25 offices, bureaus, state universities and colleges, government-owned and -controlled corporations, local government units (LGUs) and other government instrumentalities, shall adopt gender mainstreaming as the strategy to promote women’s human rights and eliminate gender discrimination in their systems, structures, policies, programs, processes and procedures which shall include, but not be limited to, the following: (a) Planning, budgeting, monitoring and evaluation for GAD. GAD programs addressing gender issues and concerns shall be designed and implemented based on the mandate of government agencies and LGUs, Republic Act No. 7192, gender equality agenda of the government and other GAD-related legislation, policies and commitments. The development of GAD programs shall proceed from the conduct of a gender audit of the agency/LGU and a gender analysis of its policies, programs, services and the situation of its clientele; the generation and review of sex-disaggregated data; and consultation with gender/women’s rights advocates and agency/women clientele. The cost of implementing GAD programs shall be the agency’s/LGU’s GAD budget which shall be at least five percent (5%) of the agency’s/LGU’s total budget appropriations. Pursuant to Republic Act No. 7192, otherwise known as the Women in Development and Nation Building Act, which allocates five percent (5%) to thirty percent (30%) of overseas development assistance to GAD, government agencies receiving official development assistance should ensure the allocation and proper utilization of such funds to gender-responsive programs that complement the government GAD funds, and annually report accomplishments thereof to the National Economic and Development Authority (NEDA) and the PCW. The utilization and outcome of the GAD budget shall be annually monitored and evaluated in terms of its success in influencing the genderresponsive implementation of agency programs funded by the remaining ninety-five percent (95%) budget.