PCW-DILG-DBM-NEDA Joint Memorandum Circular 2024-01: Revised Guidelines on the Localization of the Magna Carta of Women

Date:	December 2, 2024
To:	All Provincial, City, Municipal, and Barangay Governments, DILG, Regional Offices, and All Others Concerned
Subject	Revised Guidelines on the Localization of the Magna Carta of Women

1.0 Background/ Rationale

1.1. Republic Act (RA) No. 9710 or the Magna Carta of Women (MCW), the country’s comprehensive women’s human rights law, seeks to eliminate discrimination through the recognition, protection, fulfillment, and promotion of the rights of Filipino women, especially those belonging to the marginalized sectors of society. In addition to the duties related to the human rights of women that national and local governments are required to fulfill, Section 36 of the MCW mandates the adoption of gender mainstreaming as a strategic approach to advance women’s human rights and eradicate gender discrimination within their systems, structures, policies, programs, processes, and procedures;

1.2 The amendment to Section 37 of the Implementing Rules and Regulations (IRR) of the MCW, as outlined in Philippine Commission on Women (PCW) Board Resolution No. 003, series of 2021, reinforces the role of local governments in the effective implementation of the law. Aligned with the mandate under Section 36 of the MCW on the assessment and, if necessary, modification of the gender mainstreaming program to be an effective strategy for implementing the law and attaining its objectives, the amended IRR elevates the involvement of higher-level local government units (LGUs) in the review and endorsement process. This enhancement establishes a hierarchical structure, designating responsibilities for the review and endorsement of Gender and Development (GAD) Plans and Budgets (GPBs) and GAD Accomplishment Reports (ARs) following the hierarchy of governing administrative levels;

1.3. The pursuit of women’s empowerment and gender equality under the MCW is also reinforced through various national laws and international human rights standards and commitments, which include, but are not limited to the following: RA No. 7160 or the Local Government Code of 1991 (LGC), the General Appropriations Act (GAA), the United Nations (UN) Convention on the Elimination of All Forms of Discrimination Against Women (CEDAW), the Beijing Declaration and Platform for Action (BPfA), and the Sustainable Development Goals (SDGs);

1.4. Section 25 of the LGC provides that “[c]onsistent with the basic policy on local autonomy, the President shall exercise general supervision over local government units to ensure that their acts are within the scope of their prescribed powers and functions. The President shall exercise supervisory authority directly over provinces, highly urbanized cities, and independent component cities; through the province with respect to component cities and municipalities; and through the city and municipality with respect to barangays;”

1.5. Section 2 (a) of the LGC declares that the State shall provide for a more responsive and accountable local government structure instituted through a system of decentralization whereby the LGUs shall be given more powers, authority, responsibilities, and resources. The process of decentralization shall proceed from the national government to the LGUs;

1.6. Section 3 (j) of the LGC provides that effective mechanisms for ensuring the accountability of LGUs to their respective constituents shall be strengthened to continually upgrade the quality of local leadership. Relatedly, provinces with respect to component cities and municipalities, and cities and municipalities with respect to component barangays, shall ensure that the acts of their component units are within the scope of their prescribed powers and functions [Section 3 (e)];

1.7. LGUs are also mandated to advance the general welfare, deliver fundamental services, and establish gender-responsive facilities, alongside the implementation of gender-responsive programs, projects, and activities (PPAs) in accordance with Sections 16 and 17 of the LGC, the Philippine Plan for Gender Responsive Development (PPGD), 1995-2025, the Philippine Development Plan (PDP), the National Action Plan for Women, Peace and Security (NAPWPS), and subsequent term plans on women and gender equality.

2.0 Purpose

2.1. To revise and amend PCW-DILG-DBM-NEDA Joint Memorandum Circular (JMC) No. 2013-01 as amended by PCW-DILG-DBM-NEDA JMC No. 2016- 01 to streamline the overall process of the preparation, submission, review, and/or endorsement of LGU GPBs and GAD ARs and strengthen the localization of the MCW;

2.2. To strengthen and reinforce the supervisory functions of higher-level LGUs over its component LGUs, i.e., cities and municipalities over its component barangays and the province over its component cities and municipalities; and

2.3. To specify the oversight roles of the Department of the Interior and Local Government (DILG), the PCW, the Department of Budget and Management (DBM), and the National Economic and Development Authority (NEDA) in the localization of the MCW.

3.0 Scope/ Coverage

All provinces, cities (component cities, independent component cities (ICCs), and highly urbanized cities (HUCS)), municipalities and barangays, DILG regional offices (ROs), and all others concerned

4.0 General Guidelines

4.1. Local officials and employees shall be responsible for promoting and ensuring that GAD is mainstreamed in local policy-making, planning, programming, budgeting, implementation, monitoring, and evaluation. In this regard, LGUs shall ensure that their GAD Focal Point System (GFPS) or similar GAD mechanisms are in place and fully functional and that the members have the capacity and influence to promote gender mainstreaming pursuant to Section 37 of the MCW IRR.

4.2. LGUs shall deepen their knowledge and build their competencies on GAD- related laws and international commitments, gender mainstreaming, gender analysis, gender-responsive planning and budgeting, and GAD-related tools, among others;

4.3. LGUs shall ensure active participation of local committees or councils in partnership with national or regional government agencies, academe, private sector, and civil society organizations (CSOs) operating at the local level for effective gender mainstreaming;

4.4. LGUs shall establish and/or strengthen their monitoring and evaluation systems to assess the effectiveness and efficiency of their gender mainstreaming efforts;

4.5. In compliance with the Full Disclosure Policy, LGUs shall post in conspicuous places, websites, or print media their progress in gender mainstreaming, including the utilization of the GAD budget. In the absence of their own websites, LGUs may upload information on their gender mainstreaming
progress to the DILG Regional or Central Office websites; and

4.6. Oversight agencies such as the DILG, PCW, DBM, and NEDA shall provide technical assistance to LGUs on matters related to gender mainstreaming and the implementation of these guidelines.

