level, these plans and policies

are continually enhanced and used as standards by other
organizations in developing their own gender-sensitive policies
and plans.
Policy (13 Descriptors)

Level 1: Issuance of Initial policies on GAD
Descriptor Possible Means of Verification (MOV) Met /
Not Met
1.1 Policies articulating 1. A policy articulating support to GAD mandates √
support to GAD and establishing all the following four elements
Mandates and of GPB namely: Setting up of GFPS or GAD
establishing four Office; (2) Collection and maintenance of sex-
essential elements of disaggregated database; (3) Conduct of
GPB issued organization-wide Gender Audit and (4)
Capacity-building of GFPS;
2. Separate policies issued establishing at least

one GPB element; or
14
3. Reissued/updated policy reflecting compliance
to new GAD issuances such as the
reconstitution of GFPS system of the
organization.
1.2 Existing policies 1. Revised or reissued policy/plan as cited in 1.1; √
reviewed for
consistency with 2. Documentation of the review conducted if the
emerging GAD issues policy/plan reviewed does not need updating;
and issued accordingly and
3. New GAD policies/plans issued after the review.

1.3 Broad statements of 1. The organization issued three or more separate √
intentions or policies supporting GAD-related activities such
aspirations as Women’s Month activities, 18-day Campaign
on VAW, Rural Women’s Day, etc.; or
2. Internal policies supporting other GAD-related

activities such as office orders/travel order for
attendance of GAD trainings / conference and
seminars.
Level 2: Issuance of policies to mainstream GAD in the organization
Not Met
2.1 Policies reflecting the 1. All MOVs cited in 1.1 and 1.2; √
organization’s interest
for gender 2. Document issued stating support for GAD such
mainstreaming issued as directive from the top management to
mainstream GAD, implement GAD programs,
relevant policies/plans and create/reconstitute
mechanisms such as the GFPS;
3. A copy of policy/guideline approving the GAD

agenda/GAD Framework/GAD Strategic Plan;
and
4. Issuance of an order or policy indicating

enhancement or updating of items 1 or 2.
*If said document is issued annually then three

successive issuances will be required to merit a full
score for this item
15
2.2 Policies addressing the 1. Approved GAD Plan and Budget with client- √
gender needs of the focused and organization-focused PAPs;
clients (internal and
external) of the 2. Sectoral or organization plans identifying
organization issued programs to address gender issues of
employees and external clients;
3. Administrative orders or policies on flexi-time or

support for women qualified to be promoted to
management positions; and
4. Policies creating facilities and mechanisms for

the use of employees and/or external clients
such as breastfeeding rooms/daycare centers
and establishment of CODI or VAW referral desk
as applicable.
2.3 Policies issued by the 1. Administrative Order or Executive Order √
organization in the use enjoining the organization to adopt the use of
of gender-fair gender-fair language and images in policy
language and images issuances;
2. Policy enjoining the organization personnel to

adopt existing guidelines on the use of gender-
fair language and images in policy issuances
(e.g. COA issuance on gender fair language); or
3. Policy adopting the use of gender-fair language

and images based on policy issuances issued by
the mother agency; or
4. Policy adopting the directive of the line

agency/LGU to use gender-fair language and
images in policy issuances (for attached
agencies/bureaus).
Level 3: Integration of GAD in the Organization’s Policies
Not Met
3.1 GAD Agenda/Strategic 1. Copy of the draft or approved three-year/annual √
Framework adopted by GAD mandate/GAD Strategic Framework of the
the organization organization.
16
3.2 Organizational/national 1. National policies or national plans issued by √
and sectoral plans oversight organizations such as the Bottoms Up
integrated with GAD Budgeting (BUB) or DBM or Philippine
perspective Development Plan (PDP) of NEDA highlighting
where GAD has been mainstreamed;
2. Approved sectoral or Annual Work and Financial

Plan denoting presence of GAD.
3.3 National/Sectoral GAD 1. Policies issued to implement specific mandates √

policies formulated by under laws on women such as Special
the organization Gynecological Leave for Women, etc.
Level 4: Updating and Continuous Enhancement of GAD Policies

Not Met
4.1 GAD policies of the 1. Copy of GAD Accomplishment Reports, Gender √
organization resulted in Impact Assessment, Policy Assessment Reports
bridging gender gaps of and/or program/project documentation
clients (internal and integrated with GAD with the following data:
external)
a. Statistical data/qualitative data showing
impacts or results from the issuance of
policies (e.g. decline in the number of VAWC
cases and rise in the number of males
participating in family planning program);
b. Anecdotal/interview data from beneficiaries

on how the policy creating the
program/mechanisms has benefitted them
(whether written or video testimonies); and
c. Citations, awards or recognition received by

the organization due to the positive impacts
of GAD policies implemented.
4.2 Policies continually 1. MOVs cited in 1.2 and 3.2; √

developed and/or
enhanced based on 2. Policies issued to implement GAD-related
the results of gender mandates of the organization to align with
analysis current laws relating to women’s empowerment
and gender equality
17
3. Policies issued indicating revision of documents
such as other policies, plans, reports, etc. to
mainstream gender perspective or use of
gender-fair language and images;
4. Policy issued resulting from review of existing

GAD policies (e.g. reconstitution of GFPS to
comply with Guidelines on the Creation of
GFPS); and
5. Policies issued based on the results of the

administration of GA tools such as GMEF,
HGDG, GERL Ka Ba? etc.
4.3 Vision, mission and Words and phrases indicating gender equality are √
goals of the reflected in the VMG of the organization as related
organization integrated to its mandates, such as:
with GAD perspective
a. Inclusive growth;
b. Equal development/Equal/Equitable;
c. Affirmative Action;
d. Men and Women;
e. Universal Access;
f. Gender-Sensitive/Gender-Responsive/Gender
Transformative;
g. Gender-Fair;
h. Needs-Based;
i. Rights-Based;
j. Prioritization of vulnerable/marginalized
groups; or
k. Other terms that connotes emphasis on
equal enjoyment of men and women on the
services and programs provided by the
organization as well as giving emphasis on
those who are more vulnerable.
18
Level 5: Model GAD Policy
Not Met
5.1 Organization’s GAD GAD policies and plans of the organizations have X
policy/ies used as been used as a model or standard by other
model/standard by organizations (other NGAs/LGUs, attached agencies
other organizations or bureaus) such as:
a. GAD Mandate/GAD Agenda/Framework on

GAD;
b. GAD Manuals and Guidelines;
c. GAD Code (LGUs);
d. Vision, Mission and Goals;
e. LGU Plan/s integrated with GAD; and
f. Other relevant issuances.
*The organization may include the contact details

of the agency/LGU that used their policies and
plans as reference for validation of PCW or DILG or
provide copies of citation/s or article/s. Written
articles with citations may also be submitted.
In more than a decade, the COA’s gender mainstreaming efforts

have gradually reached Level 4: Commitment Enhancement and
Institutionalization.
Currently, COA is striving towards achieving Level 5: Replication

and Innovation.
Below is a timeline showing the progress of the GAD-related

policies in COA and how it relates to the three (3) level 4
descriptors under the policy descriptor matrix of the Enhanced
GMEF.
19
Figure 3: COA GAD Timeline*
Level 4.1: GAD policies of the organization

resulted in bridging gender gaps of clients
Level 4.2:
Policies
continually
20
developed and /
or enhanced
based on the
results of
gender analysis
Level 4.3: Vision, mission and goals of the

organization integrated with GAD perspective
*This is not an exhaustive list of COA’s GAD-related policies. For more information, visit the www.coa.gov.ph/gad/.
What is an audit Section 7(B) of the (IRR) of RA No. 9710, the MCW, defines
“Audit of GAD Funds” as a comprehensive audit of a government
of GAD funds? agency’s policies, fund programs, activities and projects focusing
on the area of gender and development to determine the
economy, efficiency, and effectiveness of interventions in
addressing issues.
The conduct of audit of GAD funds and activities is mandatory.

Section 36(a) of the MCW reads:
The Commission on Audit (COA) shall conduct an annual

audit on the use of the GAD budget for the purpose of
determining its judicious use 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 women
empowerment, gender equality, and GAD.
To faithfully execute the aforementioned mandates under the MCW,

COA issued COA Resolution No. 2014-001 dated 18 March 2014 to
formally integrate GAD in its audit operations. Under this
Resolution, COA did the following:
1. Integrated GAD in the regular audit;

2. Declared that GAD shall always be a priority area in the
conduct of regular audit; and
3. Incorporated GAD in the AAR.
Item 1 of the General Guidelines under COA Resolution No. 2014-

001 requires that an annual audit of funds, programs, projects
and activities on gender and development shall be conducted on
national, and corporate agencies as well as LGUs. To save on
resources and to reduce redundant activities such audit shall be
integrated in the regular audit of an agency using IRRBA.
GAD shall be considered in all the main processes of IRRBA, i.e.
strategic planning and risk identification, planning (agency audit
planning and risk assessment), delivery (execution, conclusion,
and reporting) and monitoring (quality control system). As such,
the area of GAD shall always be considered in the development of
the Government Risk Model (GRM), the COA Wide Audit Risk
Assessment (CARA) Matrix, the Agency Risk Model (ARM) and
other templates designed to identify and/or develop the audit
response to identified risks. Likewise, GAD shall be among the
21
audit areas to be considered during the strategic planning of COA
as well as planning exercise to be conducted at the cluster and
regional levels.

001 requires that the audit of funds and activities on GAD shall
always be a priority area in the conduct of regular audit of
agencies with resident audit teams. In the event that time and
resources are limited, the conduct of audit of GAD funds and
activities will depend on the results of risk assessment and
identification and the materiality of the funds involved.

