Communication Accommodation Theory Kaylyn Benton.pptx
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
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
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
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?
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
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
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
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!)
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