5.0 Institutional Mechanisms to Implement the Magna Carta of Women

As a strategy to implement the MCW, LGUs shall pursue the adoption of gender mainstreaming in their respective localities to promote and fulfill women’s human rights and eliminate gender discrimination in their systems, structures, policies, programs, processes, and procedures. As such, they shall ensure that the following mechanisms and processes are in place:

5.1. Establishment and/or Strengthening of the LGU GAD Focal Point System (GFPS)

5.1.1. All LGUs shall establish and/or strengthen their GFPS to catalyze and accelerate gender mainstreaming within their localities. Local Chief Executive/s (LCEs) shall sign appropriate issuances to institutionalize the creation, strengthening, modification, or reconstitution of the GFPS
in their respective LGUs;

5.1.2. The LGU GFPS shall adhere to the GFPS composition provided for in the MCW-IRR and the proposed organizational structure provided in Annex A of this JMC:

5.1.3. Composition of the Provincial/City/Municipal GFPS

5.1.3.1. GFPS Executive Committee (EXECOM). It shall be composed of the LCE as the Chair and shall have the LGU department heads; Chairs of the Sanggunian Committees on Women, Children and Family, and Appropriations; and representatives from the Philippine National Police (PNP) Women’s Desk: indigenous peoples, where existent; persons with disabilities; the private sector; the academe; recognized and/or accredited nongovernment organizations (NGOs); and women’s associations as members. In the case of cities and municipalities, the President of the Liga ng mga Barangay and the Sanggunian Kabataan (SK) Federation President may be invited to be members of the GFPS. The LCE may also designate an alternate Chair and Vice-Chair for the GFPS.

5.1.3.2. GFPS Technical Working Group (TWG). It shall be composed of, but not limited to, key staff from the various LGU offices/departments or committees represented in the GFPS EXECOM, including a representative from the LCE’s office, members from the private sector, academe, and civil society organizations, as appropriate. The GFPS TWG Chair shall be elected from among the GFPS TWG members. The designation of the GFPS TWG Chair shall be made official through the issuance of a Memorandum duly signed by the LCE and endorsed by his or her immediate supervisor or concerned LGU Department Head.

5.1.3.3. LGU GAD Office. Where feasible, the LGU may also establish a GAD Office or unit under the Office of the LCE to support and coordinate all GAD-related PPAs and concerns of the LGU GFPS. The LCE may also appoint or designate the LGU personnel to manage the GAD office and/or unit.

5.1.3.3.1. The GAD Office shall not replace the LGU GFPS. If present, the GAD Office or unit shall work in coordination with the GFPS and function as the GFPS Secretariat.

5.1.3.3.2. The LCE may appoint or designate the LGU personnel to manage the GAD office and/or unit. The head of the GAD Office and its key staffers shall be members of the GFPS EXECOM and/or TWG, as appropriate.

5.1.3.4. GFPS Secretariat. The GFPS, through the EXECOM or TWG Chair, may designate a secretariat to assist in its functions.

5.1.4. Composition of the Barangay GFPS

5.1.4.1. It shall be chaired by the Punong Barangay, co-chaired by the Chair of the Sangguniang Barangay Committee on Women, Children and Family, with the following as members:

5.1.4.1.1. Sangguniang Barangay Committee on Appropriations
5.1.4.1.2. SK Chairperson
5.1.4.1.3. Barangay Health Worker
5.1.4.1.4. Barangay Treasurer
5.1.4.1.5. Violence Against Women Desk Officer
5.1.4.1.6. Barangay Nutrition Scholar
5.1.4.1.7. Tanod Executive Officer
5.1.4.1.8. Day Care Worker
5.1.4.1.9. Lupong Tagapamayapa member
5.1.4.1.10. Women’s organizations existing at the barangay level
5.1.4.1.11. Barangay Human Rights Action Officer, where existent
5.1.4.1.12. Members of the private sector and academe, as appropriate

5.1.4.2. The Barangay Secretary shall provide secretariat support to the Barangay GFPS.

5.1.5. All LGUs shall ensure that all members of the GFPS, including elected local officials and department heads, undergo capacity-building programs on GAD which shall include but not be limited to Gender Sensitivity Training, Gender-Responsive Planning and Budgeting, Gender Analysis, Gender Audit and GAD tools such as the Gender Mainstreaming Evaluation Framework (GMEF), Gender Responsive LGU (GeRL) Assessment Tool, Harmonized Gender and Development Guidelines (HGDG), GAD Focal Point System Functionality Assessment Tool (GFAsT) for Local Government Units, and other succeeding GAD tools;

5.1.6. The provincial GFPS shall review the GPB of the component cities and municipalities within their respective jurisdiction. The reviewed GPB shall be endorsed by the province to the concerned city/municipality for incorporation in their Annual Investment Programs (AIP) and annual budget. Likewise, the city/municipal GFPS shall review the GPB of barangays within their respective jurisdiction. The reviewed GPB shall be endorsed by the city/municipality to the concerned barangay for integration in their respective AIPs and annual budget;

5.1.7. To ensure that LGUs have improved in their gender mainstreaming efforts, all LGUs shall assess their gender-responsiveness as an organization and the delivery of their basic services and facilities every
three years, using the GeRL Assessment Tool. The Tool can be downloaded from the PCW website through this link: https://library.pcw.gov.ph/gender-responsive-lgu-gerl-assessment-tool/;

5.1.8. All LGUs shall administer the GFAsT for LGUs to assess the functionality of their GFPS and use the results to address the gaps and challenges to make their GFPS fully functional. The Tool can be downloaded from the PCW website through this link: https://library.pcw.gov.ph/gad-focal-point-system-functionality-assessment-tool-for-local-government-units/.

5.1.9. General Functions of the LGU-GFPS

Pursuant to the MCW-IRR, the GFPS shall ensure and sustain the LGU’s critical consciousness and support in addressing women’s and gender issues. It shall take a lead role in direction-setting, advocacy, planning, monitoring and evaluation, and technical advisory on mainstreaming GAD perspectives in the LGU PPAs and processes. Specifically, the GFPS shall perform the following functions:

5.1.9.1. Lead in mainstreaming GAD perspectives in LGU policies, plans, and programs. In the process, they shall ensure the assessment of the gender-responsiveness of systems, structures, policies, programs, processes, and procedures of the LGU based on the priority needs and concerns of constituencies and employees and the formulation of recommendations, including their implementation;

5.1.9.2. Assist in the formulation of new policies, such as the GAD Code, in advancing women’s empowerment and gender equality;

5.1.9.3. Lead in setting up appropriate systems and mechanisms to ensure the generation, processing, review, and updating of sex-disaggregated data or GAD database to serve as basis in performance-based and gender-responsive planning and budgeting;

5.1.9.4. Coordinate efforts of different divisions/offices/units of the LGU and advocate for the integration of GAD perspectives in all their systems and processes;

