2017 gad budget forum · 12/6/2017 · issues have been identified under the ppgd and by the gad...

GAD Audit @82017 GAD Budget Forum

Commission on AuditGender and Development Focal Point System

12/6/2017 1Gender Equality Mainstreaming Towards Nation Building

LOURDES M. CASTILLOAssistant Commissioner

Chair, Technical Working GroupCOA GAD Focal Point System

OutlineI. Constitutional and Legal Bases

II. COA GAD Policies and Issuances

III. COA GAD Focal Point System

IV. COA GAD Plan and Budget

V. Gender Mainstreaming Assessment

VI. Audit of GAD Funds and Activities

VII. Common Audit Observations

VIII. Way Forward


Section 14, Article II, 1987 Constitution:

The State recognizes the role of women in nation-building and shall ensure the fundamental

equality before the law of women and men.


I. Constitutional and Legal Bases

RA No. 7192: Women in Development and Nation Building Act -

signed into law on Feb. 12, 1992 promotes the integration of

women as full and equal partners of men in development and nation-building



RA No. 9710: Magna Carta of Women and its IRR -

approved on August 14, 2009 and March 10, 2010, respectively

Created PCW (formerly NCRFW) established the GAD Focal Point

System in all agencies promotes gender equality and

women empowerment



Section 36 Chapter VI, RA No. 9710:

The COA shall conduct an annual audit onthe use of the GAD budget for the purpose ofdetermining its judicious use and theefficiency, and effectiveness of interventionsin addressing gender issues towards therealization of the objectives of the country’scommitments, plans, and policies on womenempowerment, gender equality, and GAD.

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Gender Equality Mainstreaming Towards Nation Building

General Provisions of the Annual General Appropriations Acts (GAA) since 1995 –

Allocation of at least 5% of the total budget for GAD

Basis for annual GAD Plan and Budget of NGAs, GOCCs and LGUs



EO No. 348 dated 2/17/89, Philippine Development Plan for Women (PDPW) for 1989-1992

EO No. 273 dated 9/8/95, Philippine Plan for Gender-Responsive Development (PPGRD) 1995-2025 to implement Beijing Declaration and Platform for Action

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Revised GAD Audit Guidelines



COA Memorandum No. 2009-020May 15, 2009

COA Circular No. 2014-001March 3, 2014



Institutionalizing GAD in COA

COA Resolution No. 2015-039December 1, 2015

COA Resolution No. 2010-005August 5, 2010

COA, a Supreme Audit Institution, at the forefront in mainstreaming

gender and development, fosters gender – responsive governance in

the local and international audit communities

COA GAD VISION



In pursuit of its constitutional mandate, COA shall ensure the

mainstreaming of gender –responsive policies, programs,

projects and activities in government operations

COA GAD MISSION





Central Office


Regional Offices



COA GAD Strategic

Framework



Year Total GAA Budget

GADBudget Percent

2013 6.634 B 328 M 5%2014 7.645 B 208 M 3%2015 7.969 B 398 M 5%2016 7.754 B 387 M 5%2017 9.334 B 466 M 5%


2017 Accomplishments: Client Focused

Continuing audits of the utilization of GAD funds of agencies

Inclusion of GAD Citizen Participatory Audit, audit of ODA-funded projects, and embassy audits

Regular part of Annual Audit Reports (AARs)and Annual Financial Reports (AFRs)




Submission of the consolidated GAD audit findings and recommendations to PCW

MOUs with PCW and DILG on capacity building

Establishment of National Pool of GAD Resource Persons in CO and ROs, and development of GAD Courseware




Continuous course offering and conduct of trainings on GAD, and serve as resource persons and participants in various GAD trainings of government agencies

Participation in the 61st Session of the UN Commission on the Status of Women, and in consultative forum thereafter




Attendance to meetings and briefings called by PCW, and submitted comments to draft guidelines

Attendance in series of briefings by agencies officials to COA officials on their programs to implement the SDGs 2016-2030, including Goal 5

Hosting of the 2017 GAD Budget Fora



2017 Accomplishments: Organization Focused

Conduct of various activities to celebrate the 2017 National Women’s Month (NWM)

Publication of Special Edition of COA Chronicle for the 2017 NMW, and Info and Education Campaign (IEC) Materials

Improvement of the COA GAD Website by uploading various GAD materials




New COA GAD Bulletin Board

Use of COA GAD logo and slogan

Conduct of GAD Survey, and encoding of GAD questionnaires to update the Sex Disaggregated Data




Conduct of lay fora on various medical concerns of COA personnel

Conduct of team building activities, sports competitions and physical fitness

Reactivation of the COA CO Choir and participation in choir competitions




Continuous operation of Day Care Center

Conduct of annual GAD Planning and Budgeting, and Year-end assessment of accomplishments

Regional submission of GPBs and Accomplishment Reports through GMMS




Drafting of GAD policies and guidelines, i.e. CODI, Women’s Desk, Gender-Fair Language, common audit observation checklists, sports guidelines, etc.



