F. All suspected cases of abuse and/orneglect of women seniorcitizens must be reported in accordancewith existing laws. The DOH and DSWDshall require physicians, caregivers or social workers whosuspectill-treatment on womenseniorcitizens to discuss the concern with the head of the nursing homeorfamily. In casetheill-treatment is confirmed,or in the event of suspicious death, the same shouldbe reported to appropriate authorities. Rule VI: Institutional Mechanisms Esa Gender Mainstreamingasa Strategy for Implementing the Magna Carta of Women — Within twoyears from the adoption of these Rules and Regulations, and every six (6) years thereafter, the PCW shall review its gender mainstreamingstrategy in consultation with key stakeholders and modify the program accordingly. Notwithstanding the review of gender mainstreaming as above-stated, all government agencies, offices, bureaus, instrumentalities, SUCs, GOCCs, and LGUs shall pursue the adoption of gender mainstreaming as a strategy to promote and fulfill women's human rights and eliminate gender discrimination in their systems, structures, policies, programs, processes,and procedures suchasthe following: A. Planning, Budgeting, Monitoring and Evaluation for GAD 1, Development of and Budgeting for GAD Plans and Programs ~ All agencies,offices, bureaus, SUCs, GOCCs, LGUs,and other government instrumentalities shall formulate their annual GAD Plans, Programs and Budgetswithin the context of their mandates. Further. a. Following the conduct of a gender audit, gender analysis, and/or review of sexdisaggregated data, each agency or LGU shall develop its GAD Plans, Programs, and Budgetin responseto the gendergaps or issues faced by their women and men employees,aswell as their clients and constituencies. Along with the Act and these Rules and Regulations, the Philippine Plan for Gender-Responsive Development (PPGD), the Beijing Platform for Action (BPfA), and the CEDAW, amongothers, shall serve as key documentsto guide the identification of gender issues and the formulation of GAD Plans, Programs and Budget; b. Where needed, temporary special measures shall be includedin their plans. The agencyor LGUis encouraged to consult with their employeesandclients to ensure the relevance of their GAD Plans and Programs; c. Atleast five percent (5%) of the total agency or LGU budget appropriations shall correspondto activities supporting GAD Plans and Programs. The agency GAD Budget maybeallocated using any or a combination ofthe following: i. As a separate GAD fund to support GAD-focused programs,projects, and activities; ii. As fund to support integrating gender-perspectives in regular/flagship programsandprojects; iii. As counterpart fund to support gender-responsive Official Development Assistance (ODA) — fundedprojects; d. The head of agency or LCE shall ensure that GAD Plans, Programs, andactivities are provided with adequate resources; e. The GAD Budget shall be drawn from the following budget items: maintenance and other operating expenses, capital outlay, and personnel services- subject to specific guidelines on GAD Planning and Budgeting that may be issued by appropriate oversight agencies; 80