Since 1995 to present, the General Provisions of the annual General Appropriations Acts (GAAs) has a provision on the preparation of the GAD Plan and GAD AR. Section 32 of the General Provisions of the 2021 GAA requires government agencies to:
- formulate a GAD Plan designed to address gender issues within their concerned sectors or mandate and implement the applicable provisions under RA No. 9710, Convention on the Elimination of All Forms of Discrimination Against Women (CEDAW), the Beijing Platform for Action (BPfA), the Philippine Plan for Gender-Responsive Development (1995-2025) and the Updated Philippine Development Plan (PDP) 2017-2022;
- integrate the GAD Plan in the regular activities of the agencies, which shall be at least five percent (5%) of their budgets;
- evaluate the utilization of GAD budget based on the GAD performance indicators identified by said agencies; and
- prepare and submit the annual GAD Plan and annual GAD AR, subject to the guidelines issued by the agencies concerned.
Section 36 of RA No. 9710 provides that GAD programs addressing gender issues and concerns shall be designed and implemented based on the mandate of the agencies and LGUs, RA No. 7192, the Women in Development and Nation Building Act, gender equality agenda of the government and other GAD-related legislation, policies, and commitments. This section also provides:
- The development of GAD programs proceeds from the conduct of gender analysis of its policies, programs, services and the situation of its clientele; the generation and review of sex-disaggregated data; and consultation with gender/women’s rights advocates and agency/women’s clientele.
- The cost of implementing GAD programs is at least five percent (5%) of the total budget appropriation of the agency or LGU. Under RA No. 7192, government agencies receiving official development assistance (ODA) shall ensure the allocation and proper utilization of five percent (5%) to thirty percent (30%) of the foreign-assisted project to gender-responsive programs; and shall report annually to the National Economic and Development Authority (NEDA) and the PCW.
- The utilization and outcome of the GAD budget shall be annually monitored and evaluated in terms of its success in influencing the gender-responsive implementing of agency programs funded by the remaining ninety-five percent (95%) budget.
The budget appropriation under the GAA consists of the following expenditure classification: Personal Services (PS), Maintenance and Other Operating Expenses (MOOE), and Capital Outlay. Accordingly, the cost of implementing the GAD PAPs indicated in the GPB may be drawn from the agency’s appropriation for PS, MOOE and/or CO.