001 requires that the results of audit of GAD funds and activities,
which may be favorable or unfavorable including audit
recommendations, shall be incorporated in the AARs of
agencies under the heading “Gender and Development”.
What is Gender Section 4(i) of RA No. 9710 defines Gender Mainstreaming as “the
strategy for making women’s as well as men’s concerns and
Mainstreaming? experiences an integral dimension of the design, implementation,
monitoring, and evaluation of policies and programs in all political,
economic, and societal spheres so that women and men benefit
equally and inequality is not perpetuated. It is the process of
assessing the implications for women and men of any planned
action, including legislation, policies, or programs in all areas and
at all levels.”
Gender mainstreaming in all government agencies is also

mandatory. Section 36 of RA No. 9710 requires that all
departments, including their attached agencies, offices, bureaus,
state universities and colleges, government-owned and –
controlled corporations, local government units, and other
government instrumentalities shall adopt gender
mainstreaming as a strategy to promote women’s human
rights and eliminate gender discrimination in their systems,
structures, policies, programs, processes, and procedures.
Every year since 1995, the Legislature inserts a GAD provision in

the General Appropriations Act (GAA) requiring all government
agencies to formulate their GAD Plan designed to address gender
issues within the concerned sectors or their respective mandates.
22
For FY 2021, Section 32 of the General Provisions of the GAA
states:
Programs and Projects Related to Gender and

Development. All agencies of the government shall
formulate a GAD Plan to address gender issues within
the concerned sectors or mandate and implement the
applicable provisions under R.A. No. 9710 or the Magna
Carta of Women, Convention on the Elimination of All
forms of Discrimination Against Women, the Beijing
Platform for Action, the Philippine Plan for Gender-
Responsive Development (1995-2025) and the
Philippine Development Plan (2017-2022).
The GAD Plan shall be integrated in the regular activities

of the agencies, which shall be at least five percent
(5%) of their budgets. For this purpose, activities
currently being undertaken by agencies which relate to
GAD or those that contribute to poverty alleviation,
economic empowerment especially of marginalized
women, protection, promotion, and fulfillment of
women’s human rights, and practice gender-responsive
governance are considered sufficient compliance with
said requirement. Utilization of GAD budget shall be
evaluated based on the GAD performance indicators
identified by said agencies.
The preparation and submission of the annual GAD Plan

and annual GAD Accomplishment Report (AR) shall be
subject to the guidelines issued by the agencies
concerned.
GAD Agenda To provide context and help state auditors in the conduct of audit
of GAD funds and activities, here is a quick run through of the
Policy Framework GAD Agenda Policy Framework. The latest version of the
framework is in Annex A of PCW MC No. 2018-04 dated 19
September 2018 or the Revised Guidelines for the Preparation of
the GAD Agenda for NGAs and GOCCs. We replicated the
framework below for reference.
23
Figure 4: GAD Agenda Policy Framework
1. At the center of implementation is the GFPS. It’s the cog that

ensures that every GAD-related activity is moving. It is in-
charge of preparing the GAD Agenda, annual GPB, GAD AR
and the GAD Agenda Progress and End Term Reports.
2. At the left part of the framework are the blueprints of national

and international commitments for GEWE, which are the
following:
a. International
i. United Nations Convention on the Elimination of All

Forms of Discrimination against Women (CEDAW);
ii. Beijing Declaration and Platform for Action (BPfA);
iii. United Nations Security Council Resolutions (UNSCR) on
Women, Peace and Security;
24
iv. United Nations Agenda for Sustainable Development
(SDGs)
b. Local
i. Magna Carta of Women;

ii. Women in Development and Nation Building Act;
iii. Philippine Plan for Gender-Responsive Development
1995 – 2025
iv. Ambisyon Natin 2040
v. Philippine Development Plan 2017-2022
vi. Gender Equality and Women’s Empowerment (GEWE)
Plan 2019-2025
These are the documents, which the auditors can use as

criteria in developing an audit finding.
3. The GFPS develops the GAD Agenda based on the GAD

blueprints listed above. Pursuant to PCW MC No. 2018-046,
the development of the GAD Agenda shall be guided by the
desired GEWE outcomes and goals embodied in the MCW and
other women or gender-related laws relevant to the agency’s
mandates; the PPGD 1995-2025 and term plans on GEWE;
and various international GAD-related commitments.
The GAD Agenda is composed of two (2) parts, which are the
following:
a. the GADSF, which contains the following:
i. gender issues, which are derived from Gender

Analysis conducted by the agency;
ii. agency’s GAD Vision and Mission; and the
iii. GAD Goals
b. the GADSP, which contains the following:
i. gender issues categorized per GAD Goal;
6 Philippine Commission on Women, Revised Guidelines for the Preparation of the Gender and
Development Agenda, PCW Memorandum Circular No. 2018-04, series of 2018, [PCW MC No. 2018-04],
Item 1 (19 September 2018).
25
ii. GAD outcomes, indicators, baseline data, and targets
per GAD Goal; and
iii. GAD PAPs designed to achieve the identified GAD
Goals.
4. The GAD Agenda has a term of six (6) years for NGAs and
GOCCs; three (3) years for LGUs.
5. The next step is the development of the GPB. Pursuant to

PCW-NEDA-DBM Joint Circular No. 2012-01, the GPB shall be
conducted annually as part of all programming and budgeting
exercises of agencies. The PAPs in the GPB shall be included in
the agency budget proposal and they shall be reflected in the
Annual Work and Financial Plan (WFP) of concerned offices or
units within the agency or department.
6. The annual GPB shall be guided by the desired outcomes and

goals embodied in the GAD Agenda. The GPB shall be
submitted to the PCW for review and endorsement. But if the
entity is an LGU, the GPB shall be submitted to the DILG for
review and endorsement. After the review and endorsement of
the PCW or the DILG, as the case maybe, the agency head
shall approve the GPB.
7. After a year of implementation, the GFPS shall prepare the

annual GAD AR, pursuant to PCW-NEDA-DBM Joint Circular
No. 2012-01 and based on the PCW/DILG-endorsed GPB. The
GAD AR shall be accompanied by the following:
a. Brief summary of the reported program or project;

b. Copies of the reported policy issuances;
c. Results of Harmonized Gender and Development
Guidelines (HGDG) tests, if any; and
d. Actions taken by the agency on the COA Audit Findings.
8. If an agency intends to attribute a portion or the whole budget

of major programs during the GAD planning and budgeting
phase, it should subject the program to gender analysis using
the HGDG tool to determine the extent of a program’s budget
that will be attributed to GAD. Results of the gender analysis
using the HGDG tool will be extremely helpful in determining
whether the full amount of the program will be counted as
26
part of the compliance of an agency with the 5% budget
allocation for GAD.
9. The GAD AR for the previous years’ implementation shall be

submitted with the agencies’ GPB for the current year to the
PCW for review and acceptance. If the entity is an LGU, the
same shall be submitted to the DILG for review and
acceptance.
10. After three (3) years, the GFPS shall conduct a review of the
GADSF and GADSP. The 3-year progress report shall reflect
the status of accomplishments based on the analysis of
desired results and outcomes, as well as variances. The report
shall be submitted to the PCW.
11. After the six (6) years, the GFPS shall conduct another review
of the GADSF and GADSP. The end-term report shall reflect
the overall assessment of the implementation of the GAD
Agenda based on the goals and desired results/outcomes. It
shall also reflect the variances, including unintended results,
and the reasons for such, as well as the recommendations and
lessons learned. Agencies shall submit together with the end-
term report, a narrative of its GAD accomplishments, which
may include success stories and good practices.
The result of the evaluation may serve as basis in the

formulation of the agencies’ GAD Agenda for the next planning
period.
27
How to conduct This portion provides a step-by-step guide on how to conduct
financial and compliance audit of GAD funds and activities. For a
audit of GAD quick glance of the audit processes, we developed a summary at
funds the start of this chapter, entitled: audit of GAD funds and activities
in a nutshell. It contains pointers, list of audit procedures, and the
corresponding legal basis, which the auditors can cite when
preparing their respective Audit Observation Memoranda (AOM),
Notices of Suspension (NS), or Notices of Disallowance (ND). After
the summary, there is a more detailed explanation of the
procedures to provide more context to the GAD requirements.
Audit of GAD funds and activities in a nutshell
GAD Pointers Audit Procedure

Matter
1 GAD Everything starts with GFPS. The Start by checking if the auditee has
Focal GFPS prepares the GAD Agenda, created a GFPS. (Basis: Sec. 37-C of RA
Point GPB, AR, GAD Agenda Progress, 9710 IRR; PCW MC No. 2011-01; Item 13
System and End Term Report. of Annex A of COA Memo No. 2018-009 )
(GFPS)
Check if GFPS was created in accordance
with MCW. (Basis: Item 5.1 of PCW MC
No. 2011-01; Item 14 of Annex A of COA
Memo No. 2018-009)
Check if GFPS is functioning. (Basis: Item

5.2 and 5.3 of PCW MC No. 2011-01;
Item 15 of Annex A of COA Memo No.
2018-009)
2 GAD If prepared correctly, the Request a copy of the GAD Agenda.
Agenda contents of the GAD Agenda can (Basis For NGAs: PCW MC No. 2018-04;
(GADSF be used by the auditor as criteria For LGUS: C.2 par. 1 and C.6 par. 6 of
and in auditing the GAD funds PCW-DILG-DBM-NEDA JMC No. 2013-01
GADSP) because it contains the and Item 5 par. 6 of PCW-DILG-DBM-
outcomes, indicators, baseline NEDA JMC No. 2016-01)
data, and targets per GAD Goal.
Check if the auditee submitted its GAD
For NGAs: the term is 6 years Agenda to the PCW. (Basis: For NGAs:
(Basis: PCW MC No. 2018-04) Item 8 of PCW MC No. 2018-04; For
LGUs: the issuances are silent. The GFPS
For LGUs: the term is 3 years TWG of the LGU is mandated to review
(Basis: C.2 par. 1 of PCW-DILG- the alignment of the GPB with the GAD
DBM-NEDA JMC No. 2013-01) Agenda)
28
Matter
Check if the auditee conducted gender

analysis (Basis: Item 5.2 of PCW MC No.
2018-04)
If the auditee conducted gender analysis,

look for the gender issues or gender
mandate identified by the auditee. (Basis:
Item 5.2 of PCW MC No. 2018-04)
Using GEWE Plan 2019-2025, previously

endorsed and approved GPBs, and
reviewed and accepted GAD ARs as
reference, as well as professional
judgment, determine if the PAPs address
the gender issues or gender mandates
identified by the auditee. (Basis: Item 1
of PCW MC No. 2018-04; COA Memo No.
2021-020; GEWE Plan 2019-2025)
The GAD Agenda should be approved by