Source: PCW016


V. GMEF Assessment AGENCY 2014 BASELINE 2015 RATING 2016 RATING

1. Commission on Audit (COA) Level 3 Level 3 Level 4

2. Commission on Higher Education (CHED) Level 3 Level 3 Level 3

3. Commission on Human Rights (CHR) Level 3 Level 3 Level 3

4. Commission on Population (PopCom) Level 3 Level 3 Level 3

5. Department of Agriculture (DA) Level 2 Level 2 Level 3

6. Civil Service Commission (CSC) Level 3 Level 3 Level 3

7. Department of Education (DepEd) Level 1 Level 1 Level 2

8. Department of Environment and Natural Resources (DENR) Level 3 Level 3 Level 3

9. Department of Health (DOH) Level 3 Level 3 Level 3

10. Department of Justice (DOJ) Level 2 Level 2 Level 2

11. Department of Labor and Employment (DOLE) Level 3 Level 3 Level 3

12. Department of Science and Technology (DOST) Level 2 Level 2 Level 3


V. GMEF Assessment KEY AREAS

SCORES2014 2015 2016 2017

Policy 16.67 (Level 3)

20.0(Level 4)

20.0(Level 4)

?

People 20.33 (Level 4)

20.33(Level 4)

22.49(Level 4)

?

Enabling Mechanisms

15 (Level 3)

15(Level 3)

18 (Level 3)

?

PAPs 18.58 (Level 3)

20.24(Level 4)

20.74 (Level 4)

?

Over‐allScore

70.58 (Level 3)

75.57 (Level 3)

81.23(Level 4)

?

COA Circular No. 2014-001 dated March 18, 2014


VI. Audit of GAD Funds & Activities

General Guidelines1. An annual audit of funds, programs, projects

and activities on gender and development shall be conducted in all government agencies:

Financial and Compliance Audit

Value for Money Audit

Fraud Audit



General Guidelines2. See to it that the audited agency thru the GAD Focal

Point conduct mainstreaming on self-assessment on the following:2.1 Compliance with existing laws and regulations

on gender and development2.2 Monitoring the use of GAD funds for the purpose

of which they had been appropriated2.3 Seeing to it that the agency’s plans, programs,

projects and activities on GAD are aligned to the agency’s mandate




Specific Guidelines1. Audit of the GAD funds which shall be at least five per

cent (5%) of the total budget appropriations of the agency shall be in accordance with the existing guidelines (PCW-NEDA-DBM Joint Circular No. 2012-01)

2. In case of ODA-funded projects, 5% to 30% of funds from foreign governments and multinational agencies are in support of gender-responsive programs and projects.




GAD Funds maybe used for1. Programs and Projects (PAPs) for which gender

issues have been identified under the PPGD and by the GAD Focal Point in the course of gender analysis

2. PAPs included in the PCW-endorsed GAD Plan3. Personal Services such as salaries of agency

personnel assigned to plan, implement and monitor GAD PAPs




GAD Funds maybe used for4. Maintenance and Operating Expenses provided

thata) Expenditures for supplies and materials shall

pertain to existing GAD Projects or Programs which are organization focused or client focused and which are among those approved by the PCW. Such supplies shall be included in the annual procurement plan and program of agencies;




GAD Funds maybe used forb) Attendance in trainings abroad on GAD may be

allowed provided there is a specific authority from appropriate government oversight agencies, said trainings are not offered in any of the local training institutions or universities and provided that knowledge from such training shall be cascaded to the employees of the concerned agency and subject to availability of funds; and




GAD Funds maybe used for5. Equipment and Capital Outlay provided that

a) Procurement of equipment or capital outlay is necessary for an identified gender issue, and the project was approved by the PCW;

b) The equipment can be operated by a corresponding technical employee or staff; and

c) The prices are reasonable and quantity is not excessive.




