d) Gender Analysis - refers to a framework to compare the relative advantages and disadvantages faced by women and men in various spheres of life, including the family, workplace, school, community and political system. It also takes into account how class, age, race, ethnicity, cultural, social and other factors interact with gender to produce discriminatory results; e) GAD Focal Point System - is an interacting and interdependent group of people in all government instrumentalities tasked to catalyze and accelerate gender mainstreaming. It is a mechanism established to ensure and advocate for, guide, coordinate, and monitor the development, implementation, monitoring, review and updating of their GAD plans and GAD-related programs, activities and projects ; f) Gender Gap - refers to the gap between women and men in terms of how they benefit from social, economic, political, and cultural programs and services. g) Gender Issues - refer to problems and concerns that arise from the unequal status of women and men including the differential characteristics, roles and expectations attributed by society to women and men. These societal expectations and perceptions, which are reflected in and perpetuated by laws, policies, procedures, systems, programs, projects and activities of government, could impede women’s full development and their participation in and equal enjoyment of the fruits of development. h) GAD Plan and Budget - a systematically designed set of programs, projects and activities with corresponding budget carried out by all government agencies departments, including their attached agencies, offices, bureaus, state universities and colleges, government-owned andcontrolled corporations, local government units and other government instrumentalities over a given period of time to address the gender issues and concerns in their respective sectors and constituents. It systematizes an agency’s approach to gender mainstreaming, women’s empowerment and gender equality. Government Planning, Budgeting and Auditing Concepts a) Agency Performance Review (APR) - refers to the process of determining the level of accomplishment of each agency in terms of physical outputs, income generated, and actual expenditures incurred in the production / delivery of goods and services to the public vis-à-vis the targets/budgets for the same period. 37