5.1.9.5. Spearhead the preparation of the annual and performance- based LGU GPB in response to the women and gender issues and/or concerns of their locality within the context of the LGU’s mandate, and consolidate the same following the format and procedures prescribed in this JMC. The GFPS shall likewise be responsible for submitting the consolidated GPBs of the LGU;

5.1.9.6. Lead in monitoring the effective implementation of the annual GPB, the GAD Code, and other GAD-related policies and plans;

5.1.9.7. Lead the preparation of the annual LGU GAD AR and otherGAD reports that may be required under the MCW and this JMC;

5.1.9.8. Strengthen linkages with other LGUs, concerned agencies, or organizations working on women’s rights and GAD to harmonize and synchronize GAD efforts at various levels of local governance;

5.1.9.9. Promote and actively pursue the participation of women and GAD advocates, other civil society and non-governmental organizations, and private organizations in the various stages of the development planning cycle, giving attention to the marginalized sectors;

5.1.9.10. Ensure that all personnel of the LGU, including the planning and finance officers (e.g., accountants, budget officers, and auditors), are capacitated on GAD. Along this line, the GFPS will recommend and plan an appropriate capacity development program on GAD for its employees as part of and implemented under its regular human resource development program; and

5.1.9.11. The GFPS of the province/city/municipality through their respective (TWGs) shall facilitate the review and endorsement of GPBs of LGUs within their jurisdiction based on the alignment of the GPB to the Provincial Development and Physical Framework Plan (PDPFP), the Comprehensive Development Plan (CDP), the Local Development Investment Program (LDIP), and the Annual Investment Program (AIP); on
the gender responsiveness of content (i.e., relevance of the GAD PPAs to the identified gender issues); and the correctness and alignment of entries in the GPB form.

5.1.10. Roles and Responsibilities of the LGU GFPS

5.1.10.1. The provincial/city/municipal LCE shall:

5.1.10.1.1. Issue executive orders and/or directives that support gender mainstreaming in the policies, plans, PPAs, and services of the LGU as well as in its budget, systems, processes, and procedures of the LGU, including the creation, strengthening, modification, or reconstitution of the GFPS;

5.1.10.1.2. Sign and endorse the GPBs of LGUs within their jurisdiction for integration in the AIP and Annual Budget; and

5.1.10.1.3. Ensure the implementation of their respective GPBs, and approve the GAD ARs and other GAD-related reports as may be required by the MCW-IRR and this JMC, duly endorsed by the GFPS EXECOM and with the assistance of the GFPS-TWG.

5.1.10.1.4. The LGU Provincial GFPS shall review the GPB of the component cities and municipalities within their respective jurisdiction. The reviewed GPB shall be endorsed by the province to the concerned
city/municipality for incorporation in their Annual Investment Programs (AIP) and annual budget. Likewise, the city/municipal GFPS shall review the GPB of barangays within their respective jurisdiction. The reviewed GPB shall be endorsed by the city/municipality to the concerned barangay for integration in their respective AIPs and annual budget;

5.1.10.2. The GFPS EXECOM shall:

5.1.10.2.1. Provide policy advice to the LCE to support and strengthen the GFPS and the LGU’s gender mainstreaming efforts;

5.1.10.2.2. Direct the identification of GAD strategies, PPAs, and targets based on the results of gender analysis and gender assessment, taking into account the identified priority needs of the LGU and the gender issues and concerns faced by the LGU’s constituents and employees;

5.1.10.2.3. Ensure the timely submission of the LGU GPB, GAD AR, and other GAD-related reports to the higher-level LGU and/or DILG, as appropriate, for consolidation for the submission to PCW and appropriate oversight agencies;

5.1.10.2.4. Ensure the effective and efficient implementation of the GAD PPAs and the judicious utilization of the GAD budget;

5.1.10.2.5. Build and strengthen the partnership of the LGU with concerned stakeholders such as women’s groups or CSOs, national government agencies, GAD experts, and advocates, among others, in pursuit of gender mainstreaming;

5.1.10.2.6. Develop and institutionalize an award and/or incentive system for outstanding GAD PPAs or notable GAD efforts within the LGU; and

5.1.10.2.7. Provide guidance to the members of TWGs in the review of the LGUs GPB and GAD AR.

5.1.10.3. The GFPS TWG shall:

5.1.10.3.1. Facilitate the gender mainstreaming efforts of the LGU through the GAD planning and budgeting process;

5.1.10.3.2. Formulate the LGU GPB in response to the gender gaps and issues faced by their constituents, including their female and male employees; and ensure its alignment with the PDPFP/CDP and investment programs of the LGU;

5.1.10.3.3. Assist in the capacity and competency development of and provide technical assistance to the offices or units of the LGU. In this regard, the GFPS-TWG shall work with the Human Resource Development Office on the development and implementation of a capacity development program on GAD for its employees, as necessary;

5.1.10.3.4. Coordinate with the various units/offices of the LGU and ensure their meaningful participation in strategic and annual planning exercises on GAD, including the preparation, consolidation, and submission of GPBs;

5.1.10.3.5. Lead the conduct of advocacy activities and the development of information, education, and
communication (IEC) materials to ensure critical support of local elected officials, department heads and staff, and relevant stakeholders to the GFPS and to gender mainstreaming;

5.1.10.3.6. Monitor the implementation of GAD-related PPAs and suggest corrective measures to improve their implementation;

5.1.10.3.7. Prepare and consolidate LGU GAD ARs and other GAD-related reports;

5.1.10.3.8. Provide regular updates and recommendations to the LCE or GFPS EXECOM regarding GFPS’ activities and the progress of the LGU in gender mainstreaming based on the feedback and reports of concerned LGU offices/units, stakeholders, and constituents; and

5.1.10.3.9. Review all submitted GPBs of their component LGUs and provide comments or recommendations for revision as needed. The review of GPBs shall focus on the alignment of the GAD plan with the GAD agenda, MCW, CEDAW and/or other related GAD laws, and the correctness and alignment of the entries in each column of the GPB form (e.g., if the proposed activities respond to the identified gender issue, if the issues are correctly identified or formulated, if there are clear indicators and targets, if the proposed budget is realistic, and if the number of proposed activities are doable within the year, among others).

