Professional Documents
Culture Documents
AUDIT OF
GENDER AND
DEVELOPMENT
(GAD) FUNDS
AND ACTIVITIES
DIVINIA M. ALAGON
Assistant Commissioner
Chair, Sub-committee on Gender Audit
AUDIT OF GAD
Sex
Disaggregated
Data
Gender Mainstreaming
GAD Focal Point System
GENDER
ISSUES
Law (MCW)
Plans
(PPGRD,
WEDGE)
Rules and
Regulations
GAD
Programs
&
Projects
IRRBA and
Unified/
Integrated
Audit Strategy
Financial and
Compliance
Audit
VFM
Audit
Fraud
Audit
DEFINITION OF
TERMS
Audit of GAD Funds
Gender Audit
Gender and
Development (GAD)
Gender
Sex
Gender
Mainstreaming
DEFINITION OF
TERMS
Audit of GAD Funds
Gender Audit
Gender and
Development (GAD)
Gender
Sex
Gender
Mainstreaming
DEFINITION OF
TERMS
Audit of GAD Funds
Gender Audit
Gender and
Development (GAD)
Gender
Sex
Gender
Mainstreaming
DEFINITION OF
TERMS
Audit of GAD Funds
Gender Audit
Gender and
Development (GAD)
Gender
Sex
Gender
Mainstreaming
DEFINITION OF
TERMS
Audit of GAD Funds
Gender Audit
Gender and
Development (GAD)
Gender
Sex
Gender
Mainstreaming
DEFINITION OF
TERMS
Audit of GAD Funds
Gender Audit
Gender and
Development (GAD)
Gender
Sex
Gender
Mainstreaming
IRRBA
INTEGRATED RESULTS
AND RISK-BASED AUDIT
GENERAL GUIDELINES
SPECIFIC GUIDELINES
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)
AUDIT OF GAD
Sex
Disaggregated
Data
Gender Mainstreaming
GAD Focal Point System
GENDER
ISSUES
Law (MCW)
Plans
(PPGRD,
WEDGE)
Rules and
Regulations
GAD
Programs
&
Projects
IRRBA and
Integrated
Unified/
Integrated
Audit Strategy
Financial and
Compliance
Audit
VFM
Audit
Fraud
Audit
GENERAL GUIDELINES
SPECIFIC GUIDELINES
DELIVERY
Execution
MONITORING
(Quality Control System)
Conclusion
and
Reporting
GENERAL GUIDELINES
SPECIFIC GUIDELINES
GENERAL GUIDELINES
SPECIFIC GUIDELINES
Samples of Risk:
The risk that gender and development (GAD) as a development approach will not
succeed due to indifference and inaction of officials of the government.
The risk that GAD will not prosper due to inherent weaknesses in the physical
make-up of women.
The risk that cases of HIV-Aids will increase in the next two years due to
inefficient information dissemination on the disease
The risk that the rate of human trafficking will increase due to lack coordination
with foreign governments.
GENERAL GUIDELINES
SPECIFIC GUIDELINES
follow the
money trail
audit
top to
bottom audit
or vertical
audit
Unified/
Integrated Audit
Strategy
horizontal
audit
GENERAL GUIDELINES
SPECIFIC GUIDELINES
GENERAL GUIDELINES
SPECIFIC GUIDELINES
GENERAL GUIDELINES
SPECIFIC GUIDELINES
GENERAL GUIDELINES
SPECIFIC GUIDELINES
GENERAL GUIDELINES
SPECIFIC GUIDELINES
GENERAL GUIDELINES
SPECIFIC GUIDELINES
GENERAL GUIDELINES
SPECIFIC GUIDELINES
GENERAL GUIDELINES
SPECIFIC GUIDELINES
GENERAL GUIDELINES
SPECIFIC GUIDELINES
Absence of a GAD Plan and Budget prepared by the agency shall not
deter the auditor from verifying whether funds were used for the
implementation of projects on GAD. The Auditor shall verify whether
GAD activities were nevertheless conducted by the Agency and whether
compliance with existing laws and regulations on GAD like the Magna
Carta on Women were made. Consequently, said activities shall also be
assessed by the Auditor;
GENERAL GUIDELINES
SPECIFIC GUIDELINES
GENERAL GUIDELINES
SPECIFIC GUIDELINES
GENERAL GUIDELINES
SPECIFIC GUIDELINES
GENERAL GUIDELINES
SPECIFIC GUIDELINES
GENERAL GUIDELINES
SPECIFIC GUIDELINES
and
other laws on gender and development
programs and projects of the national government on the
subject.
