2015 Revised Guidelines in the Audit of GAD (Iloilo Aug 4)_Ascom Alagon.pdf

8/19/2019 2015 Revised Guidelines in the Audit of GAD (Iloilo Aug 4)_Ascom Alagon.pdf

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DIVINIA M. ALAGONAssistant CommissionerChair, Sub-committee on Gender Audit

COA Circular No. 2014dated March 18, 2014GADAUDIT OF

GENDER AND

DEVELOPMENT

(GAD) FUNDS

AND ACTIVITIES


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GADPrograms

&Projects

GENDERISSUES

Financial and

ComplianceAudit

VFM

Audit

FraudAudit

SexDisaggregated

Data

Law (MCW)

Plans(PPGRD,WEDGE)

Rules andRegulations

AUDIT OF GADIRRBA and

Unified/IntegratedAudit StrategyGender Mainstreaming

GAD Focal Point System


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DEFINITION OF

TERMS

Audit of GAD Funds

Gender Audit

Gender andDevelopment (GAD)

Gender

Sex

GenderMainstreaming

– refers to a comprehensive audit ofa government agency’s policies,

funds programs, projects andactivities focusing on the area ofgender and development todetermine economy, efficiency,and effectiveness of interventionsin addressing gender issues(Section 7B Rule II, IRR, MagnaCarta on Women)


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DEFINITION OF

TERMS

Audit of GAD Funds

Gender Audit


Gender

Sex

GenderMainstreaming

– refers to a form of “social audit” or

“Quality audit” which determineswhether the organization’s internalpractices and related supportsystems for gender mainstreaming

are effective and are reinforcingeach other and are being followed.This tool or process assistsorganizations in establishingbaseline, identifying critical gaps

and challenges, and recommendingways of addressing them.(Section 7G of Rule II of the IRR of RA No.9710. Magna Carta of Women


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DEFINITION OF

TERMS

Audit of GAD Funds

Gender Audit


Gender

Sex

GenderMainstreaming

– refers to a development perspective

and process that is participatory andempowering, equitable, sustainable,free from violence, respectful ofhuman rights, and supportive of self-

determination and actualization ofhuman potentials. It seeks toachieve gender equality as afundamental value that should bereflected in development choices

and contends that women are activeagents of development, not justpassive recipients of development.


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DEFINITION OF

TERMS

Audit of GAD Funds

Gender Audit


Gender

Sex

GenderMainstreaming

– refers to the socially differentiatedroles, characteristics and

expectations attributed by cultureto women and men.

– identifies the social behavior ofwomen and men and therelationship between them.Gender roles and attributes arenot natural or biologically given.


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DEFINITION OF

TERMS

Audit of GAD Funds

Gender Audit


Gender

Sex

GenderMainstreaming

– a natural distinguishing variablebased on biological characteristics

of man or woman. It refers tophysical attributes pertaining to aperson’s body contour, features,genitals, hormones, genes,chromosomes and reproductiveorgans. Sex differences betweenwomen and men are biological.


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DEFINITION OF

TERMS

Audit of GAD Funds

Gender Audit


Gender

Sex

GenderMainstreaming

– refers to the strategy for making

women’s and men’s concerns andexperience an integral dimension ofthe design, implementation,monitoring and evaluation of policiesand programs in all social, political,civil, and economic spheres so thatwomen and men benefit equally andinequality is not perpetuated. It isthe process of assessing the

implications for women and men ofany planned action, includinglegislation, policies, or programs inall areas and at all levels


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IRRBAINTEGRATED RESULTSAND RISK-BASED AUDIT


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• Annual Audit

• Integrated in the regular audit using IRRBA‒ strategic planning and risk identification

‒ Planning (agency audit planning and risk assessment‒ Delivery (execution and conclusion and reporting)‒ monitoring (quality control system)

• GAD Focal Point may conduct separate planning

• SA as part of planning/understanding the agency shall seethat the audited agency thru the GAD Focal Point or internalcontrol unit conduct gender mainstreaming or selfassessment

GENERAL GUIDELINES SPECIFIC GUIDELINES


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GADPrograms

&Projects

GENDERISSUES

Financial and

ComplianceAudit

VFM

Audit

FraudAudit

SexDisaggregated

Data

Law (MCW)

Plans(PPGRD,WEDGE)

Rules andRegulations

AUDIT OF GADIRRBA and

IntegratedUnified/Integrated

Audit Strategy

Gender Mainstreaming

GAD Focal Point System


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DELIVERY

ExecutionConclusion

andReporting

PLANNING

Agency Audit Planning

and Risk Assessment

STRATEGIC PLANNING AND RISK IDENTIFICATION

MONITORING(Quality Control System)

INTEGRATED RESULTS ANDRISK-BASED AUDIT FRAMEWORK



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1. Identifying the risk in the strategic level and the agencylevel

2. Prioritizing the risk

3. Determining the audit action to be employed (financialand compliance, value for money audit, fraud audit)

4. Audit execution

5. Report preparation

6. Monitoring (Quality control system)


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Unified/Integrated Audit

Strategy

follow themoney trail

audit

top tobottom audit

or vertical

audit

horizontal

audit


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• Shall always be a priority area for agencies with residentaudit teams

• For agencies under audit team approach, audit will depend

on the result of risk assessment and identification andmateriality of the funds involved

• Audit response may consist of:‒ Financial and compliance audit

‒ Value for money audit‒ Fraud audit (when there are glaring badges of fraud in thetransactions concerning GAD)



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• Results of audit maybe favourable and unfavourable

• Incorporated in the Annual Audit Report under the heading“Gender and Development”

• A separate report shall be prepared when required by thisCommission and funding institutions such as internationalorganizations



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- shall see :

• whether at least 5 per cent of the appropriations authorized forgender and development under existing laws and regulations wereindeed appropriated and utilized for the purpose

• Audit procedures shall be designed to verify whether the agencyGAD budget were allocated using any or a combination of thefollowing:

a. As a separate GAD Fund to support GAD Focused programs, projects andactivities;

b. As fund to support integrating gender-perspectives in regular/flagshipprograms and projects.

c. As counterpart fund to support gender-responsive Official DevelopmentAssistance (ODA)-funded projects.

A. AUDIT OF APPROPRIATIONS / BUDGET FOR GAD



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• In case of ODA Funded projects (included and not included in

the General Appropriations Act)

– shall verify whether 5-30% of funds from foreign

governments and multilateral agencies are in support of

gender responsive programs

• Shall look into specific budget items where GAD budget is

drawn


A. AUDIT OF APPROPRIATIONS / BUDGET FOR GAD


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• Shall be in accordance with existing guidelines on financial andcompliance audit

• rules on regulations on IIUEEU

• Funds for GAD may be used for:

‒ Programs and projects for which corresponding gender issues havealready been identified under the Philippine Plan for Gender-Responsive Development 1995-2025 (EO 273) or for gender issuesidentified by the GAD Focal Point in the course of conduct of agender audit or in the gender analysis and review of sexdisaggregated data of the agency

‒ PAPs included in the PCW-endorsed GAD Plan;

B. FINANCIAL AND COMPLIANCE AUDIT



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• Personal Services such as salaries of agency personnel assigned

to plan, implement and monitor GAD PPs on full time and part

time basis or as an additional duty, provided that:

‒ rules of hiring and creation of position are followed‒ in case of those rendering part time services, only the salary

proportionate to the time devoted to GAD shall be

considered in the computation of cost of the particular

activity‒ no additional bonuses and allowances except when there is a

specific law or authority from the President




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• Maintenance and Operating Expenses

‒ supplies and materials

‒ Attendance to training abroad‒ Capacity Development on GAD

• Equipment or capital outlay

‒ necessary

‒ can be operated by corresponding technical employee

‒ price reasonable and quantity not excessive




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• The result of audit if material, shall be among the basis indetermining the fairness of presentation of financialstatements.

