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Towards a new dawn
Gender Responsive Budgeting and Planning
Dr. Paramita Majumdar
Senior Consultant, Gender Budgeting and Auditing
Ministry of Women and Child Development
21 September, 2016
National Training Programme on
Public Financial Management & Accountability
for
Group A & Group B Officers, Lok Sabha Secretariat
International Centre for Information Systems and Audit (iCISA)
Noida, Uttar Pradesh
Towards a new dawnUnderstanding Gender
• Gender refers to the socially constructed relationships between
men and women.
• These relationships change over time, space and circumstances.
• Each institution has its own gender culture, that is relationships
between women and men.
• For instance, many Organisations interpret gender issues as
issues only concerning women. This results in only women being
sent to represent the institution at gender forums – resulting in the
marginalisation of gender issues as women’s issues.
Activity – What is the gender culture of your Department?
Compare with any other institution.
List the gender similarities and differences & Identify the reasons
Activity – What is the gender culture of your Department?
Compare with any other institution.
List the gender similarities and differences & Identify the reasons
Towards a new dawn
Exercise: Understanding Gender
Heads
Access to Resources
Decision
Making/Control
regarding the resources
Male Female Male Female
Land
Bank Account
Car
Jewellery
Cash
Towards a new dawn
What are gender commitments in the
Indian context ?
Public Expenditure Programmes
Constitutional Provisions
Legal Framework
Policies
Towards a new dawn
Constitutional Mandate
Article 14 Equal Rights and Opportunities in Political Economic
and Social Spheres
Article 15 Prohibits discrimination on grounds of sex
Article 15(3) Enables affirmative discrimination in favour of women
Article 39 Equal means of livelihood and equal pay for equal
work
Article 42 Just and Humane conditions of work and maternity
relief
Article 51(A)(e) Fundamental Duty to renounce practices, derogatory to
dignity of women
5
Towards a new dawn
Key Legislations with a Gender
perspective
• The Criminal Law (Amendment) Act, 2013
• Sexual Harassment of Women at Workplace (Prevention, Prohibition and
Redressal) Act, 2013
• Right of Children to Free and Compulsory Education Act, 2010
• National Employment Guarantee Act 2006
• Pre-Conception and Pre-Natal Diagnostic Techniques Act, 1994
• The Prohibition of Child Marriage Act, 2006
• Protection of Women from Domestic Violence Act, 2005
• The Equal Remuneration Act, 1976
• Dowry Prohibition Act, 1961
• Maternity Benefit Act, 1961 (Maternity Benefit Amendment Bill 2016 passed in
Rajya Sabha. The bill provides 12 weeks leave for commissioning and adopting mothers and makes it
mandatory to provide creche facility for establishment where the number of workers is 50 and above.
September 23, 2016 6
Towards a new dawn
Institutional Mechanism –
Creating Spaces for Gender Equality
September 23, 2016 7
State
District
Block
Village
• District Collector
• Development Officer/ PO
• Anganwadi Worker
National
State
• State Commission for Women
Towards a new dawn
…..the Gendered India….
Towards a new dawn
Literacy Rate
Share of Literates and Illiterates
September 23, 2016 9
82.14
65.46
74.04
Literacy Rate 1951-2011
Source: Census of India, 2011
Towards a new dawn
Effective Literacy Rate
September 23, 2016 10
2001
2011
Female
FemaleMale
Male
Source: Census of India http://censusindia.gov.in/2011-prov-results/data_files/india/Final_PPT_2011_chapter6.pdf
Towards a new dawn
Source: Registrar General of India
Safety & Security - Declining Child Sex Ratio
2011
2001
09/23/16 11
Towards a new dawn
Crime Against Women
September 23, 2016 12
Source: National Crime Records Bureau, 2014
Towards a new dawn
Levels of Maternal Mortality Ratio,
1997-2012
13
Source: A Presentation on Maternal Mortality Levels (2010-12), Registrar General, India 20th
December 2013
September 23, 2016
Towards a new dawnFemale Workforce Participation 1971-2011
Source - Labour Bureau, Ministry of Labour & Employment, Government of India
Towards a new dawn
Male-Female Ratio in Civil Services
September 23, 2016 15Source: Civil Services Survey 2010, Ministry of Personnel, Public Grievances and
Pensions, Dept. of Administrative Reforms and Public Grievances
Towards a new dawn
India’s Woman Directors
Towards a new dawn
September 23, 2016 17
Source: Dept. of Justice, GOI
Women Judges
Towards a new dawn
Turnout of Women Voters in Parliamentary
General Elections
Year Total
Turnout(%)
Men's
Turnout(%)
Women's
Turnout(%)
Difference in
Turnout(%)
Third (1962) 55.4 63.3 46.6 16.7
Tenth (1991) 57.0 61.6 51.4 10.2
Eleventh (1996) 58.0 62.1 53.4 8.7
Twelfth (1998) 62.0 66.0 58.0 8.0
Thirteenth
(1999)
60.0 64.0 55.7 8.3
Fourteenth
(2004)
58.8 61.7 53.3 8.4
Fifteenth (2009) 58.2 60.2 55.8 4.4
Sixteenth (2014) 66.4 67.09 65.63 1.46
Source: Election Commission of India
September 23, 2016 18
Towards a new dawn
September 23, 2016 19
Percentage of Women MPs in Lok Sabha
Source: Election Commission of India
Towards a new dawn
...... women in powerful
positions are still an exception…
September 23, 2016 20
Towards a new dawn
Gendered India….
