10.12. The Auditor would like to remind the LDRRMO that unexpended balances are also
expected to be utilized. It is also worth noting that, based on the utilization report
submitted, with remarks; one of the CY 2024 projects was only awarded in CY
2025, which is already outside the prescribed implementation period.
GAD Utilization
11. Because programs, projects, and activities in the CY 2024 GAD Plan and Budget
were either not implemented or only partially implemented by year-end, the amount
appropriated was not fully utilized, leaving an unexpended balance of
₱8,666,817.03, representing 60.80 percent of the total annual GAD appropriations of
₱14,255,045.35, defeating the intent of the program to advance women’s
empowerment and gender equality.
11.1. Section C.1.1 of PCW, DILG, DBM, and NEDA Joint Memorandum Circular No.
2013-01 requires LGUs to formulate and implement a GAD plan by allocating at
least five percent (5%) of their total budget appropriations for this purpose. It
further mandates that the LGU’s annual GAD plan be developed within the
framework of their mandates to ensure gender mainstreaming across their policies,
programs, and projects. In addition, Section C.1.3 states that GAD planning and
budgeting should align with the desired outcomes and goals embodied in the Magna
Carta of Women (MCW), the Philippine Plan for Gender-Responsive Development
(PPGD), other GAD-related laws, policies and term plans, as well as the United
Nations Convention on the Elimination of All Forms of Discrimination Against
Women (UN CEDAW) and other relevant international commitments.
11.2. In CY 2024, the Municipality appropriated ₱14,255,045.35 for the implementation
of various GAD programs, projects, and activities, detailed as follows:
Item Amount of
No. Name of Programs, Projects, and Activities Appropriation
1 Support/Enhancement to Day Care Services/Social Services ₱ 3,300,000.00
2 Reproductive Health Program 750,000.00
3 Provision of social services for solo parents and their 2,615,000.00
children
4 Support to Valencia Local Council of Women 1,000,000.00
Support to Committee on Anti-Trafficking and Violence
Against Women/LCAT-VAWC Programs and VAW Desk
5 Officers 200,000.00
6 Skills and Livelihood Development 1,400,000.00
7 GAD Profiling for Gender Analysis ₱ 1,200,000.00
8 Governance 400,000.00
9 Operation of GAD Office 1,305,000.00
Updating Municipal Poverty Database/Socio-economic
10 profiling 2,085,045.35
Total ₱ 14,255,045.35
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