Gender And Development (GAD) Budget Policy Implementation By Local Government Units in The First District of Bohol

Gender budgeting is a fiscal governance tool applicable to all government agencies, including Local Government Units (LGUs), as mandated under Republic Act No. 9710 or the “Magna Carta of Women”. This study evaluated the Gender and Development (GAD) budget policy implementation among LGUs in the First District of Bohol for the fiscal year 2022, focusing on the key mechanisms deemed by policy as essential elements of gender budgeting. Study data were obtained using a validated descriptive survey instrument, administered to each LGU’s designated Gender and Development Focal Point System (GFPS) representative. The results showed that the LGU’s were not able to comply with some required mechanisms such as: capacity building of GFPS on GAD; GAD Database and GAD Codes; and most especially their utilization of GAD budgets. It was also established that LGUs perceived issues and challenges in implementing GAD programs and projects. Lastly, while no significant relationship was found between the GAD budgetary processes and the: (a) required mechanisms for GAD budgeting; and (b) potential issues and challenges in GAD budgeting — this did not apply to all the LGUs where the third budgetary process of budget utilization was concerned. These underscore the need to bridge the gaps in gender budgeting processes to achieve the ends sought by law for women’s rights in the country. The study proposes a localized action plan to enhance implementation, which may also serve as a reference for other LGUs wishing to strengthen their legal compliance.