• India’s HDI (2015) - 0.609 score (130th
among 188 countries)
based on 3 basic dimensions of human development - a long and healthy life,
access to knowledge and a decent standard of living.
• Improvement in HDI 2015 from 2014 (0.586 score) is attributed
to rise in life expectancy and per capita income
• India’s Neighbours: Sri Lanka (73 rank), China (90), Bhutan
(132), Bangladesh (142), Nepal (145), Pakistan (147) and
Afghanistan (171)
• BRICS Nations: Brazil (75 rank),Russia (50), India(130), China
(90) and South Africa (116)
• Top 3 Countries: Norway, Australia and Switzerland
• Gender Inequality Index (2014) - 0.563 score (130th among
155 countries)
September 23, 2016 21
Towards a new dawn
Gender Budgeting – 10 Years
September 23, 2016 22
2005-06
2006-07
2007-08
2009-10
2011-12
2013-14
2015-16
GB Statement
Charter for GBC
GB Scheme for
Cap.Bldg.
Revised Guidelines for
Outcome Budget issued
Guidelines issued to states
Gender Audit - WG
EFC
Nodal Centres
GA pilot as
part of Internal
Audit
2004 - Expert Group constituted
14th
FC Devolution –
flexibility &
autonomy to the
states
14th
FC Devolution –
flexibility &
autonomy to the
states
Towards a new dawn
September 23, 2016 23
Towards a new dawn
What is Gender Budgeting?
• Gender Budgeting is a process of incorporating a gender
perspective at all stages of policy making:
- Legislation
- Policy formulation
- Planning
- Programme and Scheme formulation,
- Resource allocation
- Implementation and
- Review and impact assessment.
• It tries to determine corrective actions that are required so that
Government Policies, Plans, Programmes, Schemes and Budgets
meet the needs of women and girls as well as men and boys.
• Gender Budgets are not separate budgets for women or for men.
Towards a new dawn
What is Gender Budgeting?
(contd)
• Policies have different outcomes for men and women.
• Gender Budgeting analyses ANY budget in terms of its impact on
women & men, girls & boys. And beyond that for its impact on the
rich and poor, caste, tribe, etc
• It is not about setting aside x% for gender/women or 50% for men
and 50% for women
• It is an approach to developing plans in a participatory way, based
on identifying priority needs – not just of those with voice.
• It requires that women are treated as equal partners in decision
making and implementation rather than only as beneficiaries.
• It challenges gender biases in social norms
• It seeks to attain equity in outcomes
• And corrective reprioritization and reallocation of resources.
Towards a new dawnPFM – At a Glance
WHAT? Public financial management (PFM) is a critical
element in how governments raise and use resources to
meet the public’s needs. The budget process is central
to PFM. PFM deals with the management of public
resources. 3 basic elements of public finance:
1. Public expenditure
2. Revenues
3. Public debt
WHY? Governments have a crucial part to play in generating
economic development. To achieve this, the national
budget is a key policy instrument for setting priorities
over the short and medium term.
Towards a new dawn
PFM – At a Glance
HOW? PFM and the national budget constitute a process – not a
document. The Ministry of Finance usually initiates the process
through Budget Circular, requesting line ministries to submit
projected costs and earnings for the coming financial year. A
political debate takes place, in Parliament/ State Assembly,
before the agreed budget is turned into legislation. The budget
is then implemented, usually by line ministries and other
government agencies. As part of the annual audits and
reviews, implementation is checked against plans and the
original budget. The audits, ideally, feed into an iterative and
cyclical process as a basis for the following year’s budget
proposal. Budget reforms typically attempt to change practices
and reporting to better reflect and demonstrate whether the
underlying objectives are met (programme-based budgets).
Towards a new dawnProcesses of GB
Conceiving
Planning
Approving
Executing
Monitoring
Analysing &
Auditing
How do you
decide for a
new scheme?
Is the Planning
participatory?
Are Plan
Documents Gender
Sensitive
Who plans?
Capacity to plan?
Who approves?
Whether they are
Gender sensitive?
What is approved?
Whether Adequate Staff (M/F) available?
Availability and Adequacy of Resources
Executed as per Guidelines/Flexible?
What to observe and check?
How often?
What to do with the
Monitoring report?
