e) Gender-Responsiveness - capacity of individuals, groups, or institutions to substantively address gender-related issues; presumes capacity to do gender analysis, willingness to allocate resources for these issues; and capacity to collect and use sex-disaggregated data and genderrelated information for gender analysis and tracking of results. f) Gender-responsive PAPs - refer to interventions that substantively address gender issues identified through gender analysis of sexdisaggregated data and gender-related information. g) Discrimination Against Women - refers to any gender-based distinction, exclusion, or restriction which has the effect or purpose of impairing or nullifying the recognition, enjoyment, or exercise by women, irrespective of their status, on a basis of equality of women and men, of human rights and fundamental freedoms in the political, economic, social, cultural, civil, or any other field. h) Women’s Empowerment - is a goal of and an essential process for women’s advancement. It is the process and condition by which women mobilize to understand, identify and overcome gender discrimination so as to achieve equality in welfare and equal access to resources. In this context, women become agents of development and not just beneficiaries enabling them to make decisions based on their own views and perspectives. GAD Planning and Budgeting Concepts a) Agency - refers to any of the various units of the government at the national and sub-national levels, including a department, attached agency, bureau, office, state university and college, government owned and/or controlled corporations, constitutional commissions, the judiciary, the legislative and all government instrumentalities and others concerned. b) Agency Head - refers to the top or highest official of an agency. c) Audit of GAD Funds - refers to a comprehensive audit of a government agency’s policies, fund programs, projects and activities focusing on the area of gender and development to determine economy, efficiency, and effectiveness of interventions in addressing gender issues; 36