viii. April-June - DBM reviews the budget of the line departments or central offices and prepares the President’s budget. Line departments or central offices shall submit the adjusted GPBs to PCW based on their DBM-confirmed budget ceilings. ix. July-DBM submits for Congressional deliberation the national expenditure program (NEP) which contains the proposed budget of line departments and other government agencies. x. December- Congress passes the GAA which embodies the approved budget of the national government. 8.0 SUBMISSION, REVIEW AND ENDORSEMENT OF AGENCY GAD PLANS AND BUDGETS 8.1 Pursuant to Section 37A.1 of the MCW-IRR, all agencies, offices, bureaus and all government instrumentalities and others concerned shall formulate their annual GPBs within the context of their mandates. 8.1.1 GOCCs attached to line departments shall prepare their GPBs in accordance with their budget cycle and shall submit the same to their central office for review. 8.1.2 SUCs with several constituent units shall observe the same process of submission. The Commission on Higher Education (CHED) or its designated regional offices or gender resource centers shall review the submissions of SUCs and forward the same to PCW for endorsement to DBM. 8.2 The GFPS of the agency shall review all submitted GPBs and as needed, provide comments or recommendations for revision. Agency review of GPBs shall focus on the alignment of the GAD plan with the GAD agenda and the correctness and alignment of the entries in each column of the GPB template, e.g. if the proposed activities respond to the identified gender issue or cause of the issue, the issues are correctly identified or formulated, if there are clear indicators and targets, if the proposed budget is realistic, if the number of proposed activities are doable within the year, among others. The GFPS shall then submit the final GPBs and the corresponding GAD ARs to PCW for review and endorsement to DBM. 9