2.3 Pursuant to the MCW and the General Appropriations Act (GAA), all government departments, including their attached agencies, offices, bureaus, state universities and colleges (SUCs), government-owned and controlled corporations (GOCCs), local government units (LGUs) and other government instrumentalities shall formulate their annual GPBs within the context of their mandates to mainstream gender perspectives in their policies, programs and projects. GAD Planning shall be integrated in the regular activities of the agencies, the cost of implementation of which shall be at least five percent (5%) of their total budgets. The computation and utilization shall be implemented in accordance with the specific guidelines provided therein. 2.4 The Medium Term Expenditure Framework, which includes the Sector Effectiveness and Efficiency Review and Organizational Performance Indicator Framework, requires agencies to formulate their Major Final Outputs (MFOs) and to link their GAD objectives, programs, activities and projects (PAPs) to their MFOs. 2.5 GAD planning and budgeting shall adhere to the principles enunciated under EO 43 (Pursuing our Social Contract with the Filipino People through the Reorganization of the Cabinet Clusters) which mandates the strengthening of the capacity of government institutions to link their budget with performance outcomes and enabling citizens and civil society to monitor and evaluate these, the promotion of equal gender opportunities in all spheres of public policies and programs and the importance of transparent, accountable, participatory and inclusive governance that should translate into direct, immediate and substantial benefits for the poor. 3.0 GENERAL GUIDELINES IN GAD PLANNING AND BUDGETING 3.1 The annual GPB shall be guided by the desired outcomes and goals embodied in the MCW, other relevant laws, the PPGD, the Women’s Empowerment and Development toward Gender Equality Plan, 2012-2016 (WEDGE Plan), succeeding term plans for GAD as well as the UN CEDAW and other relevant international commitments. 3.2 GAD planning and budgeting shall be conducted annually as part of all programming and budgeting exercises of agencies. The PAPs in the GPB shall be included in the agency budget proposal and they shall be reflected in the Annual Work and Financial Plan (WFP) of concerned offices or units within the agency or department. 2