Republic of the Philippines

COMMISSION ON AUDIT
Office of the Auditor
National IrrigationAuthority
Sorsogon Provincial Office
Corporate Group Sector 5A Team R5-04
Barangay Buhatan, Sosogon City

AOM No.2019-002(2018)
Date: March 11, 2019

AUDIT OBSERVATION MEMORANDUM (AOM)

For : Engr. Alan N. Fabricante

Provincial Manager
NIA Sorsogon
Buhatan, Sorsogon City

Attention: Ms. Camille B. Haya

GAD Coordinator

We have audited the Gender and Development (GAD)Fund of the agency for
the calendar year 2018 and observed the following deficiencies:

Some gender issues considered in the GAD Plan and Budget and carried out during
the year through programs and projects embodied in the Annual GAD
Accomplishment Report with approved budget of P 383,100.00 are not gender
responsive, setting aside compliance to the characteristic of GAD related activities
mentioned in Sec. 30 of the provisions of the GAA, thus defeating the intended
purpose for which the GAD Fund is designed and expected to be utilized.

Review and evaluation of the Gender Issues considered and carried out in the
programs/projects/and activities embedded in the GAD Budget and Annual
Accomplishment for the year disclosed some programs which are not gender responsive or
not addressing a gender issue but was considered as programs and projects where GAD
Fund was applied during the year. As enumerated below such programs is not gender
responsive because there is no direct or apparent reason to associate the cause of the
program or activity to treat related problems or cases pertaining to or arising from gender
differences as required and permitted in the applications of the GAD Fund.

Gender Issue Evaluation GAD Budget

Minimal number of Gender This is more an Orientation P 272,500.00
responsive Irrigators Issue and not a Gender
Association leaders and Responsive issue since

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AOM No. 2019-002(2018)
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members
Limited knowledge of
Irrigators Associations on
programs featuring Gender
concerns
Limited knowledge of NIA
employees on the programs
that will advance gender
concerns
Insufficient knowledge of
NIA employees on the
application of Harmonized
Gender and Development
Guidelines (HGDG)
TOTAL
having a minimal number of
oriented leaders and
members of Irrigation
Associations is more of
being less oriented about the
features of the GAD
Concept which has been
turned into laws to eliminate
gender discrimination and
support the weaker gender
but being learned or aware
of these principles does not
address a gender related
problem on the part of the
learners or the participants
in the Orientation seminar
This is also another way of 16,400.00
addressing an Orientation
Issue like the above
Orientation Issue to support
only awareness of GAD
principles but not supporting
any specific gender issue in
the operations of NIA
Similar Orientation Issue for 22,700.00
GAD principles extended to
NIA employees
This is just another way of 71,500.00
extending Orientation Issue
for GAD principles to NIA
employees with emphasis on
the application of HGDG
but not addressing any
actual gender issue
connected to the operations
of the NIA
P 383,100.00

Sec. 30 of the GAA 2018 provides that:

The GAD Plan shall be integrated in the regular activities of the agencies which
shall at least be five (5) % of their budgets. For this purpose, activities currently being
undertaken by agencies which relate to GAD or those that contribute to poverty
alleviation, economic empowerment, especially of marginalized women, protection,
promotion of women’s human rights, and practice of gender-responsive governance are
considered sufficient compliance with said requirements. Utilization of GAD budget
shall be evaluated based on the GAD performance indicators identified by said agencies.

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AOM No. 2019-002(2018)
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 The GAD budget was allocated/disbursed in the following manner:

Gender Issue Actual Approved Budget Actual Disbursements

Minimal number of Gender P 272,500.00 P 198,100.00
responsive Irrigators
Association leaders and
members
Limited knowledge Of 16,400.00 12,300.00
Irrigators Associations on
programs featuring Gender
concerns
Limited knowledge of NIA 22,700.00 16,260.00
employees on the programs
that will advance gender
concerns
Insufficient knowledge of NIA 71,500.00 71,000.00
employees on the application
of Harmonized Gender and
Development Guidelines
TOTAL P 383,100.00 P297,660.00

Such approved budgeted programs are obviously not gender responsive and actual
disbursements would only result to misapplications of the GAD Fund of the agency

since it does not address gender related cases and problems fundable through the GAD
Fund but such activities could have been accommodated as Administrative Expenses to
implement management’s policies to include GAD awareness in their regular operations
had management been more circumspect in applying the principle of Gender-Related
Issues as discriminately pointed out in the abovementioned section in the GAA for the
calendar year.

Furthermore, it must be understood that not all GAD related activities and
programs are chargeable to the GAD Fund but only those addressing gender issues in line
or main streamed in the operations to accomplish the mission, vision and thrust of the
government agency are considered Gender Issues appropriately fundable through that fund
in consonance with the principles intrinsic on the abovementioned regulation. Hence,
GAD related activities chargeable to the GAD Fund must satisfy the condition as
addressing Gender Responsive Issues associated in the operations of the agency to carry
out it’s mandates.

The GAD Coordinator admitted such deficiencies we cited above and assured us
that the GAD Focal Person of the agency will try to create and plan proper gender
responsive issues in the succeeding periods in accordance with the principle of Gender
Responsiveness of programs fundable by the GAD Fund as mandated by specific
regulations.

We therefore recommend that:

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AOM No. 2019-002(2018)
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 The focal point/person for the GAD Program of the agency and the
Provincial Manager be enjoined to adhere strictly with proper recognition
of Gender-Related Issues in considering programs ‘projects/and activities
for the GAD Plan and Budget in the succeeding year.

May we have your comments on the foregoing audit observations within five (5) working
days from receipt hereof.

BUENAVENTURA L. CAPILI
State Auditor III
Audit Team Leader

Atty. ELEANOR V. ECHANO

State Auditor IV
OIC-Supervising Auditor

Proof of Receipt of AOM No. 2019-004-100(2018)

To Initial Date
Provincial Manager

GAD- Chairperson

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