1

GENDER RESPONSIVE BUDGETING IN THE LOCAL GOVERNMENT OF TUGUEGARAO

CITY

____________________________

A Thesis Presented to the Faculty of the

School of Business, Accountancy and Hospitality Management

Saint Paul University Philippines

Tuguegarao City, Cagayan

____________________________

In Partial Fulfillment of the Requirements for the Degree

BACHELOR OF SCIENCE IN ACCOUNTANCY

____________________________

By

MARK ANTHONY D. BAUTISTA

EUGENIO P. UMAYAM JR

CLARENCE T. FAJARDO

ANGELU FRANCES M. FELIPE

May 2016
2
 1

CHAPTER 1

The Problem and Review of Related Literature

Introduction

Women and men are the basic genders of the society. Save

some physical and biological differences, hence specific roles

for men and women apply. Nevertheless, women and men are created

equal and both of them contribute to societys development and

continued existence. However, the more than 2,000 years

histories of people in different cultures all over the world have

shown that a great number of women in many societies have

experienced a life of inequality and discrimination. Gender

inequalities are the most common and pervasive forms of

discrimination all over the world. It means that women are

discriminated, have lower status, and are in a more disadvantaged

position as compared to men.

When it comes to acknowledging the importance

of gender equality and the significant role it plays within

economic development, there is quite a consensus at the official

level. Gender equality plays a crucial part in stimulating

growth, generating employment, and contributing to capital

generation and poverty alleviation. In order to

integrate gender perspective in the policy, gender mainstreaming

 2

is applied. The Council of Europe defined gender mainstreaming as

"the (re)organization, improvement, development and evaluation of

policy processes, so that a gender equality perspective is

incorporated in all policies at all levels and at all stages, by

the actors normally involved in policy- making" (Quinn & Council

of Europe, 2009, p.3). Thus, this is a preventive approach, with

an objective of strengthening equality between men and women.

In societies where significant gender gaps exist,

disparities persist in men and women's access to and control of

human, economic, and social assets, and gender based inequality

limits economic growth and diminishes the effectiveness of

poverty reduction efforts. Namely, many development strategies

rely on, among other things, raising household and individual

income. "To achieve the economic expansion we all seek, we need

to unlock a vital source of growth that can power our economies

in the decades to come. By increasing women's participation in

the economy and enhancing their efficiency and productivity, we

can have a dramatic impact on the competitiveness and growth of

our economies," said the United States Secretary of State, Hilary

Clinton (2011) at the Asia-Pacific Economic Cooperation Summit

(p.l).

However, to achieve gender equality, gender mainstreaming is

not enough as practice often demonstrated. Degraef (2002) found

 3

that in spite of the clear commitment on the application

of gender equality to all policy areas and programs, policy

fields that relate to finance, capital markets and technical

fields are still predominantly male occupied. Nevertheless, the

acceptance of gender notion within the economy heavily picked up

over the past decade. Recently, Prime Minister of Britain, David

Cameron (2012) promoted the increase of the number of women in

roles of responsibility in industry by saying that "It's about

quality, not just equality. If we fail to unlock the potential of

women in the labor market through equal access to resources,

we're not only failing those individuals, we're failing our whole

economy" (p.2).

Abu-Ghaida and Klasen (2002) provides empirical evidence

indicating that a country failing to close the gender gap in

education could experience a decrease in per capita income by 0.1

to 0.3 percentage points. Similarly, the Arab Human Development

Report 2002 concludes that the low empowerment of women is one of

the factors that have seriously hampered human development in the

region over the last three decades (United Nations, 2002). In

view of the above, issues surrounding gender equality need to be

addressed for effective and sustainable economic and human

development.
 4

Government budgets are far from bureaucratic exercises. They

are profound expressions of how those who govern a country

distribute its resources and how the results of their policies

help or harm different sectors of its population. Budgets

inevitably represent a series of trade-offs. In themselves,

though, the numbers don't illuminate the high stakes, especially

for women and other groups marginalized in the decision-making

process.

Budgets are not gender neutral, either in their development

or in their impact. Because the different impacts that women and

men experience as a result of expenditure and revenue decisions

are not measured, government budgets typically suffer from what

some economists have called "gender blindness."

Gender responsive budgeting (GRB) brings together two

issues that are not commonly associated with one another: gender

equality and public financial management. GRB states that gender

equality principles should be incorporated into the budget

process. Gender-responsive budgeting comes from the impetus to

'follow the money' and see how governments raise money and spend

money - who pays and who benefits, and is it equitable. The idea

of gender-responsive budgeting is to ensure that governments,

regional and local, raise and spend money in ways that

 5

promote gender equality, rather than hampering the achievement

of gender equality.

GRB initiatives seek to improve the results of budgets in

general, and gender equality and womens empowerment in

particular. They focus on key economic and social matters that

are often overlooked or obscured in conventional budget and

policy analysis, and decision making (Sharp & Elson, 2012).The

tools of gender-responsive budgeting enable women to hold

governments to account for introducing budgetary policies that

support gender equality. Some progress on this has been made in

many countries; but each situation is different, depending on the

economic situation and the strength of political commitments

to gender equality.

Review of Related Literature

Ongoing researches need to be connected with a work already

done to prove and attain overall relevance and purpose. The

review of literature thus becomes a link between the research

proposed and the studies already conducted. It tells the reader

about aspects that have been already established or concluded by

other authors. It also gives a chance to the reader to appreciate

the evidence that has already been collected by previous research

thus, projects the current research work in the proper

perspective.
 6

Understanding Gender

Gender inequality persists in Europe. Women continue to earn

less, to be overburdened with unremunerated care work, to be

subject to physical and sexual violence, to be restricted in

pursuing labor market opportunities and, in many other ways,

disadvantaged. Understanding how gender inequalities arise is key

to tackling its various manifestations. Knowing how gender and

gender relations are constructed and perpetuated in society and

in the institutions and processes of government, and that a

mainstreaming approach is required if we are to redress gender

inequality and work toward an equal society is a necessary

starting point. Special schemes and programmes for women, while

supplying a measure of relief or support in a particular area,

are not adequate. An approach that views women as problematic

when it comes to government policy, where success is measured by

the number of women accommodated through these special

programmes, is fundamentally flawed. (Quinn, 2010)

Most of us working in the field of adolescent sexual and

reproductive health would agree that the discussion about gender

and gender norms is interesting from evolutionary, sociological,

psychological, and sexual points of view. However, the question

of "gender equality," a more political topic, is what ultimately

matters in improving sexual and reproductive outcomes for

 7

adolescents, men, and women. Unfortunately, in many communities

throughout the United States and in many (if not most) societies

throughout the world, a condition of gender inequality exists

where women and "the feminine" are often devalued, and men and

masculine traits are favored. Often, men possess more power to

control decision making in personal, community, and political

arenas and women's needs and interests are under acknowledged or

not adequately addressed. In such societies, the learned belief

that men should maintain control at all times puts women in

situations that threaten their health and well-being. When a

drive to maintain power over others is instilled in men, it puts

them at risk for a variety of negative health outcomes.

(Courtenay, 2000)

Gender is an important consideration in development. It is a

way of looking at how social norms and power structures impact on

the lives and opportunities available to different groups of men

and women. Globally, more women than men live in poverty. Women

are also less likely than men to receive basic education and to

be appointed to a political position nationally and

internationally. Understanding that men and women, boys and girls

experience poverty differently and face different barriers in

accessing services, economic resources and political

 8

opportunities help to target interventions. (Kangas, A., et. al,

July 2015)

Compared with men, women control fewer political and

economic resources, including land, employment and traditional

positions of authority. Acknowledging and incorporating these

gender inequalities into programmes and analyses is therefore

extremely important, both from a human rights perspective and to

maximize impact and socioeconomic development. The WDR 2012

highlights the importance of directly targeting the persistent

constraints and obstacles to womens equality (especially in

areas of economic empowerment, educational gaps,

household/societal voice, and violence against women) in order to

enhance productivity and improve longer-term development

outcomes. Gender equality is also important for sustainable

peace, and there is a growing body of empirical evidence

suggesting that a higher level of gender inequality is associated

with higher risks of internal conflict.(Kangas, A.,et. Al, July

2015)

Basis of Gender Responsive Budgeting

Gender-sensitive police reform (GSPR) is based on the

premise that women and mens socially constructed roles,

behaviors, social positions, access to power and

resources create gender specific vulnerabilities or

 9

gendered insecurities, some of which are particularly

salient during and after conflict, because sexual and gender-

based violence may have been used as a weapon of war,

and may continue at high levels when conflict is formally

ended. GSPR therefore applies a gender analysis to police

reform processes, ensuring gender equality principles

are systematically integrated at all stages of police reform

planning, design, implementation and evaluation. It also

addresses for instance how the construction of gender

identities shape perceptions of security and police

mandates. Gender Sensitive Police Reform in Post Conflict

Societies (October 2007). Retrieved January 5, 2016, from

http://www.unwomen.org/~/media/Headquarters/Media/Publications/U

NIFEM/GenderSensitivePoliceReformPolicyBrief2007eng.pdf

Gender-responsive Budget as Defined

Gender-responsive budget (GRB) work is about ensuring that

government budgets and the policies and programs that underlie

them address the needs and interests of individuals that belong

to different social groups. Thus GRB work looks at biases that

can arise because a person is male or female, but at the same

time considers disadvantage suffered as a result of ethnicity,

caste, class or poverty status, location and age. (Bhanu, C.

