The JC includes a provision on the attribution to the GAD budget of a portion or the whole of the annual budget of an agency’s major program/s through the administration of the Harmonized Gender and Development Guidelines (HGDG). The HGDG is a tool to integrate gender concerns in the design, management, implementation, monitoring and evaluation of agency programs and projects. The JC also requires the national GAD focal points to lead the formulation of a GAD agenda and to review the GAD plans and budgets (GPBs) of their bureaus, attached agencies and regional offices to ensure their alignment with the agenda or with relevant GAD mandates. PCW will review and endorse only GAD plans and budgets that have gone through the national GAD focal points’ review. In line with the new guidelines on GAD planning and budgeting, the Commission on Audit (COA), which has been auditing the GAD budget is also updating its guidelines on the audit of the GAD budget considering relevant provisions of the revised JC. COA will issue its guidelines separately. The issuance of the revised guidelines and COA’s rigorous audit of GAD funds has resulted in the increase in the demand for technical assistance on GAD planning and budgeting. For PCW, this is an indication of a more serious intent of government to comply with the MCW and with COA rules. It is therefore PCW’s hope that government will pursue with renewed vigor and increased commitment the implementation of the law through a continuous review, examination and enhancement of agency programs and projects including their operations, systems, processes and procedures, so that the twin goals of gender equality and women’s empowerment will be achieved. This handbook is meant to guide government in treading this path. PCW enjoins all concerned to make it their reference for their policymaking, advocacy, technical assistance and monitoring, especially on women’s and gender concerns. viii