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 8. Construction expenses Purchase of supplies, materials, equipment and vehicles for the general use of the agency. To be able to impute the cost of gender mainstreaming in a flagship or regular program of an agency, it may assess the program or project using the Harmonized GAD Guidelines. The program 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). For guidance to the assessment of the design, the agency can use the generic checklist (Box 7a) or a relevant sector-specific checklist. For the PIMME, use Boxes 16 and 17 found in the “GAD Checklists for ProjectImplementation and Management, and Monitoring and Evaluation.” Depending on the HGDG score, the agency 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: 1. General Appropriations Act (GAA) of the agency; 2. Priority Development Assistance Fund (PDAF) of legislators; 3. Complementation with LGUs and other government offices; 4. Official Development Assistance (ODA); 5. Corporate Operating Budget (COB); and 6. Partnership with private sector, NGOs, and CSOs, among others. 23