the head of the agency. (Basis: Item 6.1
of PCW MC No. 2018-04)
3 Annual The annual GPB shall be guided Check if the auditee prepared a GPB.
GPB by the desired outcomes and (Basis: Item V of COA Reso. No. 2014-
goals embodied in the MCW, 001; Item 1 and 4 of Annex A of COA
other relevant laws, the PPGD, Memo No. 2018-009)
the Women’s Empowerment and
Development toward Gender If yes, was it submitted to the PCW (if
Equality Plan, 2019-2025 (GEWE NGA) or DILG (if LGU) for endorsement?
Plan), succeeding term plans for (Basis: Item 2 of Annex A of COA Memo
GAD as well as the UN CEDAW No. 2018-009)
and other relevant international
commitments. If the agency submitted the GPB to
PCW/DILG, was it endorsed by the latter
GAD planning and budgeting agencies? (Basis: Item 3 of Annex A of
shall be conducted annually as COA Memo No. 2018-009)
part of all programming and
budgeting exercises of agencies. If the agency has a PCW/DILG-endorsed
The PAPs in the GPB shall be GPB, was a copy of it submitted to COA
included in the agency budget within five (5) days from receipt of the
29
Matter
proposal and they shall be approved GPB? (Basis: Item V of COA
reflected in the Annual Work and Reso. No. 2014-001; Item 5 and 6 of
Financial Plan (WFP) of Annex A of COA Memo No. 2018-009)
concerned offices or units within
the agency or department. Check if the gender issues or gender
mandates correspond to the issues
The GAD budget, which is the identified in the GAD Agenda. (Basis:
cost of implementing the GAD Item 6.3 of PCW MC No. 2018-04)
plan, shall form part of, and is
not in addition to the agencies’ Check if the total allotment for the GAD
approved budget. Hence, the activities constitutes at least 5% of the
GAD budget shall be drawn from total appropriation of the auditee. (Basis:
the agency’s maintenance and Item IV of COA Reso. No. 2014-001; Item
other operating expenses 16, 17 and 18 of Annex A of COA Memo
(MOOE), capital outlay (CO), and No. 2018-009)
personal services (PS).
If what is being audited is an ODA-funded
The way to include a PAP in the Project, check if the total allotment for
GPB is through attribution. the GAD activities constitutes 5%-30% of
the total budget of the project. (Basis:
If an agency intends to attribute Item IV of COA Reso. No. 2014-001)
a portion or the whole budget of
major programs during the GAD The PAPs in the GPB should be gender-
planning and budgeting phase, it responsive and supportive of gender
should subject the program to issues of the agency. (Basis: Item 22 of
gender analysis using the HGDG Annex A of COA Memo No. 2018-009)
tool to determine the extent of a
programs’ budget that will be The GPB should be based on the gender
attributed to GAD. statistics and sex-disaggregated data
established in the agency’s GAD Database
The Results of the HGDG should that helps the agency in gender-
be able to show the auditor what responsive planning, programming and
percentage of the budget of a policy formulation pursuant to PCW -
certain program should be DILG-DBM-NEDA JMC No. 2013-01.
attributed to GAD. It can range
from 0%-100%. The difference For LGUs:
can determine if the agency
complied with the 5% Check if the LGU has developed a GAD
requirement. (for details, see Code. (Basis: Item E of PCW-DILG-DBM-
page 47) NEDA Joint Circular No. 2013-01; Item 33
of Annex A of COA Memo No. 2018-009)
30
Matter
For examples of expenses that
CAN or CANNOT be charged to Check if the LGU has established a VAW
the GAD budget, please see Desk. (Basis: Section 12-D of MCW-IRR;
pages 40-42 and 48-50. Item 34 of Annex A of COA Memo No.
2018-009)
4 GAD AR Attached agencies, bureaus, Check if the auditee prepared a GAD AR.
regional offices, constituent units (Basis: Item V of COA Reso. No. 2014-
and all others concerned shall 001; Item 7 and 10 of Annex A of COA
submit their GAD ARs to their Memo No. 2018-009)
central offices. The agency GFPS
shall prepare the annual GAD AR If yes, was it submitted to the PCW (if
based on the PCW-endorsed GPB NGA) or DILG (if LGU) for endorsement?
or the GPB adjusted to the (Basis: Item 8 of Annex A of COA Memo
approved GAA following the form No. 2018-009)
prescribed in Annex B. Activities
completed until the end of the If the agency submitted the GAD AR to
year may be included in the final PCW/DILG, was it endorsed by the latter
GAD AR of agency submitted to agencies? (Basis: Item 11 of Annex A of
PCW in January. COA Memo No. 2018-009)
The annual GAD AR shall be If the agency has a PCW/DILG-endorsed

accompanied by the following: GAD AR, was a copy of it submitted to
(1) brief summary of the reported COA within five (5) working days from the
program or project; (2) copies of end of January of the preceding year?
reported policy issuances; (3) (Basis: Item V of COA Reso. No. 2014-
results of HGDG tests, if any; and 001; Item 12 of Annex A of COA Memo
(4) actions taken by the agency No. 2018-009)
on the COA audit findings and
recommendations, if any. Check if there are sex disaggregated data
on file. (Basis: Item 29 of Annex A of COA
If RC and RC Code have been Memo No. 2018-009)
created to determine the actual
GAD expenses and other GAD- Check if the auditee has established a RC
related transactions recognized in and assigned RC Codes for GAD. (Basis:
the books of accounts and COA Circular No. 2021-008)
generated in the financial reports
and it uses eNGAS or other If yes, using the GAD data from the
computerized accounting system, eNGAS, check the utilization rate of the
the auditor will be able to look for GAD funds. (Basis: Item 25-28 of Annex
the GAD expenses and activities A of COA Memo No. 2018-009)
using the RC Codes. If the
31
Matter
auditee does not have a Determine the extent in which the auditee
computerized accounting system, has achieved the GAD Goals, objectives,
the auditor can ask for the SL targets, and performance indicators. Do
where all GAD-related this by comparing the GPB and the GAD
expenditures are recorded. AR. (Basis: Item 19-21 of Annex A of COA
Memo No. 2018-009)
The auditor may include in the
AAR the data generated from the If the auditee was not able to achieve the
eNGAS. The auditors will be able GAD goals, objectives, targets, and
to present the utilization rate and performance indicators, ask the
breakdown of the GAD concerned members of the GFPS the
expenditures of the auditee. challenges they encountered, which
prevented them from achieving the same.
To determine if there are possible
GAD-related IIUEEU Then, ask the concerned members of the
Expenditures, please refer to COA GFPS the actions they took and to what
Circular No. 2012-003 dated 29 extent it addressed the issues.
October 2012 and COA Circular
No. 2012-001 dated 14 June If the auditee is able to achieve their GAD
2012, in relation to COA Circular goals, objectives, targets, and
No. 2009-006 dated 15 performance indicators, ask them about
September 2009, on the the strategies they adopted to ensure the
guidelines in the issuance of achievement of the same.
AOM/NS/ND/NC.
5 GAD The GFPS is responsible for If the agency already has completed the
Agenda preparing the GAD Agenda 3rd year of implementation of its GAD
Progress Progress Report. Agenda, the auditor may already request
Report a copy of the GAD Agenda Progress
Depending on the nature of the Report. (Basis: Item 7 of PCW MC No.
indicators presented, this report 2018-04)
could provide auditors data on
the short-term outcomes of the Determine if the agency achieved the
program. outcomes identified in the GAD Agenda.
6 GAD Depending on the nature of the If the agency has already completed the
Agenda indicators presented, this report 6th year implementation of its GAD
End- could provide auditors data on Agenda, the auditor may already request
Term the impact of the program. a copy of the End-Term Report. (Basis:
Report Item 7 of PCW MC No. 2018-04)
Determine if the agency achieved the

outcomes identified in the GAD Agenda.
32
Start by checking if In conducting audit of the GAD funds, the auditors must first
check if the auditee has established its GFPS.
the auditee has
created a GFPS To illustrate, PCW MC No. 2011-01 dated 21 October 2011 has
defined the roles and responsibilities of the GFPS.7 Below are
some examples of the crucial roles of the GFPS, which serve as
guidance in conducting the audit of GAD funds:
a. Leads in mainstreaming gender perspective in agency/

department policies, plans and programs. In the process, it
shall ensure the assessment of the gender-responsiveness of
systems, structures, policies, programs, processes, and
procedures of the agency based on the priority needs and
concerns of constituencies and employees and the formulation
of recommendations including their implementation;8
b. Leads in setting up appropriate systems and mechanisms to

ensure the generation, processing, review and updating of
sex-disaggregated data, gender statistics and GAD database to
serve as basis in performance-based gender-responsive
planning.9
c. Spearheads the preparation of the agency annual

performance-based GAD Plans, Programs and Budget in
response to gender issues of their constituencies and clients
and in the context of their agency mandate, and consolidate
the same following the format and procedure prescribed by
the PCW, DBM and NEDA in the Joint Circular 2012-1.10
d. Prepares the annual GAD accomplishment reports.11
7 Philippine Commission on Women, Guidelines for the Creation, Strengthening, And Institutionalization of
the Gender And Development (Gad) Focal Point System, PCW Memorandum Circular No. 2011-01,
series of 2011, [PCW MC no. 2011-01], § 5.2 (21 October 2011).
8 Id. at 5.2 (a).
9 Id. at 5.2 (c).
10 Id. at 5.2 (e).
11 Philippine Commission on Women. National Economic and Development Authority, and Department of
Budget and Management, Guidelines for the Preparation of Annual Gender and Development (GAD)
Plans and Budgets and Accomplishment Reports to Implement the Magna Carta of Women, PCW-NEDA-
DBM Joint Circular No. 2012-01, [PCW-NEDA-DBM JC No. 2012-01], § 10.1
33
The GFPS shall be composed of the agency head or local chief
executive, an executive committee with an Undersecretary (or its
equivalent), LGU official, or office in a strategic decision-making
position as Chair; and a technical working group or secretariat
which is composed of representatives from various divisions or
offices within the agency or local government unit.12
Item 4, General Guidelines, As part of planning the audit /

understanding the agency, the Supervising Auditor / Audit Team
Leader shall see to it that the audited agency, through the GFPS
conduct gender mainstreaming or self-assessment.
Request for a copy The next step is to request a copy of the six-year GAD Agenda
approved by the agency head (for NGAs and GOCCs) and three-
of the GAD Agenda year GAD Agenda approved by the LCE (for LGUs). The GAD
and determine if Agenda is the agency’s strategic framework and plan on gender
compliant with mainstreaming, and in achieving GEWE in government operations.
requirements It has the following characteristics:
1. It serves as basis in identifying PAPs to be undertaken to

achieve the GAD goals and outcomes;
2. It provides monitoring and evaluation (M&E) framework for

assessing GAD results and outcomes that shall be the basis for
strengthening the mainstreaming of a GAD perspective in the
agency’s operations and programs; and
3. It shall be formulated in a participatory, consultative and

inclusive process. It shall consider the results from
consultations with women target beneficiaries as well as
women’s groups/organizations working on the sector and
other stakeholders concerned, and the identified gaps
resulting from gender analysis.
The GAD Agenda is a two-part document consisting of the GADSF

and the GADSP. The GADSF outlines the agency’s GAD Vision,
Mission and Goals anchored on the mandate of the agency; while
GADSP defines the strategic interventions, indicators, and targets
12 The Magna Carta of Women, § 36 (b)
34
to be pursued to achieve GAD goals over a period of time. The
timeframe of the GAD Agenda is six years. Accordingly, the
GADSP must be consistent with the agency’s Strategic Plan for the
same period. The head of agency shall approve the GAD Agenda
and issue a policy ensuring its implementation by the agency’s
sub-units.
GAD programs, projects, and/or activities, may be modified, as