2000)
 10

Many terms are used for GRB work. Some people refer to

gender budgets, some to womens budgets, some to gender-

sensitive or responsive budgets. For the most part, these terms

all refer to the same thingefforts to ensure that government

budgets promote gender equality and equity. Some terms can,

however, be misleading. The term womens budget, for example,

can make people think that GRB is about separate budgets for

women or men. This can easily happen even when names using the

term gender are included. GRB is not about separate budgets for

women or men, girls or boys. Neither is it about seeing how much

money is allocated for women and girls or for gender projects. It

is not about seeing how many women and men are employed in

government and at what levels and salaries, nor is it concerned

with how many women-owned businesses get procurement contracts

from government. Instead, GRB is about mainstreaming ensuring

that ultimately there is gender awareness in all the policies and

budgets of all government agencies (although, for practical and

strategic reasons, the focus will initially be on selected

agencies). (Blackden, C.M. 1999)

Gender Responsive Budgeting (GRB) is a tool that aims at

integrating gender perspectives in the budgeting process. It

should be viewed as an influential element of managerial

activities related to development of budgets of different levels,

 11

which provides important information to specialists making

decisions about allocation of budget funds. (Klatzer, E. &

Ivanina, T., N.D)

Gender budgeting is a relatively new concept in development

planning. It has been described as a practice or approach of

allocating resources taking into consideration the different

needs, interests and constraints of women and men. It involves

disaggregating and analyzing government expenditures and revenues

according to their different impacts on different categories of

women and men, boys and girls. Gender budgeting requires an

analysis and understanding of the situation of different

categories of men and women, boys and girls to determine the

gender gaps/inequality and putting in place appropriate

intervention into development plans and budget to address them.

(Okwuanaso, 2012)
Gender Analysis as Defined
Gender analysis: Such an analysis explores and highlights

the relationships of women and men in society, and the

inequalities in those relationships, by asking: Who does what?

Who has what? Who decides? How? Who gains? Who loses? When we

pose these questions, we also ask: Which men? Which women? Gender

analysis breaks down the divide between the private sphere

(involving personal relationships) and the public sphere (which

deals with relationships in wider society). It looks at how power

 12

relations within the household interrelate with those at the

international, state, market, and community level. (March, C.,

Smyth I., 2005)

Gender analysis is the process of assessing the impact that

a development activity may have on females and males, and on

gender relations (the economic and social relationships between

males and females which are constructed and reinforced by social

institutions). It can be used to ensure that men and women are

not disadvantaged by development activities, to enhance the

sustainability and effectiveness of activities, or to identify

priority areas for action to promote equality between women and

men. During implementation, monitoring and evaluation, gender

analysis assists to assess differences in participation, benefits

and impacts between males and females, including progress towards

gender equality and changes in gender relations.

Gender analysis can also be used to assess and build

capacity and commitment to gender sensitive planning and

programming in donor and partner organizations; and to identify

gender equality issues and strategies at country, sectoral or

thematic programming level. (Hunt, J., 2004)

Gender Analysis Tools

According to, there are a number of tools that have been

employed to integrate gender analysis. The tools include are: (1)

gender-aware policy appraisal: this is designed to analyze

 13

policies and programs from a gender perspective and identify the

ways in which these policy resources allocated to them are likely

to reduce or increase gender inequalities, (2) gender

disaggregated beneficiary assessment: this is implemented to

evaluate the extent to which programs meet the needs of actual or

potential beneficiaries as expressed by themselves, (3) gender-

disaggregated public expenditure benefit incidence analysis: this

is used to evaluate the distribution of budget resources among

men, women, boys and girls by estimating the unit cost of a given

service and calculating the extent to which this service is used

by each of the groups, (4) gender disaggregated analysis of the

impact of the budget on time use: this tool is designed to

establish a link between budget allocations, benefits provided

through them and the way in which different members of a

household spend their time, (5) gender-aware medium-term economic

policy framework: this tool is designed to incorporate a gender

perspective into the medium term frameworks of policy

development, planning and budget allocations, such as by

disaggregating variables by gender, combining national income

accounts and household income accounts, highlighting and

challenging the gender-blind underlying assumptions about how the

economy works, (6) gender-aware budget statement: this tool

refers to report generated by government agencies on the

implications of their expenditure on gender equity objectives,

 14

(7) disaggregated tax incidence analysis: this is used to assess

the differential impacts of taxation on women and men, as well as

to evaluate the level of revenue raised in the needs and demands

for public expenditure. (Okoh, .2010)

The five steps of gender analysis of budgets are: (1)

describe the situation of women and men, girls and boys (and

different sub-groups) in the sector, (2) check whether policy is

gender-sensitive, whether it addresses the situation you

describe, (3) check that adequate budget is allocated to

implement the gender-sensitive policy, (4) check whether the

expenditure is spent as planned, (5) examine the impact of the

policy and expenditure whether it has promoted gender equity as

intended. (Bratislava, .2005)

Allocation of Gender-responsive Budget

GRB is not about 50% male: 50% female, because 50: 50 is

equal but is sometimes not equitable. GRB is about determining

where the needs of men and women are the same and where they

differ. Where needs are different, allocations should be

different. Health is an area in which male and female needs often

differ. Both males and females suffer from influenza, malaria,

and tuberculosis, although the economic and social implications

of these diseases may differ according to gender. In addition,

women tend to have greater reproductive health needs than men.

 15

Women also tend to use health services more often than menboth

for themselves, and in their roles as carers for other members of

the household. This means that 50:50 in terms of health funds

reaching men and women probably implies a bias against women.

(Blackden, C.M. 2002)

The role of women as carers also means that we need to think

beyond the direct beneficiaries to the impact on the other people

with whom they live and interact. GRB work involves looking at

the impact of government budgets on different social groups. GRB

work is thus not only about looking at male and female, but also

about looking at the different needs of young and old, rural and

urban, rich and poor etc. In addition, it is looking at how these

different characteristics intersect and interact with each other.

Crudely stated, GRB work is mainly concerned with how budgets

affect those who are most disadvantaged, who are simultaneously

female, poor, rural, etc. This understanding means that in GRB

work we do not simply advocate for something because it is good

for women. Sometimes something that at first sight appears good

for women is only good for a small group of relatively

privileged women. For example, lifting of import tax on sanitary

napkins in a poor country is not a great achievement in terms of

equity, as most poor women will be unlikely to spend even a few

 16

dollars or shillings on a sanitary napkin given all their other

more urgent needs. (Mukhopadhyay M., 2007)

GRB must consider the ability of individuals to satisfy

their needs themselves. No government has sufficient resources to

satisfy all the needs of all people living in a country. Thus,

the government must focus on (prioritize) those who are least

able to satisfy their own needs. (Bhanu, C. 1999)

Developing gender-sensitive budgets makes it possible to see

how the budget revenues and expenditures impact the socioeconomic

status and opportunities of women and men as well as the aspects

of equality between women and men in the country. As a public

finance management tool, gender responsive budget analysis allows

to determine how and to what extent the state policy affects

diverse groups of men and women as service consumers,

infrastructure users, and taxpayers. It is gender-based analysis

in its core that creates a foundation for implementation of the

principle of equal opportunities for women and men in all spheres

and enables a sustainable development of the society. It is worth

mentioning that gender-based analysis considers not only the

disaggregated data on women and men, it attempts to include other

relevant social categories, such as age, socioeconomic

background, location, educational level and others as long as

data is available. (Klatzer, E., 1998)

 17

There are different approaches to introduction of GRB. But

what this method always has at its core is womens and mens

actual needs and interests, which, in their turn, have to be

equally taken into account in the process of budgeting at the

central and local level. Such approach is important as womens

and mens priorities and strategic and practical needs can

differ. Moreover, taking gender differences into account makes a

budget more effective, fair, and transparent and promotes higher

rates of economic growth and poverty reduction. (Ivanina, T.,

N.D)

Advantages of Gender Responsive Budget

GRBs potential is significant, and its implementation

carries with it numerous advantages. As experience of many

countries proves, GRB facilitates improvement of:

Effectiveness of public expenditure,

Quality of programmes and services for the

population,
Engagement of public in the budgeting process,
Rates of the economic development of the

territories.