• Existing Philippine government auditing and accountingstandards and rules and regulations shall be applied.

• Compliance with existing laws and regulations on genderand development such as the MCW and its IRR shall belooked into. In particular, compliance with Rule VI-Institutional Mechanism of the IRR of the MCW Should beverified.




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• Verification of the total amount of appropriation for GAD shall becomputed by comparing the amount incorporated in the GAD Budgetwith that of the total appropriation of the agency for the purpose of determining whether they are equivalent to at least 5% per cent of the

said total. On the other hand, total amount spent for the GAD projectshall be ascertained from the amount disclosed in the GADAccomplishment Report.

• Absence of a GAD Plan and Budget prepared by the agency shall notdeter the auditor from verifying whether funds were used for theimplementation of projects on GAD. The Auditor shall verify whetherGAD activities were nevertheless conducted by the Agency and whethercompliance with existing laws and regulations on GAD like the MagnaCarta on Women were made. Consequently, said activities shall also beassessed by the Auditor;




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• In the absence of a GAD Plan and Budget, information shall be

secured from the GAD Focal Point or the Chief accountant of

the agency on the sources of funds for GAD. Whether or not

the funds used for a specific project were integrated in the

regular budget of the agency should also be ascertained




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In the audit of GAD projects, the following should be considered:

a. Whether GAD Funds were devoted/used for projects

which are within the context of the agency’s mandate;

and

b. approved/or recommended by the PCW and which shall

either be organization-focused or client-focused.

In particular, the audit shall include determination of whether or

not areas identified in the MCW and its IRR were given priority.

C. AUDIT OF GAD PROJECTS



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Sample areas are :

• the development of a GAD Code for LGUs

• establishment of a Violence Against Women’s (VAW)

desk for Barangays,

• provision of legal aid, counseling and medical

treatment of victims of VAWs and sexual harassment in

all LGUs, national government agencies (NGAs),

government-owned and controlled corporations(GOCCs) and State Universities and Colleges (SUCs

• Establishment of sex disaggregated data as well as

capacity building on GAD




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• Whether GAD Projects are aligned to the PPGD for 1995-2025.

• Whether GAD Projects are responsive to gender issues in the

agency as determined by its GAD Focal Point.

‒ Expenditures for projects without a well defined gender issue

to be addressed shall not be considered as a GAD related

project

‒ shall be excluded in the computation of the mandated

appropriation for GAD.

‒ Consequently, the Audit Team shall evaluate the transaction

for issuance of an NS or ND, as the case may warrant.




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In the determination of gender issues, reference may be made tothe:

• PPGD for 1995 - 2025,

• the law on Disaster Risk Reduction Management (DRRM),and

• other laws on gender and development• programs and projects of the national government on the

subject.

Further, whether or not the gender issue was identified based onthe result of gender audit, gender analysis or sex disaggregateddata shall be established.




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– Sample Gender Issues

– Violence against Women and Children

– Maternal care and Infant Health

– Nutrition, mental health and care for the elderly

– Pregnancy outside of marriage

– Establishment of VAWs Desk in Barangays

– Preparation of Local GAD Code

– Access to business and capital




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• whether the projects are in accordance with theHarmonized Gender and Development Guidelines (HGD)issued by the NEDA, the PCW and the OfficialDevelopment Assistance Gender and DevelopmentNetwork

• Audit shall not be confined to the verification of thestatus of accomplishment vis-a-vis the GAD Plan but shallinclude a determination of how the agency’s policies,

programs, projects and procedures address gender issues

• Evaluation of efficiency, economy, effectiveness of theagency’s mainstreaming activities




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Attribution of Project Funds to GAD

HGG

SCORE DESCRIPTION

Corresponding budget of the program that

may be attributed to GAD Budget

Below 4.0 GAD is invisible0% or no amount of the program budget maybe attributed to the GAD budget

4.1-7.9 Promising GADprospects

(conditional pass)

25% of the budget of the program may beattributed to the GAD budget

8.0 - 14.9 Gender sensitive50% of the budget of the program may beattributed to the GAD budget

15.0 - 19.9Gender

Responsive

75% of the budget of the program may beattributed to the GAD budget

20.0Fully gender

responsive100% of the budget of the program may beattributed to the GAD budget


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COA Circular No. 2012-003dated Oct. 20, 2012

Updated Guidelinesfor the Prevention and

Disallowance ofIrregular, Unnecessary,Excessive, Extravagant

and UnconscionableExpenditures

COA Ci l N 2012 003 d d O 20 2012


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A

B

C

D

E

F

COA Circular No. 2012-003 dated Oct. 20, 2012

Updated Guidelines for the Prevention and disallowance ofIrregular, Unnecessary, Excessive, Extravagant and

Unconscionable Expenditures

Irregular Expenditures

Illegal Expenditures

Unnecessary Expenditures

Excessive Expenditures

Extravagant Expenditures

Unconscionable Expenditures


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IRREGULAREXPENDITURESA

• signifies expenditures incurred withoutadhering to established rules,regulations, procedural guidelines,

policies, principles or practices that havegained recognition in laws.

•

Incurred if funds are disbursed withoutconforming with prescribed usages andrules of discipline


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IRREGULAREXPENDITURESA

1. Payment of salaries or wages of laborers

under a labor payroll to persons other thanthe payees unless properly authorized bythe latter

2. Release of funds to NGOs/POs for moneymarket placement, time deposit or otherforms of investments

Examples of Irregular Expenditures


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ILLEGALEXPENDITURESB

• expenditures whichtantamount to violationof laws


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• Payment for contracts without the prior

approval of the Sanggunian under thefollowing conditions:

In case of re-enacted budget:

For new contracts entered into by the local

chief executive covering contractualobligations included in the previous year’sannual and supplemental budget

Examples of Illegal Expenditures


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• Payment for contracts without the prior approval of theSanggunian under the following conditions:

In case of regularly enacted budget:

For projects described in appropriation ordinances in genericterms such as infrastructure projects, inter-municipalwaterworks, drainage and sewerage, flood control, irrigation

systems projects, reclamation projects, roads and bridges

For purchase of goods and services which are neitherspecified in the appropriation ordinance nor encompassedwithin the regular personal services and maintenanceoperating expenses

