11.2 Provided further in Section 37 of the MCW-IRR, the COA shall conduct an annual audit of GAD funds of all government agencies, offices, bureaus, SUCs, GOCCs, all government instrumentalities and all others concerned. 12.0 SPECIFIC ROLES 12.1 The Philippine Commission on Women (PCW) shall: 12.1.1 Lead in setting the priority agenda for women’s empowerment and gender equality including the targets for such; 12.1.2 Participate in the development of agency GAD plans when necessary; 12.1.3 Review the GPBs submitted by the different line departments and or agencies; 12.1.4 Formally endorse GPBs to DBM; 12.1.5 In coordination with DBM, develop a tool to assess the implementation of the GPB in the conduct of Agency Performance Review and participate in the DBM’s technical review of agency budgets when possible; 12.1.6 Provide technical assistance to agencies in the formulation, review, enhancement and realignment of GPBs in partnership with DBM, NEDA, academe, and non-government organizations; and 12.1.7 Assess the actual accomplishments of agencies on GAD and prepare an annual integrated GAD AR for submission to Congress and the Office of the President, copy furnished DBM. 12.2 The Department of Budget and Management shall: 12.2.1 Ensure that agencies submit their annual GPBs and GAD ARs by returning to the submitting agency GPBs that do not have PCW’s endorsement; 13