This presentation was made by Carolina Renteria, at the 3rd Experts Meeting on Gender Budgeting held at the OECD Conference Centre, Paris, on 19-20 September 2019.

2. Gender Budgeting
• Broad Definition of Gender Budgeting (GB)
An approach that uses fiscal policy and public financial management
instruments to promote gender equality and girls’ and women’s development (or
specific vulnerable groups of people).
• Public Financial Management (PFM) institutions and practices can
support operationalization of gender-responsive fiscal policies.
• GB is good budgeting with a gender focus
– Aligns strategic objectives with programs and initiatives and allocates
adequate resources within overall fiscal constraints;
– Improves design of existing and new programs to make them more inclusive;
– Provides medium-term orientation – especially important when looking at
education and health programs;
– Focuses on results - can be combined with performance budgeting;
– Should not be seen as a mechanism to exert additional pressure on
expenditures and deficit. 2

3. IMFs GB PFM Framework
• Gender related fiscal
policies fully integrated into
the PFM/budget cycle.
• Identifying entry points for
gender policies in the
budget cycle.
• Assessing consistency with
good PFM practices.
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Gender
Budget
Statement
Gender
Impact
Assessment
1. Fiscal
Framework
2. Budget
Preparation
3. Budget
Execution
4. Accounting
and Reporting
5. Control
and Audit
Stages of the PFM - Budget Cycle

4. GB PFM Assessment in OECD countries
IMF PFM - Gender Budgeting Survey for (some) OECD Countries (2018)
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AUS AUT CAN FRA DEU ITA JPN MEX ESP TUR GBR USA
Gender Budgeting Framework (Q.7)
Gender related provisions in public finance and budget legal framework
(Q.9)
Gender Budgeting Statement (Q.11)
Gender Impact Assessments (Q.17)
Budget circular and statements includes instructions related to gender
budgeting (Q.5)
Performance indicators related to gender equality goals (Q.5)
Fiscal data disaggregated by gender (Q.5)
Budget classification according to gender perspective (Q.5)
Ex post gender impact assessments of budget expenditures (Q.28)
Audit of the budget covers gender related aspects (Q32)
Full application
Partial Application
Limited Application
50% of OECD countries surveyed produce a GBS, 33% a Gender Impact Assessment

5. Gender Budget Statements (GBS):
• GBS is usually described as a gender-specific accountability document
describing the policies, programs and resources for improving gender
equality.
– Pioneered by Australia in 1984.
• Most common objectives of GBS:
– Reflect governments’ commitment to gender equality;
– Present gender achievements by sector or program;
– Describe gender policies based to address current situations and their linkages
to economic and fiscal objectives;
– Foster social debate.
• Format and Timing
– In some countries - only internal document meant to inform prioritization – not a
full GBS in strict sense.
– In most countries – included in budget documentation sent to the Legislature.
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6. GBS in the IMF Gender Budgeting Survey (2018)
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• IMF Gender Budgeting Survey 2018
– 15 out of 69 countries produce and
publish GBS; while 4 produce but
not publish it
– 9 countries produce other forms of
document, for example:
• Austria produces a report on the
monitoring of the results of gender
equality objectives
• In Italy the Ministry of Economy
and Finance prepares guidelines
for implementing Annual Gender
Budget Report.
* 69 countries include 65 survey responses from the IMF Gender
Budgeting Survey 2018, and 4 responses from the 2016 survey (Source:
“Europe: A Survey of Gender Budgeting Efforts", IMF Working Paper
(2016))
Gender Budget Statement: 69 surveyed countries *
Gender Budget Statement: by regions

7. GBS in G20+ countries
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Gender Budgeting Statement, G20+ ***
Gender Budgeting Statement
G20+ **
** G20+ refers to the G20 countries survey responses plus 6 non-
G20 OECD countries, Spain, Austria - from the 2018 survey,
Iceland, Sweden, Finland, Belgium – from the 2016 survey.
*** OECD countries are highlighted in red.
Does not
Produce or
Publish
Produces
Produces &
Publishes
Other
Argentina P
Australia P
Austria P
Belgium* P
Brazil P
Canada P
Finland* P
France P
Germany (Berlin) P
Iceland* P
India P
Indonesia P
Italy P
Japan P
Mexico P
Russia P
South Africa P
South Korea P
Spain P
Sweden* P
Turkey P
United Kingdom P
United States P
* = data sourced from "Europe: A Survey of Gender Budgeting Efforts", IMF
Working Paper (2016).

8. Possible Structure for a GBS
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I. Background
- General trends in gender equality
- Progress in GRB implementation
II. Progress by sector
- Stocktaking of sectoral situation
- Past efforts and outcomes
- Priorities for the forthcoming year
III. Detailed programs/activities
- Objectives and outputs of programs
- Budget allocations

9. Some good practices to consider
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• Form and level of detail
– Timing: Is it to inform budget process, for accountability, both?
– Keep it simple and accessible, convey main messages;
– Support narrative with data and graphs;
– Right balance of qualitative and quantitative components.
• Content
– Describe main issues and trends “make visible”
– Highlight interrelations with macro and microeconomics;
– Gender based analysis of budgetary (spending and revenue) measures.
– High level description of gender policies while gender programs explained in
detail
– Accountability element by linking to specific programs;
– Multi year costs of gender programs and funding sources;
– Revenue policies with a gender impact
– Gender specific data is key .. If not available, start producing it …

10. Canada’s GBS – Good examples to follow
– Commitment to complete and publish a gender-based analysis of budgetary
measures from Budget 2017 onwards
– Inspirational, short, easy to read
– Equity and fairness
– Country specific with international references
– Data supported description of issues faced by women or vulnerable groups
and policies.
– Medium term perspective (and resource commitments)
– Gender based analysis of budgetary measures - Positive progression:
• 2016: Compiles information on policies and programs that will have a positive impact on
specific groups
• 2017: Taking Action – identification and quantification of specific gender policies: “sets out
how decisions made in the current budget were informed by gender considerations”
– Tax Policy analysis and measures
– Recognition of data gaps
– Support to global programs
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11. Thank you!
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