Besides, GRB can serve as a tool to improve effectiveness of

international aid. Some of the advantages this method brings are

presented below in a generalized form. Enhancing economic growth

 18

and well-being Gender equality is not just a fundamental human

right; achievement of gender equality brings with it tremendous

socioeconomic consequences. Several studies have shown that

diminishing gender inequality has many positive effects and leads

to higher growth rates. For instance, the monitoring report of

the World Bank and International Monetary Fund (2007) shows that

gender equality has a great economic value and helps achieve the

developmental goals. It also emphasizes that expanding

opportunities for women play a central role in this process and

demand that the objective of achieving gender equality is

transformed into a generally acknowledged goal, which requires

technical expertise and funding. (Klatzer, E. & Ivanina, T., N.D)

The study of the International Monetary Fund (IMF) Women,

Work, and the Economy: Macroeconomic Gains From Gender Equity,

published in 2013, assesses losses in GDP per capita due to

gender-based differentiation of the labor market and emphasizes

the key significance of gender issues for macro economy. Taking

this into account, it is expected that IMFs further work will

also consider gender consequences of the programmes and

activities being implemented. These and other studies point out

that securing equal opportunities on the labor market, creating

equal access to means of production and raw materials makes it

possible to make better use of the available human resources pool

 19

and increases yield of the women-owned companies. Thus,

introduction of gender responsive budget initiatives aimed at

achieving such goals would facilitate improvement of the

populations welfare and higher growing rates of these countries

economies. (Klatzer, E. & Ivanina, T., N.D)

Increasing effectiveness of public spending and public

policies application of gender responsive budgeting draws

attention to the issues of gender policy, and gender-based

analysis contributes to obtaining better information on the

distribution of resources among male and female beneficiaries and

the impacts of public policies and public spending. This provides

a better, more evidence-based basis for decision makers and

therefore will contribute to making sure that public funds are

used more effectively. In its turn, identification of gender

inequalities in the result of application of GRB facilitates

changes in the legislation and policy, which constitutes a

significant step in leveling the gender imbalance and improves.

(Klatzer, E. & Ivanina, T., N.D)

Achieving gender equity / equality is an integral part of

the general principle of equity, which means absence of any

inequality or limitations of human rights of civil freedoms.

Achieving gender equity requires equality of outcomes for women

and men. This implies recognition that the needs, preferences and
 20

interests of women and men from diverse groups may differ. In its

turn, this affects the way women and men can benefit from

policies and budget allocations.

In the sphere of gender equity, it is impossible to achieve

desired results for people of one sex and not achieve the same

results for people of the other sex. This is why gender-

responsive policy has to make sure that establishing equity

between women and men is integrated into all spheres of decision-

making. Thus, in order to achieve good results, gender responsive

policies and budgets can help improve delivery of services and

implementation of other policies. (Klatzer, E. & Ivanina, T.,

N.D)

Advancement towards the realization of human rights

Implementation of the gender policy is directly connected to

enforcement of human rights, and gender relations depend outright

on the general state of observance of human rights in the

country. This is determined by a range of objective socioeconomic

and political factors. Say, in the countries with a low level of

economic development, formal equality is the only component of

gender equality practiced: that is, when equal opportunities for

women and men are codified de jure but de facto there are no

resources to introduce specific measures to bring these

provisions to life. (Klatzer, E. & Ivanina, T., N.D)

 21

Gender responsive budgeting seeks to measure the gaps

between policy commitments with respect to human rights and

womens rights instruments (including the Convention on the

Elimination of All Forms of Discrimination against Women (CEDAW),

the adequacy of resource allocation, and the outcomes of

policies. Monitoring of the achievement of policy goals Gender

responsive budgeting provides a tool for monitoring the extent,

to which the international and national commitments on improving

the equality of women and men as well as other policy goals have

been achieved. (Klatzer, E. & Ivanina, T., N.D)

GRB helps highlight gaps between international commitments

(such as those established at the Fourth World Conference on

Women in Beijing, as well as in national policy documents), and

the amount of public spending earmarked for the achievement of

gender-specific benchmarks and targets. Also, gender

mainstreaming in the national planning, budgeting, and M&E

systems and tools can improve effectiveness of aid provided to

countries by various international donor institutions. According

to UN Womens estimates, to raise effectiveness of donor aid, GRB

should be applied to both donor and national processes of

planning, budgeting, M&E, and to the joint coordination

mechanisms to cover all channels such aid is provided through.5

Achieving good governance The key characteristics of good

 22

governance are participation, rule of law, transparency,

responsiveness, consensus orientation, equity, effectiveness and

efficiency, accountability, and strategic vision. (Klatzer, E. &

Ivanina, T., N.D)

Securing equal participation of women and men is a key

prerequisite in all these processes. Moreover, good governance

improves with the help of a transparent process of policy

development with a wide participation of the community. With the

help of the GRB method, different points of view of diverse

groups of citizens are presented at all stages of governance. The

process of improving the delivery of goods and services to women,

men, girls and boys in a fair, just, and responsible way has to

be considered as an integral part of the definition of good

governance. (Klatzer, E. & Ivanina, T., N.D)

Enhancing accountability and transparency by tracking how

allocated money is spent, gender responsive budgeting increases

both accountability and transparency of the budgeting process.

Moreover, gender responsive budgeting promotes the availability

of sex-disaggregated data plus access to information about

programmes and the budget in general. The practice of GRB in

different countries shows the range of positive implications of

GRB work: (Klatzer, E. & Ivanina, T., N.D)

Improved budget procedures.

 23

Several countries adopted specific legislative changes to

include gender perspectives in budgeting. For example, Austria

and Belgium introduced GRB by specific changes in the budget law.

Scotland introduced an equalities impact statement that

highlights impacts of major policy reforms and public

expenditures and revenue on gender equality. (Klatzer, E. &

Ivanina, T., N.D)

Enhanced knowledge and improved indicators and

statistics

By conducting in-depth studies of specific gender issues

like economic cost of parenthood or the financial situation of

elderly women and men, Sweden significantly expanded the

information on existing gender inequalities and included specific

annexes to the budget. (Klatzer, E. & Ivanina, T., N.D)

Improved basis for decision-making, reporting and

disbursement

Many countries have adopted a form of GRB statements as part

of their budget materials in order to highlight the impacts of a

gender responsive budget. This greatly enhances the evidence

available for budget debates. In France, an annual report on

gender equality impacts of the budget is produced as part of the

budget materials. In the city of Vienna, Austria, a Gender Budget

 24

Statement is submitted annually to the City Council with the

draft budget and a Gender Budget Audit Statement is produced as

an annex to the annual budget audit report. This provides

important information to the Council members who use it as a

basis in budget deliberations and in debates on the budget audit.

(Klatzer, E. & Ivanina, T., N.D)

Improved expenditures to support gender equality

Based on a detailed analysis of public services and budgets,

informed policy decisions can be made, which enhance the

effectiveness and gender equality impacts of public spending. For

example, in Albania the social benefit system was reformed in

order to make sure women and men can benefit equally. Austria

introduced specific targets of public spending on labor market

programmes to effectively deal with labor market inequalities

(like the re-integration of women in the labor market after the

maternity leave and promotion of women working in technical

fields). (Klatzer, E. & Ivanina, T., N.D)

Improved design of taxes, tax breaks and tax

credits

Specific analysis of impacts of gender on revenue gives

grounds for improving revenue schemes as well. For example, in

the UK, the disbursement of child care tax credits was changed to
 25

be paid to the main care-giver instead of the breadwinner.

(Klatzer, E. & Ivanina, T., N.D)

Conceptual Framework

In the light of the theories cited in the review of related

literature, this study aims to make an analysis of the extent of

implementation of the Gender Responsive Budgeting in Tuguegarao

City.

Figure 1, shows the conceptual framework of this study.

Inputs Process Outputs

uguegarao City in terms of gender.

he following respondents:
-Analysis of the budget and actual expenditure of the LGU of Tuguegarao City.
Employees
- Evaluation of the extent of implementation of Gender Responsive Budgeting according to the respondents.
-Extent according
mplementation of GAD programs of implementation of GRB in Tuguegarao City according to the analyzed budget and actual ex
to the respondents.
elopment Plan Tuguegarao
-Assessment City Sensitivity of GAD programs.
of Gender
-Assessed gender sensitivity and gender responsiveness of the Gender and Development programs.
ort of Tuguegarao City
ment Report
 26

FEEDBACK

The framework shows the input-process-output model. The

inputs are the profile of the City of Tuguegarao in terms of

gender, the profile of the respondents (both the government

employees and the beneficiaries) in terms of gender, age,

educational attainment, civil status and occupation, the

respondents assessment of the extent of implementation of Gender

Responsive Budgeting, total annual budget of Tuguegarao City from

the Annual Development Plan, actual annual expenditure of

Tuguegarao City from the Annual Report and actual annual

expenditures on Gender and Development programs from the

Accomplishment Report.

To discuss the flow further, the analysis of the budget and

actual expenditure of the LGU of Tuguegarao City and the

 27

assessment of gender sensitivity of GAD programs will be

ascertained through interview. The evaluation of the extent of

implementation of Gender Responsive Budgeting in Tuguegarao City

according to the respondents will be ascertained through the

questionnaires.

Statement of the Problem

Generally, this study aims to evaluate the implementation

of Gender-Responsive Budgeting in Tuguegarao City. This study

evaluates the extent of implementation of Gender and Development

programs and therefore asssess the programs gender sensitivity

and gender responsiveness. Specifically, this study answers the

following questions:
1 What is the profile of the respondents in terms of:
1.1 gender;
1.2 age;
1.3 educational attainment;
1.4 civil status, and
1.5 working status?
2 What is the profile of the population of Tuguegarao City in

terms of gender?
3 What are the programs of Tuguegarao City local government on

Gender Responsive Budgeting?

4 What is the extent of implementation of Gender Responsive

Budgeting in Tuguegarao City according to:

4.1 government employees
4.2 beneficiaries of Gender and Development Programs
5 What is the extent that the Gender and Development program

of Tuguegarao City has promoted gender sensitivity and

gender responsiveness?
 28

Significance of the Study

This study will be a significant endeavor in promoting

equality between women and men by influencing the budgeting

process.