GAD Funds maybe used for6. PAPs identified or authorized in specific laws for gender

and development, such as:a) R.A. 8425 – An act Institutionalizing the Social

Reforms and Poverty Alleviation Programb) R.A. 8505 – An Act Providing Assistance and

Protection for Rape Victimsc) R.A. 8504 – An Act Promulgating Policies and

Prescribing Measures for the Prevention and Control of HIV/AIDS

d) R.A. 6728 – An Act Providing Assistance to Students and Teachers




GAD Funds maybe used fore) R.A. 9762 – The Anti-Violence Against

Women and Their Children Actf) R.A. 7877 – The Anti-Sexual Harassment

Act of 1995g) R.A. 10354 – The Reproductive Health Acth) R.A. 9710 – The Magna Carta of Women




Expenses that CANNOT be charged to the GAD Budget (Source: Joint Circular No. 2012-01)

1. Programs and projects that are not in the agency’s PCW endorsed GAD Plan

2. Personal Services of women employees unless they are working fulltime or part-time on GAD-PAPs

3. Honoraria for agency GAD Focal Point System members or other employees working on their agency GAD program and activities

4. Salaries of casual or emergency employees unlessthey are hired to assist GAD-related PAPs





5. Provision for contingency funds or “other services” of PAPs

6. Car pooling, gas masks for traffic/environment enforcers

7. The following expenses may NOT be charged to the GAD budget unless they are justified as clearly addressing a specific gender issue: Physical, mental and health fitness including

purchase of equipment and information dissemination materials





7. The following expenses may NOT be charged to the GAD budget unless they are justified as clearly addressing a specific gender issue: Physical, mental and health fitness including

purchase of equipment and information dissemination materials

Social rest and recreation activities Religious activities and implementation of cultural

projects; and Construction expenses





8. Extraordinary and Miscellaneous Expenses (EME)9. Additional allowances, benefits, bonuses and the

like unless there is a specific law or authority from the President of the Philippines authorizing the same

10. Purchase of T-shirts to be used during rallies, procession and the like, as well as supplies for ballroom exercises and for sports





11. Purchase of sports equipment as well as maintenance of gym

12. Other expenditures that are irregular, unnecessary, extravagant and excessive


2016 AARs of PCW Board of Commissioners, the policy-making body and role model on GAD: Department of Agriculture Department of Budget and Management Department of Education Department of Foreign Affairs Department of he Interior and Local Gov’t Department of Health Department of Labor and Employment Department of Trade and Industry NEDA PCW



Department of Agriculture The DA had allocated the amount of P1.185 B or

5.80% of total appropriation of P20.429 B; and spent P1.135 B or 95-74% of the total GAD Budget for GAD programs and activities. However, DA-CO, ATI, BAI, BPI, BSWM, RFOs I,II,IVA and IVB did not allocate the required budget for the implementation of GAD activities; and there were deficiencies in the GAD implementation in DA-CO, BPI, ATI, RFOs I, IX, XI and XII.



Department of Budget and Management The DBM failed to carry out all the identified

GAD activities in the approved GAD Plan, thus, the intended benefits of the plan was not fully achieved contrary to Section 45 of the GAA of 2016 for RA No. 10717.



Department of Education The implementation of the GAD Program for

CY 2016 in various ROs and DOs disclosed some deficiencies such as: (a) non-submission to the PCW of the Annual GPB for approval as well as the GAD Accomplishment Reports; and (b) non-utilization of the full amount of allocated budget for GAD plan activities equivalent to 5% of the agency’s total appropriation contrary to Section 35 of the GAA for FY 2016.



Department of Foreign Affairs The GAD budget of P120.023 M was not

maximized because only 32 programs with actual expenditures of P72.182 M were accomplished during the year out of the 66 approved GAD programs. On the other hand, seven GAD related activities not included in the approved GPB were undertaken at the cost of P1.518 M.



Department of the Interior and Local Government The gender responsive programs, projects

and activities of the DILG were included and maintained in the regular programs of the agency spending P1.523 B therefor. (Note: supported by a matrix of budget vs. actual expenditure by regional office and CO)



Department of Health 47 DOH Agencies allocated; 32 failed to

allocate at least 5% of their total budget or appropriation for their GAD Plans; and 8 had no reported data on GAD budget. Lapses/deficiencies were also noted in the implementation of GAD activities that hampered the attainment of GAD objectives.



Department of Labor and Employment Due to lack of institutionalized GAD Strategic

Framework for DOLE, the programmed and implemented GAD activities using P1.950 B funds that did not specifically address and made impact on gender issues and poverty alleviation and likewise provided excessive funds to show compliance with the required 5% or P471.000 M allocation stated in Section 45 of the CY 201 GAA.



Department of Social Welfare and Development The DSWD has substantially implemented

GPB with a consolidated budget of P73,108.363 M, which constitutes 66.17% of the total budget of the agency, with expenditures of P58,315.362 M or 79.76% of the total allocated budget for GAD.