Examples of Illegal Expenditures


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UNNECESSARYEXPENDITURESC

• Those which could not pass the test ofprudence or the diligence of a good father ofa family, thereby denoting non-responsiveness

to the exigencies of the service• Those not supportive of the implementation

of the objectives and mission of the agencyrelative to the nature of its operation

• Expenditures which are not essential or thatwhich can be dispensed with without loss ordamage to property is considered unnecessary

UNNECESSARY


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UNNECESSARYEXPENDITURESC

1. Construction of buildings and/or procurementof equipment not actually needed or withoutintended purpose, not put to use or use forpurposes other than the intended purpose, not

completed and could not be properlymaintained or operations sustained

Examples of Unnecessary Expenditures

EXCESSIVE


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EXCESSIVEEXPENDITURESD

• signifies unreasonable expenses or expensesincurred at an immoderate quantity andexorbitant price

• Includes expenses which exceed what is usualor proper as well as expenses which areunreasonably high and beyond just measureor amount

• Include expenses in excess of unreasonablelimits

EXCESSIVE


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1. Overpricing of purchases, characterized by

grossly exaggerated or inflated quotations, inexcess of the current and prevailing marketprice by a 10% variance from the purchaseditem

2. Payment for repair of government equipmentat a cost exceeding 30 percent of the currentmarket price of the same or similar item

Examples of Excessive Expenditures

DEXCESSIVEEXPENDITURES

EXCESSIVE


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3. Procurement of materials in excess of the

requirements which eventually expires such asvaccines, medicines, seeds, fertilizers,pesticides, among others

4. Inclusion in the contract of a specific

infrastructure project, special items such asmotor vehicles and computers whichunnecessarily increased project costs due toprovision of indirect cost

Examples of Excessive Expenditures

DEXCESSIVEEXPENDITURES

EXTRAVAGANT


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E

• Those incurred without restraint, judiciousness and economy

• Exceeds the bounds of propriety

• Those which are immoderate, prodigallavish, luxurious, grossly excessive andinjudicious

EXTRAVAGANTEXPENDITURES

EEXTRAVAGANT


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E

1. Conduct of out of town meetingswhich can be made within officepremises

2. Use of expensive decorative lampposts and other similar items andexpenditures

Examples of Extravagant Expenditures

EXTRAVAGANTEXPENDITURES

FUNCONSCIONABLE


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F

• Expenditures which are unreasonable

and immoderate, and which no man inhis right sense would make, nor a fairand honest man would accept asreasonable, and those incurred in

violation of ethical and moral standards

UNCONSCIONABLEEXPENDITURES

UNCONSCIONABLEF


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UNCONSCIONABLEEXPENDITURESF

1) Grant of exorbitant and unreasonablebonuses, allowances and fringe benefits topublic officials and employees and members ofgoverning boards

2) Payment of excessive and unreasonableretirement benefits

3) Overpricing in significant amounts exceeding100% of the current and prevailing marketprice

Examples of Unconsionable Expenditures


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GOVERNMENT WIDE OR

SECTORAL AUDIT ON GAD

• The GAD Focal Point in coordination with other auditsectors and the Special Services Sector (SSS) may initiate

the conduct of performance/operations audit on agovernment wide or sectoral basis.

• Funds for the audit shall be incorporated in the GADbudget.

• Audit observations on GAD shall be consolidated by eachRegional Office and Cluster and shall be submitted to theGAD Secretariat for consolidation.


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RESPONSIBILITY OF THE

AUDITED AGENCY

• The Audited agency shall submit a copy of the AnnualGAD Plan and Budget (GPB) to the COA Audit Team

assigned to the agency within five ( 5 ) days from thereceipt of the approved plan from the PCW or theirmother or central offices, as the case maybe. Likewise, acopy of the corresponding Accomplishment Report shallbe furnished the said Audit Team within five ( 5 ) days

from the end of January of the (ensuing) preceding year.


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PROVISIONS IN THEMAGNA CARTA OF WOMEN (MCW)

WHICH CAN BE AREAS OF AUDIT

For Local Government Units (LGUs)

PROVISIONS IN THE MAGNA CARTA OF WOMEN (MCW) WHICH CAN BE AREAS OF AUDIT


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PROVISIONS IN THE MAGNA CARTA OF WOMEN (MCW) WHICH CAN BE AREAS OF AUDITFor Local Government Units (LGUs)

PROVISIONS Rule IV Section 12 of the IRR MCW – RIGHTS AND EMPOWERMENT

SPECIFIC PROVISIONS

B. Women shall have the right to protection and

security in situation of emergency, armed

conflict, and militarization. x x x x In

situations of emergency, armed conflict andmilitarization, the following shall be observed:

x x x x x

2. Special efforts shall be made to ensure the

full participation of women in the planning

and management of relief operations. the

Office of the Presidential Adviser on the

Peace Process (OPAPP) x x x x x x, local

government units and other concerned

agencies, shall, in their humanitarian

actions, observe and implement

international standards such as the

Minimum Initial Service Package (MISP) for

Reproductive Health.

3. In the provision of relief supplies, due

consideration shall be given to the

specific requirements of pregnant

women, lactating mothers, sick people,senior citizens, persons with disabilities,

and children.

x x x x x

The LGUs and DSWD shall provide psychosocial

interventions to combatants and non-

combatants especially children who suffered

from armed conflicts.

x x x x x

LGUs shall provide temporary shelter to

displaced women and children in situations of

armed conflict.



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PROVISIONS Rule IV Section 12 of the IRR MCW – RIGHTS AND EMPOWERMENT

SPECIFIC PROVISIONS

C. All government personnel including

appointing authorities, local chief

executives (LCEs) of LGUs and those

in the managerial positions involved

in the protection and defense of

women against gender-based

violence, shall regularly undergo the

mandatory training on gender and

human rights particularly on thecycle of continuum of violence,

counseling and trauma healing.

x x x x x

D. All barangays shall establish a

Violence Against Women (VAW)Desk. The punong barangay shall

designate a VAW Desk person

trained in gender-sensitive handling

of cases, prefereably a woman

barangay Kagawad or woman

barangay tanod.



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( )For Local Government Units (LGUs)

PROVISIONS Rule IV Section 13 - WOMEN AFFECTED BY DISASTER, CALAMITIES AND

OTHER CRISIS SITUATIONS

SPECIFIC PROVISIONS

A. The national, regional and local disaster

coordinating councils shall ensure the

participation of women in the

development of a gender –responsive

disaster management, including

preparedness, mitigation, risk reduction

and adaptation.