This study is conducted for the benefit of:

a. Women. To improve the allocation of resources to women and

to ensure the full participation and involvement of women in

the development process in Tuguegarao City.

b. City Government Officials. For them to be able to review the

budget allocations that pertains to social services such as

education, health, nutrition, and employment that address

the needs and interests of individuals from different social

groups

c. Community. To strengthen civil society participation in

economic policy making and to alleviate the status of the

poor in society.
 29

d. United Nations. To ensure the goals of United Nations in

developing a clear position on the respective roles of

government and civil society in the identification of

womens priorities, representation in decision making for a,

and processes to ensure accountability.

e. Students. The contributions of this study might be of

interest to students to use as a basis and core areas of

their research.

Scope and Limitation

For the purpose of this study, Gender Responsive Budgeting

in the Local Government of Tuguegarao City shall see how the

government budgets and spends the fund, who benefits, and has it

promoted gender sensitivity and responsiveness. Budgets of these

municipalities are evaluated through: identifying programs

essential in promoting Gender Responsive Budgeting and analyzing

the governments expenditures to determine how well these reflect

and help the implementation of the identified programs.

Budget analysis is based on objective evidences as shown in

the municipalities annual report and annual development fund,

and other available source of information. Moreover, this study

only covers the past three years, 2012, 2013 and 2014.
 30

Definition of Terms

Budget - an official statement from a government about how

much it plans to spend during a particular period of time

and how it will pay for the expenses;

Gender Responsive Budgeting (GRB) - government planning,

programming and budgeting that contributes to the

advancement of gender equality and the fulfillment of

women's rights. It entails identifying and reflecting needed

interventions to address gender gaps in sector and local

government policies, plans and budgets

Gender and Development (GAD) refers to the development

perspective and process that is participatory and

empowering, equitable, sustainable, free from violence,

respectful of human rights, supportive of self-determination

and actualization of human potentials. It seeks to achieve

gender equality as a fundamental value that should be

reflected in development choices and contends that women are

active agents of development, not just passive recipients of

development;

GAD Plan and Budget is a systematic approach to gender

mainstreaming, carried out by all government

instrumentalities, through the annual development and

 31

implementation of programs, activities and projects and

addressing gender issues and concerns in their respective

organizations, sectors and constituencies by utilizing at

least 5% of their total budget allocation;

Gender Equality refers to the principles asserting the

equality of women and men and their right to enjoy equal

conditions realizing their full human potentials to

contribute to and benefit from the results of development,

and with the State recognizing that all human beings are

free and equal in dignity and rights;

Gender Mainstreaming refers to the strategy for making

womens as well as mens concerns and experiences an

integral dimension of the design, implementation,

monitoring, and evaluation of policies, programs and

projects in all social, political, civil, and economic

spheres so that women and men benefit equally. It is the

process of assessing the implications for women and men of

any planned action, including legislation, policies or

programs in all areas and at all levels;

 32

CHAPTER 2

Methodology

This chapter presents the research design, respondents of

the study, instrumentation, data gathering procedure, and data

analysis which were used in analyzing and interpreting the data

that were gathered from the study.

Research Design

The descriptive method or research was used in this study.

Descriptive method of research is a fact-finding study with

adequate and accurate interpretation of the findings. It

describes what is. It describes with emphasis what actually exist

such as current conditions, practices, situations, or any

phenomena since the present study or investigation was concerned

whether the present status of the budget allocation of Tuguegarao

City has been responsive to gender differentials.

Respondents/Subject of the Study

The qualified respondents of this study are the government

employees concerned with budgeting and randomly picked

 33

beneficiaries of the Gender and Development programs. The

respondents were men and women, young boys and girls.

Instrumentation

The primary instrument that was used to collect data was the

questionnaire. This was used because it gathers data faster than

any other method. Other methods that were used to collect data

are through documentation and interview. The interview was

administered in order to validate the responses of the

respondents in the questionnaire.

Data Gathering Procedure

This study used Tuguegarao City Halls information about its

residents. Qualified respondents were randomly picked. Other

information about programs and services necessary for this study

came from particular offices, such as the City Budget Office,

City Planning and Development Officee, City Social Welfare and

Development, City Health Office, and

Data Analysis

The following were the statistical treatment of data that

the researchers used in the study:

 34

1. Frequency count and percentage distribution. This

will be used to determine the profile of the

respondents.

2. Weighted Mean. This will be used to determine the

extent of implementation of Gender Responsive

Budgeting in Tuguegarao City.

Chapter 3
Gender Frequency Percentage %
RESULTS AND Male 3 25% DISCUSSIONS
Female 9 75%
This Total 12 100% chapter

presents the analysis and interpretation of data.

The following tables below present the frequency counts and

percentage distribution of the respondents profile and their

views on the different aspects of the study.

A. Government Employees

1. Profile Of The Respondents

i. Gender

Table 1. Frequency Count and Percentage Distribution of the

Respondents According to Gender

 35

Table 1 presents the frequency count and percentage

distribution of respondents when grouped according to gender. It

presents that 3 or 25% of the respondents are male, 9 or 75% are

female.

The data implies that majority of the respondents are

female.

ii. Civil Status

Table 2. Frequency Count and Percentage Distribution of the

Respondents According to Civil Status

Civil Percentage
Frequency
Status %
Single 2 17%
Married 10 83%
Others 0 0%
Total 12 100%

Table 2 presents the frequency count and percentage

distribution of the respondents when grouped according to Civil

Status. It presents that 2 or 17% are single, and 10 or 83% are

married.

The data implies that majority of the respondents are

married.

iii. Educational Attainment

 36

Table 3. Frequency Count and Percentage Distribution of the

Respondents According to Educational Attainment

Educational
Frequency Percentage %
attainment
Elementary 0%
High School 0%
College 12 100%
Table 3 presents
None
the Total 12 100% frequency

count and percentage distribution of the respondents when grouped

according to educational attainment. It presents that 12 or 100%

of the respondents are college graduate.

The data implies that majority of the respondents are college

graduates.

2. Respondents Extent of Awareness regarding Gender Responsive

Budgeting

Table 4. Weighted mean and Descriptive Interpretation

Qualitative
Weighted Mean
Description
Very Much
a. Gender Responsive Budgeting 3.875
Aware
b. Gender Responsive Budgeting in Very Much
3.875
gender equality Aware
c. Gender Responsive Budgeting in Very Much
3.875
women empowerment Aware
Very Much
d. Process of budgeting 3.875
Aware
e. People involved in the budgeting Very Much
3.875
process Aware
 37

f. The proposed and implemented

Very Much
projects through Gender Responsive 3.875
Aware
Budgeting in Tuguegarao City
Very Much
Categorical Mean 3.875
Aware

Table 4 reveals the weighted mean distribution of the

respondents extent of awareness regarding Gender Responsive

Budgeting. Generally, the respondents answered all the items

very much aware with the same categorical mean of 3.875.

3. Involvement In The Budgeting Process Of Tuguegarao City

3.1

Table 5. Frequency Count and Percentage Distribution of the

Respondents According to their involvement in the budgeting

process of Tuguegarao City.

Percentage
Answer Frequency
%
Yes 7 58%
No 5 42%
Total 12 100%

Table 5 presents the frequency count and percentage

distribution of the respondents when grouped according to their

involvement in the budgeting process of Tuguegarao City. It

presents that 7 or 58% of the respondents are involved while 5 or

42% are not involved.

 38

The data implies that majority of the respondents are

involved in the budgeting process of Tuguegarao City.

Percentage
Frequency
%
Representative of Civil
0%
Society Organization
Representative of the Local 3.2
6 86%
Government Unit
Chairperson 0% Table 6.
Vice-Chairperson 0%
Member of the community Frequency
1 14%
assembly
Others 0% Count and
Total 7 100%
Percentage

Distribution of the Respondents according to their particular

involvement in the budgeting process in Tuguegarao city.

Table 6 presents the frequency count and percentage

distribution of the respondents when grouped according to their

particular involvement in the budgeting process of Tuguegarao

City. It also presents that 6 or 8% are representatives of the

 39

Local Government Unit while 1 or 14% is a member of the community

assembly.

The data implies that majority of the respondents are

representative of the Local Government Unit.

4. Assessment of the Implementation of Gender Responsive

Budgeting

Table 7. Respondents Assessment Regarding The Implementation Of

Gender Responsive Budgeting In Tuguegarao City

Weighted Qualitative
Mean Description
1. Completion of projects under Annual
4 Very Good
Gender and Development Plan
2. Participation of the representative
4.17 Very Good
of the government
3. Participation of Civil Society
4.14 Very Good
Organizations
4. The community assembly in analyzing
poverty situation and identifying 3.63 Very Good
possible projects
5. Monitoring status and implementation 4 Very Good
6. Gender Responsive budgeting in
promoting transparency and 4.5 Excellent
accountability
7. Gender responsive budgeting in
4.5 Excellent
promoting gender equality
8. Gender Responsive Budgeting in
4.5 Excellent
empowering women
9. The local government unit of
Tuguegarao City in following the
4.5 Excellent
guidelines of Gender Responsive
Budgeting in Tuguegarao City
10. The Gender Responsive Budgeting in 4.5 Excellent
 40

Tuguegarao City
Categorical Mean 4.24 Excellent

Table 7 reveals the weighted mean distribution of the

respondents assessment on the implementation of Gender

Responsive Budgeting. The respondents perceived item (6) to (10)

as excellent which has the highest mean of 4.5. The respondents

also perceived item (4) The community assembly in analyzing

poverty situation and identifying possible projects as very

good which has the lowest mean of 3.63.