Department of Trade and Industry Of the total appropriation of P3.074 B for DTI-

CO and 11 ROs, except for Region XIII of which the budgeted amount for GAD Program was not specified, P71.224 M or 2.32% was allocated for the implementation of GAD Plans and Programs, which is below the mandatory rate of at least 5%. However, P175.374 M was utilized, posting 246.23% utilization of the allocated budget due to inclusion of accomplishments that were not incorporated in the approved GPB for CY 2016.



National Economic and Development Authority NEDA-Central Office and its Regional Offices

did not fully formulate and execute GPB pursuant to Section 35 of the General Provisions of the GAA for FY 2016, PCW-NEDA-DBM Joint Circular No. 2012-01, and COA Circular No. 2014-001 due to the absence of a PCW-endorsed CY 2016 GPB, while NRO XII did provide information about formulation and implementation on GAD Plan/ Programs and Activities.



Philippine Commission on Women• Non-Submission of GPBs of government agencies

35% or 318 of the 891 government agencies listed by PCW did not submit their GPBs, rendering doubt as to whether these government agencies have incorporated gender concerns in their P/A/Ps as a means of institutionalizing GAD in government.



Philippine Commission on Women• Non-Submission of GPBs of government agencies



Year GPB was

Submitted

No. of Registered Agencies

Submitted GPBDid not SubmitWithin

deadlineBeyond deadline Total

2016 891 497 76 573 3202015 891 583 32 615 276

Increase/Decrease

‐86 44 .42 44

Percent ‐14.75 13.750 ‐6.83 15.94

Philippine Commission on Women• Delayed review of GPBs

The review of GPBs were delayed from 16 to 358 days contrary to PCW-NEDA-DBM Joint Circular No. 2012-001, thereby causing further delays in the finalization and consequent implementation of the GPBs.

… Of the 573 2017 GPBs submitted in 2016, 346 or 60.38 percent were returned for revision/ adjustment while only 147 or 25.66 percent were endorsed, and 80 or 13.96 percent were still under review.



Philippine Commission on Women• Delayed review of GPBs (152 randomly selected)



Processing Period No. of Agencies

No. of GPBs Reviewed/Endorsed

Beyond15 days

Beyond 45 days

less than 25 days 5416 to 45 days 39 39

more than 45 days to < 6 mos 49 49 49more than 6 months 10 10 10Total 152 98 59

Bangko Sentral ng Pilipinas PCW agreed to BSP’s request for exemption for

full compliance with the submission of the GAD Plan and GAD Accomplishment Report and was given an extension until 31 March 2017 for the submission. Hence, conduct of a comprehensive audit of the agency’s policies, funds, programs and activities focusing on the area of GAD will be made in the succeeding period


VII. Common Audit Observations: GOCCs

Land Bank of the Philippines For CY 2016, the Parent engaged in various

GAD activities such as the continuous operations of the LANDBANK Day Care Center and Lactation Station, responsible Parenthood Education Fora/Learning Sessions Implementation of Leave Privileges, joined in the 2016 National Women’s Month celebration and other activities that were aligned with the Annual Plans and Programs for CY 2016. A total of P23.667 M was disbursed for these activities as reported in LDB’s Annual GAD AR for the year.



Social Security System Only P5.405 M of the P12.872 M approved

budget for CY 2016 GAD was utilized in the implementation of GAD PAPs. Two programs spending P6.055 B attributed to the GAD budget was not subject to the gender analysis using the HGDG tool contrary to PCW-NEDA-DBM Joint Circular No. 2012-01. Only P2.027 M out of the P5.405 M GAD expenses was recorded to the GAD GL account resulting in the understatement of the balance of GAD account.



National Housing Authority Only 10 of the 26 PAPs in the endorsed Annual

GPB for CY 2016 were implemented while attributed PAPs not included in the endorsed plan were accomplished for the same year contrary to PCW-NEDA-DBM Joint Circular No. 2012-01, thereby affecting the agency’s efficiency of involvement in addressing gender related issues.



Local Water Utilities Administration The Corporation’s approved COB for CY 2016

amounted to P2.983 B. However, the budget alloted for GAD was only P4.400 M which was only 0.15%, way below the minimum requirement of 5% of the P2.983 B or P149.154 M, contrary to Section 35, par. 2 of the General Provisions of the GAA of CY 2016



National Power Corporation The GAD Budget for CY 2016 was not fully

compliant with Section 35, par. 2 of the General Provisions of the GAA for CY 2016. Also, it registered a low utilization rate of only 30%.



