Guide in Completing the GAD Plan and Budget Form
CENTER FOR GENDER AND DEVELOPMENT
Guide in Completing the GAD Plan and Budget Form
Column 1: Gender Issue and/or GAD Mandate
The priority gender issues identified through the University's review of its flagship or regular programs, analysis of sex disaggregated data or relevant information that surface the unequal situation of women and men will be listed in this column.
The gender issue could be client-organization-focused. A client-focused gender issue refers to concerns arising from the unequal status of women and men stakeholders of the University including the extent of their disparity over benefits from and contribution to a policy/program and/or project of the University. This arises from not taking into account women's special needs during the formulation of the University's policies, planning and implementation of its program, projects and services, putting women in a disadvantaged position.
On the other hand, an organization-focused gender issue points to the gap/s in the capacity of the organization to integrate a gender dimension in its programs, systems or structure. Example include lack of knowledge and skills of the management and/or employees on GAD, low participation of women or men employees in human resource development undertakings, decision-making structures and processes within the University, sexual harassment and multiple burdens of women employees, among others. A research program, project or study and an infrastructure project can either be client-focused or organization-focused.
Aside from the priority gender issues, the University may directly cite specific provisions from GAD-related laws or plans (e.g. relevant provisions of the R.A. 9710 or the Magna Carta of Women) that it needs to implement. Results of program and project evaluation in terms benefits to target beneficiaries; review of COA audit findings and GAD ARs to surface remaining gender issues not addressed in previous GPB; and results of gender analysis and/or assessment using sex -disaggregated data may provide insights to existing gender issues.
The GAD Focal Point System (GFPS) shall prioritize in the University's succeeding GAD Plan and Budget (GPB) recurring gender issues, results of the assessment of existing flagship programs using the Harmonized Gender and Development Guidelines (HGDG) and those that have been addressed in the previous year's GPB.
Column 2: Cause of the Gender Issue
Gender analysis proceeds from identifying the issue (what?) to explaining the issue (why the issue?). It is important to establish the cause or causes of the issue to ensure that the GAD Program or activity will directly address the gender issue leading to its gradual or complete elimination.
Please remember that it may take more than one activity or program to address one gender issue, and some gender issues may take longer than one year to address, hence, some activities may recur or be implemented in a progressive manner until the issue is completely addressed. On the other hand, it is possible that one program may address several gender issues or causes of a gender issue.
Column 3 and Column 5: GAD Result Statement of GAD Objective and GAD Activity
Both the GAD objective and the GAD activity should respond to the gender issue including its cause or implement the specific GAD mandates relevant to the University.
The GAD Result Statement/Objective Column clarifies and spells out the result (outcome) that the University intends to achieve. It may also be intended outcome of the GAD mandate the University intends to implement (e.g. increased knowledge and skills of the technical staff on GAD planning and budgeting, or improved provision of gender-responsive programs, activities and projects (PAPs) for the clients of the organization). The objective must be specific, measurable, attainable, realistic and time-bound. This means setting realistic time-bound quantitative and qualitative targets that signify concrete results of the project's commitment to gender equality and GAD goals; choosing gender equality and women's empowerment indicators that will measure the GAD results at output and outcome levels; and requiring the collection of sex-disaggregated data and gender-related information to support the project's GAD monitoring.
In addressing a gender issue, it is possible that the GAD objective could not be realized in one planning period. Thus, the University may plan related GAD activities to achieve the same objective over several planning periods until the GAD objective or targeted result is achieve.
The proposed GAD activity, which can either be client- or organization-focused, should be stated as clearly and specifically as possible to facilitate budgeting.
Client-focused GAD activities are activities that seek to address the gender issue of the University's clients or contribute in responding to the gender issues of the sector.
Organization-focused activities may seek to: a) create the organizational environment for implementing gender responsive policies, programs and projects; b) address the gap in knowledge, skills and attitudes of key personnel on gender mainstreaming; and c) address the gender issues of employees in the workplace, subject to the mandate of the organization.
