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Gender Responsive Budgeting :
Concept and Experience
Dr. Paramita Majumdar
Independent Consultant
New Delhi
29 March, 2019
South Asia Convergence on Tax and Fiscal Justice and Public spending
South Asia Alliance for Poverty Eradication
27-30 March 2019 in Kathmandu, Nepal
Structure of the Presentation
I. Setting the Context
II. Gender Responsive Budgeting - Concept
III. Gender Responsive Budgeting practice in South Asian
countries
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Dr. Paramita Majumdar
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I. Setting the ContextI. Setting the Context
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Triple role/ multiple burden
Concept of gender roles has been developed from the work of Caroline Moser.
 Provides planners with the first key principle for a gender planning methodology
that enables them to translate gender-awareness into a tool for planning practice
The Context - Gender Roles
Understanding the difference between
Equality vs. Equity vs. Justice
5
Dr. Paramita Majumdar, 6 March 2019
International Gender Commitments
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CEDAW makes no specific reference to public expenditure or revenue, but
it does impose the general obligation on States parties to take ‘all
appropriate measures’ to eliminate discrimination against women, and to
ensure ‘the full development and advancement of women’ (Articles 2, 3).
CEDAW Committee has begun to make specific references to the role of
government budgets in relation to women’s human rights. One example is 3
the General Recommendation No. 24 on Women and Heath, issued in
1999 - “States parties should allocate adequate budgetary, human and
administrative resources to ensure that women’s health receives a share
of the overall health budget comparable with that for men’s health.
Taking into account their different health needs”
CEDAW Ratification
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CEDAW is one of the most widely
ratified human rights treaty.
A total of 186 countries have
ratified the Convention, including
the eight South Asian countries
By ratifying the Convention, all eight
South Asian states are duty bound
to undertake a series of measures at
the national level to address
discrimination against women.
2003
1996
1993
1993
1991
1984
1984
1981
International Gender Commitments….
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Strategic objective B.5. Allocate sufficient resources for and monitor the implementation of
educational reforms
Strategic objective C.5. Increase resources and monitor follow-up for women’s health
Strategic objective D.1. Take integrated measures to prevent and eliminate violence against
women(p) Allocate adequate resources within the government budget and mobilize community
resources for activities related to the elimination of violence against women,
Strategic objective F.1. Promote women’s economic rights and independence, including
access to employment, appropriate working conditions and control over economic resources
(i) Facilitate, at appropriate levels, more open and transparent budget processes;
Chapter VI – Financial Arrangements - ….. Governments should make efforts to
systematically review how women benefit from public sector expenditures; adjust budgets to
ensure equality of access to public sector expenditures, ..............To develop successful national
implementation strategies for the Platform for Action, Governments should allocate sufficient
resources, including resources for undertaking gender-impact analysis.
Fourth World Conference on Women
Beijing, China - September 1995
Action for Equality, Development & Peace
International Gender Commitments
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Commitment to making national budgetary processes gender-responsive has
been reiterated in
 Monterrey Consensus on Financing for Development (2002) -
explicitly names the area of ‘social and gender budget policies’ in Paragraph
19. Paragraph 64 calls for mainstreaming of a gender perspective ‘into
development policies at all levels and in all sectors’
 The Doha Declaration on Financing for Development (2008) -
reiterated the need for gender mainstreaming into the formulation and
implementation of development policies, including financing for development
policies, and for dedicated resources (Paragraph 4)
 The Third International Conference on Financing for Development
in Addis Ababa (2015) reaffirmed the commitment of governments to
address gender-responsive public management. Paragraph 30 specifically
notes the commitment to “increase transparency and equal participation in
the budgeting process, and promote GRB and tracking.
 193 member states of the United Nations, including
India, adopted the Sustainable Development Goals in
2015 committing to “leave no one behind”
 “Gender Compact” includes Goal 5 as well as
gender sensitive targets across other goals
 Gender Responsive Budgeting is one of the key
global indicators (Indicator 5.C.1) for measuring
Target 5.C
 Transformative financing on GEWE entails
significantly increased, prioritized and sustained
investment in both gender-mainstreamed as well as
other targeted key sectors; as per Addis Ababa
Action Agenda (AAAA) adopted by world leaders in
2015
SDG 2030 :Agenda for Gender Equality
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Dr. Paramita Majumdar
Reality Check
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https://pdfs.semanticscholar.org/8ee0/aff5113d34438263a1e021ce3ba97c744f11.pdf
Despite the International Commitments
•GRB work is extremely difficult.
•It is still largely experimental, hence there are no simple rules and tools
to pass on.
•Budget work is a ‘national’ issue. While there are many similarities in the
way budgets are prepared across countries, and multilateral and bilateral
agencies have attempted to standardise approaches, there are still
important differences even in the basic format.
•There are further differences in both theoretical and actual processes of
budget making.
•Added to that are the political considerations.
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Dr. Paramita Majumdar
II. Gender Responsive Budgeting -
Concept
II. Gender Responsive Budgeting -
Concept
What is GRB?
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GENDERGENDER BUDGETBUDGET
14
process product process product process product
policy
formulation
policy
statement
budget
compilation budget
expenditure
on activities outcomes
revenue
collection
GRB - A Process : From Policy To Outcomes
Policy appraisal
(Gender appraisal)
Audit
(Gender Audit)
Budget appraisal
(Gender budgeting)
Gender Responsive Budgeting (GRB) is a process that entails
incorporating a gender perspective at various stages - planning/
policy/ programme formulation, assessment of needs of target groups,
allocation of resources, implementation, impact assessment,
reprioritization of resources
Dr. Paramita Majumdar
What GRB is not?