necessary, in order to attain the GAD outcomes and goals. The
agency may also adjust the GAD Agenda to include emerging
gender issues and corresponding outcomes and programs,
projects, and/or activities that may not have been included at the
onset of the planning period.
To measure the progress made in achieving the GAD Goals, the

agency shall identify its annual targets, and move from program,
project, and/or activity completion and outputs in the first year or
two, to results in terms of achieving the GAD outcomes towards
the end of the GAD agenda timeframe. It shall monitor and
evaluate progress made in achieving these targets in its GAD
Annual Accomplishment Reports.
Figure 5 is the template of the GADSF. At a minimum, the agency

should be able to provide its GAD mandate, GAD Vision, GAD
Mission and the GAD Goals. It is important that the GAD Vision,
GAD Mission, and GAD Goals are aligned with the agency’s Vision,
Mission, and Goals. The GAD Goals should be specific,
measurable, attainable, realistic and time-bound; otherwise, these
goals will be very difficult to assess. In fact, this could be used as
evidence to establish weakness in its M&E system.
Figure 6 is the template of the GADSP. At the minimum, the

agency should be able to provide the gender issue or mandate,
expected outcome, indicator, baseline, responsible unit. The
GADSP should also reflect the target, the corresponding PAPs and
the estimated budget for the 6 years implementation of the
agency’s GAD Agenda. It should be submitted to the PCW (Basis:
PCW MC No 2018-04). For LGUs, the term is 3 years (Basis: C.2
par. 1 of PCW-DILG-DBM-NEDA JMC No. 2013-01). As to whether
it should be submitted to the PCW, the issuance is silent.
However, the GFPS TWG of the LGU is mandated to review the
alignment of the GPB with the GAD Agenda.
35
Figure 5: GAD Strategic Framework Template
36
Figure 6: GAD Strategic Plan Template
PART 2: GAD STRATEGIC PLAN (e.g. 2020-2025)
37
Look for the issues At this stage, the GFPS is required to conduct gender analysis to
determine the gender issues or gender mandates that the agency
that the agency wishes to address. These issues or mandates shall serve as the
aims to address anchor in developing GAD PAPs of the agency.
and evaluate if the
The PCW explains that there are two (2) types of gender issues,
corresponding namely:
programs,
activities, and a. Client-focused gender issue refers to gaps arising from the
unequal status of women and men stakeholders (customers,
projects are clients, beneficiaries) of a particular agency including the
responsive extent of their disparity over access to benefits from and
contribution to a policy, program, projects and/or services of
the agency.13
b. Organization-focused gender issue, on the other hand,

points to the gaps in the capacity of the organization to
integrate a gender dimension in its programs, systems or
structure.14
To be able to determine these issues, the agency, through the

GFPS, should conduct gender analysis based on the following:
a. Gender Mainstreaming Evaluation Framework (GMEF)

b. Harmonized Gender and Development Guidelines (HGDG)
c. Analysis of sex disaggregated data
d. Gender Equality and Women Empowerment (GEWE) Plan
e. Issues and recommendations gathered from consultations
If there is difficulty in determining whether the issues identified

and the corresponding programs are consistent with the GAD
Agenda blueprints, below is a list of sources and links:
13 PWC MC No. 2018-04, Annex A, Part 1, Step 2.

14 Id.
38
List of References, which may help in
understanding gender analysis
Enhanced Gender Mainstreaming Evaluation Framework –

The GMEF is a tool to measure the extent of the gender
mainstreaming efforts of organizations, both NGAs and
LGUs. It is also meant to assist the GFPS members in
measuring gains and successes, as well as pinpoint areas for
improvement in the way they mainstream the GAD
perspective in their respective organizations.
Downloadable though:
https://library.pcw.gov.ph/enhanced-gender-mainstreaming-
evaluation-framework-handbook-and-toolkit/
Harmonized Gender and Development Guidelines – The

HGDG was developed to provide a common instrument in
integrating gender perspectives in development programs
and projects among government agencies, donor
organizations, and other stakeholders.
Downloadable through:
https://library.pcw.gov.ph/harmonized-gender-and-
development-guidelines-for-project-development-
implementation-monitoring-and-evaluation-3rd-edition/
39
The GEWE Plan 2019-2025 is the government’s guide and
key reference in formulating GPBs. It is the third time-slice
framework plan that government has formulated in support
of the long-term perspective plan, the PPGD 1995-2025.
By prioritizing the strategic actions contained in the Plan,

government agencies and instrumentalities ensure that their
collective efforts result in more meaningful and strategic
outcomes that will significantly contribute to the desired
positive changes in the status and condition of Filipino
women, particularly the poor and marginalized among
them.
The GEWE Plan also has a results matrix, which the auditors
can use as reference in evaluating the GADSP of a particular
agency. Below is a sample of an overall strategic outcome in
the GEWE Plan to show the sample information it provides.
Downloadable through: https://pcw.gov.ph/gewe-plan/
40
Request for a copy Next step is to request a copy of the annual GPB. GAD planning
and budgeting shall be conducted annually as part of all
of the Annual GPB
programming and budgeting exercises of agencies. The PAPs in
and review its the GPB shall be included in the agency budget proposal and they
contents shall be reflected in the Annual Work and Financial Plan (WFP) of
concerned offices or units within the agency or department.
The annual GPB basically reflects the contents of GADSP for the
same period. According to PCW MC No. 2018-004, in the
formulation of the agency’s annual GAD Plan and Budget, the
entries in the GAD agenda such as the, gender issue, GAD
outcome, indicator, target, activities, and budget for the specified
year shall be reflected in the annual GPB. Figure 7 is the GPB
Template.
The GPB of NGAs and GOCCs needs to be reviewed and endorsed

by the PCW; or the DILG for LGUs before approval of the agency
head.
COA Resolution No 2014-001 contains a list of items, which the

GAD funds may be used for:
1. PAPs for which corresponding gender issues have already

been identified under the PPGD for 1995-2025 (EO 273) and
the MCW or for gender issues identified by the GFPS in the
course of conduct of a gender audit or in the gender analysis
and review of sex disaggregated data of the agency;
2. PAPs identified or authorized in specific laws for gender and

development including Republic Act (RA) No. 8425 (An Act
institutionalizing the Social Reform and Poverty Alleviation
Program xxxx); RA No. 8505 (An Act providing Assistance and
Protection for Rape Victims x x x ); RA 8504 (An Act
Promulgating Policies and Prescribing Measures for the
Prevention and control of HIV/Aids x x x ); RA 6728 (Provision
for Assistance to Students and Teachers); RA No 9262 (The
Anti-Violence against Women and their Children Act); RA No.
7877 (the Anti-Sexual Harassment Act of 1995), RA No. 10354
(The Reproductive Health Act), RA No. 9710 otherwise known
as The Magna Carta of Women and other laws;
41
3. Personal Services such as salaries of agency personnel
assigned to plan, implement and monitor GAD PAPs on full
time or part basis or as an additional duty, following
government rules on hiring and creating positions, provided
further that in case of those rendering services on part time
basis or as an additional duty, only the salary or wage
proportionate to the time devoted to GAD shall be considered
in the computation of the cost of the particular GAD activity.
No additional allowances, benefits, bonuses and the like shall
be charged against GAD funds unless there is a specific law or
authority from the President of the Philippines authorizing the
same.
4. Maintenance and Operating Expenses provided that:
a. Expenditures for supplies and materials shall pertain to

existing GAD PAPs which are organization focused or client
focused and which are among those approved by the PCW.
Such supplies shall be included in the annual procurement
plan and program of agencies;
b. Attendance in trainings abroad on GAD maybe allowed

provided there is a specific authority from appropriate
government oversight agencies, said trainings are not
offered in any of the local training institutions or
universities and provided that knowledge from such
training shall be cascaded to the employees of the
concerned agency and subject to availability of funds; and
c. Capacity Development on GAD which shall include meals

and snacks, honoraria and transportation of lecturers,
trainers and resource persons, supplies and materials and
incidental expenses for GAD Trainings and meetings in
reasonable amount.
5. Equipment or Capital Outlay provided that:
a. Procurement of equipment or capital outlay is necessary

for an identified gender issue, and -1 he project was
approved by the PCW;
42
b. The equipment can be operated by a corresponding
technical employee or staff; and
c. The prices are reasonable and quantity is not excessive.
Check if the budget Upon getting a copy of the GPB, check if the total amount
allocated for the implementation of the identified PAPs is at least
allocated for GAD
5% of the total budget of the agency in the annual GAAs for
constitutes 5% of NGAs, the annual Corporate Operating Budgets (COBs) for
the total budget of GOCCs, or budget ordinance for LGUs. The GAD budget
the agency constitutes personnel services (PS), maintenance and other
operating expenses (MOOE), and capital outlay (CO). It is
understood that the GAD budget does not constitute an additional
budget over an agency’s total budget appropriations.
GAD budget may be allocated based on any or a combination of

the following schemes:
1. A separate GAD fund to support GAD focused PAPs;

2. A fund to support the integration of GAD perspective in major
programs of agencies; and
3. A counterpart to support gender-responsive ODA funded
projects.
Verification of the total amount of appropriation for GAD shall be

computed by comparing the amount incorporated in the GAD
Budget with that of the total appropriation of the agency for the
purpose of determining whether they are equivalent to at least
five per cent (5%) of the said total. On the other hand, total
amount spent for the GAD PAP shall be ascertained from the
amount disclosed in the GAD AR and other financial reports.
Absence of a GAD Plan and Budget prepared by the agency shall

not deter the Auditor from verifying whether funds were used for
the proper implementation of projects on GAD. The Auditor shall
verify whether GAD activities were nevertheless conducted by the
Agency and whether compliance with existing laws and
regulations on GAD was made. Consequently, said activities shall
also be assessed by the Auditor.
43
Figure 7: GAD Plan and Budget Template
SAMPLE GAD PLAN AND BUDGET
ANNUAL GENDER AND DEVELOPMENT (GAD) PLAN AND BUDGET

FY 20__
Agency/Bureau/Office: _______________ Department (Central Office): _______________

