The GAD budget is a measure mandating agencies and LGUs to provide resources necessary for implementing programs, projects and activities designed to address gender issues and promote women's empowerment and gender equality as identified in their GAD plan. The cost of implementing the GAD plan should at least be 5% of their total budget.

The 5% GAD budget endeavors to directly influence the remaining 95% of agency/LGU budget toward gender-responsiveness.

• Gender-responsive organization : to make these regular programs and projects gender-sensitive to meet the differential needs of women and men who are working within the agency.

• Gender-responsive development planning : to ensure that gender-responsive plans and programs tackle the gender issues and concerns for women empowerment of the agency constituency and external client.