This document discusses mainstreaming gender and development (GAD) budgeting in the Comprehensive Development Plan (CDP) at the local government unit (LGU) level in the Philippines. It provides the legal basis which mandates that 5% of agency/LGU budgets be allocated to GAD plans and programs. A GAD plan is a set of gender-responsive services, programs and projects carried out over time, while a GAD budget is 5% of the annual budget intended for such plans/projects. The 5% GAD budget can fund activities like gender trainings, advocacy events, and facilities that support women's needs.