Generally, the respondents assessed the items as excellent with

a categorical mean of 4.24.

5. Gender Responsive Budgeting in Poverty Reduction

Table 8. Respondents assessment of Gender Responsive Budgeting

in Poverty Reduction

Weighted Qualitative
Mean Description
1. Gender Responsive Budgeting in
4.21 Outstanding
giving opportunity for employees
2. Gender Responsive Budgeting
Very
projetcs in supplying health 4.15
Satisfactory
services
3. Gender Responsive Bugeting
projects in delivering quality 4.21 Outstanding
education
4. Gender Responsive Budgeting
Very
projects towards increasing 4.14
Satisfactory
purchasing power
Categorical Mean 4.18 Very
 41

Satisfactory

Table 8 reveals the respondents assessment of Gender

responsive budgeting in poverty reduction. The respondents

assessed item (3) Gender Responsive Budgeting projects in

delivering quality education as outstanding with the highest

mean of 4.21. The respondents also assessed item (4) Gender

Responsive Budgeting projects towards increasing purchasing

power as very satisfactory with the lowest mean of 4.14.

Generally, the respondents assessed all the items as very

satisfactory with categorical mean of 4.18.

6. Problems Encountered in the Implementation of Gender

Responsive Budgeting

Table 9. Frequency and Percentage Distribution of the

Respondents Perception on the Problems Encountered in the

Implementation of Gender Responsive Budgeting

Percentage
Frequency
%
1. Lack of compliance of the Civil Society
1 6%
Organizations
2. Lack of compliance of the local
0%
government unit representatives
3. The guidelines are not followed 1 6%
4. Lack of Participation of the Civil
3 18%
Society Organizations
5. Confusion in the guidelines 2 12%
6. Lack of orientation and communication of
7 41%
information
 42

7. Priority projects are not prioritized 3 18%

Total 17 100%

The table presents the frequency and percentage distribution

of the respondents perception on the problems encountered in the

implementation of Gender Responsive Budgeting. It shows that 7 or

41% answered Lack of orientation, 3 or 18% answered Priority

projects are not prioritized and Lack of Participation of the

Civil Society Organizations, 2 or 12% answered confusion in the

guidelines and 1 or 6% answered lack of compliance of the civil

society organizations and The guidelines are not followed

The data implies that majority of the respondents perceived

Lack of orientation and communication of information as a problem

encountered in the implementation of Gender Responsive Budgeting.

B. Beneficiaries

1 Profile of the Respondents

1.1 Gender

Table 10. Frequency Count and Percentage Distribution Of The

Respondents According To Gender

Gender Frequency Distribution

Male 60 40%
Female 90 60%
Total 150 100%
 43

Table 10 presents the frequency count and percentage

distribution of respondents when grouped according to gender. The

table presents that 60 or 40% of the respondents are male and 90

or 60% are male.

The data imply that majority of the respondents are male.

1.2 Age

Table 11. Frequency Count and Percentage Distribution of the

Respondents According to Age

Age Frequency Distribution

below 15 0 0%
15-25 87 58%
26-35 48 32%
36-45 10 7%
46 and above 5 3%
Total 150 100%

Table 11 presents the frequency count and percentage

distribution of respondents when grouped according to age. The

table presents that 87 or 58% of the respondents are between the

ages of 15-25, 48 or 32% are between 26-35, 10 or 7% are between

36-45 and 5 or 3% are between the ages of 46 and above.

The data imply that majority of the respondents are in the

age bracket of 15-25.

1.3 Educational Attainment

 44

Table 12. Frequency Count and Percentage Distribution of the

Respondents According to Educational Attainment

Educational

attainment Frequency Distribution

Elementary Graduate 33 22%
High School Graduate 35 23%
College Undergrad 75 50%
College Graduate 7 5%
Others 0 0%
Total 150 100%

Table 12 presents the frequency count and percentage

distribution of respondents when grouped according to educational

attainment. The table presents that 33 or 22% are elementary

graduate, 35 or 23% are high school graduate, 75 or 50% are

college undergrad, and 7 or 5% are college graduate.

The majority implies that majority of the respondents are

college undergrad.

1.4 Working Status

Table 13. Frequency Count and Percentage Distribution of the

Respondents According Working Status

Answer frequency distribution

Yes 68 45%
No 82 55%
Total 150 100%
 45

Table 13 presents the frequency count and percentage

distribution of respondents according to their working status.

The table presents that 68 or 45% are working and 82 or 55% are

not working.

The data imply that majority of the respondents are not

working.

1.5 The Reason for Unemployment

Table 14. Frequency Count and Percentage Distribution of the

Respondents of the Reason for Unemployment

Category Frequency Distribution

Studying 75 91%
Home Body 0 0%
Retired 0 0%
Waiting for results 0 0%
waiting for reopening 0 0%
Temporary illness or disability 4 5%
Permanent disability 3 4%
Others 0 0%
Total 82 100%

Table 14 presents the frequency and percentage distribution

of the respondents of their reason for being unemployed. It

presents that 75 or 91% are studying, 4 or 5% have temporary

illness or disability and 3 or 4% have permanent disability.

 46

The data imply that majority of the respondents are

studying.

1.6 GAD program

Table 15. Frequency Count and Percentage Distribution of the

Respondents According to GAD program.

Program Frequency Distribution

Education 87 58%
Economic Activity 53 35%
Sanitation 0 0%
Nutrition 4 3%
Health 6 4%
Other Services 0 0%
Total 150 100%

Table 15 presents frequency count and percentage

distribution of the respondents according to GAD program. It

presents that 87 or 58% are in education, 53 or 35% are in

economic activity, 4 or 3% are in nutrition and 6 or 4% are in

health.

The data imply that majority of the respondents are from the

education program of GAD.

2. Respondents Perception Regarding the Extent of the Service of

the Agency

2.1 Satisfaction of the Service of the Agency

 47

Table 16. Weighted Mean and Descriptive Interpretation of

Respondents Perception Regarding their Satisfaction of the

Service of the Agency.

Weighted Qualitative

mean Description
3.08 Good

Table 16 reveals the weighted mean and descriptive

interpretation of respondents perception regarding their

satisfaction of the service of the agency. Generally, the

respondents perceived the service of the agency as good.

2.2 Visit on the Office of the Agency Before Their First Payout.

Table 17. Frequency Count and Percentage Distribution of the

Respondents According to their Visit on the Office of the Agency

Before Their First Payout.

frequency distribution
one five 148 99%
six ten 2 1%
eleven- fifteen 0 0%
16 and more 0 0%
Total 150 100%

Table 17 presents the frequency count and percentage

distribution of the respondents according to their visit on the

office of the agency before their first payout. It presents that

 48

148 or 99% visited one-five times, 2 or 1% visited six to ten

times.

The data imply that majority of the respondents visited one-

five times.

2.3 How Often They Receive Money from the Grant

Table 18. Weighted Mean and Descriptive Interpretation of

Respondents Perception Whether the Payout is Received On Time.

yes sometimes no never Total

Frequency 4 120 26 0 150
weighted mean 4 3 2 1
16 360 52 0 428
2.85

Table 18 reveals the weighted mean and descriptive

interpretation of respondents perception whether they receive

the payouts on time. Generally, the respondents do not receive

the payouts on time.

3. Suggestions and Recommendations

Table 19. Frequency Count and Percentage Distribution of the

respondents perception on recommendations of suggestions to

improve or maintain the implementation of Gender and Development

programs.

Suggestion/Recommendation Frequency Rankin

 49

g
Better agency service and assistance 21 3rd
Faster processing of application 77 2nd
Faster release of payout 130 1st

Table 19 shows that the most preferred recommendation or

suggestion to improve or maintain the implementation of Gender

and Development programs is Faster release of payout, followed

by Faster processing of application and lastly, Better agency

service and assistance.