B. In disasters, calamities and other crises,

LGUs and agencies concerned in all phases

of relief, recovery, rehabilitation andreconstruction efforts shall develop and

implement a gender-responsive and rights-

based work and financial plan that include:

x x x x x

2. Improved collection and use of age and sex-

disaggregated data and reproductive health

indicators in rapid and comprehensive

assessments for strategic gender analysis and

programming of humanitarian response;x x x x x

4. Proactive adoption of measures by camp

managers to prevent sexual violence in

evacuation centers and relocation sites which

include: (a) security and safety of women and

children as key criteria for the selection of

evacuation sites, (b) separate functional andwell-lit latrines for men and women with

locks, (c) bathing facilities with privacy, (d)

regular security patrols preferably by female

police officers; and (e) prohibition of alcohol,

drugs and gambling, among others;

x x x x x



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PROVISIONS Rule IV Section 14 – PARTICIPATION AND REPRESENTATION

SPECIFIC PROVISIONS

All agencies shall take proactive steps to capacitate

women employees to strengthen their qualifications

and performance to compete for third-level

positions. Given equal qualifications between menand women, appointing authorities shall appoint

women in third level positions.

x x x x x

2. All NGAs, and whenever applicable the LGUs,

shall submit to the CESB, every end of the

semester, the list of women who were

appointed to third-level positions. The CESBshall consolidate the list and track the

qualification of women to third-level positions

and submit to the PCW for inclusion in the

report to the Congress on the implementation

of the Magna Carta of Women;

x x x x x

B. To ensure increased participation of

women in all levels of development

planning and programimplementation, at least forty percent

(40%) of membership of all

development councils from the

regional, provincial, city, municipal,

and barangay levels shall be

composed of women.



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PROVISIONS Rule IV Section 14 – PARTICIPATION AND REPRESENTATION

SPECIFIC PROVISIONS

Further:

1. At the regional level, the

Regional Development Councils

(RDCs) shall endeavor toincrease the women sector

representation in the council

with the view of reaching the

forty percent (40%) target; and

2. At the local level, with reference to Article 64 (d)

of the Implementing Rules and Regulations of the

Local Government Code and during the periodic

reorganization, the sex ratio of the mandatedmembers of the local development councils shall

be determined. In the event that the forty percent

(40%) membership is not met, women shall be

given preference in the selection of private sector

and NGO representatives and designation of the

congresspersons’ representative. The LCEs shall

undertake the necessary information campaign toensure participation of NGO women

representatives in the local development councils

and other local special bodies;



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PROVISIONS Rule IV. Section 16 - EQUAL ACCESS AND ELIMINATION OF

DISCRIMINATION IN EDUCATION, SCHOLARSHIPS, AND TRAINING

SPECIFIC PROVISIONS

SECTION 16. Equal Access and Elimination of

Discrimination in Education, Scholarships,

and Training – The State shall ensure that

gender stereotypes and images in existing

educational materials and curricula areadequately and appropriately revised.

Gender-sensitive language shall be used at

all times. Capacity building on gender and

development (GAD), peace and human

rights education for teachers, and all those

involved in the education sector shall be

pursued toward this end. Partnershipsbetween and among players of the

education sector, including the private

sector, churches, and faith groups shall be

encouraged.

x x x x x

Expulsion and non-readmission of women faculty

due to pregnancy outside of marriage shall be

outlawed. No school shall 59 58 turn out or

refuse admission to a female student solely onaccount of her being pregnant outside of

marriage during her term in school. The DepEd,

CHED and TESDA shall monitor and ensure

compliance of educational institutions to the

following:

x x x x x

5. Coordination with PNP, DOJ, CHR, DSWD, andthe LGU so that appropriate assistance are

given to female faculty and students who are

victims of rape, sexual harassment and other

forms of violence against women and

discrimination.



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PROVISIONS Rule IV Section 17 - WOMEN IN SPORTS

SPECIFIC PROVISIONS

F. PSC and GAB in coordination with the DepEd,

CHED,SUCs, LGUs, and other sports-related

organizations shall endeavor to:

1. Train more female coaches for girls andwomen’s teams;

2. Conduct activities such as sports clinics

and seminars for potential female leaders,

coaches, teachers at least once a year;

3. Provide equal incentives and awards for

both men and women for any

competition;

4. Provide equal opportunities for

scholarships and travel grants for women

leaders, coaches and athletes with

adequate support mechanism;

5. Provide sufficient funds to support girls

and women in sports;

6. Form more girls’ and women's teams in athletic

leagues like the Palarong Pambansa, University

Athletic Association

7. of the Philippines, National Collegiate Athletic

Association, Private Schools Athletic Association,and University Games;

8. Collect sex-disaggregated data in sports

participation;

9. Promote partnerships with community-based

sports organizations; and

10. Increase the participation of the elderly women,

women with disabilities and indigenous women

through the promotion and development of

programs for them in coordination with other

sport organizations.

G. All government agencies and LGUs are enjoined to

increase women’s participation by forming women’s

and girls’ teams in various sporting events that they

organize or sponsor.



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PROVISIONS Rule IV. Section 20 - WOMEN’S RIGHT TO HEALTH

SPECIFIC PROVISIONS

Role of Agencies – To implement the provisions on

comprehensive health services, government agencies

shall perform the following roles and functions:

6. The LGUs shall:

a. Promulgate and implement gender-responsive,

rights-based and culture sensitive localordinances and policies that promote the

comprehensive health of girls, adolescents,

women and elderly women, such as a GAD Code

and/or Reproductive Health Code;

b. Formulate a health human resource

development plan that will ensure the following:

i. Sufficient number of skilled healthprofessionals to attend to all deliveries; and

ii. Availability of qualified and capable health

service providers, to include coordination

with the academe, a human resource

deployment program to meet LGU needs;

c. Develop health programs that:

i. Encourage constituents to access and demand

services for women and girls;

ii. Involve women and girls in planning health

programs and in decision-making;

iii. Allocate budget or resources for implementing

programs for women and girls in the local level;

iv. Monitor progress of programs for women and

girls through implementation review and

research; and

v. Enhance parent effectiveness services and

programs to include continuing education on

gender-based violence such as domesticviolence, rape, incest, prostitution, trafficking

and other forms of violence against women

and girls in every barangay;



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PROVISIONS Rule IV. Section 20 - WOMEN’S RIGHT TO HEALTH

SPECIFIC PROVISIONS

d. coordinate with DOH in the

organization of inter-local health zones

for the purpose of ensuring the

provision of health services forneighboring communities;

e. Strengthen the local health board to

respond to the health needs of girls,

female adolescents, women and

women senior citizens;

f. Develop/design an award system toencourage excellent performance in the

promotion and implementation of

women’s health programs;

g. Organize communities with the private sector

to implement health programs for women

and girls; and

h. Continue dialogues to clarify implementationof laws in relation to pregnancy that endangers

the life of the mother



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PROVISIONS Rule IV. Section 21 - SPECIAL LEAVE BENEFITS FOR WOMEN

SPECIFIC PROVISIONS

A. Any female employee in the public

and private sector regardless of age

and civil status shall be entitled to a

special leave of two (2) months withfull pay based on her gross monthly

compensation subject to existing

laws, rules and regulations due to

surgery caused by gynecological

disorders under such terms and

conditions:

1. She has rendered at least six (6)

months continuous aggregate

employment service for the last

twelve (12) months prior to

surgery;

3. In the event that an extended leave is

necessary, the female employee may

use her earned leave credits; and

4. This special leave shall be non-cumulative and non-convertible to cash.

B. The CSC, in the case of the public sector

including LGUs and other State agencies, and

the DOLE, in the case of the private sector,

shall issue further guidelines and appropriate

memorandum circulars within sixty (60) daysfrom the adoption of these Rules and

Regulations to operationalize said policy, and

monitor its implementation and act on any

violations thereof.