Checking against
what is planned
What is audited? Why?
Who does the audit?
What happens to the audit
report?
Does it impact the planning
process of your Dept.?
Towards a new dawnPFM & GB
Political Parties
Civil Society
Academia/
Research Bodies
The
Legislature
Political
Parties
Civil Society
Internal Audit
Procurement
Boards
Accountant
General
The
Legislature
Civil
Society
Towards a new dawn
Gender Budgeting can be taken up at various
stages:
budget preparation,
post – budget preparation,
implementation and
post-implementation.
Stages of Gender Budgeting
Towards a new dawn
Stages….
GRB a continuous process and can be done
1. At the budget preparation stage1. At the budget preparation stage
(a) Ensure financial appropriations made in budgets match the
needs
(b) Analyse budget estimates (B.E.) for the current year vis-a-vis
revised estimates (R.E.) or actual expenditure (A.E.) of the
previous year and ensure corrective steps are provided for
sufficient and proper and full utilization of budgets of current
year.
2. When the budget is tabled2. When the budget is tabled
(a) Analyse sector wise or ministry/department wise shares of
allocations and expenditure (indicates government’s priorities.)
(b) Analyse the revenue side too – what are the sources of revenue,
subsidies etc and how will they impact men and women)
Towards a new dawn
3. At the budget implementation stage3. At the budget implementation stage
(a) Is the budget being spent in the way it was intended and to
the full extent?
(b) What are the delivery costs ?
(c) Who is receiving subsidies?
(d) Is the budget being spent for the purpose and the people for
which/ whom it is intended?
4. At the post implementation stage4. At the post implementation stage
(a) What have been the outcomes and impact of progs/projects
and schemes and their related budgets?
(b) Assess the impact - Have they met their objectives and
purposes?
Towards a new dawn
HOW?HOW?
September 23, 2016 33
Towards a new dawn
Flexi-fund guidelines for CSS
• Ministry of Finance issued fresh flexi-fund guidelines for the Centrally
Sponsored Schemes, based on the instructions issued by NITI Aayog for
rationalisation of CSS.
• Key Facts -
• Under the new norms, flexi-funds in each CSS has been increased from
the current 10% to 25% for states and 30% for Union Territories. This
means that states if they so desire can set aside 25% of any CSS as flexi-
fund to be spent on any sub-scheme or innovation or component that is in
line with the overall aim and objective of the approved Centrally Sponsored
Scheme.
• States can use the fund to satisfy local requirements in areas affected by
internal security disturbances or to undertake mitigation or restoration
activities in case of natural calamities.
• State governments will have to constitute a state-level sanctioning
committee (SLSC) to avail of the flexi-fund facility. This facility is not for
CSS which emanate from a legislation, like MGNREGA.
Source: http://currentaffairs.gktoday.in/month/current-affairs-september-2016
Towards a new dawn
process product process product process product
policy
formulation
policy
statement
budget
compilation budget
expenditure
on activities outcomes
revenue
collection
Strategy for GB
Analysis at all levels - From Policy to Outcomes
Policy appraisal
(Gender appraisal) Audit
(Gender Audit)
Budget appraisal
(Gender responsive
activities /budget )
Towards a new dawn
September 23, 2016 36
At the Policy level –
Cabinet Notes
Cabinet Notes are central to policy making and successful
execution of different programmes. Gender equity can be
addressed through detailed Cabinet Notes.
The Handbook on writing Cabinet notes, September 2014
explicitly mentions that the aspects of equity, innovation and
public accountability would, to the extent relevant, be
incorporated as Appendix II to the Note. Also focuses on
socio-economic equity in the context of disadvantaged
communities, gender, poverty, etc.
Towards a new dawnAt the Policy level –
EFC/PIB Memorandum
• The specific questions are given below:
• 5.1 Briefly explain the specific objectives of the proposal relating
only to women.
• 5.2 In case the proposal has gender components, please provide the
following information in tabular form as shown below.
Gender Component % of total expenditure on this
component
Component1 ……………
Component 2 …………..
Towards a new dawn
Who will do?
• Different Units and Bureaus / Divisions
• Gender Budget Cells
• Gender Focal Points
• Financial Advisers
• Statistical Units / M&E Units
September 23, 2016 38
Towards a new dawnAt Budget Appraisal Level
• Outcome Budget of the previous year
• The Outcome Budget is a progress card on how Ministries
have used the outlays or funds announced in the annual
budget.
• First introduced as performance budgeting in 1969 to focus
on what is done with the money, for example what is
delivered (outputs) and to whom alongside the traditional
focus on bookkeeping and accounting.
• Since 2005-06, Outcome Budgets have become an integral
part of the budget making process. In 2007-08, gender
integrated in the Outcome Budget guidelines.
