Memorandum Circulars

DOWNLOAD Philippine Commission on Women Memorandum Circular no. 2018-04

Subject: Revised Guidelines for the Preparation of the Gender and Development (GAD) Agenda


In accordance with the Magna Carta of Women (MCW) and the Philippines’ commitment to achieve gender equality and women’s empowerment (GEWE), the Guidelines for the Preparation of Annual GAD Plans and Budgets (GPBs) and GAD Accomplishment Reports (ARs) was issued by the Philippine Commission on Women, the National Economic and Development Authority (NEDA) and the Department of Budget and Management (DBM). The guidelines provide the procedures for the formulation, implementation, monitoring and evaluation of GAD plans and budgets of agencies and identify the setting of the GAD agenda as one of the steps in formulating the GAD plan. The GAD agenda shall be the basis for the annual formulation of programs, activities and projects (PAPs) to be included in the GPBs of agencies. It will provide agencies with direction in setting and monitoring their GAD initiatives towards the achievement of their GEWE goals. The development of the GAD Agenda shall be guided by the desired GEWE outcomes and goals embodied in the MCW and other women or gender-related laws relevant to the agency’s mandates; the Philippine Plan for Gender Responsive Development (PPGD) 1995-2025 and term plans on GEWE; and various international GAD-related commitments such as the United Nations Convention on the Elimination of All Forms of Discrimination Against Women (UN CEDAW), the Beijing Platform for Action (BPfA), and the Sustainable Development Goals (SDGs). It shall also be anchored on the priorities and thrusts of the government as expressed in the Philippine Development Plan and various sectoral plans. (See Annex A)

2. PURPOSE This Memorandum Circular provides the guidelines and procedures in the formulation, implementation, monitoring, and evaluation of the multi-year GAD Agenda as basis for the annual GAD Plans and Budgets of agencies.

DOWNLOAD Philippine Commission on Women Memorandum Circular No 2011-01

Subject: Guidelines For The Creation, Strengthening, And Institutionalization Of The Gender And Development (GAD) Focal Point System


1.1. To provide guidelines and procedures for the establishment, strengthening, and institutionalization of the GAD Focal Point System (GFPS) in constitutional bodies, government departments, agencies, bureaus, SUCs, GOCCs and all other government instrumentalities; and

1.2. To clarify the roles and responsibilities, composition and structure of the GFPS to enable it to function as a mechanism for catalyzing and accelerating gender mainstreaming in the agency towards the promotion of Gender Equality and Women’s Empowerment.

DOWNLOAD Commission on Audit Circular No. 2021-008

Subject: Assignment of Responsibility Center for the Gender and Development (GAD) Focal Point System to Account, Monitor and Report GAD Expenses and Other GAD-Related Financial Transactions

1.0 Rationale

In line with Republic Act (RA) No. 9710 or The Magna Carta of Women and its Implementing Rules and Regulations (IRR), RA No. 7192 and its IRR, and other rules and regulations on Gender and Development (GAD), the following Joint Circular (JC)/Joint Memorandum Circulars (MCs) were issued:

a) Philippine Commission on Women (PCW)-National Economic and Development Authority (NEDA)-Department of Budget and Management (DBM) JC No. 2012-01, prescribing the Guidelines for the Preparation of Annual GAD Plans and Budgets, and Accomplishment Reports to implement The Magna Carta of Women;

b) PCW-Department of the Interior and Local Government (DILG)-DBM NEDA JMC No. 2013-01 dated July 18, 2013, prescribing the Guidelines on the Localization of The Magna Carta of Women; and

c) PCW-DILG-DBM-NEDA JMC No. 2016-01 dated January 12, 2016, amending parts of the PCW-DILG-DBM-NEDA JMC No. 2013-01: Guidelines on the Localization of The Magna Carta of Women.

The General Appropriations Act provides that the GAD Plan shall be integrated in the regular activities of the agencies with an allocation of at least five percent (5%) of the agency's total budget/appropriations. The utilization of the GAD budget shall be evaluated based on the GAD performance indicators identified by the agencies. Hence, agencies are required to prepare and submit their annual GAD Plan and Budget, and the annual GAD Accomplishment Report based on the guidelines issued by the agencies concerned.

The Commission on Audit (COA), which is mandated to promulgate accounting and auditing rules and regulations under Section 2(2), Article IX-D of the 1987 Philippine Constitution and Section 25(4), Chapter 2, Title I of Presidential Decree No. 1445, or the Government Auditing Code of the Philippines, issued COA Memorandum No. 2009-020 dated May 15, 2009 prescribing the guidelines in the conduct of the audit of GAD funds and activities in government agencies. This issuance was amended by COA Circular No. 2014-001 dated March 18, 2014, which prescribes the revised guidelines in the audit of GAD funds and activities in government agencies.

This Circular is issued to require all government agencies to create/assign a Responsibility Center (RC) for their GAD Focal Point System (GFPS) to facilitate generation of all reports pertaining to GAD-related expenses and other GAD-related financial transactions, and to monitor and properly account for the GAD funds.