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PROVISIONS Rule IV. Section 22 - EQUAL RIGHTS IN ALL MATTERS RELATING TO

MARRIAGE AND FAMILY RELATIONS

SPECIFIC PROVISIONS

B. The LGUs shall:

1. Provide trainings and seminars on the

popularization of rights and obligations of

spouses towards each other,management of household and parental

authority to impede the stereotyping of

roles, multiple burden, marginalization

and subordination of women;

2. Through the local health office, local

social welfare and development office, or

population office, ensure gender-sensitive

conduct of pre-marriage counseling

program to promote family planning,

responsible parenthood, equal relations

and shared responsibility between

spouses in parenting and household

management;

3. Advocate that spouses have the moral

obligation and responsibility in assuring the

rights and well-being of their children,

regardless of sex;4. Ensure that couples and individuals shall be

given the full range of information and

services for them to exercise rights to

decide over the number and spacing of

children; and

5. Include in the trainings and seminars inbarangays the education and popularization

of the Act and the Family Code, especially

on the obligations and responsibilities of

spouses to eliminate gender bias.



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SPECIFIC PROVISIONS

The Department of Agriculture (DA), in

coordination with other concerned

departments, LGUs, and stakeholders shall:

a) undertake programs and projects on foodsecurity that are gender- responsive;

b) recognize women as farmers and fisherfolk

and give them equal opportunities to

participate in programs and projects;

c) ensure the active and direct participation of

rural women’s groups, other than Rural

Improvement Clubs, in policy and programformulation, planning and designing,

implementation, monitoring and evaluation

of DA programs at the local levels including,

but not limited to, the rice master plan;

a) ensure that girl-children and women benefit from all

DA programs;

b) ensure food safety by strengthening food

management, control and regulatory systems,including provision of necessary facilities; and

c) promote community-based seed banking initiated

and operated by women and barangay level

sustainable resource management.

LGUs shall formulate and implement a community-based

food security plan that shall respect religious and

cultural practices. The plan shall be integrated into thedevelopment plans of the LGUs to ensure that it is

funded and implemented. Women’s groups shall actively

participate in planning and designing, implementing,

monitoring and evaluating the plan.

x x x x x

PROVISIONS Rule V - RIGHTS AND EMPOWERMENT OF MARGINALIZED SECTORS

Section 23 - FOOD SECURITY AND PRODUCTIVE RESOURCES

PROVISIONS IN THE MAGNA CARTA OF WOMEN (MCW) WHICH CAN BE AREAS OF AUDITl i


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SPECIFIC PROVISIONS

6. Equal access to the use and management of

fisheries and aquatic resources, and all the

rights and benefits accruing to stakeholders

in the fishing industry shall be guaranteed.

Further:

a. The DA, through the Bureau of Fisheries

and Aquatic Resources (BFAR), in

coordination with National Fisheries and

Aquatic Resources Management Council

(NFARMC), shall assist the LGUs in

developing a standard registration form

for municipal fisherfolk, fishing vessels

and gears as stated in Section 19 of thePhilippine Fisheries Code of 1998. The

Registry of Municipal Fisherfolk shall

serve as basis for the identification of

priority municipal fisherfolk who shall be

allowed to fish within the municipal

waters;

b. LGUs shall maintain an updated database of

women fisherfolk that may be accessed by BFAR,

PCW and other interested institutions for program

development and policy-making; and

x x x x x

8. There shall be no discrimination against women in

the deputization of fish wardens. Towards this end,

the LGUs shall:

a. Deputize women who are already functioning as

fish wardens within six (6) months upon adoption

of these Rules and Regulations;

b. Provide venues where women’s roles as effectivefish wardens will be recognized;

c. Provide capacity development training for women

fish wardens; and

d. Provide social and legal protection for all

deputized fish wardens.

PROVISIONS Rule V - RIGHTS AND EMPOWERMENT OF MARGINALIZED SECTORS

Section 23 - FOOD SECURITY AND PRODUCTIVE RESOURCES

PROVISIONS IN THE MAGNA CARTA OF WOMEN (MCW) WHICH CAN BE AREAS OF AUDITF L l G U i (LGU )


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SPECIFIC PROVISIONS

SECTION 24. Right to Housing – The State,

through the Housing and Urban

Development Coordinating Council

(HUDCC) and its attached Key Shelter

Agencies namely the National Housing

Authority (NHA), Home GuaranteeCorporation (HGC), National Home

Mortgage Finance Corporation (NHMFC),

Social Housing Finance Corporation (SHFC),

Housing and Land Use Regulatory Board

(HLURB), Home Development Mutual Fund

(HDMF), and the LGUs, shall develop

housing programs for women that are

localized, simple, accessible, with potable

water and electricity, secure, with viable

employment opportunities, and affordable

amortization. In this regard, the State shall

consult women and involve them in

community planning and development,

especially in matters pertaining to land use,

zoning, and relocation.

A. The HUDCC, Key Shelter Agencies and the LGUs shall:

1. Ensure full participation and involvement of

women in land use, zoning and community

planning and development through capability

building and skills training in shelter and urban

development;

2. Ensure that female-headed households are not

discriminated in the provision of relocation or

resettlement sites and that access to basic

services, facilities, employment, and livelihood

opportunities are responsive to the needs of

women. In cases of demolition and eviction, the

HUDCC, Presidential Commission for the Urban

Poor (PCUP), and LGUs or other bodies with

similar functions in the local level, shall ensure the

safe transfer of women and children to

resettlement and relocation sites;

x x x x x

PROVISIONS Rule V. Section 24 - RIGHT TO HOUSING

PROVISIONS IN THE MAGNA CARTA OF WOMEN (MCW) WHICH CAN BE AREAS OF AUDITF L l G t U it (LGU )


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SPECIFIC PROVISIONS

5. Ensure that forms and documents are

gender responsive especially those

involved in transactions of (a) married

couples, (b) persons in unions withoutmarriage, and (c) single individuals.

Within one (1) year from the effectivity

of these Rules and Regulations, key

shelter agencies shall also conduct a

review of their agency guidelines to

ensure that the guidelines are gender

responsive. Thereafter, a periodicreview shall be conducted;

6. Monitor and evaluate gender design features

in housing and urban development and all

other kinds of infrastructure plans and

strategies to ensure that all housing projects,whether undertaken by the government

agencies or the private sector, are able to

secure the privacy and safety of women and

children;

PROVISIONS Rule V. Section 24 - RIGHT TO HOUSING



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SPECIFIC PROVISIONS

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

Budgets within the context of their

mandates.