September 23, 2016 39
Towards a new dawnBudget Circular 2016-17
• 3.2.6 Under the standing instructions of this Ministry, no provision should
normally be made in the Budget without completion of pre-Budget
scrutiny of a project/scheme. However, where provision has been made
without the necessary scrutiny, such scrutiny should be completed and
appropriate approvals obtained therefor, before the commencement of the
financial year or latest by the time the Budget is passed by the Parliament.
• 11.1 Statement No.20 "Gender Budgeting” in Expenditure Budget Vol.1.
For Budget 2016-2017, all the Ministries are required to prepare the
statement (Budget Estimates 2015-2016, Revised Estimates 2015-2016 and
Budget Estimates 2016-2017, Plan and Non-Plan) which reflect the
respective beneficiary class identification in order to highlight the
quantum of public expenditure earmarked for (a) women specific
programmes (100% provision) and (b) pro-women allocations (at least
30% provision) for gender neutral programmes, in respect of the budget
provisions, administered by various Ministries/Departments and send to
the Budget Division for consolidation along with SBEs for Plan.September 23, 2016 40
Towards a new dawn
September 23, 2016 41
Towards a new dawn
Magnitude of Gender Budget
September 23, 2016 42
42%
tax
devolut
ion to
states
Towards a new dawn
Assessing Outcomes
Through Gender Audit
The general definition of an audit is an evaluation of a person,
organization, system, process, enterprise, project or product. The
word ‘auditing’ has been derived from Latin word “audire” which
means “to hear”
(Source: http://en.wikipedia.org/wiki/Audit)
• Gender Audit is a tool to assess the extent of Gender mainstreaming
accomplished – it helps to assess the differential impact of projects
and policies on women and men.
• The basic assumption of gender audits is that public policy
impacts differently on men and women. The purpose of gender
audits is to lead to changes in public policy that contribute to an
increase in gender equality.
43
Towards a new dawn
Why Gender Audit?
• To monitor and assess the relative progress made in gender
mainstreaming
• To identify areas/schemes/programmes where
district/block/GPs are performing effectively and to pin-point
areas that need attention, i.e. to identify critical gaps and
challenges
• To recommend ways of addressing them and suggest new and
more effective strategies
• To document good practices towards the achievement of
gender equality
09/23/16 44
Towards a new dawn
Dimensions of Gender Audit
Programmatic DimensionsProgrammatic Dimensions Organisational DimensionsOrganisational Dimensions
1. Situational Analysis including
participatory and conventional planning
processes and Annual Plan
Development
2. Policy Analysis including program
design and scheme guidelines and
framework of implementation
3. Budgetary Allocations & Expenditure
4. Monitoring of Implementation progress
including physical achievements,
beneficiary incidence, delivery
mechanisms and partner organisations
5. Evaluation Procedures
1. Gender Policy & Staffing
2. Capacity Building
3. Management Information
Systems
4. Monitoring Systems
(Outcome Budget & RFD)
5. Advocacy, marketing and
communications
09/23/16 45
Towards a new dawn
Towards a new dawn
If budget is an organizational plan stated in monetary
terms, what is the scope for GB?
• Recruitment: Are there aspects of recruitment and induction process
which act as barriers to women?
How successful have measures such quotas for women has been?
What results have they yielded? How can these be improved?
• Training: What kind of discrimination do women trainees face?
What is the attitude of trainers towards women? What has the
experience of women recruits been? Are equal opportunities
available to both men and women for refresher and mid-career
training?
• Promotion: Why is there low representation of women at senior
levels? What barriers do women face? Are there sufficient
opportunities of growth for women officers?
September 23, 2016 47
Part A
Towards a new dawn
If budget is an organizational plan..............
• Welfare: Are HR policies and facilities suitable for women,
such as crèches/restroom/maternity leave etc.?
• Sexual harassment: How are allegations of sexual harassment
dealt with by the officers/Committee? Do policies /
mechanisms exist? What difficulties do women officers face in
reporting sexual harassment / accessing mechanisms?
• Functions/Deployment: What are the duties and functions
assigned to women officers? What are the attitudes of male
colleagues and how do they manifest?
September 23, 2016 48
Towards a new dawnIf budget is an organizational plan.........
Gender Focal Points in each Office can :
– Guide their Department in understanding and implementing legislation,
policies and programmes from gender perspective.
– Assess the situation of women and men and girls and boys in the context
of the services that are delivered across all levels
– Identify factors which prevent women from accessing the service
provided
– Initiate action to correct existing gender gaps.
– Assess the adequacy of budgetary allocations for meeting gender needs
and correcting gender gaps.