Total GAA of Agency: ________________
44
If the subject is an Government agencies that implement foreign-assisted projects
shall ensure that 5%-30% of the project cost support gender-
ODA-funded project,
responsive programs and projects. These agencies with ODA-
check if the GAD funded projects shall annually report the accomplishments to the
budget constitutes NEDA and the PCW.
5%-30% of the total
In relation to this, the Investment Coordination Committee (ICC),
budget of the project
the committee mandated to evaluate and approve ODAs15 has
released a Memorandum16 dated 30 September 2016 entitled: ICC
Policy on Integrating the Harmonized Gender and Development
Guidelines. This memorandum requires proponent agencies to
accomplish and submit the Gender-Responsiveness Checklist
(either the applicable Sectoral GAD Checklist of the Combined
Generic Checklist for the Project Identification and Design Stages)
as additional ICC Project Evaluation Form, together with the
project proposal for review.
The Memorandum further states that the said submission will be

validated by the ICC Secretariat to ensure gender-responsiveness
of the proposed project, and this will be included in the Project
Evaluation Report.
To guide the agencies in evaluating the gender responsiveness of

their proposed projects, the ICC prescribed the use of the
complete HGDG and its sector-specific checklists.
Hence, in conducting an audit of GAD funds of ODA-funded

projects, the auditors may request the agencies to submit copies
of their gender-responsive checklist and its supporting documents.
15 Office of the President, Reorganizing the National Economic and Development Authority, Executive
Order No. 230, Series of 1987, [E.O. No. 230], § 6 (22 July 1987).
16 Investment Coordination Committee, ICC Policy on Integrating the Harmonized Gender and
Development Guidelines (HGDG) in the ICC Process, [Unnumbered Memorandum], (30 September 2016)
45
Figure 8: ICC Project Evaluation Form No. 8
46
Source: National Economic and Development Authority
47
Check if the In checking the agencies compliance with the GAD budget of at
least 5% or the 5%-30% requirement in ODA-funded projects, it
programs, activities,
is important to have an understanding of how attribution works.
and projects are
correctly attributed Attribution to the GAD budget of a portion or the whole of the
budget of an agency’s major programs is a means toward
to GAD gradually increasing the gender responsiveness of government
programs and budgets.17
The PCW prescribes that if an agency 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.18 The result will determine
how much of the budget of the program will be attributed to GAD.
PCW MC 2020-05 dated 11 September 2020 prescribes the

formula shall be used to determine how much of the budget of
the program will be attributed. The formula is as follows:
HGDG Score /Total HGDG Points X 100% = % of

annual program budget attributable to GAD
% of annual program budget attributable to GAD ×

annual program budget=attributable amount to GAD
e.g. 16.5/20 x 100% = 82.5%
82.5% × Php 50 million = Php 41,250,000.00
The HGDG Score depends on the attainment of the elements

gender-responsive program or project. Here is a sample of a
generic score sheet:
Element Points
1. Participation of women and men in problem 2 pts
identification
2. Generation / use of Sex Disaggregated Data 2 pts
3. Gender issues; Gender Analysis to identify 2 pts
gender issues
4. GAD in goals, objectives, outcomes or outputs 2 pts
17 PCW-NEDA-DBM JC No. 2012-01, § 6.4

18 PCW-NEDA-DBM JC No. 2012-01, § 6.4.1
48
5. Activities match identified gender issues 2 pts
6. Gender analysis of designed project 2pts
7. Gender sensitive monitoring and evaluation 2 pts
system that would capture GAD results
8. Requirement of sex-disaggregated database / 2 pts
Commitment of resources to address the
gender issues
9. Commitment of resources to address gender 2 pts
issues
10. Congruence of GAD Agenda with the agency 2 pts
mandate
PDF copies of the results of assessment using the appropriate

HGDG design checklist and other relevant and supporting
documents/ means of verification (e.g., project design, concept
note, or attendance sheets of stakeholder consultations) shall be
attached to the agency’s GPB submission.
Hence, in computing the GAD funds, the auditor must also request
a copy of the results of the gender analysis using the HGDG tool
to be able to verify the accuracy of the amount attributed to GAD.
Under PCW-NEDA-DBM JC No. 2012-01, the preparation of GAD

AR requires the agency to administer again the HGDG test to
determine the extent of gender-responsiveness that the targeted
HGDG score has attained. This score will be the basis in
determining actual expenditure that can be attributed to the GAD
budget.19
For reference, the PCW provided a non-exhaustive list of what can

be or cannot be charged to the GAD budget, the primary
consideration is the gender issue being addressed by the expense
or activity. If the gender issue is clear, the expense may be
charged to the GAD budget.
Examples of expenses that CAN be charged to the GAD budget:
1. PAPs included in the PCW-endorsed GAD plan, including

relevant expenses such as supplies, travel, food, board and
lodging, professional fees among others;
19 PCW-NEDA-DBM JC No. 2012-01, § 6.4.4
49
2. Capacity development on GAD;
3. Activities related to the establishment and strengthening of

enabling mechanisms that support the GAD efforts of agencies
(e.g. GAD Focal Point System, VAW desks, among others);
4. Salaries of agency personnel assigned to plan, implement and

monitor GAD PAPs on a full-time basis, following government
rules in hiring and creating positions;
5. Agencies may cost the time spent by GFPS members and of

agency personnel doing GAD related work (e.g. auditors doing
audit of GAD funds) and charge this to the GAD budget.
Overtime work rendered in doing GAD related PAPs may be
compensated through a compensatory time off (CTO),
following government accounting and auditing rules and
regulations;
6. Salaries of police women and men assigned to women’s desks;
7. Agency programs to address women’s practical and strategic

needs (e.g. daycare center, breastfeeding rooms, crisis or
counseling rooms for abused women, halfway houses for
trafficked women and children, gender-responsive family
planning program among others);
8. Consultations conducted by agencies to gather inputs for

and/or to disseminate the GAD plan and budget;
9. Payment of professional fees, honoraria and other services for

gender experts or gender specialists engaged by agencies for
GAD-related trainings and activities; and
10. IEC activities (development, printing and dissemination) that

support the GAD PAPs and objectives of the agency. The
agency through the GFPS shall regularly assess or monitor if
the GAD budget is being spent for what it was intended for
and check on the extent and actual cost of implementing the
GAD activities.
Examples of expenses that CANNOT be charged to the GAD

budget:
50
1. PAPs that are not in the agency’s PCW-endorsed GAD plan;
2. Personal services of women employees UNLESS they are

working full time or part time on GAD PAPs;
3. Honoraria for agency GAD Focal Point System members or

other employees working on their agency GAD-programs and
activities;
4. Salaries of casual or emergency employees UNLESS they are

hired to assist in GAD related PAPs;
5. Provision for contingency funds or “other services” of PAPs;
6. Car-pooling, gas masks for traffic/ environment enforcers,

among others;
7. The following expenses may NOT be charged to the GAD

budget UNLESS they are justified as clearly addressing a
specific gender issue:
7.1 Physical, mental and health fitness including purchase of

equipment and information dissemination materials;
7.2 Social, rest and recreation activities;
7.3 Religious activities and implementation of cultural projects;

and
7.4 Construction expenses
8. Purchase of supplies, materials, equipment and vehicles for the

general use of the agency
Request for a Request a copy of the GAD AR in case the agency fails to submit
within five (5) working days of January of the ensuing year after
copy of the GAD the end of the calendar year (CY), pursuant to Item V of COA
AR and the Circular No. 2014-001. During the planning phase, the agencies
have to use the GAD AR of the previous year to determine which
corresponding of the targets have been met, partially met or not met; or those
attachments and recurring PAPs that need to be repeated in the current GAD
review reported planning and budgeting.
accomplishments
51
Every year, attached agencies, bureaus, regional offices,
constituent units and all others concerned are required to submit
their GAD ARs to their central offices for review or consolidation.
The agency GFPS shall prepare the annual GAD AR based on the
PCW-endorsed GPB or the GPB adjusted to the approved GAA
following the form prescribed. Activities completed until the end of
the year may be included in the final GAD AR of agency submitted
to PCW in January20 or at due date set by PCW.
Accomplishments on the implementation of GAD PAPs funded

under ODA projects, including the amount spent therefor, shall
also be reflected in the agency GAD AR. 21
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, if any; and
(4) actions taken by the agency on the COA audit findings and
recommendations, if any. 22 The GAR AR shall be accomplished
using the format prescribed under PCW-NEDA-DBM JC No. 2012-
01.
Look for sex- Also, request for sex-disaggregated data from the agency.
disaggregated The MCW requires all departments, including their attached
data on file and agencies, offices, bureaus, state universities and colleges (SUCs),
determine LGUs, GOCCs, and other government instrumentalities to develop
and maintain a GAD database containing gender statistics and
analysis done sex-disaggregated data that have been systematically gathered,
regularly updated, and subjected to gender analysis for planning,
programming, and policy formulation.23
As mentioned earlier, analysis of sex disaggregated data would

help in evaluating the results of the gender analysis for purposes
of determining the gender-responsive PAPs of government
agencies.
20 PCW-NEDA-DBM JC No. 2012-01, § 10.1

21 PCW-NEDA-DBM JC No. 2012-01, § 10.3
22 PCW-NEDA-DBM JC No. 2012-01, § 10,4
23 Magna Carta of Women, § 36 (c).
52
Figure 9: GAD Accomplishment Report Template
SAMPLE GAD ACCOMPLISHMENT REPORT
ANNUAL GENDER AND DEVELOPMENT (GAD) ACCOMPLISHMENT REPORT

FY 20__
Agency/Bureau/Office: _______________ Department (Central Office): _______________

