5.1.2 The result of gender analysis using sex-disaggregated data or information from major programs or services of the agency for its clients and gender gaps or issues faced by their women and men employees; 5.1.3 Results of programs, projects and evaluation findings in terms of its benefits to target beneficiaries; and 5.1.4 A review of the agency GAD funds audit results and previous year’s GPBs and GAD ARs to surface remaining issues that have not been addressed in earlier GPBs. 5.2 Identify appropriate PAPs to address priority gender issues that are included in the GPB. PAPs may be client-focused or those addressing gender mainstreaming in major programs and other GAD-focused activities for agency clients. It may also be organization-focused or those addressing identified gender issues of the agency and its personnel. 5.3 Agencies are encouraged to assess the gender-responsiveness of their major programs and projects using the HGDG tool. The result of assessment will guide them in identifying areas for improvement. (Refer to Section 6.4) 5.4 Fill out the templates on GPB and GAD AR (Annex A: Guide in Completing the GPB Template; Annex B: Guide in Completing the GAD AR Template). 6.0 COSTING AND ALLOCATION OF THE GAD BUDGET 6.1 At least five percent (5%) of the total agency budget appropriations authorized under the annual GAA shall correspond to activities supporting GAD plans and programs. The GAD budget shall be drawn from the agency’s maintenance and other operating expenses (MOOE), capital outlay (CO), and personal services (PS). It is understood that the GAD budget does not constitute an additional budget over an agency’s total budget appropriations. 6.2 Pursuant to Section 37A.1c of the MCW-Implementing Rules and Regulations (MCW-IRR), the GAD budget may be allocated using any or a combination of the following: 5