5.1.10.4. The GFPS Secretariat

The GFPS Secretariat, and whenever feasible the GAD office or unit designated by the LCE shall assist the GFPS EXECOM and the TWG in the performance of their roles and responsibilities, specifically on the provision of administrative and logistical services; preparation of meeting agenda; and documentation of GFPS’ meetings and related GAD activities.

5.1.11. In the event of a change in local administration, the remaining members of the GFPS EXECOM and TWG shall facilitate the immediate reconstitution of the GFPS and the conduct of Gender Sensitivity Training and other GAD competency development activities for newly elected local officials.

5.1.12. LGUs, through their GFPS, shall strengthen their linkages and/or partnerships with the local offices of the NGAs, private sector, academe, Official Development Assistance (ODA) partners, and other stakeholders in pursuit of their gender mainstreaming efforts.

5.2. Establishment and Maintenance of GAD Database

5.2.1. LGUs, through their Local Planning and Development Offices (LPDO), shall spearhead the establishment and maintenance of the GAD database to serve as basis for gender-responsive planning, programming and policy formulation. The GAD database, which can either be manually operated or developed and maintained digitally, shall form part of the overall management information system (MIS) of the LGU.

5.2.2. Sex-disaggregated data and GAD-related information may be derived or sourced from the local civil registrar, Philippine Statistics Authority, academe, and CSOs, as well as from studies, surveys, and administrative reports of the local offices of national government agencies such as, but not limited to the following: the Department of Agriculture, the Department of Environment and Natural Resources, the Department of Agrarian Reform, the Department of Labor and Employment, and the Department of Trade and Industry.

5.2.3. The sex-disaggregated data and results of the Community-Based Monitoring System (CBMS), the National Household Targeting System for Poverty Reduction (NHTS-PR), and the Local Governance Performance Management System (LGPMS) may form part of the GAD database. (Refer to Annex B: Data Requirements for the LGU GAD Database)

5.2.4. The LGU GFPS or its TWG shall provide technical assistance to the LPDO in ensuring that the GAD Database is operational.

5.2.5. Provinces, cities, municipalities, and barangays shall be capacitated to develop and/or enhance their GAD Databases. Barangay GFPS shall gather and process sex-disaggregated data and GAD-related information for submission to the city and/or municipality. The city and/or municipality shall consolidate the same for data processing, data analysis, data updating, and maintenance of their GAD databases. The consolidated city and/or municipal data shall be submitted to provinces for the updating and maintenance of their respective GAD databases.

5.3. Local GAD Planning and Budgeting

5.3.1. General Guidelines

5.3.1.1. All LGUs shall formulate their annual GPBs within the context of their mandates to ensure gender mainstreaming in their policies, programs, and projects. GAD planning and budgeting shall be integrated into the regular activities of the LGUs, the cost of implementation of which shall be at least 5% of their total Annual Budgets. The development, allocation, and utilization of the GPB shall be implemented in accordance with this JMC.

5.3.1.2. The preparation of the LGU GPB shall be synchronized with the policies and guidelines issued by the DILG, NEDA, DBM, Department of Human Settlements and Urban Development (DHSUD) and Department of Finance on local development planning, investment programming and budgeting.

5.3.1.3. The GAD planning and budgeting process shall be incorporated in the Comprehensive Land Use Plan (CLUP), CDP, AIP, the Executive-Legislative Agenda, PDPFP, and sector plans, such as the disaster risk reduction and management plan. It shall also be guided by the desired outcomes and goals embodied in the MCW, PPGD, NAPWPS, other GAD-related laws, policies, and term plans, as well as CEDAW, SDGs, and other relevant international commitments.

5.3.1.4. In identifying GAD PPAs, LGUs shall at all times give priority to those that will address emerging and/or continuing issues and concerns on:

5.3.1.4.1. Provision of basic services and facilities to protect and fulfill women’s human rights, including their right to protection from all forms of violence;

5.3.1.4.2. Women’s economic empowerment, including women’s participation in economic governance;

5.3.1.4.3. Participation in local governance and decision-making; and

5.3.1.4.4. Other provisions of the MCW.

(Refer to Annex C: Roles and Responsibilities of LGUs in Implementing the MCW)

5.3.1.5. For effective planning and implementation of GAD PPAs, LGUs shall ensure that the essential elements in GAD planning and budgeting are in place. Specifically, these elements include the (a) creation, strengthening, modification, or reconstitution of the LGU GFPS; (b) capacity development on gender mainstreaming, gender-responsive planning and budgeting, gender analysis, and gender assessment; development and utilization of GAD tools; (c) conduct of gender audit and (d) institutionalization of GAD database. If these are not present or need to be strengthened in the LGU, LGUs shall include them in their GPBs.

5.3.1.6. The LCE shall ensure that the GPB is provided with adequate resources. As such, the implementation of the GPB shall not be affected by austerity measures.

5.3.1.7. The GAD budget, which is the cost of implementing the GAD plan, shall form part of and not be in addition to the LGUs’ Annual Budget.

5.3.1.8. LGUs shall consult with their employees and constituencies through accredited women’s or people/civil society/non-governmental organizations/foundations and interfaith organizations, among others, to ensure the relevance of their GPBs.

5.3.2. Steps in Formulating the LGU GAD Plan and Budget (GPB)

5.3.2.1. In consultation with local functionaries and stakeholders, the LGU GFPS shall set the GAD agenda or identify priority gender issues to be addressed by the LGU during the three-year term of
its leadership. The GAD agenda shall be the basis for the annual formulation of PPAs to be included in the LGU GPB. The GAD agenda or the priority gender issues, mandates, and targets may be derived from the following:

5.3.2.1.1. Review of GAD-related laws and policies relevant to the LGU, such as those mentioned in Section 1.0 of this JMC;

5.3.2.1.2. Results of gender analysis and/or gender assessment using the GeRL Assessment Tool, sex-disaggregated data/information from the LGU GAD database, the Ecological Profile, the CBMS and/or LGPMS and NHTS-PR as well as information from major programs and services of the LGU that reflect the gender gaps and/or issues faced by program/service beneficiaries, women and men constituents and employees;

5.3.2.1.3. Results of program and project evaluation in terms of benefits to target beneficiaries; and

5.3.2.1.4. Review of findings from the audit of GAD funds and GAD ARs to surface remaining gender issues that have not been addressed in previous GPBs.

5.3.2.2. Identify appropriate PPAs to address priority gender issues that are included in the GPB. PPAs may be client-focused or those addressing gender mainstreaming in regular/flagship PPAs, as well as organization-focused or those addressing gender issues of the LGU and its personnel.