Total GAA of Agency: ________________
53
Determine to what With the GPB and the GAD AR on hand, the auditor can start
extent did the developing audit findings.
programs, Audit findings are the results of analyzing and assessing specific
activities, and evidence and its relation to audit criteria. Audit findings normally
projects achieve contain the following elements: criteria (‘what should be’)
evidence or condition (‘what is’), causes (‘why is there a deviation
the GAD goals,
from criteria’), and effects (‘what are the consequences’).24
objectives, targets,
and performance The analytical steps to reach audit conclusions can be illustrated
indicators in this way25:
In conducting an audit of the GAD funds, the audit criteria are

sourced from the GAD Agenda and the GPB. These documents
should be able to serve this purpose since they are developed
based on the MCW and its IRR, and other related laws and
issuances adopting the GAD mandates and principles under the
CEDAW, BPfA, GEWE, and other GAD blueprints.
As to the condition, the source is the GAD AR and the GPB. It

gives the auditors the status of the program.
Having the criteria and the condition, the auditor should be able
to determine the extent the PAPs have achieved the GAD goals,
objectives, targets, and performance indicators.
However, the auditor should not take the GAD AR on its “face”.
The audit finding must be supported with evidence. And the
24 ISSAI 3200/84.
25 ISSAI 3200/79.
54
evidence must be sufficient and appropriate. The international
auditing standards provide definitions for sufficiency and
appropriateness:
Sufficiency is a measure of the quantity of evidence

used to address the audit objectives and support the
audit findings and conclusions.26
Appropriateness is a measure of the quality of the

evidence that encompasses the relevance, validity, and
reliability of evidence used to address the audit
objectives and support findings and conclusions.
a. Relevance refers to the extent to which the evidence

has a logical relationship with, and importance to,
the audit objective(s) and audit questions being
addressed
b. Validity refers to the extent to which the evidence is

a meaningful or reasonable basis for measuring
what is being evaluated. In other words, validity
refers to the extent to which the evidence
represents what it is purported to represent
c. Reliability refers to the extent to which the audit

evidence is supported by corroborating data from a
range of sources, or produces the same audit
findings when tested repeatedly.27
The international auditing standards also provided some pointers

in evaluating sufficiency and appropriateness.
a. Evidence is sufficient and appropriate when it

provides a reasonable basis for supporting the
findings or conclusions within the context of the
audit objectives.
b. Evidence is not sufficient or appropriate when:
26 ISSAI 3200/74.
27 Id.
55
i. using the evidence carries an unacceptably high
risk that it could lead the auditor to reach an
incorrect or improper conclusion;
ii. the evidence has significant limitations, given the

audit objectives and intended use of the
evidence; or
iii. the evidence does not provide an adequate basis

for addressing the audit objectives or supporting
the findings and conclusions. The auditor may
not use such evidence as support for findings
and conclusions.28
Normally, to meet the sufficiency and appropriateness

requirements, auditors should not rely on a single
relevant evidence. There are different types and sources
of evidence that the auditor may use. Each type of
evidence has its own strengths and weaknesses. The
following contrasts are useful in assessing the
appropriateness of evidence: 29
a. Documentary evidence is more reliable than oral

evidence, but the reliability varies depending on the
source and purpose of the document.
b. Testimonial evidence that is corroborated in writing

is more reliable than oral evidence alone.
c. Evidence based on many interviews together is more

reliable than evidence based on a single or a few
interviews.
d. Testimonial evidence obtained under conditions in

which people may speak freely is more reliable than
evidence obtained under circumstances in which
people may feel intimidated.
e. Evidence obtained from a knowledgeable, credible,

and unbiased third party is more reliable than
28 ISSAI 3200/77.
29 ISSAI 3200/75
56
evidence obtained from the management of the
audited entity or others who have a direct interest in
the audited entity.
f. Evidence obtained when internal control is effective

is more reliable than evidence obtained when
internal control is weak or non-existent.
g. Evidence obtained through the auditor’s direct

observation, computation, and inspection is more
reliable than evidence obtained indirectly.
h. Original documents are more reliable than copied

documents.
The following presumptions are useful in assessing the

sufficiency of evidence: 30
a. The greater the audit risk, the greater the quantity

and quality of evidence required.
b. Stronger evidence may allow less evidence to be

used.
c. Having a large volume of audit evidence does not

compensate for a lack of relevance, validity, or
reliability.
d. More evidence is normally necessary when the

audited entity has another opinion on the subject
matter.
30 ISSAI 3200/76.
57
If the agency was After comparing the criteria and condition, the results will be
either the agency is able to meet their GAD goals, objectives,
not able to meet targets, and performance indicators or not. If the agency is not
the targets, ask for able to meet their targets, ask for the challenges they encounter
the challenges they in implementing the PAPs and formulate a recommendation based
on the same. Identifying the cause is crucial in developing audit
encountered in finding because it will be the basis of the audit recommendations.
implementing the
Causes must be presented with caution. It also has to be
program and supported by sufficient and appropriate audit evidence. It is
formulate a relevant to consider the audited entity’s views on reasons for
recommendation performance problems or weaknesses. If such views are not
based on sufficient and appropriate audit evidence, the auditor
based on the same cannot take for granted that they are relevant or correct. If the
views of the audited entity are not sufficiently supported by
evidence, but reasonable according to the auditor’s professional
judgment, the auditor may choose to present the view of the
audited entity in the report.31
The auditor is also advised to identify the possible effects of the

criteria not being met. If possible, in identifying the effects, the
actual situation must be compared with the ideal condition where
the criteria would have been met. To a certain extent these
possible effects would have been considered at an earlier stage as
a motivation for carrying out the audit of this particular problem.32
The effects could be identified either as what has already occurred

or as likely future impact based on logical reasoning. The nature
of the findings determines whether the auditor can present actual
or potential effects. Actual effects from past or current conditions
help to demonstrate the consequences and generally provide the
reasons why corrective action is needed. Potential effects are
generally described as the logical consequences that could follow
when evidence does not meet the criterion. Potential effects are
to some degree speculative, so the auditor has to use them with
care, especially in the absence of any related evidence or
observed past effects.33
31 ISSAI 3200/88.
32 ISSAI 3200/89.
33 ISSAI 3200/90.
58
If the agency was Meeting or exceeding the criteria may indicate “good practice”
leading to good performance. The auditor should also document
able to meet the this so that it can be replicated in other agencies. By documenting
targets, document this, the PCW will be able to build a pool of subject matter experts
the strategies who can help accelerate gender mainstreaming in the entire
government.
adopted and report
on the best One example is the preparation of the GAD Agenda. PCW MC No.
practices 2018-04 mentioned that the agency may also seek the support of
external GAD practitioners or sectoral experts from women or
GAD-related civil society organizations, members of the PCW
Gender Resource Pool, representatives of Regional GAD Resource
Centers, to serve as resource persons or consultants for the
preparation of the GAD Agenda.
Once the auditor has established the findings, determined why the
criteria are not being met (causes), and possible consequences
(effects), the auditor is ready to draw conclusions. Conclusions are
statements inferred by the auditor from those findings.34
Audit conclusions clarify and add meaning to specific findings in

the report. Conclusions present the auditor’s opinion and go
beyond merely restating the findings. Whereas the audit findings
are identified by comparing ‘what should be’ according to the
criteria with the audit evidence (including analytical evidence) on
‘what is’, the conclusions also reflect the auditor’s explanations
and views based on these findings. Conclusions might include
identifying a general topic or a certain pattern in the findings. An
underlying problem that explains the findings may also be
identified.35
Request for a Lastly, if applicable, request a copy of the GAD Agenda Progress
or End-Term Reports. After the 3rd year of implementation of the
copy of the GAD GAD Agenda, the agencies are required to conduct a review of its
Agenda Progress progress and report it. The report is called GAD Agenda Progress.
& End Term After the 6th year of the implementation of the GAD Agenda, there
will be another review and report. The report is called the End-
reports term Report. For reference, the templates are incorporated in this
guide and labeled Figures 10 and 11, respectively.
34 ISSAI 3200/92.
35 ISSAI 3200/93.
59
Figure 10: GAD Agenda Progress Report Template
60
Figure 11: GAD Agenda End-Term Report Template
61
How to In 2018, COA formally adopted the International Standards of
determine the Supreme Audit Institutions (ISSAI) 3000 or the International
Standards for Performance Auditing.36 As a result, COA
efficiency, established a number of new procedures in order to comply with
economy and its mandatory provisions. These newly established procedures
effectiveness of from ISSAI 3000 were embedded in the operations of COA
through the development and adoption of the Performance Audit
GAD-related
Manual (PAM).
PAPs
Under the current set-up, there are two (2) ways to incorporate a
gender lens in the conduct of performance audits in the
Commission:
1. conducting performance audit on the implementation of GAD

PAPs either as agency-based or through Government-Wide
and Sectoral Performance Audit; or
2. incorporating a gender perspective in the conduct of

performance audit of government PAPs.
Conducting a To initiate a performance audit on the implementation of GAD

PAPs, under the PAM, the Commission Proper (CP) must include it
performance in the COA-Wide Audit Portfolio37 or Performance Audit Portfolio.
audit on the
implementation of The Performance Audit Portfolio is a list of priority performance
audit topics of COA in a given period of time. The latest version
GAD covers CYs 2020-2023. This is the product of the topic selection
audit process under the PAM. ISSAI 3000 requires SAIs to develop
a risk-based approach in selecting topics in order to focus its
resources in auditing significant, relevant, and auditable
programs. This is especially important considering the limited
resources of the Commission. For additional information on the
topic selection process for performance audits, look for COA
Resolution No. 2020-007 dated 31 January 2020 or the resolution
adopting the PAM; download the PAM and read chapter 1.
36
Commission on Audit, Adoption of International Standards of Supreme Audit Institutions (ISSAIs) on
Performance and Compliance Audits, COA Resolution No. 2018-012, Series of 2018, [COA Reso No. 2018-012] (01
February 2018)
37
The COA-Wide Audit Portfolio is the overall audit plan, which covers the priorities of the Commission in all of its
audit streams: financial, compliance, and performance audits.
62
Once the COA-Wide Audit Portfolio or the Performance Audit
Portfolio is issued, the PAO will create an audit team to do the
performance audit among the topics in the Portfolio, which may
include GAD PAPs or gender perspective in a given government
program/topic.
Performance audit of GAD activities shall include the

determination of the economy, efficiency, and effectiveness of the
agency’s policies, programs, and activities in addressing gender
issues. It shall include an assessment of whether GAD activities
are aligned and contributed to full attainment of the objectives of
the GAD commitments, plans and policies.
In conducting performance audits on the implementation of GAD,

the provisions of the COA Resolution No. 2014-001 on the audit of
GAD PAPs still applies. According to the aforesaid Resolution the
following should be considered in the audit of GAD PAPs:
a. Whether GAD Funds were devoted/used for projects which are

within the context of the agency’s mandate and approved or
recommended by the PCW and which shall be either
b. Whether GAD PAPs are aligned with the PPGD for 1995-2025
c. Whether GAD PAPs are responsive to gender issues in the

agency as determined by its GFPS. Expenditures for projects
without a well-defined gender issue to be addressed shall not
be considered as a GAD-related PAP and shall be excluded in
the computation of the mandated appropriation for GAD.
In the determination of gender issues, reference may be made

to the PPGD for 1995-2025, the law on Disaster Risk
Reduction Management (DRRM) and other laws on GAD and
PAPs of the national government on the subject.
Further, whether or not the gender issue was identified based

on the result of gender audit, gender analysis or sex
disaggregated data shall be established.
d. Whether the projects are in accordance with the Harmonized