C. Profile Of Tuguegarao City In Terms Of Gender

Table 20. Estimated Profile of Tuguegarao City in Terms of Gender

Total
Male (50.9%) Female (49.1%)
Population
Population Count 72,882 70,305 143,187

Table 20 presents the profile of Tuguegarao City in terms of

gender. It shows the total estimated population as of 2014 of

143,187, of which 72,882 or 50.9% is male and 70,305 or 49.1% is

female.
50
 51

Table 21. Gender and Development Budget and Expenditure Analysis

Actual Horizont Benefi

Vertical
Appropriation Cost/ al ciarie
Analysis
Expenditure Analysis s
GAD Mandate Gender and
Variance Rate
Gender Issue Development PPAs
1. Gender
Stereotyping
GAD Advocacy
2012 3%
335,000 326,000 9,000
2013 0% 0.28
417,000 416,508 492
2014 6% -0.03
429,200 402,500 26,700
2.
Marginalization
Functional
Literacy
a. Agricultural
Modernization
2012 1%
416,000 413,064 2,936
2013 0% 0.45
601,000 600,556 444
2014 5% -0.22
490,000 466,266 23,734
b. Organic
Fertilizer (BUB)
 52

2012
2013
2014 24%
40,000 30,500 9,500
c. Health and
Sanitation
2012 43%
100,000 57,275 42,725
2013 76% -0.89
27,000 6,558 20,443
2014 59% 5.29
100,000 41,279 58,721
d. Skills
Upgrading for
Rural Health
Midwives & Nurses
on BEMONC-BUB
2012
2013
2014 100%
140,000 - 140,000
e. STD/HIV/AIDS
Prevention-BUB
2012
2013
2014 100%
40,000 - 40,000
f. Population
Management
Program
 53

2012 45%
100,000 54,600 45,400
2013 6% -0.86
8,000 7,500 500
2014 68% 2.01
70,000 22,580 47,420
g. Physical
Fitness
2012 10%
200,000 180,000 20,000
Female
- 50
2013 0% 0.11
200,000 199,500 500 Male-
10
Female
- 203
2014 30% -0.65
100,000 70,000 30,000 Male-
676
h. Cultural
Development
2012 1%
123,000 122,363 637
2013 0% -0.19
99,000 99,000 -
2014 6% 1.86
300,000 283,106 16,894
i. Information
Technology
2012 72%
65,000 18,074 46,926
2013 24% 0.10
 54

26,000 19,884 6,116

2014 100% -1.00
10,000 - 10,000
j. Livestock
Development
2012 66%
50,000 17,208 32,792
2013 0% 13.49
250,000 249,278 722
2014 0% 0.61
401,000 400,523 477
k. Livelihood
Development
2012 32%
400,000 271,633 128,368
2013
2014
l. Environmental
Management
2012 0%
407,000 406,750 250
2013
2014
m. Peace and
Order
2012 26%
120,000 88,800 31,200
2013
2014
n. Good
 55

Governance
2012 0%
233,000 232,716 284
2013
Female
- 289
2014
Male-
154
o. Cooperative
Development
2012 0%
121,000 120,399 601
2013 18% -0.32
100,000 81,778 18,223
2014
p. Alternative
Learning System
2012 0%
1,235,000 1,234,843 158
2013
2014
q. Functional
Literacy Program
9
2012 9%
100,000 1,210 8,790
2013 32% -0.30
94,000 63,920 30,080
2014
r. Child Friendly
Barangay Program
 56

2012 100%
100,000 - 100,000
2013
2014
Special projects
a. Scholarship &
Student
Assistance
Program
2012 0%
1,835,000 1,834,619 381
2013 21% 0.04
2,426,000 1,908,240 517,760
Female
-123
2014 1,728,83 55% -0.26
3,148,000 1,419,169 Male-
1
230
b. Science &
Technology
Scholarship
2012 57%
523,000 224,000 299,000
2013 52% -0.83
80,000 38,500 41,500
2014 100% -1.00
400,000 - 400,000
c. Music & Arts
Scholarship
2012 31%
400,000 277,000 123,000
2013 1% 0.14
 57

320,000 316,760 3,240

Female
- 30
2014 1% 0.25
400,000 397,500 2,500 Male-
19
Health and
Nutrition
a. Stroke
Tricycle Phase
Out (BUB)
2012
2013
2014 100%
160,000 - 160,000
b. Nutrition
Program
2012 3%
1,000,000 968,960 31,040
2013 17% -0.10
1,049,000 874,145 174,855
Female
- 9261
2014 4% 0.70
1,548,800 1,485,488 63,312 Male-
10010
c. Gulayan sa
Paaralan (BUB)
2012
2013
2014 4%
2,600,000 2,484,000 116,000
 58

d. Kalusugan
Pangkalahatan
(BUB)
2012
2013
2014 100%
40,000 - 40,000
e. COPD &
Respiratory
Infection
Prevention for
Trycicle DRivers-
BUB
2012
2013
2014 100%
44,000 - 44,000
f. Health
Services
2012
2013

2014 3,193,66 29%

10,919,000 7,725,337
3
g. Healthy City
Program
2012 100%
150,000 - 150,000
2013 10%
5,000 4,511 489
 59

2014
Protective
Services
a. Traffic
Management
2012
2013
2014 3%
200,000 193,850 6,150
Sports &
Recreation
a. Physical
Fitness/Sports
Development
2012 45%
1,650,000 908,376 741,624
2013 0% -0.26
669,100 668,740 360
Female
- 128
2014 27% 0.48
1,350,000 989,119 360,881 Male-
296
Social Welfare
a. Practical
Skills Dev't
2012
2013
2014 100%
13,000 - 13,000
b. Food/Cash for
 60

Work
2012
2013
2014 100%
20,500 - 20,500
c. Community-
Based Monitoring
System
2012
2013
2014 30%
600,000 417,975 182,025
d. Search for
Outstanding Youth
Leaders
2012 0%
258,000 257,423 577
2013
Female
- 16
2014 2%
250,000 245,077 4,924 Male-
18
e. Senior
Citizen's Dev't
Program
2012 12%
300,000 262,640 37,360
2013 7% -0.10
255,000 236,940 18,060
2014 11% 0.68
 61

450,000 398,851 51,149

f. MDG
Localization
2012 3%
530,000 512,130 17,870
2013 15% -0.86
85,500 73,000 12,500
Female
- 252
2014 50% -0.32
100,000 50,000 50,000 Male-
239
g. Donations Day
Care Program
2012
2013
2014 0%
3,420,000 3,420,000 -
Obstacles to
Personhood
Development
Functional
Literacy
a. Good
Governance
2012
2013 0%
66,000 65,855 145
2014 4% 1.93
200,000 192,948 7,052
Social Welfare
 62

a. Assistance to
Individuals in
Crisis Situation
2012
2013
2014 2%
4,700,000 4,598,562 101,438
b. Assistance for
Physical
Restoration
2012
2013
2014 0%
94,500 94,500 -
c. Educational
Assistance
2012
2013
2014 50%
189,000 94,500 94,500
d. Assistance for
Youth Offenders
2012
2013
2014 25%
56,700 42,747 13,953
e. Self-
Employment
Assistance Grants
2012
 63

2013
2014 7%
8,156,700 7,599,265 557,435
f. Local Disaster
Risk Reduction
and Management
2012
2013
2014 0%
29,350,000 29,350,000 -
Poverty Reduction
a.
Entrepreneurial &
Livelihood
Program
2012
2013 0%
97,000 96,929 71
2014 23% 0.59
200,000 154,598 45,402
b. Basic Skills
Training-BUB
2012
2013
2014 97%
100,000 3,000 97,000
c. One Barangay
One Livelihood
(OBOL)
2012
 64

2013
2014 52%
410,000 196,304 213,696
d. Charcoal
Briquetting-BUB
2012
2013
2014 100%
100,000 - 100,000
Environment
a. Climate Change
Resiliency
2012
2013 0%
176,000 175,300 700
2014 41% 0.01
300,000 176,370 123,630
b. Urban
Greening-BUB
2012
2013
2014 7%
100,000 92,880 7,120
c. Search for
Cleanest Barangay
2012
2013 100%
40,000 - 40,000
2014 17%
150,000 124,000 26,000
 65

Agricultural
Modernization
1. Crop
Production
a. Seedling
Stations and
Dispersal
2012
2013

2014 1,169,41 30%

3,850,000 2,680,585
5
b. High Value
Comm'l Crops &
Corn Seeds-BUB
2012
2013
2014 0%
100,000 100,000 -
c. Balanced
Fertilization
Strategy
2012
2013
2014 70%
450,000 135,714 314,286
d. Post Harvest
Facilities
2012
2013
 66

2014 51%
560,000 275,800 284,200
e. Mechanized
Farming
2012
2013
2014 51%
440,000 215,800 224,200
f. Irrigation
Pumps
2012
2013
2014 59%
752,595 306,000 446,595
2. Fishery
Development
a. City Demo Farm
and Hatchery
2012
2013
2014 72%
500,000 139,401 360,599
3. Livestock
Development
a. Animal Health
Mgt.
2012
2013
2014 33%
675,000 449,196 225,804
 67

b. Animal
Profiling
2012
2013
2014 20%
155,000 124,250 30,750
c. Animal
Production - AI
2012
2013
2014 87%
60,000 8,000 52,000
Agricultural
Fishery &
Forestry
Equipment
a. Four Wheel
Drive Tractor
2012
2013

2014 1,500,00 100%

1,500,000 -
0
b. Corn Harvester
2012
2013
2014 100%
500,000 - 500,000
5. Phil. Rural
Development
 68

Program
a. Dairy Industry
Project-PRDD
2012
2013

2014 1,000,00 100%

1,000,000 -
0
b. Promotions &
Trade Fairs
2012
2013
2014 4%
472,000 453,822 18,178
c. Tug. City
Integrated
flooding Control
System (FS)
2012
2013

2014 5,000,00 100%

5,000,000 -
0
d. School
Buildings-BUB
2012
2013
2014 100%
480,000 - 480,000
e. School Water
 69

and Sanitation
Facilities-BUB
2012
2013
2014 100%
120,000 - 120,000
f. Health
Facility
Enhancement
2012
2013
2014 100%
880,000 - 880,000
f. Farm to Market
Road (PRDP)
2012
2013