5.3.2.3. The GAD Budget is prepared based on the estimated costs of functions and PPAs translated from the demands/commitments identified in the GAD Plan.

5.3.2.4. The provinces, municipalities, and cities shall use the form provided under Annex D in the preparation of the GPB, which provides a section reflecting GAD-attributed programs and projects, while the barangays shall use the GPB form found in Annex D-1.

5.3.3. Costing and Allocation of the GAD Budget

5.3.3.1. At least 5% of the total LGU budget appropriations authorized under the Annual Budget shall correspond to activities supporting GAD PPAs. The GAD budget shall be drawn from the LGU’s maintenance and other operating expenses, capital outlay, and personal services. The GAD budget shall not constitute an additional budget over an LGU’s total budget appropriations. The minimum 5% GAD budget shall endeavor to influence the remaining budget of the LGU toward gender- responsiveness.

5.3.3.2. Pursuant to Section 37A.1c of the MCW-IRR, the GAD budget may be allocated using any or a combination of the following:

5.3.3.2.1. As a separate GAD fund to support GAD-focused PPAs;

5.3.3.2.2. As fund to support integrating gender perspectives in regular/flagship programs and projects; and

5.3.3.2.3. As a counterpart fund to support gender-responsive ODA-funded projects.

5.3.3.3. The LGU GFPS shall annually monitor and evaluate the utilization and outcome of the GAD budget in terms of its success in influencing the gender-responsive implementation of PPAs funded by the remaining 95% of the LGU budget;

5.3.3.4. LGUs with ODA-funded projects shall allocate 5% to 30% of ODA funds received from foreign governments and multilateral agencies to support gender-responsive PPAs, provided that the same are aligned with the purpose of the foreign grant and/or the grant agreements between the LGU and the Grantor.

5.3.4. Attribution of LGU programs and projects, including ODA- funded projects, to the GAD budget

5.3.4.1. Attributing the whole or a portion of an LGU’s major programs or projects to the GAD budget is a means toward gradually increasing the gender responsiveness of government programs and projects. To facilitate this, the LGU shall conduct a gender analysis of their programs and projects through the administration of the HGDG.

5.3.4.2. If the LGU is not trained on the HGDG, it may propose a training program on the HGDG in its GPB for the incoming year and seek the assistance of a gender analysis specialist/expert in the use of and/or administration of the HGDG.

5.3.4.3. An LGU may attribute a portion or the whole budget for the year of major programs/projects during the GAD planning and budgeting phase by subjecting the program documents to gender analysis using the appropriate HGDG project identification and design checklist (HGDG Boxes 9-15, 18-23), the funding facilities checklist (HGDG Box F1) or the generic checklist (HGDG Box 7a). The results of the HGDG
assessment, together with the supporting documents (e.g., project proposal/brief), shall be attached to the GPB submission.

5.3.4.3.1. The use of the HGDG will yield a maximum score of 20 points for each program or project.

HGDG Score	Description
0 – 3.9	GAD is invisible in the program/project
4 – 7.9	The program/project has promising GAD prospects
8 – 14.9	The program/project is gender-sensitive
15-20	The program/project is gender-responsive

5.3.4.3.2. The percentage score of the HGDG assessment shall correspond to the percentage of the budget of the LGU’s existing and proposed major program/project that may be attributed to the GAD budget. The formula shall be as follows:

Example:

Thus, the budget of the program that may be attributed to GAD is Php 41,250,000.00.

5.3.4.4. Programs/projects with HGDG scores below 4.0 shall not be eligible for budget attribution. LGUs are, nonetheless, encouraged to identify direct GAD activities to enhance the gender-responsiveness of the program and its design based on the result of the HGDG assessment.

5.3.4.5. During the preparation of its GAD AR, the LGU will administer the HGDG using the Project Implementation and Management, and Monitoring and Evaluation (PIMME) checklist (HGDG Boxes 16 and 17) or the Facility Implementation, Management, and Monitoring and Evaluation (FIMME) checklist (HGDG Box F2) based on the project’s actual annual accomplishment report to determine the extent that the targeted HGDG score is attained. This score will be the basis for determining the annual expenditure that can be attributed to GAD following the formula:

5.3.4.5.1. Programs/projects with HGDG PIMME scores below 4.0 shall not be eligible for attribution.

5.3.4.5.2. For example, Program B has an annual budget of Php 15 million, but only a total of nine million pesos was utilized for the implementation of the program. The program was assessed using the HGDG PIMME checklist and yielded a score of 10.75 points out of 20. The computation of the GAD AR shall be as follows:

Thus, the total amount of Project B’s expenditure attributable to GAD in the AR is Php 4,847,500.00.

5.3.4.6. The cost of interventions to mainstream GAD in programs and projects, including those that are funded by ODA, may be attributed to the GAD budget.

5.3.5. Schedule to be observed in GAD Planning and Budgeting

5.3.5.1. January (a year before the budget year) – The LCE shall issue a directive (i.e., memo or executive order) to all its departments/offices for the preparation of their annual GPB and annual GAD AR (e.g., LGU FY 2026 GPB and FY 2024 GAD AR).

5.3.5.2. January – 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 gender analysis conducted to determine the existing gender issues of the locality, LGU departments/offices shall prepare their GPB proposals for the succeeding year for submission to their LGU GFPS. The LGU GFPS TWG shall review and consolidate the inputs submitted by the LGU departments/offices for the preparation of the LGU GPB and GAD AR.

5.3.5.3. February – GPBs of the barangays shall be submitted to the GFPS of the city/municipality for review as stated in Section 5.1.9.11 under the General Functions of the GFPS.

In accordance with COA Circular 2014-001, all LGUs, including barangays, are required to submit their GAD AR of the preceding year on or before the 5th working day of February to their respective city/municipality, copy furnished to the COA Audit team.

Likewise, provinces, cities, and municipalities shall furnish a copy of their respective GAD ARs to their respective DILG ROs or Provincial LGUs, as the case may be.

5.3.5.4. March – GPBs of component cities and municipalities shall be submitted to the GFPS of the province for review as stated in Section 5.1.10.1.4 under the Roles and Responsibilities of the LGU GFPS.

5.3.5.5. April – GPBs of all provinces, HUCs, ICCs, and LGUs in Metro Manila shall be submitted to DILG ROs for review as stipulated in Section 5.3.6.1 under Submission, Review and Endorsement of LGU GAD Plans and Budgets.

