14 CEDAW and the Magna Carta of Women The MCW adopts the following institutional mechanisms for gender mainstreaming as provided under the law” 1. Conduct of Gender Audit 2. Gender and Development Planning and Budgeting 3. Establishment of Gender Focal Point System 4. Establishment and maintenance of GAD Data Base 5. Establishment of GAD Codes and Gender equity measures by LGUs 6. Appointment of Gender Focal Persons in Embassies Under the chapter on Institutional Mechanisms, the MCW provides that Gender and Development(GAD) programs addressing gender issues and concerns shall be designed and implemented based on the mandate of government agencies and local government units, Republic Act No. 7192, gender equality agenda of the government and other GAD-related legislation, policies, and commitments. The development of GAD programs shall proceed from the conduct of a gender audit of the agency or the local government unit and a gender analysis of its policies, programs, services and the situation of its clientele; the generation and review of sexdisaggregated data; and consultation with gender/ women’s rights advocates and agency/women clientele. The MCW requires that the cost of implementing GAD programs shall be the agency’s or the local government unit’s GAD budget which, under the MCW and RA 7192,33 be at least five percent (5%) of the agency’s or the local government unit’s total budget appropriations. Republic Act No. 7192, otherwise known as the Women in Development and Nation Building Act, and as reiterated under the MCW, allocates five percent (5%) to thirty percent (30%) of overseas development assistance to GAD. Government agencies receiving 33 Women in Nation Building and Development Act official development assistance (ODA) should ensure the allocation and proper utilization of such funds to gender-responsive programs that complement the government GAD funds and annually report accomplishments thereof to the National Economic and Development Authority (NEDA) and the Philippine Commission on Women (PCW). Local government units are also encouraged to develop and pass a GAD Code based on the gender issues and concerns in their respective localities based on consultation with their women constituents and the women’s empowerment and gender equality agenda of the government. The GAD Code shall also serve as basis for identifying programs, activities, and projects on GAD. Where needed, temporary gender equity measures shall be provided for in the plans of all departments, including their attached agencies, offices, bureaus, state universities and colleges, government-owned and –controlled corporations, local government units, and other government instrumentalities. Gender issues and concerns shall also be integrated into the following plans to ensure sustainable, genderresponsive and performance-based planning and budgeting 1. Macro socioeconomic plans such as Mediumterm Philippine Development Plan and Medium-term Philippine Investment Plan 2. Annual plans of all departments, including their attached agencies, offices, bureaus, state universities and college, and 3. Local plans and agenda such as executivelegislative agenda, comprehensive development plan (CDP), comprehensive land use plan (CLUP), provincial development and physical development and physical framework plan (PDPFP), and annual investment plan. There is also a mandatory requirement all departments, including their attached agencies, offices, bureaus, states universities and colleges, government-owned and –controlled corporations, local government units, and other government CHR Gender Ombud Guidelines