– Reprioritize budgetary allocation to address these gaps
– Ensure provisions for gender disaggregated data collection and
compilation. Build expertise /outsource to undertake gender analysis of
data, because data speaks
Part B
Towards a new dawn
majumdarparamita@gmail.com

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Gender Responsive Budgeting and Planning

  • 1. Towards a new dawn Gender Responsive Budgeting and Planning Dr. Paramita Majumdar Senior Consultant, Gender Budgeting and Auditing Ministry of Women and Child Development 21 September, 2016 National Training Programme on Public Financial Management & Accountability for Group A & Group B Officers, Lok Sabha Secretariat International Centre for Information Systems and Audit (iCISA) Noida, Uttar Pradesh
  • 2. Towards a new dawnUnderstanding Gender • Gender refers to the socially constructed relationships between men and women. • These relationships change over time, space and circumstances. • Each institution has its own gender culture, that is relationships between women and men. • For instance, many Organisations interpret gender issues as issues only concerning women. This results in only women being sent to represent the institution at gender forums – resulting in the marginalisation of gender issues as women’s issues. Activity – What is the gender culture of your Department? Compare with any other institution. List the gender similarities and differences & Identify the reasons Activity – What is the gender culture of your Department? Compare with any other institution. List the gender similarities and differences & Identify the reasons
  • 3. Towards a new dawn Exercise: Understanding Gender Heads Access to Resources Decision Making/Control regarding the resources Male Female Male Female Land Bank Account Car Jewellery Cash
  • 4. Towards a new dawn What are gender commitments in the Indian context ? Public Expenditure Programmes Constitutional Provisions Legal Framework Policies
  • 5. Towards a new dawn Constitutional Mandate Article 14 Equal Rights and Opportunities in Political Economic and Social Spheres Article 15 Prohibits discrimination on grounds of sex Article 15(3) Enables affirmative discrimination in favour of women Article 39 Equal means of livelihood and equal pay for equal work Article 42 Just and Humane conditions of work and maternity relief Article 51(A)(e) Fundamental Duty to renounce practices, derogatory to dignity of women 5
  • 6. Towards a new dawn Key Legislations with a Gender perspective • The Criminal Law (Amendment) Act, 2013 • Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013 • Right of Children to Free and Compulsory Education Act, 2010 • National Employment Guarantee Act 2006 • Pre-Conception and Pre-Natal Diagnostic Techniques Act, 1994 • The Prohibition of Child Marriage Act, 2006 • Protection of Women from Domestic Violence Act, 2005 • The Equal Remuneration Act, 1976 • Dowry Prohibition Act, 1961 • Maternity Benefit Act, 1961 (Maternity Benefit Amendment Bill 2016 passed in Rajya Sabha. The bill provides 12 weeks leave for commissioning and adopting mothers and makes it mandatory to provide creche facility for establishment where the number of workers is 50 and above. September 23, 2016 6
  • 7. Towards a new dawn Institutional Mechanism – Creating Spaces for Gender Equality September 23, 2016 7 State District Block Village • District Collector • Development Officer/ PO • Anganwadi Worker National State • State Commission for Women
  • 8. Towards a new dawn …..the Gendered India….
  • 9. Towards a new dawn Literacy Rate Share of Literates and Illiterates September 23, 2016 9 82.14 65.46 74.04 Literacy Rate 1951-2011 Source: Census of India, 2011
  • 10. Towards a new dawn Effective Literacy Rate September 23, 2016 10 2001 2011 Female FemaleMale Male Source: Census of India http://censusindia.gov.in/2011-prov-results/data_files/india/Final_PPT_2011_chapter6.pdf
  • 11. Towards a new dawn Source: Registrar General of India Safety & Security - Declining Child Sex Ratio 2011 2001 09/23/16 11
  • 12. Towards a new dawn Crime Against Women September 23, 2016 12 Source: National Crime Records Bureau, 2014
  • 13. Towards a new dawn Levels of Maternal Mortality Ratio, 1997-2012 13 Source: A Presentation on Maternal Mortality Levels (2010-12), Registrar General, India 20th December 2013 September 23, 2016
  • 14. Towards a new dawnFemale Workforce Participation 1971-2011 Source - Labour Bureau, Ministry of Labour & Employment, Government of India
  • 15. Towards a new dawn Male-Female Ratio in Civil Services September 23, 2016 15Source: Civil Services Survey 2010, Ministry of Personnel, Public Grievances and Pensions, Dept. of Administrative Reforms and Public Grievances
  • 16. Towards a new dawn India’s Woman Directors
  • 17. Towards a new dawn September 23, 2016 17 Source: Dept. of Justice, GOI Women Judges
  • 18. Towards a new dawn Turnout of Women Voters in Parliamentary General Elections Year Total Turnout(%) Men's Turnout(%) Women's Turnout(%) Difference in Turnout(%) Third (1962) 55.4 63.3 46.6 16.7 Tenth (1991) 57.0 61.6 51.4 10.2 Eleventh (1996) 58.0 62.1 53.4 8.7 Twelfth (1998) 62.0 66.0 58.0 8.0 Thirteenth (1999) 60.0 64.0 55.7 8.3 Fourteenth (2004) 58.8 61.7 53.3 8.4 Fifteenth (2009) 58.2 60.2 55.8 4.4 Sixteenth (2014) 66.4 67.09 65.63 1.46 Source: Election Commission of India September 23, 2016 18
