f. The PCW shall review the GADPlans, Programs, and Budgets accompanied by GAD AccomplishmentReports submitted annually by the NGAs, bureaus, SUCs, GOCCs, andother governmentinstrumentalities for gender-responsiveness. The PCW shall hen return the endorsed GAD Plans and Programsto the concerned agencies for submissionto the DBM.The agencies shall submit to the DBM their PCW-endorsed GADPlans, Programs, and Budgetsalongwith the annual agency budgetproposals; g. The DILG shall review the GAD Plans, Programs, and Budgets for genderresponsiveness, accompanied by GAD Accomplishment Reports submitted annually. The DILG shall then return the GAD Plans, Programs, and Budgetto the concerned LGUsalong with its endorsementto the DBM; h. Povinces, Highly Urbanized Cities and Independent ComponentCities shall submit to the DBM their DiLGendorsed GADPlans, Programs, and Budgetalongwiththeir budgetproposals in accordancewith the budgetall. . Gender-Responsiveness of ODA-funded Projects (included and not included in the annual General Appropriations Act) - NGAs and LGUs and other government instrumentalities shall ensurethatfive to thirty percent (5-30%) of funds received from foreign governments and multilateral agencies are in support of gender-responsive programsand projects. Further: a. The National Economic and DevelopmentAuthority (NEDA)shall institute measures to ensure that said allocation is achieved and sustained to enable concerned agencies and LGUsto respondto genderissues; and b. To ensure that agencies and LGUs complywith this requirement, they shall undergo capacity-building activities on, among others, gendersensitivity, gender analysis, and of tools such as the Harmonized Gender and Development Guidelines (HGG). . Enhancementof Existing Implementing Tools/Mechanisms a. The PCW, DBM, NEDA, andDILG shall enhance and update existing guidelines and tools on the development, implementation, and monitoring of GAD Plans and Programsandutilization of the GAD Budget by NGAs, LGUs, and other government instrumentalities; b. DBM shall take the lead in ensuring that genderresponsive performance-based budgeting is adopted byall agencies and LGUs; c. The PCW and NEDAshall takethe lead in advocating the use of the HGGfor project development, implementation, monitoring and evaluation; d. The PCWin coordination with concerned agencies shall develop or enhance gender audit tools and any other tools necessary for gender mainstreaming; and e. The PCWin partnership with DBM, NEDA, DILG, academe,andcivil society groups shall provide technical assistance to agencies and LGUs. . Mainstreaming Gender Perspective in National and Local Plans — To move towards a more sustainable performancebased planning and budgeting, all agencies shall adhere to existing national guidelines in mainstreaming a genderperspective in the agencyandlocal plans. Further: a. The DBM shall ensure that the Major Final Outputs,Indicators, as well as Targets under the Organizational PerformanceIndicator Framework (OPIF)of all NGAs are gender-responsive. This shall likewise apply to LGUs once OPIF is cascaded to them; 81