Meta PixelAnnual Audit Report 2024 — Province of Negros Oriental — Page 100

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       and evaluation. This ensures that gender issues and concerns affecting the full
       development of women are addressed.

18.10 The GAD database is a vital tool for conducting gender analysis within the
      LGU. Its primary purpose is to identify gender gaps and disparities between
      women and men in terms of access to basic services, control over resources, and
      enjoyment of rights, benefits, and opportunities. The data generated from gender
      analysis informs the formulation and integration of policies into the LGU GAD
      Plan, ensuring that gender equality and women's empowerment goals are
      effectively addressed. Additionally, it provides baseline data on the status of
      both women and men within the LGU, serving as a reference for tracking
      progress over time.

18.11 However, the absence of a fully established GAD database poses significant
      challenges. Without comprehensive data, conducting an accurate gender
      analysis becomes difficult, making it harder to identify inequalities in education,
      employment, healthcare, and other critical sectors. Consequently, policies and
      programs may not be adequately designed to address the specific needs of
      women and men. For instance, without sex-disaggregated data on literacy rates
      or employment statistics, it is challenging to develop targeted skills training
      programs for those who need them most.

18.12 Furthermore, Annex D of the aforementioned JMC emphasizes that in
      determining what can or cannot be charged to the GAD budget, the primary
      consideration is the gender issues and disparities being addressed by the
      expense or activity. The absence of a fully developed GAD database weakens
      the justification for allocating resources to gender-focused programs. Without
      data-backed evidence, funding requests may not be prioritized, and gender-
      responsive initiatives may receive insufficient financial support.

18.13 Additionally, since the GAD database serves as a baseline for tracking progress
      on gender equality and women’s empowerment initiatives, its absence makes it
      difficult to assess whether policies and interventions have resulted in
      meaningful improvements. Without these important data and information, the
      Provincial Government may struggle to measure the extent to which gender-
      responsive goals have been achieved, which could lead to inefficiencies in
      program implementation and resource allocation.

18.14 We recommended and Management agreed that the Provincial Planning
      and Development Office (PPDO), in coordination with the GFPS and
      DILG, establish a comprehensive GAD database containing the necessary
      information in accordance with the data requirements under Annex B of
      PCW-DILG-DBM-NEDA JMC No. 2013-01 to aid in effective gender-
      responsive planning, programming, and policy formulation by clearly
      identifying and defining gender issues in the preparation of the annual



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