  • 19. Towards a new dawn September 23, 2016 19 Percentage of Women MPs in Lok Sabha Source: Election Commission of India
  • 20. Towards a new dawn ...... women in powerful positions are still an exception… September 23, 2016 20
  • 21. Towards a new dawn Gendered India…. • India’s HDI (2015) - 0.609 score (130th among 188 countries) based on 3 basic dimensions of human development - a long and healthy life, access to knowledge and a decent standard of living. • Improvement in HDI 2015 from 2014 (0.586 score) is attributed to rise in life expectancy and per capita income • India’s Neighbours: Sri Lanka (73 rank), China (90), Bhutan (132), Bangladesh (142), Nepal (145), Pakistan (147) and Afghanistan (171) • BRICS Nations: Brazil (75 rank),Russia (50), India(130), China (90) and South Africa (116) • Top 3 Countries: Norway, Australia and Switzerland • Gender Inequality Index (2014) - 0.563 score (130th among 155 countries) September 23, 2016 21
  • 22. Towards a new dawn Gender Budgeting – 10 Years September 23, 2016 22 2005-06 2006-07 2007-08 2009-10 2011-12 2013-14 2015-16 GB Statement Charter for GBC GB Scheme for Cap.Bldg. Revised Guidelines for Outcome Budget issued Guidelines issued to states Gender Audit - WG EFC Nodal Centres GA pilot as part of Internal Audit 2004 - Expert Group constituted 14th FC Devolution – flexibility & autonomy to the states 14th FC Devolution – flexibility & autonomy to the states
  • 23. Towards a new dawn September 23, 2016 23
  • 24. Towards a new dawn What is Gender Budgeting? • Gender Budgeting is a process of incorporating a gender perspective at all stages of policy making: - Legislation - Policy formulation - Planning - Programme and Scheme formulation, - Resource allocation - Implementation and - Review and impact assessment. • It tries to determine corrective actions that are required so that Government Policies, Plans, Programmes, Schemes and Budgets meet the needs of women and girls as well as men and boys. • Gender Budgets are not separate budgets for women or for men.
  • 25. Towards a new dawn What is Gender Budgeting? (contd) • Policies have different outcomes for men and women. • Gender Budgeting analyses ANY budget in terms of its impact on women & men, girls & boys. And beyond that for its impact on the rich and poor, caste, tribe, etc • It is not about setting aside x% for gender/women or 50% for men and 50% for women • It is an approach to developing plans in a participatory way, based on identifying priority needs – not just of those with voice. • It requires that women are treated as equal partners in decision making and implementation rather than only as beneficiaries. • It challenges gender biases in social norms • It seeks to attain equity in outcomes • And corrective reprioritization and reallocation of resources.
  • 26. Towards a new dawnPFM – At a Glance WHAT? Public financial management (PFM) is a critical element in how governments raise and use resources to meet the public’s needs. The budget process is central to PFM. PFM deals with the management of public resources. 3 basic elements of public finance: 1. Public expenditure 2. Revenues 3. Public debt WHY? Governments have a crucial part to play in generating economic development. To achieve this, the national budget is a key policy instrument for setting priorities over the short and medium term.
  • 27. Towards a new dawn PFM – At a Glance HOW? PFM and the national budget constitute a process – not a document. The Ministry of Finance usually initiates the process through Budget Circular, requesting line ministries to submit projected costs and earnings for the coming financial year. A political debate takes place, in Parliament/ State Assembly, before the agreed budget is turned into legislation. The budget is then implemented, usually by line ministries and other government agencies. As part of the annual audits and reviews, implementation is checked against plans and the original budget. The audits, ideally, feed into an iterative and cyclical process as a basis for the following year’s budget proposal. Budget reforms typically attempt to change practices and reporting to better reflect and demonstrate whether the underlying objectives are met (programme-based budgets).
  • 28. Towards a new dawnProcesses of GB Conceiving Planning Approving Executing Monitoring Analysing & Auditing How do you decide for a new scheme? Is the Planning participatory? Are Plan Documents Gender Sensitive Who plans? Capacity to plan? Who approves? Whether they are Gender sensitive? What is approved? Whether Adequate Staff (M/F) available? Availability and Adequacy of Resources Executed as per Guidelines/Flexible? What to observe and check? How often? What to do with the Monitoring report? Checking against what is planned What is audited? Why? Who does the audit? What happens to the audit report? Does it impact the planning process of your Dept.?