2014 4,000,00 100%

4,000,000 -
0
g. Road
Concreting (Farm
to Market Road)-
BUB
2012
2013

2014 1,198,00 100%

1,198,000 -
0
h. Road
 70

Concreting
2012
2013
2014 4%
10,000,000 9,600,871 399,129
i.
Upgrading/Improve
ment of Don
Domingo Public
Market - Phase 2
2012
2013

2014 15,000,0 100%

15,000,000 -
00
j. Completion of
Central Market -
Phase VII
2012
2013

2014 4,923,75 98%

5,000,000 76,245
5
k.
Upgrading/Improve
ment of
Slaughterhouse
2012
2013
2014 44%
 71

1,500,000 840,094 659,906

l. Landbanking

2012 1,903,44 100%

1,903,448 -
8

2013 5,000,00 100%

5,000,000 -
0

2014 5,000,00 100%

5,000,000 -
0
m. Construction
of Main Drainage
Line/Structures
2012

2013 1,076,49 22%

5,000,000 3,923,503
7

2014 7,616,61 76% -0.39

10,000,000 2,383,387
3
n. Tug. City Hall
Master
Development Plan
2012
2013

2014 3,272,66 65%

5,000,000 1,727,334
6
Institutional
 72

Development
a. City
Development
Planning
2012 9%
441,500 402,053 39,447
2013 5% -0.61
166,500 157,394 9,106
Female
- 42
2014 13% 2.27
591,500 514,431 77,069 Male-
30
b. Barangay
People's Day
2012 13%
10,000 8,700 1,300
2013
2014 35%
1,050,000 682,710 367,290
c. Public
Financial Mgt.
Assessment
Program
2012
2013
2014 59%
40,000 16,500 23,500
d. Anti-Red Tape
Campaign
2012 86%
 73

460,000 63,900 396,100

2013 6% 0.59
108,000 101,325 6,675
2014 16% 1.41
290,000 244,075 45,925
e. Motor Vehicle
2012
2013

2014 3,991,01 54%

7,365,518 3,374,500
8
f. Barangay
Development
Planning
2012
2013 0%
347,000 346,273 727
2014
Violence
Women Welfare
Program
2012
2013
2014 8%
4,656,344 4,276,430 379,914
Special Social
Services
2012
2013
 74

2014 0%
51,096 51,096 -
Protective
Services
a. Peace & Order
2012
2013 0%
1,550,000 1,549,273 727

2014 1,852,09 81% -0.71

2,300,000 447,905
5
Phil. Rural Dev't
Program
a.
Electrification,
Power and Energy
System
2012
2013
2014 4%
2,500,000 2,401,642 98,358
b. Installation
of Street
Lights/Traffic
Lights, CCTVs &
Directional Signs
2012
2013
2014 92%
12,500,000 965,508 11,534,4
 75

92
Discrimination
Functional
Literacy
a. Alternative
Learning System
2012
2013 0%
1,505,000 1,500,701 4,299
2014 2% 0.14
1,742,000 1,715,525 26,475
Social Welfare
a. Young Adults
with Disabilities
2012 72%
140,000 39,750 100,250
2013 47% 1.21
166,000 87,770 78,230
2014 54% 1.59
500,000 227,723 272,277
b. Child Friendly
Barangay Program
2012
2013 12%
75,000 66,200 8,800
2014 0% 0.51
100,000 100,000 -
c. Program for
Street Children-
BUB
 76

2012
2013
2014 100%
40,000 - 40,000
d. Ibanag
Cultural Heritage
Development
2012 3%
4,050,000 3,909,563 140,437
2013 0% 0.29
5,053,500 5,052,636 865
2014 4% 0.35
7,091,800 6,811,814 279,986
Other Project
City Cemeteries

2012 3,399,34 24%

14,000,000 10,600,658
2
2013 13% -0.75
3,000,000 2,597,723 402,277
2014
GRAND TOTAL

2012 75,106,9
141,972,206 66,865,211 95

2013 149,733,
283,464,412 133,730,423
989
2014
141,492,206 66,865,211 74,626,9
 77

95

Table 22. Gender and Development Budget and Expenditure Percentage

% of GAD Budget
Year Total Budget Minimum Requirement (5%) GAD Budget from Total Budget
2012 477,015,000.00 23,850,750 33,854,948 7.10%
2013 509,311,103.00 25,465,555 27,971,500 5.49%
2014 587,000,000.00 29,350,000 54,791,800 9.33%
1,573,326,103.0
78,666,305.15 116,618,248.00
Total 0
% of Actual GAD
Total Actual Actual GAD Expenditure from
Year Expenditure Minimum Requirement (5%) Expenditure Total Expenditure
2012 482,550,000.00 24,127,500.00 24,288,019.74 5.03%
 78

2013 501,950,000.00 25,097,500.00 21,586,197.94 4.30%

2014 484,970,000.00 24,248,500.00 104,625,836.52 21.57%
Total 1,469,470,000.00 73,473,500.00 150,500,054.20
 79

CHAPTER 4

SUMMARY, CONCLUSION AND RECOMMENDATIONS

This chapter presents the summary, conclusion and

recommendations that were drawn from the results of the gathered

data by the researchers.

Summary

Based on the results of the data gathered, the following

findings were derived:

A. Government Employees

1. Respondents Profile
i. Gender
Majority or 75% of the respondents are female while 25%

are male.
ii. Civil Status
Majority or 83% of the respondents are married while 17%

are single.
iii. Educational Attainment
The entirety of the respondents or 100% are college

graduates.
2. Respondents Extent of Awareness regarding Gender Responsive

Budgeting in Tuguegarao City

 80

Based on the findings, the government employees are very

much aware regarding Gender Responsive Budgeting in Tuguegarao

City.

3. Involvement in the budgeting process of Tuguegarao City

i. Involvement
Majority of the respondents are involved in the budgeting

process of Tuguegarao City

ii. Particular Involvement
Majority of the respondents are representative of the

Local Government Unit of Tuguegarao City

4. Respondents Assessment Regarding The Implementation Of Gender

Responsive Budgeting
Based on the findings, the respondents assessed the

implementation of gender responsive budgeting in Tuguegarao

City as excellent.
5. Respondents Assessment Of Gender Responsive Budgeting In

Poverty Reduction
The respondents perceived the items to be very

satisfactory regarding their assessment gender responsive

budgeting in poverty reduction.

6. Respondents Perception on the Problems Encountered in the

Implementation of Gender Responsive Budgeting

Majority of the respondents perceived Lack of

orientation and communication of information as a problem

encountered in the implementation of Gender Responsive

Budgeting.

B. Beneficiaries
 81

1. Respondents Profile

1.1 Gender

Majority of the respondents are male with a

percentage of 60% while female are 40%.

1.2 Age

Majority of the respondents are in the age bracket

of 15-25 with a percentage of 58%. 32% are between 26-

35, 7% are between 36-45 and 3% are between the ages of

46 and above.

1.3 Educational Attainment

Majority of the respondents are college undergrad

with a percentage of 50%. 22% are elementary graduate,

35 or 23% are high school graduate and 7 or 5% are

college graduate.

1.4 Working Status

Majority of the respondents are not working with a

percentage of 55% and 45% are working.

1.5 The Reason For Unemployment

Majority of the respondents are studying with a

percentage of 91%. 5% have temporary illness or

disability and 4% have permanent disability.

 82

1.6 GAD program

Majority of the respondents are from the education

program of GAD with a percentage of 58%. 35% are in

economic activity, 3% are in nutrition and 4% are in

health.

2. Profile of Tuguegarao in Terms of Gender

Of the total estimated population as of 2014 of

143,187, 72,882 or 50.9% is male and 70,305 or 49.1% is

female.

3. Respondents perception regarding the extent of the

service of the agency

3.1 Satisfaction of the Service of the Agency

The respondents perceived the service of the agency as

good.

3.2 Visit On The Office Of The Agency Before Their First

Payout.

Majority of the respondents visited one-five times

with a percentage of 99% and 1% visited six-ten times.

3.3 Do They Receive Payouts on Time

 83

The respondents perception whether they receive

payouts on time is sometimes.

4. Extent that the Gender and Development program of

Tuguegarao City has promoted gender sensitivity and

gender responsiveness

During 2012, the budget of Tuguegarao City is 5%

Gender-Responsive. In 2013, the city budget is not gender

responsive because the percentage of GAD programs was

only 4%. In 2014, the budget of Tuguegarao City is 22%

gender responsive.

Conclusion

Based on the findings from the data gathered through the

questionnaire, we therefore conclude that the government

employees are aware of the Gender Responsive Budgeting in

Tuguegarao City. The majority of the respondents perceive that

the Gender Responsive Budgeting in Tuguegarao City is well and

excellently implemented. Based on the findings from the data

gathered from the Annual Development Plan, Tuguegarao Citys 2012

annual budget is 7.10% gender responsive, 2013 annual budget is

5.49% gender responsive, and 2014 annual budget is 9.33% gender

responsive. Based on the findings from the data gathered from the

Annual Report, Tuguegarao Citys 2012 annual expenditure is 5.03%

 84

gender responsive, 2013 annual expenditure is not gender

responsive at 4.30%, and 2014 annual expenditure is 21.57% gender

responsive. Based on the Accomplishment Report the gender

responsiveness of GAD programs are not ascertained due to lack of

disaggregated data.

