3.3 The GAD budget, which is the cost of implementing the GAD plan, shall form part of, and is not in addition to the agencies’ approved budget. 3.4 Mainstreaming gender perspectives in agency PAPs to attain the desired outcomes for GAD shall be a priority in GAD planning and budgeting. Using the 5% GAD budget for gender mainstreaming is a way for agencies to influence the entire agency program, plan and budget. To aid gender mainstreaming, agencies shall perform gender analysis using existing tools, such as the Harmonized Gender and Development Guidelines (HGDG), to ensure that the different concerns of women and men are addressed equally and equitably in their PAPs. Activities to address these differential concerns through capacity development on GAD or GAD-focused activities shall be included in agency GPBs. 3.5 Agency GAD Focal Point Systems (GFPS) shall take the lead in mainstreaming gender in agency PAPs. As such they shall coordinate the preparation of the agency GPB and the GAD AR, monitor its implementation and report on its results. In the process, they shall provide technical assistance to offices or units within their agency on gender mainstreaming. To enable them to perform their roles, it is important that GFPS members are provided with the required gender capacity, such as the application of gender analysis tools. 3.6 Oversight agencies such as the Department of Budget and Management (DBM), National Economic and Development Authority (NEDA), Department of the Interior and Local Government (DILG), Civil Service Commission (CSC) and the Commission on Audit (COA) shall prepare their GPBs considering their oversight role in ensuring that government agencies undertake gender mainstreaming. 3.7 The PCW, DBM and NEDA shall jointly disseminate the guidelines for the preparation of annual GPBs and annual GAD ARs. 4.0 ESSENTIAL ELEMENTS IN GAD PLANNING AND BUDGETING The following are essential elements in GAD planning and budgeting as they enable agencies to more effectively plan and implement their sectoral programs on GAD. If these are not present or need to be strengthened, agencies shall include them in their GPBs. 3

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