Further:

Following the conduct of a gender audit,

gender analysis, and/or review of sex-

disaggregated data, each agency or LGU

shall develop its GAD Plans, Programs, and

Budget in response to the gender gaps or

issues faced by their women and men

employees, as well 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, among others, shall

serve as key documents to guide the

identification of gender issues and the

formulation of GAD Plans, Programs and

Budget;

PROVISIONS Rule VI - INSTITUTIONAL MECHANISMS



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SPECIFIC PROVISIONS

Where needed, temporary special

measures shall be included in their

plans. The agency or LGU is

encouraged to consult with theiremployees and clients to ensure the

relevance of their GAD Plans and

Programs;

At least five percent (5%) of the total

agency or LGU budget

appropriations shall correspond toactivities supporting GAD Plans and

Programs. The agency GAD Budget

may be allocated using any or a

combination of the 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 programs

and projects;

iii. As counterpart fund to support gender-

responsive Official Development

Assistance (ODA) - funded projects

x x x x x


PROVISIONS IN THE MAGNA CARTA OF WOMEN (MCW) WHICH CAN BE AREAS OF AUDITFor Local Go ernment Units (LGUs)


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SPECIFIC PROVISIONS

x x x x x

B. Gender and Development (GAD) Code

1. To ensure sustainable gender-

responsive local governance, all LGUsshall develop and pass a GAD Code to

support their efforts in recognizing,

respecting, protecting, fulfilling and

promoting women’s human rights

towards the attainment of women’s

empowerment and gender equality in

their locality, following the guidelinesissued by the PCW. The GAD Code shall

also serve as basis for identif ying

programs, activities, and projects on

GAD.

x x x x x

Creation and/or Strengthening of the GAD Focal

Points (GFPs) – All government departments

including their attached agencies, offices, bureaus,

SUCs, GOCCs, LGUs, and other government

instrumentalities shall establish or strengthen their

GFP System or a similar GAD mechanism to catalyze

and accelerate gender mainstreaming within the

agency or LGU. The head of agencies or LCEs shall

sign appropriate issuances to institutionalize the

creation of the GFP in their respective agencies or

LGUs. The tasks and functions of the members of the

GFP shall form part of their regular key result areas

and shall be given due consideration in their

performance evaluation.

x x x x x




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SPECIFIC PROVISIONS

D. GAD Database – All departments,

including their attached agencies,

offices, bureaus, SUCs, GOCCs, LGUs,

and other government

instrumentalities shall develop and

maintain a GAD database containing

GAD information to include gender

statistics and age- and sex-

disaggregated data that have been

systematically produced/gathered,

regularly updated to serve as inputs orbases for

planning, programing, and policy

formulation. The National Statistical

Coordination Board (NSCB), upon the

recommendation of the Inter-AgencyCommittee on Gender Statistics (IACGS),

shall issue statistical policies on the

generation of data support on gender issues

and improve the system of collection and

dissemination of gender statistics at the

national and local levels.



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PROVISIONS IN THE PHIL. PLANFOR GENDER RESPONSIVE

DEVELOPMENT (PPGRD)WHICH CAN BE AUDIT AREAS

For National Government Agenciesand Corporate Government Agencies

PROVISIONS IN THE PHIL. PLAN FOR GENDER RESPONSIVE DEVELOPMENT (PPGD)WHICH CAN BE AUDIT AREAS


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For National Government Agencies and Corporate Government Agencies

AREA/SECTOR EDUCATION AND HUMAN RESOURCE DEVELOPMENT

GENDERISSUES Women as Education Agents, Professionals and Partners in National Development• Working mothers in various sectors of society such as education and human resources

development find themselves engaged in full time housework and other community concerns. This

multiple burden has been observed to seriously affect the quality of job outputs, the time they

have left for personal improvements in terms of further studies and availment of

training/scholarships abroad and eventually their getting chances of promotion

• need to incorporate and take into account the gender perspective in Teachers’ Training Program

PROGRAMS/PROJECTS

•

Advocacy• Educational Media. This involves the formulation of guidelines for teachers and the inclusion of

gender issues in various communication mechanism such as debates, symposia, parent-teacher

discussions and community assemblies

• Special Programs

• Under the Non-formal Education Program, the topics of consumerism, sexual abuse, and violence

against women shall be discussed. Self Defense training for young women

STRATEGIES • Teacher Training

• Education and Literacy• Networking and Advocacy

• National Machinery for the advancement of women and institutionalization in the Education

Sector

FOCAL

AGENCIES

DECS, NMYC

REFERENCE Phil. Plan for Gender Responsive Development 1995-2025, (PPGRD)pp.43-57



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AREA/SECTOR EDUCATION AND HUMAN RESOURCE DEVELOPMENT

GENDERISSUES

Women as Education/Training Beneficiaries• Traditional norms have been noted to result in gender tracking in the fields of study/courses

by students. Technical and vocational courses are still denominated by men although there

is an increasing number of women taking up “male preserve” courses such as engineering,

law and fishery.

• Another concern that female students are faced with is sexual harassment perpetuated by

male professors who demand “ a date for a grade” from their students.

PROGRAMS/

PROJECTS• Advocacy

• Educational Media. This involves the formulation of guidelines for teachers and the

inclusion of gender issues in various communication mechanism such as debates,

symposia, parent-teacher discussions and community assemblies

• Special Programs

• Under the Non-formal Education Program, the topics of consumerism, sexual abuse, and

violence against women shall be discussed. Self Defense training for young women

STRATEGIES • Research, Publication and Information Dissemination

• Standards, Policies and Legislation

FOCAL

AGENCIESDECS, NMYC

REFERENCE Phil. Plan for Gender Responsive Development 1995-2025, (PPGRD)pp.43-57



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AREA/SECTOR WOMEN’S HEALTH

GENDERISSUES

As Health Agents• Low Level of gender consciousness of policy makers, legislators, local government

executives and program managers on women’s health needs and concerns

• Non-implementation of Magna Carta for Public Health Workers in some devolved

municipalities

As Beneficiaries/ Clients

• Poor Nutritional levels among women, pregnant and lactating women in particular

• Inadequate access to medical attendance during childbirth

• High awareness but low practice

PROGRAMS/

PROJECTSLegislative Action - GOs and NGOs shall collaborate to formulate laws, policies promoting

women’s health

• Health Service and Capacity Improvement

• Control of Prevalent Diseases affecting the Workforce

• Women’s Health and Safe Motherhood Program

• Child Survival And Development Program

• Safe Water and Healthy Environment

STRATEGIES • Primary Health Care as core strategy for women’s health

• An Integrated package of gender sensitive, promotive, preventive and curative women’s

health care services

FOCAL

AGENCIESDOH, LGUS, Government Hospitals

REFERENCE Phil. Plan for Gender Responsive Development (PPGRD) 1995-2025, pp.59-80



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AREA/SECTOR JUSTICE AND PEACE AND ORDER

GENDERISSUES 1.3.1 Women as Implementers

• Low Number of women occupying decision-making positions

• Low level of Women’s Participation

PROGRAMS/

PROJECTS• Conduct conflict mediation training for women members of peace

panels or groups in barangays, etc. to strengthen the participation of

women in conflict resolution

• Set up day care centers within the work place where employees,

female or male, can entrust their children, particularly of pre-school

age, for the workday duration

STRATEGIES• integration of gender perspectives in the educational training

programs/curricula of agencies involved in the administration of justice

and peace and orderFOCAL

AGENCIESPNP. DILG, DOJ, NBI Bureau of Corrections and the Courts

REFERENCE PPGRD 1995-2025. , Chapter 9



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AREA/SECTOR JUSTICE AND PEACE AND ORDER

