Know Which Expenses CAN BE or CANNOT BE Charged Against Your GAD Budget (NGAs and LGUs) — PCW

The Philippine Commission on Women (PCW) provides government agencies and local government units (LGUs) of the expenses which can be or cannot be charged against their respective Gender and Development Budget (GAD), pursuant to PCW-DILG-DBM-NEDA Joint Memorandum Circular 2013-01 and PCW-NEDA-DBM Joint Circular No. 2012-01.

In determining what can be or cannot be charged to the GAD budget, the primary consideration is the gender issue being addressed by the expense or activity. If the gender issue is clear, the expense may be charged to the GAD budget.

Hereunder are examples of expenses which CAN BE AND CANNOT BE charged against the GAD Budget:

FOR NGAs:

Expenses which cannot be charged against the GAD Budget

1. Personnel Services (PS) of women employees unless they are working full time or part time on GAD Projects, Activities, and Programs (P/A/Ps);

2. Salaries of casual or emergency employees unless they are hired to assist in GAD-related P/A/Ps;

3. Honoraria for agency GAD Focal Point System (GFPS) members or other employees working on their agency GAD P/A/Ps;

4. Provision for contingency funds or P/A/Ps classified as “other services”;

5. Physical, mental and health fitness including purchase of equipment and information dissemination materials unless they are justified as clearly addressing specifici gender issue.

6. Car-pooling, gas masks for traffic/enviroment enforcers, among others;

7. Social, rest and recreation activities unless they are justified as clearly addressing specific gender issue;

8. Purchase of supplies, materials, equipment and vehicles for general use of the agency;

9. Religious activities and implementation of cultural projects unless they are justified as clearly addressing specific gender issue;

10. Construction expenses; and

11. P/A/Ps that are not in the agency’s PCW-endorsed GAD Plan.

Expenses which can be charged against the GAD Budget

1. PAPs included in the PCW-endorsed GAD plan, including relevant expenses such as supplies, travel, food, board and lodging, professional fees among others;

2. Capacity development on GAD;

3. Activities related to the establishment and strengthening of enabling mechanisms that support the GAD efforts of agencies (e.g. GAD Focal Point System, VAW desks, among others);

4. Salaries of agency personnel assigned to plan, implement and monitor GAD PAPs on a full-time basis, following government rules in hiring and creating positions;

5. Agencies may cost the time spent by GFPS members and of agency personnel doing GAD related work (e.g. auditors doing audit of GAD funds) and charge this to the GAD budget. Overtime work rendered in doing GAD related PAPs may be compensated through a compensatory time off (CTO), following government accounting and auditing rules and regulations;

6. Salaries of police women and men assigned to women’s desks;

7. Agency programs to address women’s practical and strategic needs (e.g. daycare center, breastfeeding rooms, crisis or counseling rooms for abused women, halfway houses for trafficked women and children, gender-responsive family planning program among others);

8. Consultations conducted by agencies to gather inputs for and/or to disseminate the GAD plan and budget;

9. Payment of professional fees, honoraria and other services for gender experts or gender specialists engaged by agencies for GAD-related trainings and activities; and

10. IEC activities (development, printing and dissemination) that support the GAD PAPs and objectives of the agency.

FOR LGUs:

Examples of expenses that can be charged against the GAD Budget

1. Programs, projects, activities (PPAs) included in the DILG-approved LGU GAD plan, including relevant expenses such as supplies, travel, food, board and lodging, professional fees, among others;

2. Capacity development on GAD (e.g. Gender Sensitivity Training; Gender Analysis, Gender- responsive Planning and Budgeting, among others.);

3. Activities related to the establishment and/strengthening of enabling mechanisms that support the GAD efforts of LGUs (e.g. GAD Focal Point System, VAW desks, among others);

4. Salaries of LGU personnel assigned to plan, implement and monitor GAD PPAs on a full-time basis, following government rules in hiring and creating positions;

5. Time spent by LGU GAD Focal Point System members or LGU employees doing GAD related work. Overtime work rendered in doing GAD related PPAs may be compensated through a compensatory time off (CTO), following government accounting and auditing rules and regulations;

6. Salaries of police women and men assigned to women’s desks;

7. Salaries of personnel hired to manage/operate the GAD Office, if established;

8. LGU programs that address women’s practical and strategic needs (e.g. day care center, breastfeeding rooms, crisis or counseling rooms for abused women and children, halfway houses for trafficked women and children, gender-responsive family planning program, among others);

9. Construction expenses for the following :

a) Day care center , b) VAWC Center, c) Halfway Houses for trafficked women and girls, d) Women crisis center

1. Consultations conducted by LGUs to gather inputs for and/or to disseminate the GAD plan and budget;

2. Payment of professional fees, honoraria and other services for gender experts or gender specialists engaged by LGUs for GAD-related trainings and activities; and

3. IEC activities (development, printing and dissemination) that support the GAD PPAs and objectives of the LGUs.

The expenditures although allowed, must still follow government accounting rules and regulations.

Examples of expenses which cannot be charged against the GAD Budget

1. Programs, projects, activities (PPAs) that are not in the LGU’s DILG–approved GAD plan;

2. Personal services of women employees unless they are working full time or part time on GAD PPAs;

3. Honoraria for LGU’s GFPS members or other employees working on their LGU GAD programs;

4. Salaries of casual or emergency employees UNLESS they are hired to assist in GAD-related PPAs;

5. Provision of contingency funds or “other services” of PPAs; and

6. Purchase of supplies, materials, equipment and vehicles for the general use of the LGU.

7. The following expenses CAN NOT be charged to the GAD budget UNLESS they are justified as clearly addressing a specific gender issue:

a) Physical, mental and health fitness including purchase of supplies, materials, equipment and information dissemination materials;

b) Social, rest and recreation activities; and

c) Religious activities and implementation of cultural projects.

For more details of these expenses, check this GAD list of expenses provided by PCW.