5.3.5.6. April – May – DILG ROs shall review and endorse province/HUC/ICC GPBs, which shall be returned to the concerned LGU for inclusion in the preparation of the AIP, not later than the end of May. On the other hand, the LCE of the province through its GFPS shall review and endorse GPBs with accompanying GAD ARs of cities and municipalities within their jurisdiction; the LCE of cities and municipalities through its GFPS shall review and endorse the GPBs with accompanying GAD ARs of barangays within their jurisdiction.

The review of the LGUs GPB will cover the alignment of the LGUs plan to the plan of the higher LGUs and the gender responsiveness of the PPAs of the GPB.

5.3.5.7. June – Issuance of the Budget Call by the LCE to all LGU departments/offices.

5.3.5.8. July – August – Integration of the endorsed GPB PPAs in the annual budget proposals of concerned LGU departments/offices.

The Local Finance Committee (LFC) shall ensure the integration of the GPB in the LGU budget proposals during the technical budget hearings.

5.3.5.9. September – The LFC shall ensure that the identified GAD PPAs are reflected in the Local Expenditure Program and the Budget Expenditure and Sources of Financing.

5.3.5.10. October – Pursuant to Section 318 of RA No. 7160, the LCE shall ensure that the identified GAD PPAs are included in the Budget Message and in the Executive Budget for submission to the Local Sanggunian for its enactment not later than the 16th day of October of the current fiscal year.

Within 90 days from the receipt of the submitted annual or supplemental budgets, the DBM ROs shall review the annual or supplemental budgets of the HUCs, ICCs, provinces, and LGUs in Metro Manila. The Sangguniang Panlalawigan shall review the Municipal Annual/Supplemental Budgets. The Sangguniang
Bayan/Panlungsod shall review the Barangay Annual/ Supplemental Budgets. The DBM ROs/Provincial/City/Municipal Sanggunian shall ensure that GAD PPAs have the required resource allocation in the Annual Budget.

5.3.6. Submission, Review, and Endorsement of LGU GAD Plans and Budgets

5.3.6.1. All provinces, HUCs, ICCs, and LGUs within Metro Manila shall submit their GPBs, accompanied by their GAD ARs, to the DILG RO via DILG’s GAD Portal for their review and endorsement. Reviewed and endorsed GPBs shall be returned to the LGUs for integration in the AIP and funding;

5.3.6.2. In the preparation, submission, review, and endorsement of the LGUs’ GPB and GAD AR, the use of the Gender and Development Plan and Budget Monitoring System (GADPBMS), an online system developed by the DILG, shall be adopted by provincial, city, and municipal governments, as well as DILG
ROs whereas the preparation and submission of the barangay’s GPB and GAD AR will remain in accordance with the existing policy guidelines.

5.3.6.3. Component cities and municipalities shall submit their GPBs together with their GAD ARs to the provincial GFPS for alignment of the municipal/city GAD PPAs with the priorities of the province, review on its gender responsiveness and endorsement for incorporation in their annual budgets to be enacted by their Local Sanggunian.

5.3.6.4. Barangays shall prepare and submit their GPBs to their respective city/municipal-level GFPS to ensure the alignment of the barangay GAD PPAs with the priorities of the city/municipality and to review the PPA for gender responsiveness. The city/municipal-level GFPS shall endorse the GPB if these criteria are met. Reviewed and endorsed GPBs shall be returned to the concerned barangays for incorporation
in their AIPs and annual budgets.

5.3.6.5. The LGUs GFPS TWG shall review all submitted GPBs and, as needed, provide comments or recommendations for revision. The review of GPBs shall focus on the alignment of the GAD plan with the GAD agenda, MCW, CEDAW and/or other GAD- related laws, and the correctness and alignment of the entries in each column of the GPB form (i.e., if the proposed activities respond to the identified gender issue, if the issues are correctly identified or formulated, if there are clear indicators and targets, if the proposed budget is realistic, and if the number of proposed activities is doable within the year, among others).

5.3.6.6. The DILG ROs shall review and endorse the LGU (province, HUC, and ICC) GPBs based on the gender responsiveness of their content. (e.g., the relevance of the GAD PPAs to the identified gender issues, as well as the correctness and alignment of the entries in the GPB form). The process of review of GPBs and GAD ARs shall be in accordance with the existing guide in the review and endorsement of LGU GPB and review of GAD AR. The endorsed GPBs shall include a Certificate of Endorsement from the reviewing office.

5.3.6.7. Submission, review, revision, and endorsement of the LGU GPB shall be conducted from February to April. To reiterate the aforementioned provisions, the following offices shall review and endorse the integration of the GPB to the annual budget and AIP to wit:

5.3.6.7.1. City/municipal GFPS for barangays;
5.3.6.7.2. Provincial GFPS for component cities/municipalities; and
5.3.6.7.3. DILG ROs for provinces, HUCs, ICCs, and all LGUs within NCR.

5.3.6.8. Online review of LGUs’ GPB through the GADPBMS is applicable only for the GPBs and GAD ARs of provinces, cities, and municipalities. The barangay GPB and AR shall be prepared, submitted, reviewed, and endorsed manually.

5.3.7. Implementation and Monitoring of the LGU GAD Plan and Budget

5.3.7.1. The implementation of the GPB shall commence upon the enactment of the LGU budget. The LCE shall issue an appropriate policy directive, copy furnishing the DILG Office and their GPB reviewer, to disseminate and implement the GPB. The LCE’s directive shall also mandate the GFPS to (a) provide
technical assistance in the implementation of the GPB, (b) monitor its implementation, and (c) ensure the preparation and submission of GAD AR;

5.3.7.2. The LGUs, through their LCEs, shall inform the concerned Province/City/Municipality/DILG Office in writing if there are changes in the endorsed GPB and/or if there is a need to implement additional PPAs relevant to current gender issues or GAD-related undertakings. The concerned P/C/M/DILG Office in
turn, shall acknowledge receipt of the adjusted GPB and shall inform the LGU if the GAD PPAs or activities in the adjusted GPB are in accordance with this JMC.

5.3.7.3. As needed, LGUs may seek the assistance of DILG, PCW, DBM, NEDA, other oversight agencies, CSOs, gender specialists/experts, and other stakeholders in monitoring the results of their GAD PPAs.