GENDERISSUES 1.3.2 Women as Victims

• Lack of gender specific data

• Lengthy and humiliating investigation Process

• Lack of support systems

PROGRAMS/

PROJECTS• Pursue campaigns against sexual abuse, pornography, wife-battering

and other forms of violence against women; press for the prosecution

of the offenders

• Recruit female investigators and prosecutors who may serve as

support system to cushion the impact (social or psychological) of the

violation committed on the victim’s person or being

STRATEGIES• establish support systems and direct services for women victims of

crime• provide sex-differentiated data to enable the justice system to capture

the extent and magnitude of crimes committed against women

FOCAL

AGENCIESPNP. DILG, DOJ, NBI Bureau of Corrections and the Courts

REFERENCE PPGRD 1995-2025. , Chapter 9



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AREA/SECTOR INDUSTRY, TRADE AND TOURISM

GENDERISSUES Issues on Industry

• With the export orientation of the economy giving rise to employment

instability, the exploitation of workers have been prevalent and

women have been the ones most likely to be exploited

PROGRAMS/

PROJECTS• Holding of regular information dissemination/campaigns to inform the

public, particularly women, of programs and support services

provided by the sector

STRATEGIES• Promote women’s competitiveness in the workplace through

policies/directives affirming equal access of all employees to

promotion, training and incentives

FOCAL

AGENCIES

DTI, LGUs, DOLE

REFERENCE 1995-2025 PPGRD Chapter 14


i l i d i


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AREA/SECTOR INDUSTRY, TRADE AND TOURISM

GENDERISSUES Issues on Tourism

• in rural areas, women’s lack of training in and exposure to tourism services opens

them to exploitation through such unfair labor practices as long working hours, low

pay and discrimination in hiring and promotion

• The use of women as come-ons in many collateral materials such as brochures,

posters, flyers degrade women who are seen as objects rather than as human

resources who are active contributors to economic growth.

PROGRAMS/PROJECTS

• Implementation of legal literacy program on labor legislation for women in generaland hospitality workers in particular using appropriate form of media

• Develop and design tourism promotional materials highlighting the achievements

and contributions of women to the tourism agency

STRATEGIES • Promote women’s access to jobs in the professional and technical occupations as

well as tourism organizations, and ensure that they have the same opportunity as

men in promotion, training and self expression• Develop programs aimed at increasing women’s consciousness/awareness of the

importance of preserving moral values, culture, tradition and unique attributes as a

Filipino

FOCAL

AGENCIESDTI, LGUs, DOLE

REFERENCE 1995-2025 PPGRD Chapter 14


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MillenniumDevelopment Goals

(MDGS)


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What are the MDGs?

The Millennium Development Goals (MDGs)

are eight (8) international development goals

that all 192 member states of the United

Nations and at least 23 international

organizations have adopted during the 2000UN Millennium Summit. It provides specific,

time-bound benchmarks that aim to eliminateextreme poverty by the year 2015.


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Millennium Development Goals (MDGs)

The (8) eight MDGs along with its

21 targets and 60 indicators(used to measure the attainmentof the MDGs) are as follows:

(8) eight MDGs along with its 21 targets and 60 indicators:


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GOAL 1 Eradicate Extreme Poverty and Hunger

TARGET 1a Reduce by half the proportion of people living onless than a dollar a day

1.1 Proportion of population below $1 (PPP) per day

1.2 Poverty gap ratio

1.3 Share of poorest quintile in national consumption



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TARGET 1b Achieve full and productive employment and decentwork for all, including women and young people

1.4 Growth rate of GDP per person employed

1.5 Employment-to-population ratio

1.6 Proportion of employed people living below $1 (PPP)

per day

1.7 Proportion of own-account and contributing familyworkers in total employment



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TARGET 1c Reduce by half the proportion of people who sufferfrom hunger

1.4 Growth rate of GDP per person employed

1.5 Employment-to-population ratio

1.6 Proportion of employed people living below $1 (PPP)

per day

1.7 Proportion of own-account and contributing familyworkers in total employment



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GOAL 2 Achieve Universal Primary Education

TARGET 2a Ensure that all boys and girls complete a full courseof primary schooling

2.1 Net enrolment ratio in primary education

2.2 Proportion of pupils starting grade 1 who reach last

grade of primary

2.3 Literacy rate of 15-24 year-olds, women and men



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GOAL 3 Promote Gender Equality And Empower Women

TARGET 3a Eliminate gender disparity in primary and secondaryeducation preferably by 2005, and at all levels by

2015

3.1 Ratios of girls to boys in primary, secondary and tertiary

education

3.2 Share of women in wage employment in the non-

agricultural sector3.3 Proportion of seats held by women in national

parliament



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GOAL 4 Reduce Child Mortality

TARGET 4a Reduce by two thirds the mortality rate amongchildren under five

4.1 Under-five mortality rate

4.2 Infant mortality rate

4.3 Proportion of 1 year-old children immunized against

measles



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GOAL 5 Improve Maternal Health

TARGET 5a Reduce by three quarters the maternal mortalityratio

5.1 Maternal mortality ratio

5.2 Proportion of births attended by skilled health

personnel



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TARGET 5b Achieve, by 2015, universal access to reproductivehealth

5.3 Contraceptive prevalence rate

5.4 Adolescent birth rate

5.5 Antenatal care coverage (at least one visit and at least

four visits)

5.6 Unmet need for family planning



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TARGET 5c Halt and begin to reverse the incidence of malariaand other major diseases

5.3 Contraceptive prevalence rate

5.4 Adolescent birth rate

5.5 Antenatal care coverage (at least one visit and at least

four visits)

5.6 Unmet need for family planning



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GOAL 6 COMBAT HIV/Aids, Malaria and other Diseases

TARGET 6a Halt and begin to reverse the spread of HIV/AIDS

6.1 HIV Prevalence among population aged 15-24 years

6.2 Condom use at last5 high-risk sex

6.3 Proportion of population aged 15-24 years with

comprehensive correct knowledge of HIV/AIDS

6.4 Ration of school attendance of orphans to school

attendance on non-orphans aged 10-14 years



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TARGET 6b Achieve, by 2010, universal access to treatment forHIV/Aids for all those who need it

6.5 Proportion of Population with advanced HIV Infection

with access to antiretroviral drugs.



