26 The Commission on Audit (COA) shall be tapped to conduct an audit on the use of the GAD budget for the purpose of determining economy, efficiency and effectiveness of interventions in addressing gender issues and in contributing to the attainment of the objectives of the country’s commitments, plans and policies on GAD. LGUs are also encouraged to develop and pass a GAD Code based on the gender issues and concerns in their respective localities and the women’s empowerment gender equality agenda of the government and its GAD-related international commitments. The GAD Code shall also serve as basis for identifying programs, activities and projects on GAD. Where needed, temporary gender equity measures shall be provided for in the plans of all departments, including their attached agencies, offices, bureaus, state universities and colleges, government-owned and -controlled corporations, LGUs and other government instrumentalities. To move towards a more sustainable, gender-responsive and performance-based planning and budgeting, gender issues and concerns shall be integrated in the following plans, among others: (1) Macro socioeconomic plans such as the Medium-Term Philippine Development Plan and the Medium-Term Philippine Investment Plan; (2) Annual plans of all departments, including their attached agencies, offices, bureaus, state universities and colleges, governmentowned and -controlled corporations; (3) Local plans/agenda, such as executive-legislative agenda, comprehensive development plan (CDP), comprehensive land use plan (CLUP), provincial development and physical framework plan (PDPFP), and annual investment plan; (b) Creation and/or Strengthening of the GAD Focal Points (GFP). All departments, including their attached agencies, offices, bureaus, state universities and colleges, government-owned and -controlled