5.3.7.4. The GFPS shall regularly monitor if the GAD budget is being spent on what it was intended for and check on the actual cost of implementing the GAD activities.

5.3.8. Preparation and Submission of LGU GAD Accomplishment Report

5.3.8.1. The GFPS shall prepare their annual GAD AR based on the endorsed and/or reviewed GPB or enacted LGU budget following the amended form prescribed in Annex E of this JMC. Activities completed until the end of the year may be included in the final LGU GAD AR.

5.3.8.2. LGUs shall submit their annual GAD ARs formulated based on their reviewed and/or endorsed GPBs to the City/Municipal Government in case of barangays, to the Provincial Government in case of cities and municipalities, and to the DILG ROs in case of provinces, HUCs, ICCs, and LGUs within Metro Manila not later than the end of January of the ensuing year for review and consolidation.

5.3.8.3. In case the LGU attributes a portion or the whole of the budget of its major program/project to the GAD budget, it shall subject the same program/project (using its accomplishment report for the year) to the HGDG assessment using the PIMME or FIMME checklist to determine the actual expenditures that may be attributed to GAD in the AR (Refer to Section 5.3.4.4).

5.3.8.4. Accomplishments on the implementation of GAD PPAs funded under ODA projects, including the amount spent for such, shall also be reflected in the GAD AR.

5.3.8.5. The annual GAD AR shall be accompanied by the following: (1) a brief summary of the reported program or project; (2) copies of reported policy issuances; (3) results of HGDG assessment; and
(4) actions taken by the LGU on the COA audit findings and recommendations.

5.3.8.6. In the preparation of the GAD AR, provinces, municipalities, and cities shall use the form found in Annex E, while barangays shall use the form found in Annex E-1.

5.4. Mainstreaming Gender Perspectives in Local Development Plans

5.4.1. As provided in the Rationalizing the Local Planning System (RPS) Guidebook published by the DILG, all thematic and sectoral concerns are to be mainstreamed or integrated into the PDPFP for the provinces and in the CLUP and CDP for the cities and municipalities.

5.4.2. To ensure consistency in mainstreaming thematic and sectoral concerns, the formulation and/or updating of the PDPFP, CLUP, and CDP shall be guided by the tools and processes prescribed by pertinent and subsequent issuances of the concerned government agencies (i.e., DILG, DHSUD, and NEDA).

5.4.3. Mainstreaming gender perspective in local plans shall follow the Mainstreaming Framework wherein GAD-related issues and concerns shall be considered in the (a) planning structure, (b) planning database (i.e., Ecological Profile), (c) reviewable documents (i.e., sectoral goals and objectives, long list of PPAs), and (d) authority levers (i.e., LDIP, AIP, and the budget).

5.4.4. To ensure effective gender mainstreaming in local development plans, the following activities shall be undertaken:

5.4.4.1. Revisit the LGU’s vision, sectoral plans and investment program and assess them as to their gender-responsiveness;

5.4.4.2. Gather, collate, and analyze the LGU’s situation through the use of gender analysis and/or gender assessment tools, including the use of the GAD database to determine the status of women and men and the gender gaps or issues that they face; as well as to determine the capacity of the LGU to promote, respect and fulfill women’s human rights or to plan, implement and monitor GAD interventions;

5.4.4.3. Ensure inclusion and representation of the LGU GFPS members in the LGU planning team structure and their participation in the conduct of planning workshops;

5.4.4.4. Update Ecological Profile to include GAD-related data and information;

5.4.4.5. Provide the LDC and its sectoral committees with data and information essential to the formulation of gender-responsive plans and PPAs;

5.4.4.6. Review sectoral or functional objectives, targets and PPAs for gender-responsiveness;

5.4.4.7. Conduct public hearings on sectoral planning, projects and activities;

5.4.4.8. Monitor and evaluate gender-responsive programs and projects; and

5.4.4.9. Reflect the GAD PPAs as indicated in the LGU GPB in the LDIP and AIP.

5.5. Formulation/Enhancement and Implementation of the LGU GAD Code

5.5.1. All LGUs shall formulate and pass their GAD Codes or ordinances to support the LGU’s efforts in promoting, protecting, and fulfilling women’s human rights, women’s economic empowerment, and
gender-responsive governance towards the attainment of gender equality and women’s empowerment.

5.5.2. The LGU GFPS shall assist the Local Sanggunian in the formulation of a GAD Code or ordinance.

5.5.3. Funding requirements for the formulation and implementation of the Code shall be charged to the LGU GAD budget.

5.5.4. LGUs shall ensure that the pertinent provisions of the GAD Code are integrated into local development plans. (For the step-by-step formulation of the LGU GAD Code, refer to the Guidelines on the Formulation, Implementation, Monitoring and Evaluation of a Gender and Development (GAD) Code that can be accessed from the PCW website through this link: https://library.pcw.gov.ph/gad-code-guidelines-guidelines-on-the-formulation-implementation-monitoring-and-evaluation-of-a-gender-
and-development-gad-code/).

5.6. Monitoring and Evaluating the Implementation of the MCW

5.6.1. All LGUs shall establish, enhance, strengthen, and/or maintain a gender-responsive monitoring and evaluation (M&E) system. In establishing and/or strengthening an M&E System, the LCE of provinces, cities, and municipalities shall issue an Executive Order or Administrative Order creating the M&E Team.

5.6.2. The M&E Team, where existent, e.g., Local Project Monitoring Team, shall expand its functions and its membership to include the members of the suggested GAD M&E Team. The GAD M&E Team
shall be composed of the GFPS TWG Chair, Provincial/City/Municipal Planning and Development Coordinator, Human Resource Management Officer, Budget Officer, representative/s of the LCE, CSO representative/s specifically from women’s organizations and the academe. The GAD M&E Team shall invite the concerned implementing office or unit of the GAD PPAs during the monitoring and evaluation period.

5.6.3. The LGU GFPS shall monitor the implementation of the annual GPB and assess the status of the LGU’s institutional mechanisms on gender mainstreaming annually.

5.6.4. LGUs, through their GFPS, shall prepare annual status reports on the institutional mechanisms for gender mainstreaming and submit these to the DILG RO for consolidation (Refer to Annex F: LGU Status Report on Institutional Mechanisms for Gender Mainstreaming).

5.6.5. The GAD M&E Team shall evaluate the outcomes of the LGU GAD policies, programs, and projects and submit a GAD Evaluation Report to the DILG RO at the end of the LCE’s three-year term. The submission shall be made no later than June of the next term (Refer to Annex G: LGU GAD Evaluation Report).