Gender and Development Guideline (HGDG) issued by the
NEDA, the PCW and the Official Development Assistance
Gender and Development Network.
63
e. Economy, efficiency and effectiveness of the implementation
of the project shall also be evaluated in the light of existing
standards on GAD.
f. Such audit shall not be confined to the verification of the

status of accomplishment vis-a-vis the GPB but shall include a
determination of how the agency's policies, programs, projects
and procedures address gender issues. Such identification of
gender issues shall be made in the planning phase of the
audit. Further, an evaluation may be made of the economy,
efficiency and effectiveness of an agency's gender
mainstreaming activities.
g. In the evaluation of GAD PAPs, it shall be determined whether

or not the gender issue identified has been fully addressed by
the project implemented.
Audit of programs As part of the INTOSAI community, COA is expected to conduct

audits of programs implementing SDGs. An audit of the programs
Implementing implementing the SDGs is an audit of the implementation of the
SDGs set of policies that contribute to the achievement of a nationally
agreed target linked with one or more SDG targets. It concludes
on the progress made towards the achievement of the nationally
agreed target; how likely the target is to be achieved based on
current trends; and the adequacy of the national target in
comparison with the corresponding SDG target(s). In conducting
an audit of the implementation of GAD, the audit team may also
integrate elements of conducting an audit of SDG Implementation.
Since the government has already identified national targets

under SDG 5, these targets and performance indicators may be
used by the auditors as criteria in the conduct of the audit. The
illustration below provides some examples of nationally agreed
targets linked to SDG targets under SDG 5: Achieve gender
equality and empower all women and girls.
64
SDG Indicator Baseline Target Data Source
Data Year Data Year Agency
5.2 Eliminate all forms of violence against all women and girls in the public
and private spheres, including trafficking and sexual and other types of
exploitation.
5.2.1.1 Proportion of ever-partnered 4.4 2017 2.4 2030 National
women and girls aged 15 years and Demographic
older subjected to physical violence and Health
by a current or former intimate Survey (NDHS),
partner in the previous 12 months PCW
Proportion of ever-partnered 2.2 2017 1.0 2030 NDHS, PCW
women and girls aged 15 years and
older subjected to sexual violence
by a current or former intimate
partner in the previous 12 months
Proportion of ever-partnered 12.9 2017 10.3 2030 NDHS, PCW
women and girls aged 15 years and
older subjected to psychological
violence by a current or former
intimate partner in the previous 12
months
5.5 Ensure women’s full and effective participation and equal opportunities
for leadership at all levels of decisionmaking in political, economic and
public life.
5.5.1.1 Proportion of seats held by women 28.7 2016 50.0 2030 Election
in national parliaments Records and
Statistics
Department
(ERSD),
COMELEC
Proportion of seats held by women 31.0 2016 50.0 2030 ERSD,
in local governments COMELEC
Proportion of women in managerial 46.6 2016 50.0 2030 Labor Force
positions Survey (LFS),
PSA
For a complete list of the national targets of the Philippines, visit

the official SDG website of the National Economic and
Development Authority at https://sdg.neda.gov.ph/. It also
contains links to the website of the Philippines Statistics Authority,
which contains the specific indicators of each SDG. To aid auditors
in familiarizing with the GAD issues below is the list of targets
under SDG 5, as well as, its links to other SDGs.
65
SDG 5: GENDER EQUALITY
66
67
68
SDG 5 cuts across all SDGs
Address gendered Address the Provide sexual and Achieve gender

social and economic nutritional needs of reproductive parity and gender-
inequalities women and mothers healthcare sensitive education
Equal access to Equal access to Eliminate Create gender-

gender sensitive contribution to employment and sensitive
sanitation energy resources wage gaps infrastructure
Reduce Access and design Gender-sensitive Gender-integrated

discrimination and safe, inclusive public consumption and climate action and
inequalities spaces waste management disaster risk
policies management
Gender-sensitive development and conservation Gender-based Provide

efforts violence and achieve disaggregated data
gender parity in of goal indicators
policy institutions
Source: NEDA
69
After 12 years of implementing the MCW, it is important to assess
the impact of GAD policies of the government considering the
significance of the amount of public resources and government
personnel involved in its implementation. The results of the
assessment should be able to help the policy makers and program
implementers ensure greater gender-responsiveness in the
government.
To do this, the audit should focus on the following matters:
1. the effectiveness, efficiency and economy of GAD PAPs;

2. the extent GAD PAPs support the national and international
commitments of the Philippine Government with the CEDAW,
BPfA, and the SDGs; and
3. the effectiveness of the HGDG in attributing gender-
responsiveness of government agencies, among others.
The audit should also look into the challenges encountered by the
implementers, such as the lack of organizational structure and
regular personnel to support gender mainstreaming in the agency.
Often agencies do not have personnel with the technical expertise
and administrative skills to manage and supervise the
implementation of the MCW. The enormity of the tasks,
responsibilities and accountabilities of the GFPS requires the
appointment of regular staff, solely dedicated for GAD. However,
despite this need, government officials and employees involved in
GAD mainstreaming all work in ad-hoc capacities.
The bottom line is that COA should be able to contribute to the

elimination of gender bias. Gender bias is undermining our social
fabric and devalues all of us. It is not just a human rights issue; it
is a tremendous waste of the world’s human potential. By denying
women equal rights, we deny half the population a chance to live
life at its fullest. Political, economic and social equality for women
will benefit all the world’s citizens.38 Gender issues cut across all
SDGs.
38 Goal 5: Achieve Gender Equality and Empower all Women and Girls, available at
https://sdg.neda.gov.ph/goal-5/ (Last accessed: 12 November 2021).
70
Incorporating a Due to the insufficiency of human resources in the PAO, there is
no assurance that the CP will include the audit of implementation
gender perspective of GAD in the COA-Wide Audit Portfolio or Performance Audit
in the conduct of Portfolio. The alternative approach is to include a gender lens in
performance audit the conduct of performance audit of other priority programs, as
applicable. In this option, the audit is not focused on the
of government attainment of GAD goals, per se, but on the economy, efficiency,
programs, project, and effectiveness of a program.
and activities
To do this, the audit team shall incorporate a few GAD-related
audit questions in the development of the design matrix such as:
Are there any GAD-related activities incorporated in the program?
What are the GAD goals, objectives, targets, and performance
indicators of these activities? To what extent have these been
achieved? For reference, below is the template used by the PAO in
preparing the design matrix.
Figure 12: Audit Design Matrix
Source: Performance Audit Manual
71
As shown above, the Planning Phase (preparation of Design
Matrix) will set the types of methodologies that the audit team will
undertake to answer the GAD-related audit questions. Below is a
list of possible methodologies that the audit team may use during
the Audit Execution phase.
Figure 13: Data Gathering Methodologies
Interviews involve asking an official/person questions. They can

be conducted by telephone or in-person, and are good for
gathering examples and anecdotal information. The results are
generalizable if the interviews are conducted as part of a
probability sample survey or involve interviewing an entire
population. There are three types:
 structured (questions are standardized);

 semi-structured (some questions are standardized, but
allows for probing and in-depth discussion); and
 unstructured (questions are not standardized).
Surveys (also known as questionnaires) are a structured method

of gathering information from all individuals or institutions in a
population or from a sample. They’re often used when testimonial
evidence needs to be structured and precise.
72
Case studies are an in-depth look at one or more complex
events, incidents, or locations. Multiple sources of information are
used to compare, contrast, and combine different perspectives of
the same process. They’re typically qualitative, based on
nonprobability sample, and used to answer complex “how” and
“why” questions.
File Reviews or Structured Observations involve following a

protocol and using a structured data collection instrument to
observe, abstract, and record data from a physical collection of
files, objects, or locations. Reviews/observations can be applied to
small nonprobability selections of cases or larger probability
samples.
Small Group Methods are used to collect opinions and ideas

from a small group of people and generate overall themes. The
various types include focus groups, discussion sessions, and
expert panels. Data collected answer “how” and why” kinds of
questions. Small group methods can be appropriate for
explanatory or early design work, or to help interpret results at
end of an audit.
Content Analysis is a method for structuring and analyzing

qualitative data—such as written material, film, or other media—
so it can be sorted and simplified into themes that can be
summarized. It uses a data collection instrument or some strategy
for systematically classifying data.
Agency and Other Secondary Data involves analysis of

existing data. Data can be created and maintained by various
government agencies or other organizations like universities or
private research firms. It involves documentation and assessment
of how data collected and maintained, data reliability and
sampling methods, if relevant.
Review of Studies involve an assessment of published and/or

unpublished studies as a part of or the focus of the audit. It
includes a range of techniques such as the review of one or more
studies, evaluation synthesis, and meta-analysis. It requires
systematic selection of studies to review and a standardized way
to collect study information. It can provide answers to “What is
known about topic xxx?”
73
For the reporting phase, the audit team will just have to reserve a
portion of the report for GAD-related findings.
Figure 14: Excerpt from a Performance Audit Report with

GAD component
To further illustrate, presented below is a sample of an audit

report produced through this option.
74
Case Study
The Performance Audit Office conducted a

performance audit on the Bureau of Fire Protection
(BFP) Modernization Program in CY 2018. The
report was released and published in the Official
COA Website on 22 January 2019.
The BFP Modernization Program seeks to upgrade

the government’s firefighting capabilities with
adequate personnel and equipment in order to
safeguard the populace from the hazards of
destructive fire.
The audit covered program implementation from

CY 2011 to CY 2018. Within this period, the
program received allocation in the amount of
P13.17 billion.
One of the Major objectives of

the Program is the construction
of, at least, one fire station for
every municipality and city in the
Philippines. Below is a typical
design of a Municipal Fire
Station. For this design, the
approved Budget for the contract
is Php2,625,000.00.
75
Currently, there are 1,488 municipalities and 122 cities. As of 30 June 2018, which is the
cut-off of the audit, there are still 308 municipalities with no fire station.
So, how did the findings of the audit team contributed to gender mainstreaming?
In preparing the audit design matrix, the audit team incorporated researchable questions
related to the extent BFP mainstreamed gender in the implementation of its programs,
specifically, its modernization program. This led the audit team to the following findings:
1. Out of the 82 fire stations validated, 24 fire stations or 29 percent have no separate
living quarters for women.
Commonwealth Fire Sub-Station
76
Catigbian Fire Station, Bohol
Bayawan City Fire Station, Negros Oriental
77
2. A number of separate living quarters in the newly constructed and
existing (old) fire stations validated were crowded due to the increase in
number of hired firefighters.
Iloilo City Fire Station, Iloilo

Oriental
Parañaque City Fire Station, NCR

Oriental
78
3. The proportion of women to total personnel increased from 15 percent in 2011
to 24 percent in 2018 which could be attributed to BFP’s hiring policy. In the
hiring of female personnel, a lower height requirement (at least 5’2” for female
and 5’4” for male) and lower rating for physical agility test (at least 50% for
female and 70% for male) were adopted by the BFP to give women equal
opportunity in employment and promotion.
79
Further analysis revealed that there is significant rise in the number of
female officers from 2011 to 2018. The number of female officers increased
by 61 percent compared to a drop of 5 percent on male officers. As regards
the data on non-officers, female non-officers increased by 140 percent while
male non-officers increased by 32 percent.
80
Impact Analysis
 The audit team’s observation and recommendation would contribute to

gender mainstreaming in the BFP by ensuring the gender responsiveness
of fire stations.
 At the very least, it would make an impact on the use of the P1.79B budget
for the construction of fire stations, which already constitutes roughly 8%
of BFP’s annual budget.
o The typical amount involved in the construction of a municipal fire

station is ₱2,625,000.00. The budget for City fire stations is higher.
o As of June 30, 2018, BFP has a backlog of 682 fire stations.
o The construction of these fire stations would require