The designation of a College GAD Coordinator or even a GAD Committee is an initial step in creating the organizational environment for implementing gender responsive policies, programs and projects. The salary equivalent of the three-unit Work Equivalent Compensation should be included in the College GAD Plan and Budget.
The gender issues to be addressed (Column 1); the cause of the gender issue (Column 2), the GAD result statement or objective (Column 3) and the proposed GAD activity (Column 5) should be aligned to ensure effective GAD planning and budgeting.
For uniformity, the GAD objectives should be stated as an infinitive phrase, e.g. To enhance employment and livelihood skills of women, particularly in high-value-adding industries and agricultural activities; To increase women's awareness of their economic rights and opportunities, etc.
Column 4: Relevant University MFO/PAP
This column indicates the major final output of the University that can be integrated with gender perspective to respond to the gender issues and/or implement the specific GAD mandate/s identified in Column 1. This ensures that gender perspective is mainstreamed and sustained in the University's mandate and regular programs.
MFOs include Training and Education/Instruction, Personnel Services, Extension Services, Research, Library Services, Student Welfare/Services. General Administration and Support Services, Infrastructure Support to Education, etc.
Column 6: Output Performance Indicators and Targets
The Output Performance Indicators are quantitative or qualitative means to measure achievement of the results of the proposed activity and how they contribute to the realization of the GAD objective. For one-year planning, indicators are at the output level to measure the direct results of implementing the GAD Activities.
Quantitative Indicators are measures or evidence that can be counted such as, but not limited to, number, frequency, percentile, and ratio. The number of participants in a seminar should not be the only output performance indicator.
Qualitative indicators are measures of an individual or group's judgment and/or perception of congruence of established standards, the presence or absence of specific conditions, the quality of something, or the opinion about something (e.g. the client's opinion of the timeliness of service).
The target is an important consideration in budgeting that specifies what the GAD plan and budget intends to achieve within one year or within the indicated period in relation to the GAD result or objective. The target should be realistic and attainable within the implementation period. Monitoring and evaluating the GAD plan and budget will largely be based on attainment of targets and performance indicators.
Column 7: GAD Budget
The GAD budget is the cost of implementing the GAD plan. For more realistic budgeting, the cost of implementing each activity should be estimated by object of expenditure.
For example, if the University conducts one Gender Sensitivity Training, it should cost the board and lodging (if training is live-in) or food for x number of persons for x number of days, professional fee for resource persons, supplies and materials, travel expenses, communication costs for coordinating the training, among others. It is possible that certain activities do not have direct cost implications.
The GAD budget may be drawn from the college/unit/office or University's maintenance and other operating expenses (MOOE), capital outlay (CO), and/or personal services (PS) based on the University's approved general appropriation. All colleges/units/offices shall allocate at least five percent (5%) of their annual budget appropriation to support their respective GAD PAPs. This “allocation” shall not act as a budget ceiling for GAD PAPs but shall be utilized to influence the remaining 95% of the University's budget.
In determining 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 expense that CAN be charged to the GAD budget:
- PAPs included in the PCW-endorsed GAD plan, including relevant expenses such as supplies, travel, food, board and lodging, professional fees among others;
- Capacity Development on GAD
- Activities related to the establishment and strengthening of enabling mechanisms that support the GAD efforts of agencies (e.g. GAD Focal Point System, Violence Against Women (VAW) desks, among others);
- Salaries of College/Unit/Office or University personnel assigned to plan, implement and monitor GAD PAPs on a full-time basis, following government rules in hiring and creating positions;
- The College/Unit/Office or University may cost the time spent by GFPS members and of University 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;
- Salaries of police women and men assigned to women's desk;
- University programs to address women's practical and strategic needs;
(e.g. day care center, breastfeeding rooms, crisis or counseling rooms for abused women, halfway houses for trafficked women and children,
- Gender responsive family planning program among others);
- Consultations conducted by the college/unit/office or University to gather inputs for and/or to disseminate the GAD plan and budget;
- Payment of professional fees, honoraria and other services for the gender experts or gender specialists engaged by agencies for GAD-related trainings and activities; and
- IEC activities (development, printing and dissemination) that support the GAD PAPs and objectives of the University.