  • 29. Towards a new dawnPFM & GB Political Parties Civil Society Academia/ Research Bodies The Legislature Political Parties Civil Society Internal Audit Procurement Boards Accountant General The Legislature Civil Society
  • 30. Towards a new dawn Gender Budgeting can be taken up at various stages: budget preparation, post – budget preparation, implementation and post-implementation. Stages of Gender Budgeting
  • 31. Towards a new dawn Stages…. GRB a continuous process and can be done 1. At the budget preparation stage1. At the budget preparation stage (a) Ensure financial appropriations made in budgets match the needs (b) Analyse budget estimates (B.E.) for the current year vis-a-vis revised estimates (R.E.) or actual expenditure (A.E.) of the previous year and ensure corrective steps are provided for sufficient and proper and full utilization of budgets of current year. 2. When the budget is tabled2. When the budget is tabled (a) Analyse sector wise or ministry/department wise shares of allocations and expenditure (indicates government’s priorities.) (b) Analyse the revenue side too – what are the sources of revenue, subsidies etc and how will they impact men and women)
  • 32. Towards a new dawn 3. At the budget implementation stage3. At the budget implementation stage (a) Is the budget being spent in the way it was intended and to the full extent? (b) What are the delivery costs ? (c) Who is receiving subsidies? (d) Is the budget being spent for the purpose and the people for which/ whom it is intended? 4. At the post implementation stage4. At the post implementation stage (a) What have been the outcomes and impact of progs/projects and schemes and their related budgets? (b) Assess the impact - Have they met their objectives and purposes?
  • 33. Towards a new dawn HOW?HOW? September 23, 2016 33
  • 34. Towards a new dawn Flexi-fund guidelines for CSS • Ministry of Finance issued fresh flexi-fund guidelines for the Centrally Sponsored Schemes, based on the instructions issued by NITI Aayog for rationalisation of CSS. • Key Facts - • Under the new norms, flexi-funds in each CSS has been increased from the current 10% to 25% for states and 30% for Union Territories. This means that states if they so desire can set aside 25% of any CSS as flexi- fund to be spent on any sub-scheme or innovation or component that is in line with the overall aim and objective of the approved Centrally Sponsored Scheme. • States can use the fund to satisfy local requirements in areas affected by internal security disturbances or to undertake mitigation or restoration activities in case of natural calamities. • State governments will have to constitute a state-level sanctioning committee (SLSC) to avail of the flexi-fund facility. This facility is not for CSS which emanate from a legislation, like MGNREGA. Source: http://currentaffairs.gktoday.in/month/current-affairs-september-2016
  • 35. Towards a new dawn process product process product process product policy formulation policy statement budget compilation budget expenditure on activities outcomes revenue collection Strategy for GB Analysis at all levels - From Policy to Outcomes Policy appraisal (Gender appraisal) Audit (Gender Audit) Budget appraisal (Gender responsive activities /budget )
  • 36. Towards a new dawn September 23, 2016 36 At the Policy level – Cabinet Notes Cabinet Notes are central to policy making and successful execution of different programmes. Gender equity can be addressed through detailed Cabinet Notes. The Handbook on writing Cabinet notes, September 2014 explicitly mentions that the aspects of equity, innovation and public accountability would, to the extent relevant, be incorporated as Appendix II to the Note. Also focuses on socio-economic equity in the context of disadvantaged communities, gender, poverty, etc.
  • 37. Towards a new dawnAt the Policy level – EFC/PIB Memorandum • The specific questions are given below: • 5.1 Briefly explain the specific objectives of the proposal relating only to women. • 5.2 In case the proposal has gender components, please provide the following information in tabular form as shown below. Gender Component % of total expenditure on this component Component1 …………… Component 2 …………..