₱1,790,250,000.00.
o The annual budget of BFP for CY2020 is ₱22,995,366,000.00.
o The budget for the construction of the fire station backlog is

equivalent to 7.78% of BFP’s CY2020 budget.
 As a result of the audit, the observations and recommendations would help

ensure that fire stations that will be constructed by BFP are gender-friendly
and gender-responsive which will have separate and spacious rooms for
women firefighters.
81
References 1. An Act Providing for the Magna Carta of Women [The Magna
Carta of Women], Republic Act No. 9710 (2009).
2. BP 600: FYs 2006-2007 GAD Plan and budget available at

https://coa.gov.ph/gad/resources/reports/GADBudget2006-
2007.pdf
3. Commission on Audit, Guidelines in the conduct of the audit of

GAD funds and activities in government agencies, COA
Memorandum No. 2009-020, Series of 2009, [COA Memo. No.
2009-020] (15 May 2009).
4. Commission on Audit, Guidelines in the Mainstreaming and

Institutionalization of Gender and Development in the
Commission on Audit COA Resolution No. 2010-005, Series of
2010, [COA Reso. No. 2010-005] (05 August 2010)
5. Commission on Audit, Revised Guidelines in the audit of

Gender and Development Funds and Activities in government
agencies, COA Circular No. 2014-001, Series of 2014, [COA
Circ. No. 2014-001] (18 March 2014)
6. Commission on Audit, Revised Guidelines on Mainstreaming

Gender and Development (GAD) and the Adoption and
Institutionalization of the GAD Strategic Framework in the
Commission, COA Resolution No. 2015-039, Series of 2015,
[COA Reso. No. 2015-039] (01 December 2015)
7. Commission on Audit, GAD in the audit of programs, projects,

and activities of audit teams engaged in Citizen Participatory
Audits (CPA), and those of Official Development Assistance
(ODA)-funded Projects, COA Memorandum No. 2017-001,
Series of 2017, [COA Memo No. 2017-001] (03 January 2017)
8. Commission on Audit, Checklist of Common Audit Observations

in the Audit of Gender and Development Funds; and
Determination of Gender Issues and Mandates of all
Government Agencies, COA Memorandum No. 2018-009,
Series of 2018, [COA Memo No. 2018-009] (14 August 2018)
82
9. Commission on Audit, Performance Audit Report on the
Bureau of Fire Protection Program Modernization Program
entitled: BFP’s Capability of Safeguarding the Populace from
Destructive Fires Hampered by Scarce Resources, and Gaps in
Procurement, Construction of Fire Stations, and Maintenance
of Fire Tucks, Performance Audit Report PAO-2018-01, series
of 2018, [PAO-2018-01], (22 January 2019)
10. Commission on Audit, Performance Audit Manual, COA

Resolution No. 2020-007, Series of 2020, [COA Reso No.
2020-007] (31 January 2020)
11. Commission on Audit, Dissemination and Use of Gender

Equality and Women Empowerment (GEWE) Plan 2019-2024
in GAD Planning and Budgeting of the COA GAD Focal Point
System, COA Memorandum No. 2021-020, Series of 2021,
[COA Memo. No. 2021-020] (02 September 2021)
12. Commission on Audit, Assignment of Responsibility Center for

the Gender and Development Focal Point System to Account,
Monitor and Report GAD Expenses and Other GAD-Related
Financial Transactions, COA Circular No. 2021-008, Series of
2021, [COA Circ. No. 2021-008] (06 September 2021)
13. IDI Gender Strategy available at

https://www.intosai.org/fileadmin/downloads/news_centre/cal
endar/2020_calendar/220920_IDIs_Gender_Equality_Strategy
_draft.pdf
14. IDI Gender Policy available at https://www.idi.no/elibrary/idi-

administrative/policies/1222-idi-gender-policy-2021/file
15. International Organization of Supreme Audit Institutions,

Standard for Performance Auditing, International Standards of
Supreme Audit Institution 3000, [ISSAI 3000]

Guidelines on Central Concepts for Performance Auditing,
International Standards of Supreme Audit Institution 3100,
[ISSAI 3100]
83
Central Concepts for Performance Auditing, INTOSAI Guidance
3910 [GUID 3910]

Guidelines for the performance auditing process, International
Standards of Supreme Audit Institution 3200, [ISSAI 3200]
19. International Organization of Supreme Audit Institutions, The

Performance Auditing Process, INTOSAI Guidance 3920 [GUID
3920]
20. Investment Coordination Committee, ICC Policy on Integrating

the Harmonized Gender and Development Guidelines (HGDG)
in the ICC Process, [Unnumbered Memorandum], (30
September 2016)
21. Office of the President, Reorganizing the National Economic

and Development Authority, Executive Order No. 230, Series
of 1987, [E.O. No. 230], (22 July 1987).
22. Philippine Commission on Women, Guidelines for the Creation,

Strengthening, And Institutionalization of the Gender And
Development (Gad) Focal Point System, PCW Memorandum
Circular No. 2011-01, Series of 2011, [PCW MC no. 2011-01]
(21 October 2011).
23. Philippine Commission on Women. National Economic and

Development Authority, and Department of Budget and
Management, Guidelines for the Preparation of Annual Gender
and Development (GAD) Plans and Budgets and
Accomplishment Reports to Implement the Magna Carta of
Women, PCW-NEDA-DBM Joint Circular No. 2012-01, Series of
2012, [PCW-NEDA-DBM JC No. 2012-01]
24. Philippine Commission on Women, Revised Guidelines for the

Preparation of the Gender and Development Agenda, PCW
Memorandum Circular No. 2018-04, series of 2018, [PCW MC
No. 2018-04], Item 1 (19 September 2018)
84
25. Philippine Commission on Women, Preparation and Online
Submission of Fiscal Year (FY) 2021 Gender and Development
(GAD) Plans and Budgets, PCW Memorandum Circular No.
2020-05, series of 2020, [PCW MC No. 2020-05] (11
September 2020)
26. Philippine Commission on Women, Enhanced Gender

Mainstreaming Evaluation Framework, available at
https://library.pcw.gov.ph/enhanced-gender-mainstreaming-
evaluation-framework-handbook-and-toolkit/
27. Philippine Commission on Women, Harmonized Gender and

Development Guidelines, available at
https://library.pcw.gov.ph/harmonized-gender-and-
development-guidelines-for-project-development-
implementation-monitoring-and-evaluation-3rd-edition/
28. Philippine Commission on Women, The GEWE Plan 2019-2025,

available at https://pcw.gov.ph/gewe-plan/
29. The Implementing Rules and Regulation of Regulations of

Republic Act No. 9710, otherwise known as the “Magna Carta
for Women”, Republic Act No. 9710 IRR (2010).
85
Acknowledgement The members of the Committee on Audit and Gender Issue
Analysis of the COA GFPS who drafted this GAD Audit Guide:
Chairperson : Director Sofia C. Gemora

Cluster 1, National Government Sector
Co-Chair : Director Lucila M. Isidro

Cluster 7, National Government Sector
Members : Director Michael L. Racelis

Performance Audit Office,
Special Services Sector
: Director Milagros B. Sonido

Cluster 1, Corporate Government Sector
: Atty. Roberto D. Mabagos, Jr.

Performance Audit Office,
Special Services Sector
: Auditor Mary Grace M. Mejia-Driz

National Capital Region,
Local Government Sector
Admin : Ms. Ely T. Sumayod

Support Ms. Jamaine B. Bayadog
Ms. Camille R. Mendoza
Professional Development Office,
Professional and Institutional
Development Sector
86
ENABLING PARTNER
OF THE GOVERNMENT
87

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Commission on Audit

Republic of the Philippines

GENDER AND DEVELOPMENT

ENSURING GREATER GENDER RESPONSIVENESS IN THE GOVERNMENT

AAR Annual Audit Reports

The Philippine Commission on Women (PCW) fully supports this

To implement this initiative, the COA Chairperson directed the

In compliance with the COA Chairperson’s directive, the

COA’s GAD Vision and Mission served as the Committee’s yardstick

1 COA Memorandum No. 2021-020 dated 2 September 2021,

Furthermore, this GAD Audit Guide aims to help in ensuring the

As the Supreme Audit Institution (SAI) of the Philippines, COA

In highlighting the importance of applying a gender lens in the

3IDI Gender Strategy available at

In calling for action, the INTOSAI declared that gender

COA supports the INTOSAI on this endeavor and commits to

a. Conduct of research on gender audit;

Link to access the document:

As a part of the capacity building efforts of the

Results of the research, survey, and pilot audits paved

Link to access the document:

Also, in this Memorandum, the Chairperson declared

a. Financial and compliance audit of funds pertaining

b. Value-for-Money (VFM) audit of GAD activities

Annexed to this Memorandum are several sample audit

Link to access the document:

b. Incorporation of the results of the audit of GAD

c. Conduct of fraud audits when there are glaring

d. In case of Official Development Assistance (ODA)-

e. Submission by the audited agency of a copy of the

f. Submission of the Accomplishment Report to the

Link to access the document:

For reference, it contains the following templates:

a. Consolidated Audit Observations on GAD Form;

It also contains sample GAD Common Audit

Link to access the document:

Government entities using manual accounting system

For reference, a sample coding structure is attached to

Link to access the document:

For reference, it also contains instructions on how to

Link to access the document:

a. Form 1 – Annual GAD Program, Activity and

Link to access the document:

The COA GADSP contains the following details:

Link to access the document:

According to the INTOSAI Development Initiative (IDI), if SAIs

They picture a world where SAIs are gender-responsive, leave no

Figure 1: IDI GAD Strategic Priorities

The GMEF is a tool to measure the extent of the gender

1. POLICIES refer to the official statements and

2. PEOPLE refers to the relevant stakeholders who assume the

3. ENABLING MECHANISMS refer to the systems and

The Committee on Audit and Gender Issue Analysis is in-charge of

Under the GMEF, there are five (5) levels of gender

Figure 2: Levels of Gender Mainstreaming

Source: Philippine Commission on Women

At the Installation of Strategic Mechanisms level, organizations

At the GAD Application level, a GAD agenda or strategic

At the Commitment Enhancement and Institutionalization level,

At the Replication and Innovation level, these plans and policies