10.0 PREPARATION AND SUBMISSION OF GAD ACCOMPLISHMENT REPORTS 10.1 Attached agencies, bureaus, regional offices, constituent units and all others concerned shall submit their GAD ARs to their central offices. The agency GFPS shall prepare the annual GAD AR based on the PCW-endorsed GPB or the GPB adjusted to the approved GAA following the form prescribed in Annex B. Activities completed until the end of the year may be included in the final GAD AR of agency submitted to PCW in January. 10.2 In case an agency attributes a portion or the whole of the budget of its major program to the GAD budget, it shall subject the same to the HGDG test to determine the actual expenditures that may be attributed to the GAD budget (Please see Sec. 6.4 above). If required, the agency may present the HGDG test result to GAD funds audit to justify GAD budget expenses. The result of the HGDG test shall be submitted to PCW. 10.3 Accomplishments on the implementation of GAD PAPs funded under ODA projects, including the amount spent for such shall also be reflected in the agency GAD AR. 10.4 The annual GAD AR shall be accompanied by the following: (1) brief summary of the reported program or project; (2) copies of reported policy issuances; (3) results of HGDG tests, if any; and (4) actions taken by the agency on the COA audit findings and recommendations, if any. 10.5 The PCW shall 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 and COA and all agencies that submitted GPBs and GAD ARs. 11.0 GAD FUNDS AUDIT 11.1 Pursuant to Section 36 of the MCW, The Commission on Audit (COA) shall conduct an annual audit on the use of the GAD budget for the purpose of determining its judicious use and the efficiency and effectiveness of interventions in addressing gender issues towards the realization of the objectives of the country’s commitments, plans, and policies on women’s empowerment, gender equality and GAD. 12