13.9 We recommended and the LDRRMC and LDRRMO agreed to review and
update the LDRRMFIP annually to include projects and activities chargeable to
prior years’ unexpended LDRRMF in accordance with COA Circular No. 2012-
002 dated September 12, 2012, to ensure the availability of funds for the timely
implementation of LDRRM programs, projects, and activities.
GAD Plan and Budget and Accomplishment Report
14. . 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
with the Province’s priorities 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.
14.1 The Philippine Commission on Women (PCW), the Department of the Interior and
Local Government (DILG), the Department of Budget and Management (DBM) and
the 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).
14.2 Section 4.0 of the JMC partly states, thus:
“Section 4.1.C.5 (Schedule to be observed in GAD Planning and
Budgeting) are hereby amended to read as follows:
C.5 Schedule to be Observed in GAD Planning and Budgeting
1) January (a year before budget year) - The Local chief
Executive (LCE) shall issue directive (i.e., memo or executive
order) to all LGU department/offices for the preparation of
their annual GPB and annual GAD AR (eg., LGU FY 2017
GPB and FY 2015 GAD AR).
2) January-February - All LGU departments/offices including
barangays shall formulate their GAD AR of the preceding
year. Based on its accomplishments in the preceding year and
the results of the conduct of gender analysis to determine the
existing gender issues of the locality, the LGU
departments/offices shall prepare its GPB proposal for the
succeeding year for submission to the LGU GAD Focal Point
System (GFPS). The LGU GFPS Technical working Group
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