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TARGET 6c Halt and begin to reverse the incidence of malariaand other major diseases

6.6 Incidence and death rates associated with malaria

6.7 Proportion of children under 5 sleeping under

insecticide-treated bednets

6.8 Proportion of children under 5 with fever who are

treated with appropriate anti-malarial drugs

6.9 Incidence, prevalence and death rates associated withtuberculosis

6.10 Proportion of tuberculosis cases detected and cured

under directly observed treatment short course



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GOAL 7 Ensure Environmental Sustainability

TARGET 7a Integrate the principles of sustainable development intocountry policies and programmes; reverse loss ofenvironmental resources

TARGET 7b Reduce biodiversity loss, achieving, by 2010, a significantreduction in the rate of loss

Target 7a and 7b Indicators:

7.1 Proportion of land area covered by forest

7.2 CO2 emissions, total, per capita and per $1 GDP (PPP)

7.3 Consumption of ozone-depleting substances

7.4 Proportion of fish stocks within safe biological limits

7.5 Proportion of total water resources used

7.6 Proportion of terrestrial and marine areas protected



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GOAL 7 Ensure Environmental Sustainability

TARGET 7c Reduce by half the proportion of people withoutsustainable access to safe drinking water and basicsanitation

7.8 Proportion of population using an improved drinkingwater source

7.9 Proportion of population using an improved sanitation

facility

TARGET 7d Achieve significant improvement in lives of at least 100million slum dwellers, by 2020

7.10 Proportion of urban population living in slums



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GOAL 8 Develop A Global Partnership For Development

TARGET 8a Develop further an open, rule-based, predictable,non-discriminatory trading and financial system

Includes a commitment to good governance, development

and poverty reduction; both nationally and internationally



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TARGET 8b Address the special needs of the least developedcountries

Includes tariff and quota free access for the least developed

countries' exports; enhanced programme of debt relief for

heavily indebted poor countries (HIPC) and cancellation of

official bilateral debt; and more generous ODA for countries

committed to poverty reduction



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TARGET 8c Address the special needs of landlocked developingcountries and small island developing States through

the Programme of Action for the SustainableDevelopment of Small Island Developing States andthe outcome of the twenty-second special session ofthe General Assembly



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Indicators for Targets 8a, 8b, 8c and 8d:

• Some of the indicators listed below are monitored separately

for the least developed countries (LDCs), Africa, landlockeddeveloping countries and small island developing States.



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Official development assistance (ODA)

8.1 Net ODA, total and to the least developed countries, as percentage of

OECD/DAC donors; gross national income

8.2 Proportion of total bilateral, sector-allocable ODA of OECD/DAC donors

to basic social services (basic education, primary health care,

nutrition, safe water and sanitation

8.3 Proportion of bilateral official development assistance of OECD/DAC

donors that is untied8.4 ODA received in landlocked developing countries as a proportion of

their gross national income

8.5 ODA received in small island developing States as a proportion of their

gross national incomes



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Market access

8.6 Proportion of total developed country imports (by value and excluding

arms) from developing countries and least developed countries,admitted free of duty

8.7 Average tariffs imposed by developed countries on agricultural

products and textiles and clothing from developing countries

8.8 Agricultural support estimate for OECD countries as a percentage of

their gross domestic product

8.9 Proportion of ODA provided to help build trade capacity



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Debt sustainability

8.10 Total number of countries that have reached their HIPC decision

points and number that have reached their HIPC completion points(cumulative)

8.11 Debt relief committed under HIPC and MDRI Initiatives

8.12 Debt service as a percentage of exports of goods and services



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TARGET 8e In cooperation with pharmaceutical companies,provide access to affordable essential drugs in

developing countries

8.13 Proportion of population with access to affordable

essential drugs on a sustainable basis



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TARGET 8f In cooperation with the private sector, makeavailable the benefits of new technologies, especially

information and communications

8.14 Telephone lines per 100 population

8.15 Cellular subscribers per 100 population

8.16 Internet users per 100 population

Agency Clusters for the MDGs


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CLUSTER 1 GENDER AND POVERTY

(Goal 1): Determining the target poor and identify convergence of innovativeinterventions, poverty alleviation, food security and assetdemocratization;

DSWD Department of Social Welfare and Development

NAPC National Anti-Poverty Commission

DOST Department of Science and Technology

TRC Technology Resource Center

DA Department of Agriculture

BFAR Bureau of Fisheries and Aquatic ResourcesDAR Department of Agrarian Reform

(Continued…)



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FNRI Food and Nutrition Research Institute

BWSC-DOLE Department of Labor and Employment - Bureau of Workerswith Special Concerns

NNC-DOH Department of Health - National Nutrition Council

PHIC Philippine Health Insurance Corporation

SSS Social Security System

DTI Department of Trade and Industry

PCFC People’s Credit and Finance Corporation

(Continued…)



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PCOO Presidential Communications Operations Office

OPAPP Office of the Presidential Adviser on the Peace Process

PCUP Presidential Commission for the Urban Poor

POPCOM Commission on Population

NCIP National Commission on Indigenous Peoples

PATAMABA Pambansang Tagapag-ugnay ng mga Manggagawa sa BahayPKKK Pambansang Koalisyon ng Kababaihan sa Kanayunan

PCW Philippine Commission on Women



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CLUSTER 2 GENDER AND EDUCATION

(Goal 2): Enhancing early childhood care and development towardsachieving universal primary education;

DepEd Department of Education

TESDA Technical Education and Skills Development AuthorityWomen’s Center

ECCD Early Childhood Care and Development Council

CHED Commission on Higher Education

NEDA National Economic and Development Authority

PCOO Presidential Communications Operations Office


DSWD Department of Social Welfare and Development



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CLUSTER 3 GENDER AND HEALTH

(Goal 4,5,6): Promotion of the use of birth planning;

DOST -

PCHRD

Department of Science and Technology (DOST)

– Philippine Council for Health Research andDevelopment (PCHRD)

DOH Department of Health


OCD Office of Civil Defense

PhilHealth Philippine Health Insurance Corporation

(Continued…)



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POPCOM Commission on Population

NBOO-DILG

Department of Interior and Local Government- National Barangay Operations Office

AFPMC Armed Forces of the Philippines Medical Center


CLUSTER 3 GENDER AND HEALTH

(Goal 4,5,6): Promotion of the use of birth planning;

(Continued…)



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(PAGASA-DOST)

Department of Environment and Natural ResourcesDepartment of Science and Technology - Philippine

Atmospheric, Geophysical and Astronomical

BFAR Bureau of Fisheries and Aquatic Resources


The Access Initiative

PKKK Pambansang Koalisyon ng Kababaihan ng Kanayunan

WIN Women in Nation Building

CLUSTER 4 GENDER, ENVIRONMENT AND CLIMATE CHANGE

(Goal 7): Addressing climate change vulnerabilities of women andpromoting the participation of women in disaster risk

preparedness;



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CSC Civil Service Commission

COMELEC Commission on Elections

NCDA National Career Development Association

NCIP National Commission on Indigenous Peoples

OPAPP Office of the Presidential Adviser on the Peace Process

CLUSTER 5A WOMEN IN DECISION-MAKING(Goal 3): Women’s participation in politics and decision making,

prevention of trafficking of women and children;

(Continued…)


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BI Bureau of Immigration

CFO Commission on Filipinos Overseas

CHR Commission on Human Rights

NBOO-

DILG

Department of Interior and Local Government -

National Barangay Operations Office

DOJ Dep

2015 Revised Guidelines in the Audit of GAD (Iloilo Aug 4)_Ascom Alagon.pdf

Documents

Transcript of 2015 Revised Guidelines in the Audit of GAD (Iloilo Aug 4)_Ascom Alagon.pdf