GENERAL GUIDELINES
SPECIFIC GUIDELINES
GENERAL GUIDELINES
SPECIFIC GUIDELINES
DESCRIPTION
Below 4.0
GAD is invisible
4.1-7.9
Promising GAD
prospects
(conditional pass)
8.0 - 14.9
Gender sensitive
15.0 - 19.9
Gender
Responsive
20.0
Fully gender
responsive
Updated Guidelines
for the Prevention and
Disallowance of
Irregular, Unnecessary,
Excessive, Extravagant
and Unconscionable
Expenditures
Irregular Expenditures
Illegal Expenditures
Unnecessary Expenditures
D Excessive Expenditures
E
Extravagant Expenditures
Unconscionable Expenditures
IRREGULAR
EXPENDITURES
IRREGULAR
EXPENDITURES
ILLEGAL
EXPENDITURES
expenditures which
tantamount to violation
of laws
ILLEGAL
EXPENDITURES
ILLEGAL
EXPENDITURES
UNNECESSARY
EXPENDITURES
UNNECESSARY
EXPENDITURES
EXCESSIVE
EXPENDITURES
EXCESSIVE
EXPENDITURES
EXCESSIVE
EXPENDITURES
EXTRAVAGANT
EXPENDITURES
EXTRAVAGANT
EXPENDITURES
UNCONSCIONABLE
EXPENDITURES
UNCONSCIONABLE
EXPENDITURES
Examples of Unconsionable Expenditures
1) Grant of exorbitant and unreasonable
bonuses, allowances and fringe benefits to
public officials and employees and members of
governing boards
2) Payment of excessive and unreasonable
retirement benefits
3) Overpricing in significant amounts exceeding
100% of the current and prevailing market
price
GOVERNMENT WIDE OR
SECTORAL AUDIT ON GAD
The GAD Focal Point in coordination with other audit
sectors and the Special Services Sector (SSS) may initiate
the conduct of performance/operations audit on a
government wide or sectoral basis.
Funds for the audit shall be incorporated in the GAD
budget.
RESPONSIBILITY OF THE
AUDITED AGENCY
The Audited agency shall submit a copy of the Annual
GAD Plan and Budget (GPB) to the COA Audit Team
assigned to the agency within five (5) days from the
receipt of the approved plan from the PCW or their
mother or central offices, as the case maybe. Likewise, a
copy of the corresponding Accomplishment Report shall
be furnished the said Audit Team within five (5) days
from the end of January of the (ensuing) preceding year.
PROVISIONS IN THE
MAGNA 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
For Local Government Units (LGUs)
3.
PROVISIONS IN THE MAGNA CARTA OF WOMEN (MCW) WHICH CAN BE AREAS OF AUDIT
For Local Government Units (LGUs)
xxxxx
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.
PROVISIONS IN THE MAGNA CARTA OF WOMEN (MCW) WHICH CAN BE AREAS OF AUDIT
For Local Government Units (LGUs)
2. Improved collection and use of age and sexdisaggregated data and reproductive health
indicators in rapid and comprehensive
assessments for strategic gender analysis and
programming of humanitarian response;
xxxxx
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 and
well-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;
xxxxx
PROVISIONS IN THE MAGNA CARTA OF WOMEN (MCW) WHICH CAN BE AREAS OF AUDIT
For Local Government Units (LGUs)
xxxxx
B. To ensure increased participation of
women in all levels of development
planning and program
implementation, 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.
PROVISIONS IN THE MAGNA 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
For Local Government Units (LGUs)
xxxxx
5. Coordination with PNP, DOJ, CHR, DSWD, and
the 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.
