governmentinstrumentalities shall adopt gender mainstreaming as a strategy to promote women's human rights and eliminate gender discrimination in their systems, structures, policies, programs, processes, and procedures which shall include, but not limited to, the following: a. Planning, budgeting, monitoring and evaluation for GAD. GAD programs addressing genderissues and concernsshall be designed and implemented based on the mandate of governmentagencies and local governmentunits, Republic Act No. 7192, gender equality agendaof the governmentand other GAD-related legislation, policies, and commitments. The development of GAD programsshall proceed from the conductof a gender audit of the agencyorthe local government unit and a gender analysis oftis policies, programs, services andthe situationofits clientele; the generation and review of sex-disaggregated data; and consultation with gender/women's rights advocates and agency/women clientele. The cost of implementing GAD programs shall be the agency's or the local governmentunit's GAD budgetwhichshall be atleastfive percent (5%) of the agency's or the local governmentunit's total budget appropriations. Pursuant to Republic Act No. 7192, otherwise known as the Womenin Development and Nation Building Act, which allocatesfive percent (5%) to thirty percent (30%) of overseas development assistance to GAD, government. agenciesreceiving official development assistance should ensure the allocation and properutilization of such funds to genderresponsive 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). Theutilization and outcomeof the GAD budgetshall be annually monitored and evaluated in terms ofits success in influencing the gender-re~sponsive implementation of agency programsfundedbythe remaining ninety-five percent (95%) budget. The Commissionon Audit (COA) shall conductan annual audit on the use of the GAD budget for the purpose of determiningits judicious use and theefficiency, and effectiveness of interventions in addressing genderissues towardsthe realization of the objectives of the country's commitments, plans, and policies on women empowerment, gender equality, and GAD. Local government units are also encouraged to develop and pass a GAD Code based on the genderissues 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 GADCodeshall also serve as basisforidentifying 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 governmentunits, and other governmentinstrumentalities. To move towards a moresustainable, genderresponsive, and performancebasedplanning and budgeting, genderissues and concerns shall be integrated in, amongothers, the following plans: 1. Macro socioeconomic plans such as the Medium-Term Philippine Development Plan and Medium-Term Philippine Investment Plan; 2. Annualplans of all departments,including their attached agencies,offices, bureaus, state universities and college, and government-owned and controlled corporations; and 3. Local plans and agenda such as executive-legislative agenda, comprehensive development plan (CDP), comprehensive land use plan (CLUP), provincial development and physical development and physical framework plan (PDPFP), and annual investmentplan. 39