The salary equivalent of the Work Equivalent Compensation (WEC) of the GAD Coordinator may be included in the GAD Plan and Budget of the college/unit/office as a GAD expense.
The University/College/Unit 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:
- PAPs that are not in the university/college/unit/office's PCW-endorsed GAD plan;
- Personal services of women employees UNLESS they are working full time or part time on GAD PAPs;
- Honoraria for GAD Focal Point System members or other employees working on their University GAD-programs and activities;
- Salaries of casual or emergency employees UNLESS they are hired to assist in GAD-related PAPs;
- Provision for contingency funds or “other services” of PAPs;
- Car-pooling, gas masks for traffic/environment enforcers, among others;
- The following expenses may NOT be charged to the GAD budget UNLESS they are justified as clearly addressing a specific gender issue:
- Physical, mental and health fitness including purchase of equipment and information dissemination materials;
- Social, rest and recreation activities;
- Religious activities and implementation of cultural projects; and
- Construction expenses
- Purchase of supplies, materials, equipment and vehicles for the general use of the University.
To be able to impute the cost of gender mainstreaming in a flagship or regular program of the university/college/unit/office, it may assess the program or project using the Harmonized GAD Guidelines. The programs or project should be assessed at two levels: 1) the design of the project or program, using the original/ revised design documents; and 2) at the project/program implementation, management and monitoring and evaluation (PIMME). Depending on the HGDG score, the University may use the rating in Table 1 of the JC 2012-01 to estimate the cost that may be attributed to the GAD budget.
Column 8: Source of the GAD Budget
This column indicates whether the activities are sourced from the following:
- General Appropriation Act (GAA) of the University;
- Priority Development Assistance Fund (PDAF) of legislators;
- Complementation with LGUs and other government offices;
- Official Development Assistance (ODA)
- Corporate Operating Budget (COB): and
- Partnership with private sector, NGOs, and CSOs, among others.
Column 9: Responsible Unit/Office
This column specifies the college, unit or office tasked to implement a particular GAD activity. The responsible unit shall have direct knowledge or involvement in GAD PAPs and shall periodically report the progress of implementing its assigned tasks to the University's GFPS.
Other Essential Information
The GAD activities in particular year's GPB must be included in the college/unit/office Work and Financial Plan for that year for the approval of the University President for proper fund allocation.
For effective planning and implementation of GAD PPAs, the essential elements in GAD planning and budgeting should be in place: (a) creation and strengthening of the GFPS; (b) capacity development on gender mainstreaming, gender gender-responsive planning and budgeting, gender analysis and gender assessment; and (c) institutionalization of the GAD database. If these are not present or need to be strengthened, the college/unit/office should include them in the GPB.
At the college/unit level, the preparation of the both the GAD Plan and Budget and the GAD Accomplishment Report should begin as early as September. By November, the GPB and the GAD Accomplishment Report must be submitted to the Center for Gender and Development for consolidation, review and approval of the University GAD Focal Point System.
By December, the consolidated GPB should be submitted to CHED Region V Office via the GMMS. The University's GPB may be returned by CHED for improvement and resubmitted to CHED which if it finds the GPB acceptable forwards it to the Philippine Commission on Women again through the GMMS. PCW usually sets the deadline for the submission of all GAD Reports by January of the next year and may return the reports to the University for improvement.
MA. ELAINE I SALAZAR
April 16, 2019
Office of the President-Philippine Commission on Women, Joint Circular No. 2012-01 from the Philippine Commission on Women, National Economic and Development Authority and the 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, 2013, Annex A, pp. 25-32. URL: http://www.pcw.gov.ph/publication/pcw-neda-dbm-joint-circular-no-2012-01-guidelines -preparation-annual-gad-plans-and-budgets-amd-accomplishment-reports-implementing-magna-carta.