Bases Conversion and Development Authority The GPB for FY 2016 was not endorsed by the

PCW.

The grant of financial assistance to Project-Affected Persons (PAPs) within the Clark Green City (CGC) Project area is not a valid GAD accomplishment.



Tourism Infrastructure and Enterprise Zone Authority Only 12 of 57.14% of the 21 targeted activities

in the GAD Plan were implemented.



National Food Authority The NFA’s GAD budget of P10,006 M for CY

2016 for the implementation of various programs/activities based on its GPB was equivalent to only 0.013%of the total approved COB of P76.487 B instead of the required minimum allocation of P3.824 B or 5% of the COB, contrary to the provisions of PCW-NEDA-DBM Joint Circular No. 2012-01. In addition, the GAD budget of P10.006 M was not fully utilized as only P7.506 M or 75.01% was expended ….



National Irrigation Administration The NIA’s GAD Budget for FY 2016 was not fully

utilized resulting in limited GAD PAPs while one RO did not receive any funding for the implementation of their GAD activities; hence, the intended beneficiaries, especially women, were denied of the benefits that could have been derived therefrom. In addition, there are ROs with GAD budget far below the mandated amount of at least 5%, and 3 ROs/Projects with no GPB….



Philippine Health Insurance Corporation The preparation and submission by PhilHealth

of the annual GPB and GAD AR for CY 2016 were not compliance with the provisions of PCW Memorandum Circular No. 2014-04 and 2016-05, PCW-NEDA-DBM Joint Circular No. 2012-01 and COA Circular No. 2014-001.

PHIC Head Office had allocated P3.029 M for its CY 2016 GAD PAPs, which was less than the stipulated 5% of its approved COB amounting to P396.359 M.



Philippine Amusement and Gaming Corporation PAGCOR’S GPB for the years 2014-2016 was

not submitted to the PCW for review and approval and was not endorsed to DBM in compliance with PCW-NEDA-DBM Joint Circular Bo. 2012-01.

PAGCOR’s GAD Focal Point System is weak There was absence of documents to support

expenses incurred in implementing GAD PAPs.



34 LGUs failed to create and/or strengthened the GAD Focal Point System; 25 LGUs failed to formulate GAD Code; 97 LGUs did not establish/maintain the required GAD Database’ and 16 LGUs failed to institutionalize a GAD Monitoring and Evaluation System, contrary to PCW-DILG-NEDA-DBM Joint Memorandum Circular No. 2013-01.


VII. Common Audit Observations: LGUs

74 LGUs failed to prepare and/or submit their GPB to the DILG. Although, some LGUs prepared their GAD Plan and considered the same in their budgets, there was no assurance that the GAD PPAs are aligned to the priorities of the LGU exercising jurisdiction over it, which the DILG ensures in their review and endorsement. Also, some LGUs failed to submit their GAD Accomplishment Report.



48 LGUs failed to comply with the mandatory requirement of allocating at least 5% of the total appropriations for GAD programs, projects and activities.



75 LGUs allotted/utilized its GAD fund on expenditures and projects totaling ₱427.926 million that do not clearly address gender-related issues, thus, defeating the purpose of the program and depriving the constituents of the gender responsive services.



Various programs, projects and activities in the GAD Plan and Budget of 56 LGUs were not implemented or partially implemented as of the end of CY 2016.

The amount appropriated for GAD programs and activities of 31 LGUs in CY 2016 was not fully utilized, leaving an unexpended balance at year-end.




VIII. Way Forward

17 Goals, 169 Targets and 232 Indicators

Performance audit of Goal 5 programs, in relation to Goal 16 of the SDGs

Inclusion of Goal 5 programs in the Strategic Audit Plan Roadmap on SDGs

Development of a GAD Performance Audit Manual

Continuous capacity building and knowledge sharing on the audit of GAD funds

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VIII. Way Forward


Adoption of COA GAD Monitoring and Evaluation System

Strategic partnership with other government agencies aside from PCW and DILG

Continuous development and improvement of COA GAD policies and guidelines

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VIII. Way Forward


Achievement of level 5 in any of the Entry Points of GMEF

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VIII. Way Forward


"Gender equality will only be reached if we are

able to empower women.”

•Michelle BacheletPresident of Chile and FormerUN Undersecretary General and Executive Director of UN Women

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" Gender equality is more than a goal in itself. It is a

precondition for meeting the challenge of reducing poverty,

promoting sustainable development and building

good governance.”•Kofi AnnanFormer UN Secretary General

2017 gad budget forum · 12/6/2017 · issues have been identified under the ppgd and by the gad...

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