6.0 GAD Funds Audit

6.1. Pursuant to Section 36 of the MCW and this JMC, the COA shall conduct an annual audit of GAD funds for the purpose of determining the judicious use of the GAD budget and the efficiency and effectiveness of interventions in addressing gender issues towards the realization of the objectives of the
country’s commitments, plans, and policies on GAD, gender equality and women’s empowerment.

6.2. Provided further in Section 37 of the MCW-IRR, the COA shall conduct an annual audit of GAD funds of all government agencies, offices, bureaus, SUCs, GOCCs, LGUs, and government instrumentalities.

7.0 Roles and Responsibilities of Concerned Offices

7.1. Philippine Commission on Women

7.1.1. Spearhead the enhancement, updating of, and provision of technical assistance relative to existing guidelines and tools on gender- responsive planning and budgeting, gender analysis, GAD Code formulation, gender mainstreaming, gender audit, and/or gender- responsiveness assessment at the local level in partnership with DILG, DBM, NEDA, civil society organizations, academe, and other
stakeholders;

7.1.2. Take the lead in advocating for the use of the HGDG for program and/or project design, development, management, implementation, monitoring, and evaluation in partnership with NEDA and DILG;

7.1.3. Lead the development of a monitoring and evaluation system to determine progress and results of implementing the MCW in partnership with DILG, NEDA, DBM, and concerned agencies; and

7.1.4. Provide technical assistance and, as necessary, support the capacity building of DILG, NEDA, and DBM to enable them to perform their roles as stipulated in this JMC.

7.2. Department of the Interior and Local Government

7.2.1. DILG Central Office

7.2.1.1. Through the Bureau of Local Government Development, monitor the overall status of the GPB and GAD AR submission of all LGUs nationwide and generate reports from the dashboard, as deemed necessary, using the GAD Portal; 

7.2.1.2. Through the Information Systems and Technology Management Service (ISTMS), maintain the GADPBMS;

7.2.1.3. Provide regular technical assistance to the DILG ROs and develop appropriate knowledge products and IEC materials (i.e., manual of operations for the utilization of the GADPBMS, handbook on the preparation and review of the GPB and GAD AR, etc.) in support of the implementation of this guidelines.

7.2.1.4. Ensure the gender-responsiveness of LGU initiatives through the regular monitoring of the level of LGU gender mainstreaming efforts and the integration of comprehensive GAD-related indicators in existing LGU awards and incentives systems and/or establishment of a specific awards and incentives system on GAD for LGUs in partnership with the PCW.

7.2.1.5. Furnish the PCW a consolidated report on the status of gender mainstreaming efforts of LGUs every three years. The data in the report may include the level of LGU GFPS Functionality, the level of gender-responsiveness of LGUs using the GeRL Assessment Tool, and the compliance of LGUs on the
preparation of GPBs and GAD ARs.

7.2.2. DILG Regional Office

7.2.2.1. Review and endorse the GPB of provinces, HUCs, ICCs, and LGUs within Metro Manila;

7.2.2.2. Through its Regional Information Technology Communication Officer/Unit (RICTO/U), provide technical assistance to LGUs under their jurisdiction in the utilization of the GADPBMS;

7.2.2.3. Conduct capacity development interventions to guide LGUs in the formulation and review of the LGU GPBs and other GAD-related concerns; and

7.2.2.4. If deemed necessary, establish a team or other similar mechanisms within their respective offices that shall do the review of the LGUs GPB and GAD AR.

7.3. Department of Budget and Management

7.3.1. In partnership with the PCW, NEDA, DILG, academe, and CSOs, provide GAD-related technical assistance to LGUs;

7.3.2. Assist the PCW, DILG, and NEDA in the enhancement and updating of existing guidelines and tools on gender-responsive and performance-informed budgeting approach to LGU budgeting;

7.3.3. Ensure that at least 5% of LGUs’ budgets are allocated and used to implement GAD-related programs/projects/activities (PPAs); and

7.3.4. Assist the PCW, DILG, and NEDA in the development of a monitoring and evaluation system to monitor the GAD budget utilization of LGUs.

7.4. National Economic and Development Authority

7.4.1. Assist the PCW, DILG, and DBM in the enhancement and updating of existing guidelines and tools on gender-responsive planning and budgeting, gender mainstreaming, gender audit, and/or gender assessment at the local level;

7.4.2. Develop mechanisms, in consultation with PCW, DILG, DBM, concerned agencies, and other stakeholders, to ensure that the 5%-30% allocation of funds received from ODA-funded projects of foreign governments and multilateral agencies is achieved and sustained to enable LGUs to respond to gender issues;

7.4.3. Advocate the use of the HGDG for project design, development, management, implementation, monitoring, and evaluation and provide technical assistance to provinces on the utilization of the HGDG, in partnership with PCW; and

7.4.4. Provide technical assistance, through its regional offices and the Regional Development Councils, in mainstreaming GAD concerns in the formulation and/or updating of the Provincial Development and
Physical Framework Plan.

8.0 Separability Clause

If, for any reason, any part or provision of this JMC is declared invalid or unconstitutional, any part or provision not affected thereby shall remain in full force and effect.

9.0 Repealing Clause

All issuances pertaining to the localization of the MCW that are not consistent with this JMC are hereby superseded accordingly. It is understood that any future issuance seeking to amend this JMC or any part thereof shall be issued jointly by the PCW, DILG, DBM, and NEDA.

10. Effectivity

10.1. This Memorandum Circular shall take effect and be applied starting in 2025 for the FY 2026 GAD planning and budgeting cycle of LGUs. The schedule to be observed for the FY 2026 GAD planning and budgeting cycle may be adjusted to take into consideration the transition from the old to the new guidelines.

10.2. All DILG Regional Directors shall cause the immediate and widest dissemination of this JMC to all LGUs within their respective jurisdictions. All DILG Field Officers and/or Regional GAD Focal Persons shall provide assistance to LGUs in complying with the guidelines set forth in this Memorandum Circular.

10.3. The Bangsamoro Autonomous Region in Muslim Mindanao may adopt the
provisions of this JMC, if applicable.

11. Feedback

For related queries, kindly contact the Bureau of Local Government Development, through the Local Administrative Development Division, at email address blgd.ladddms@gmail.com and/or odblgd@gmail.com.

12. Approving Authority

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