The Local Level Gender Budget Initiative in the Philippines: the case of the bifurcated health program was published in 2006 by UNIFEM and the Women's Action Network for Development (WAND). The document highlights how the application of GRB in Sorsogon City revealed that the painful truth that there was no real functional city health office, the acting city health officer was simply deployed from the Provincial Health Office. Understandably, there was no annual health plan, only an annual procurement plan serving as basis for a health budget allocation.