52
Monitoring Under the MCW
sustained to enable LGUs to respond to gender
issues;
c. Advocate the use of the HGDG for project
design,
development,
management,
implementation, monitoring and evaluation
and provide technical assistance to provinces
on the utilization of the HGDG, in partnership
with PCW; and
d. Provide technical assistance to provinces
in mainstreaming GAD concerns in the
formulation and/or updating of the PDPFP.
Under Commission on Audit (COA) Circular
No. 2014-001, COA issued the Revised Guidelines in
the audit of Gender and Development (GAD) Funds
and Activities in government agencies. The circular
provides that the GAD audit shall be integrated in
the regular audit of an agency. It provides that as part
of planning the audit/understanding the agency, the
Supervising Auditor/ Audit Team Leader shall see to it
that the audited agency, thru the GAD’s Focal point or
Internal Control Unit, conduct gender mainstreaming
or self-assessment particularly on the following,
among others:
a. Compliance with existing laws and regulations
on gender and development particularly
on the setting aside of ate least 5% of the
their total budget appropriation to cover
the implementation of, among others, the
preparation of GAD plan, submission of
required reports and the like;
b. Seeing to it that the agency’s plans, programs,
projects and activities on GAD are aligned
to the agency’s mandate, the PPGD for 19952025 and other laws on GAD;
c. Monitoring the use of GAD funds for the
purpose of which they have been appropriated;
and
d. Determining whether gender issues are
effectively addressed by GAD interventions in
the agency
Results of the audit of GAD funds and activities,
which may be favorable or unfavorable including
audit recommendations, shall be incorporated in
the Annual Audit Reports (AARs) of the agencies
under the heading “Gender and Development.” Audit
Observations on GAD shall be consolidated by each
Regional Office and Cluster and shall be submitted to
the GAD Secretariat for consolidation.
CHR and PCW Monitoring under MCW
CHR Gender Ombud Guidelines