  • 38. Towards a new dawn Who will do? • Different Units and Bureaus / Divisions • Gender Budget Cells • Gender Focal Points • Financial Advisers • Statistical Units / M&E Units September 23, 2016 38
  • 39. Towards a new dawnAt Budget Appraisal Level • Outcome Budget of the previous year • The Outcome Budget is a progress card on how Ministries have used the outlays or funds announced in the annual budget. • First introduced as performance budgeting in 1969 to focus on what is done with the money, for example what is delivered (outputs) and to whom alongside the traditional focus on bookkeeping and accounting. • Since 2005-06, Outcome Budgets have become an integral part of the budget making process. In 2007-08, gender integrated in the Outcome Budget guidelines. September 23, 2016 39
  • 40. Towards a new dawnBudget Circular 2016-17 • 3.2.6 Under the standing instructions of this Ministry, no provision should normally be made in the Budget without completion of pre-Budget scrutiny of a project/scheme. However, where provision has been made without the necessary scrutiny, such scrutiny should be completed and appropriate approvals obtained therefor, before the commencement of the financial year or latest by the time the Budget is passed by the Parliament. • 11.1 Statement No.20 "Gender Budgeting” in Expenditure Budget Vol.1. For Budget 2016-2017, all the Ministries are required to prepare the statement (Budget Estimates 2015-2016, Revised Estimates 2015-2016 and Budget Estimates 2016-2017, Plan and Non-Plan) which reflect the respective beneficiary class identification in order to highlight the quantum of public expenditure earmarked for (a) women specific programmes (100% provision) and (b) pro-women allocations (at least 30% provision) for gender neutral programmes, in respect of the budget provisions, administered by various Ministries/Departments and send to the Budget Division for consolidation along with SBEs for Plan.September 23, 2016 40
  • 41. Towards a new dawn September 23, 2016 41
  • 42. Towards a new dawn Magnitude of Gender Budget September 23, 2016 42 42% tax devolut ion to states
  • 43. Towards a new dawn Assessing Outcomes Through Gender Audit The general definition of an audit is an evaluation of a person, organization, system, process, enterprise, project or product. The word ‘auditing’ has been derived from Latin word “audire” which means “to hear” (Source: http://en.wikipedia.org/wiki/Audit) • Gender Audit is a tool to assess the extent of Gender mainstreaming accomplished – it helps to assess the differential impact of projects and policies on women and men. • The basic assumption of gender audits is that public policy impacts differently on men and women. The purpose of gender audits is to lead to changes in public policy that contribute to an increase in gender equality. 43
  • 44. Towards a new dawn Why Gender Audit? • To monitor and assess the relative progress made in gender mainstreaming • To identify areas/schemes/programmes where district/block/GPs are performing effectively and to pin-point areas that need attention, i.e. to identify critical gaps and challenges • To recommend ways of addressing them and suggest new and more effective strategies • To document good practices towards the achievement of gender equality 09/23/16 44
  • 45. Towards a new dawn Dimensions of Gender Audit Programmatic DimensionsProgrammatic Dimensions Organisational DimensionsOrganisational Dimensions 1. Situational Analysis including participatory and conventional planning processes and Annual Plan Development 2. Policy Analysis including program design and scheme guidelines and framework of implementation 3. Budgetary Allocations & Expenditure 4. Monitoring of Implementation progress including physical achievements, beneficiary incidence, delivery mechanisms and partner organisations 5. Evaluation Procedures 1. Gender Policy & Staffing 2. Capacity Building 3. Management Information Systems 4. Monitoring Systems (Outcome Budget & RFD) 5. Advocacy, marketing and communications 09/23/16 45
  • 47. Towards a new dawn If budget is an organizational plan stated in monetary terms, what is the scope for GB? • Recruitment: Are there aspects of recruitment and induction process which act as barriers to women? How successful have measures such quotas for women has been? What results have they yielded? How can these be improved? • Training: What kind of discrimination do women trainees face? What is the attitude of trainers towards women? What has the experience of women recruits been? Are equal opportunities available to both men and women for refresher and mid-career training? • Promotion: Why is there low representation of women at senior levels? What barriers do women face? Are there sufficient opportunities of growth for women officers? September 23, 2016 47 Part A
  • 48. Towards a new dawn If budget is an organizational plan.............. • Welfare: Are HR policies and facilities suitable for women, such as crèches/restroom/maternity leave etc.? • Sexual harassment: How are allegations of sexual harassment dealt with by the officers/Committee? Do policies / mechanisms exist? What difficulties do women officers face in reporting sexual harassment / accessing mechanisms? • Functions/Deployment: What are the duties and functions assigned to women officers? What are the attitudes of male colleagues and how do they manifest? September 23, 2016 48
  • 49. Towards a new dawnIf budget is an organizational plan......... Gender Focal Points in each Office can : – Guide their Department in understanding and implementing legislation, policies and programmes from gender perspective. – Assess the situation of women and men and girls and boys in the context of the services that are delivered across all levels – Identify factors which prevent women from accessing the service provided – Initiate action to correct existing gender gaps. – Assess the adequacy of budgetary allocations for meeting gender needs and correcting gender gaps. – Reprioritize budgetary allocation to address these gaps – Ensure provisions for gender disaggregated data collection and compilation. Build expertise /outsource to undertake gender analysis of data, because data speaks Part B
  • 50. Towards a new dawn majumdarparamita@gmail.com

Notes de l'éditeur

  1. Child Sex Ratio (0-6 Years): 1991 (945); 2001 (927); 2011 (919) State wise decline in Child Sex Ratio from 2001 to 2011: Improved 13; States (10) & UTs (3); +48 in Punjab to +1 Tamil Nadu, No Change 1; Puducherry, Decline 21; States (18) & UTs (3); -3 in Meghalaya to -79 in Jammu & Kashmir
  2. Of course, processes are not linear and e.g. on policy, drafts will be published for discussion And the budget process is a long and drawn out one with circulars issued in December and the Budget finally announced in July Proper M&E learns from successes and mistakes of the passed with respect to outcomes and impacts Point to make: fit GB firmly with the political economy of decision makers (recognising that GB includes an analysis of who those decision makers are!)
  3. Tourism operators delight Timeless,eternal, historic enormous opportunities unexploited Appropriate for economic investments in tourism sector