11.3. However, the approved Annual GAD Accomplishment Report for CY 2024 showed
that, out of the total GAD appropriations amounting to ₱14,255,045.35, only
₱5,588,228.32 was utilized, reflecting a utilization rate of 39.20 percent.
Consequently, a substantial amount totaling ₱8,666,817.03, or 60.80 percent of the
total GAD appropriations, remained unexpended at the end of the year.
11.4. As a result, some of the GAD programs, projects, and activities remained
unimplemented, resulting in the corresponding objectives not being substantially
achieved, thereby depriving the intended beneficiaries of the benefits that should
have been properly accorded to them.
11.5. We recommended and the GAD Focal Point agreed to ensure the effective
implementation of GAD programs, projects, and activities as planned, in order
to achieve the GAD objectives.
11.6. We further recommended and Management agreed to maximize the utilization
of GAD funds to ensure that the intended outcomes are fully realized and that
beneficiaries receive the appropriate support and services.
GAD Plan and Budget and Accomplishment Report Submission
12. The GAD Plan and Budget (GPB) and GAD Accomplishment Report (AR) were not
submitted to the PPDO, DILG Provincial Office, and the concerned Audit Team
within the prescribed period, for the alignment of the Municipality’s GAD PPAs to
the priorities of the Province and for review and endorsement, respectively,
contrary to Section 4.0 of the PCW, DILG, DBM and NEDA JMC No. 2016-01
dated January 12, 2016 and COA Circular No. 2014-001 dated March 18, 2014,
thus, gender responsiveness of the programs and activities was not assured.
12.1. The Philippine Commission on Women (PCW), Department of the Interior and
Local Government (DILG), Department of Budget and Management (DBM) and
National Economic and Development Authority (NEDA) Joint Memorandum
Circular (JMC) No. 2016-01 dated January 12, 2016 was issued to amend parts of
PCW-DILG-DBM-NEDA JMC No. 2013-01 to clarify the process of costing,
allocation and attribution of the GAD budget, as well as the duties and functions of
the DILG as the lead agency in the review, endorsement and monitoring of
submission of GPB and GAD AR of Local Government Units (LGUs).
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