Recommendations:

Based on the findings, the following recommendations were

drawn:

1. The respondents recommended and suggested that there

should be faster release of payout since it is the main

issue regarding the Gender and Development programs.

2. The respondents also recommended and suggested that

there should be faster processing of application and

better service and assistance from the agency to

improve or maintain the implementation of Gender and

Development programs.

3. The researchers recommend that the Local Government of

Tuguegarao City

4. The researchers recommend that GAD Focal Person must

require that agencies submit disaggregated data about

the programs.
 85

REFERENCES
 86

Appendices

Saint Paul University Philippines

Tuguegarao City, Cagayan 3500

Name (Optional): ___________________________________ Age: ___

Gender: Male Female

Civil Status: Single Married Others:_________

Educational Attainment:

Elementary

High School

College
 87

None

Occupation: _____________

Direction: Put a checkmark on the space provided corresponding to your

answer.

I. Extent of awareness
Very Much Aware 5
Much Aware 4
Aware 3
Not Aware 2
Never Heard 1

1. The extent of your awareness on the following: 5 4 3 2 1

a. Gender Responsive Budgeting
b. Gender Responsive Budgeting in gender
equality
c. Gender Responsive Budgeting in women
empowerment
d. Process of Budgeting
e. People involved in the budgeting process
f. The proposed and implemented projects
through Gender Responsive Budgeting in
Tuguegarao City

II. Involvement in the budgeting process of Tuguegarao City

1. Are you involved in the Gender Responsive Budgeting of
Tuguegarao City?
Yes
No

2. What is your involvement?

Representative of Civil Society Organization
 88

Representative of the Local Government Unit

Chairperson
Vice-Chairperson
Member of the community assembly
Others please specify: ___________________

III. Assessment of the implementation of Gender Responsive Budgeting

Excellent 5
Very Good 4
Good 3
Poor 2
Very Poor 1

5 4 3 2 1
1. Completion of projects under Annual Gender
and Development Plan
2. Participation of the representative of the
Government
3. Participation of Civil Society Organizations
4. The community assembly in analyzing poverty
situation and identifying possible projects.
5. Monitoring project status and implementation
6. Gender Responsive Budgeting in promoting
transparency and accountability
7. Gender Responsive Budgeting in promoting
gender equality
8. Gender Responsive Budgeting in empowering
women
9. The local government unit of Tuguegarao City
in following the guidelines of Gender
Responsive Budgeting
10. The Gender Responsive Budgeting in
Tuguegarao City

IV. Gender Responsive Budgeting in Poverty Reduction

 89

Outstanding 5
Very Satisfactory 4
Satisfactory 3
Moderately Satisfactory 2
Needs Improvement 1
5 4 3 2 1
1. Gender Responsive Budgeting Projects in
giving opportunity for employees.
2. Gender Responsive Budgeting Projects in
supplying health services
3. Gender Responsive Budgeting Projects in
delivering quality education
4. Gender Responsive Budgeting Projects towards
increasing purchasing power.

V. Problems Encountered in the Implementation of Gender Responsive

Budgeting
Lack of Compliance of the Civil Society Organizations
Lack of Compliance of the Local Government Unit representatives
The guidelines are not followed
Lack of Participation of the Civil Society Organizations
Confusion in the guidelines
Lack of orientation and communication of information
Priority projects are not prioritized
Others please specify: __________________________

Saint Paul University Philippines

Tuguegarao City, Cagayan 3500

 90

We appreciate your help in evaluating this program. Please put a

check (/) in the space next to the answer of your choice or write
in the space provided as the case may be.

Name (Optional):________________________________________________

Gender: ____ Male

____ Female
Age: ____ 15-25
____ 26-35
____ 36-45
____ 46 & Above
Educational Attainment:

____ Elementary Graduate

____ High School Graduate
____ College Undergrad
____ College Graduate
Others please specify: ________________________

Working: ____ Yes

____ No
If yes, what is your job position? ______________
If no:
____ Studying
____ Home Body
____ Retired
____ Waiting for results
____ Waiting for reopening
____ Temporary illness or disability
____ Permanent disability
Other reasons: ______________________________

Program ()

1. Education
 91

2. Economic Activity

3. Sanitation

4. Nutrition

5. Health

6. Other Services

1. When you applied for your grant, how good was the service
from the Agency?
____ Very good
____ Good
____ Not so much
____ Not at all

2. Before first payout, how many times did you visit any office
of the Department before the first payout was made?
____ 1-5
____ 6-10
____ 11-15
____ 16 and more

3. Do you receive the payout on time?

____ Yes
____ Sometimes
____ No
____ Never

SUGGESTIONS AND RECOMMENDATIONS

Directions: Please put a check (/) for the following
suggestions that you wish to recommend. Your suggestion is
not only limited to one. You can check two or more
suggestions if you wish to.
 92

______ Better agency service and assistance

______ Faster processing of application

______ Faster release of payout

Other suggestions:
____________________________________________________________
__________________________________________________________
___________________________________________________________

Saint Paul University Philippines

Tuguegarao City, Cagayan 3500

Lagyan ng tsek (/) ang puwang bago ang iyong napiling sagot o
kaya naman ay isulat ang iyong sagot kung maaari.
 93

Pangalan (Opsyonal): ___________________________________________

Kasarian: ____ Lalaki

____ Babae

Edad: ____ 15-25

____ 26-35
____ 36-45
____ 46 at Pataas

Naabot na Edukasyon:

____ Elementarya
____ Sekondarya
____ Undergrad sa Kolehiyo
____ Kolehiyo
Ibang sagot: ____________________________

Working: ____ Oo

____ Hindi

Kung oo, ano ang iyong trabaho? ______________

Kung hindi:

____ Nag-aaral
____ Home Body
____ Nagretiro
____ Naghihintay ng resulta ng aplikasyon
____ Naghihintay ng pagbubukas ng trabaho
____ Pansamantalang karamdaman
____ Permanenteng karamdaman
Ibang rason : ___________________________

Programa ()

1. Edukasyon

2. Aktibidad na pang Ekonomiya

3. Sanitasyon/ Kalinisan
 94

4. Nutrisyon

5. Kalusugan

6. Ibang Serbisyo

1. Noong nag-apply ka para sa grant, gaano kaayos ang serbisyo

ng ahensya?
____ Lubos na maayos
____ Maayos
____ Hindi gaanong maayos
____ Hindi maayos

2. Bago ang unang payout, ilang beses kang bumalik sa kahit na

anong opisina ng ahensya?
____ 1-5
____ 6-10
____ 11-15
____ 16 at pataas

3. Natatanggap mo ba ang payout sa tamang panahon?

____ Oo
____ Minsan
____ Hindi
____ Hindi ni Minsan

SUHESTIYON AT REKOMENDASYON
Direksyon: Lagyan ng tsek (/) ang mga suhestiyon na nais
mong irekumenda. Maaaring pumili ng higit sa isa.

______ Mas magandang serbisyo mula sa ahensya

______ Mas mabilis na pagproseso ng aplikasyon

______ Mas mabilis na pagbigay ng payout

 95

Ibang suhestiyon:
____________________________________________________________
__________________________________________________________
___________________________________________________________

CURRICULUM VITAE

Name : Mark Anthony D. Bautista

Birth Date : April 11, 1994
Age : 21
Address : 124 Tuliao street Atulayan sur,
Tuguegarao city
Civil Status : Single
 96

Religion : Roman Catholic

Name of Parents
Father : Virgilio P. Bautista
Mother : Myrna D. Bautista

Educational Attainment
Elementary : Tuguegarao East Central School
High School : Cagayan National High School
College : Saint Paul University Philippines

Affiliation
Junior Philippine Institute of Accountants

CURRICULUM VITAE

Name : Eugenio P. Umayam Jr.

Birth Date : October 11, 1995
Age : 20
Address : Minante 1, Cauayan City, Isabela
Civil Status : Single
Religion : Roman Catholic
 97

Name of Parents
Father : Eugenio B. Umayam Sr.
Mother : Julieta P. Umayam

Educational Attainment
Elementary : Benito Soliven Central School
High School : Our Lady of the Pillar College-Cauayan
College : St. Paul University Philippines

Affiliation
Junior Philippine Institute of Accountants

CURRICULUM VITAE

Name : Clarence T. Fajardo

Birth Date : April 13, 1995
Age : 20
Address : Purok 4 Cabaruan,Cauayan City, Isabela
Civil Status : Single
Religion : Roman Catholic
 98

Name of Parents
Father : Edilberto O. Fajardo
Mother : Myrnalyn T. Fajardo

Educational Attainment
Elementary : Cauayan South Central School
High School : Our Lady of the Pillar College-Cauayan
College : St. Paul University Philippines

Affiliation
Junior Philippine Institute of Accountants

CURRICULUM VITAE

Name : Angelu Frances M. Felipe

Birth Date : October 11, 1995
Age : 20
Address : # 8 Mallilin St. Ugac Norte, Tuguegarao
City, Cagayan
Civil Status : Single
 99

Religion : Roman Catholic

Name of Parents
Father : Arthur J. Felipe
Mother : Riella M. Felipe

Educational Attainment
Elementary : Nabaccayan Central Elementary School
High School : St. Therese School
College : St. Paul University Philippines

Affiliation
Junior Philippine Institute of Accountants