PROVISIONS IN THE MAGNA CARTA OF WOMEN (MCW) WHICH CAN BE AREAS OF AUDIT
For Local Government Units (LGUs)
6.
PROVISIONS IN THE MAGNA 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
For Local Government Units (LGUs)
PROVISIONS IN THE MAGNA 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
For Local Government Units (LGUs)
PROVISIONS IN THE MAGNA 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
For Local Government Units (LGUs)
PROVISIONS IN THE MAGNA 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
For Local Government Units (LGUs)
PROVISIONS IN THE MAGNA 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
For Local Government Units (LGUs)
PROVISIONS IN THE MAGNA CARTA OF WOMEN (MCW) WHICH CAN BE AREAS OF AUDIT
For Local Government Units (LGUs)
xxxxx
PROVISIONS IN THE MAGNA CARTA OF WOMEN (MCW) WHICH CAN BE AREAS OF AUDIT
For Local Government Units (LGUs)
GENDER
ISSUES
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
FOCAL
AGENCIES
DECS, NMYC
REFERENCE
Teacher Training
Education and Literacy
Networking and Advocacy
National Machinery for the advancement of women and institutionalization in the Education
Sector
GENDER
ISSUES
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
FOCAL
AGENCIES
DECS, NMYC
REFERENCE
WOMENS HEALTH
GENDER
ISSUES
As Health Agents
Low Level of gender consciousness of policy makers, legislators, local government
executives and program managers on womens 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/
PROJECTS
Legislative Action - GOs and NGOs shall collaborate to formulate laws, policies promoting
womens health
Health Service and Capacity Improvement
Control of Prevalent Diseases affecting the Workforce
Womens Health and Safe Motherhood Program
Child Survival And Development Program
Safe Water and Healthy Environment
STRATEGIES
FOCAL
AGENCIES
REFERENCE
GENDER
ISSUES
PROGRAMS/
PROJECTS
STRATEGIES
FOCAL
AGENCIES
REFERENCE
GENDER
ISSUES
PROGRAMS/
PROJECTS
STRATEGIES
FOCAL
AGENCIES
REFERENCE
GENDER
ISSUES
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
STRATEGIES
FOCAL
AGENCIES
REFERENCE
GENDER
ISSUES
Issues on Tourism
in rural areas, womens 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
STRATEGIES
FOCAL
AGENCIES
REFERENCE
Millennium
Development Goals
(MDGS)
GOAL 1
TARGET 1a
GOAL 1
TARGET 1b
GOAL 1
TARGET 1c
GOAL 2
TARGET 2a
GOAL 3
TARGET 3a
GOAL 4
TARGET 4a
GOAL 5
TARGET 5a
GOAL 5
TARGET 5b
GOAL 5
TARGET 5c
GOAL 6
TARGET 6a
GOAL 6
TARGET 6b
GOAL 6
TARGET 6c
GOAL 7
TARGET 7a
TARGET 7b
GOAL 7
TARGET 7c
GOAL 8
TARGET 8a
GOAL 8
TARGET 8b
GOAL 8
TARGET 8c
GOAL 8
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
GOAL 8
TARGET 8e
GOAL 8
TARGET 8f
(Goal 1):
(Goal 1):
BWSC-DOLE
NNC-DOH
(Goal 1):
(Goal 2):
(Goal 4,5,6):
(Goal 4,5,6):
(Goal 7):
CLUSTER 5A
WOMEN IN DECISION-MAKING
(Goal 3):
CLUSTER 5A
WOMEN IN DECISION-MAKING
(Goal 3):
CLUSTER 5B
(Goal 3):
CLUSTER 5B
(Goal 3):
CLUSTER 5B
(Goal 3):
(Goal 8):
Womens
Empowerment,
Development and
Gender Equality
(WEDGE) Plan
2013-2016
GAD Plans, Programs and
Project may also be those
Under the Womens
Empowerment,
Development and Gender
Equality Plan (WEDGE) for
2013-2016
GAD
THANK YOU
FOR
LISTENING !
DIVINIA M. ALAGON
Assistant Commissioner
Chair, Sub-committee on Gender Audit