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https://edugeneral.org/blog/polity/welfare-programmes-for-
indian-women/
GRB is not a separate budget for women
GRB is not about spending 50%
for men and 50% for women
GRB is not about assessing programmes
targeting women and girls
Why GRB?
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GRB is not only a tool for policy assessment but also a way of improving policy
outcomes. And its implications can be larger than they first seem. The policy areas
where gender roles and gender norms affect women differently from men include: 
 Public services - Globally, women are more likely than men to have
social responsibility for unpaid work such as childcare, care for older or disabled people,
domestic work, and unpaid subsistence work. Because shouldering these gendered
responsibilities reduces women’s ability to do paid work, public services like
early childhood education can reduce unpaid work and have a major effect on women’s
opportunities and employment. It also means that when public services are cut, it is
more likely to be women who fill the gap (often by giving up employment or other
opportunities to make money. Women’s lower incomes and wealth relative to men
mean that they particularly benefit from having good provisions of public services. It also
means that they are less likely to be able to afford private provision when public
services are cut. 
Why GRB?
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 Income distribution: Because income within a household may not be shared
equally. Women and girls may not benefit as much as men when household income
rises. This means that policies that concentrate on improving household incomes,
may not benefit women as much as those that specifically target women’s incomes.
Studies have consistently shown that when women do not have an independent
income, they are more vulnerable to financial abuse
 Violence against women:We know that violence and abuse of women and girls
continues to be widespread and underreported, and we know that domestic
violence and abuse often includes financial abuse. Funding for specialist services for
women who have experienced violence is therefore vital to promoting gender
equality. On the other hand, cuts to such services can leave women without the
help they need to overcome trauma. For those currently experiencing violence,
loss of services such as refuges or shelters can be life-threatening.
https://www.opensocietyfoundations.org/voices/how-ensure-women-and-girls-count-government-budgets
Why GRB?
The unpaid work
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18 Unpaid work
is essentially
that work
which does
not receive
direct
remuneration
http://www.levyinstitute.org/pubs/wp_838.pdf
Visible in national
statistical systems
Visible in national
statistical systems
Invisible in national
statistical systems
Invisible in national
statistical systems
Need to go beyond recognition of
women’s unpaid work, to
recognize the unpaid economy.
Men work in the unpaid economy
too, but women do more of the
work than men; and men and
women tend to do different tasks.
Why GRB?
The unpaid economy
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Both responds to changes
in financial system
Expands
Contracts
This unequal distribution of work is
unjust, and implies a violation
of the basic human rights of women
Strategy for the unpaid economy
 Recognition is one of the most central processes in empowerment – and can be
done through time use studies, satellite accounts, policies to support unpaid
workers. According to the Census of India, 2011, people engaged in household duties
have been treated as non-workers, even when 159.9 million women stated that
household work was their main occupation.
 Reduce through policies to improve housing, water and sanitation, access to
energy, and to provide paid care. (particularly such unpaid work that falls within the
production boundary of the System of National Accounts (SNA)
 Redistribute - through polices to enable men to do more unpaid work and
women to do less.
Because when women step out of the house to work, the question of ‘who will do
the housework’ still remains. And because domestic work is still gendered, the
responsibility eventually falls on women themselves. This promotes ideas like
women aren’t competent workers, or that they have other priorities beyond their
work etc.
https://www.downtoearth.org.in/blog/economy/unpaid-work-women-and-the-burden-of-unpaid-labour-63035
The triple “R” approach for integrating unpaid work with
macroeconomic policies was first recommended by Diane Elson
(2008)
Valuation of unpaid work
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http://www.levyinstitute.org/pubs/wp_838.pdf
In favourAgainst Valuation
Mainstreaming Gender into the Budget Process-
ENTRY POINTS
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22 Budget Call Circular
Gender Budget Statement
Pre-Budget Consultations
Program Guidelines
Monitoring Reports
Staff & Fund Flow
Performance monitoring
Gender Disaggregated data
Using Gender Sensitive
Checklist
Outcome Budget
Performance Audit
Gender AuditGender Audit
Parliamentary
Standing Committee
Budget
Cycle
(ii) Budget Decision making
(i) Budget Planning
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10 key questions Relate to
Who does what? why? Activities
How? With what? Access to resources
Who owns what? Ownership of assets
Who is responsible for what? Roles and responsibilities
Who is entitled to what? Rights
Who controls what? Income and spending power
Who decides what? Power
Who gets what? Distribution
Who gains-who loses? Redistribution
Why? What is the basis for this
situation?
Rules and laws/Norms/Customs
Gender Analysis - A Snapshot
Budget Preparation Stage
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GRB in South Asian countriesGRB in South Asian countries
Diverse GRB Initiatives
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Actors : Government-led vs CSO/Donor-led vs Parliament-led
Focus :
i. Full Budget vs selected sector
ii. Sector (e.g. health) vs problem (e.g. gender-based violence)
iii. Expenditure vs Revenue
Level : National vs Sub-national vs Municipal vs Local
Timing: Post-budget analysis vs in-process budget formulation
Approach : e.g., Separate GB Statement or gender integrated
throughout the main budget document
No single means of assessing the success of GRB
Afghanistan
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 Introduction to GRB through Deutsche Gesellschaft für Internationale
Zusammenarbeit (GIZ), Germany supported a programme of gender
mainstreaming (2006–10)
 Gender equality commitment reflected in National Action Plan for the
Women of Afghanistan (NAPWA) 2007-17
 Pilot study: GRB reform in 7 Ministries
 GRB instructions incorporated in BC1 and BC2 by MOF
 GRB Strategic Action Plan: Integrating GRB into the National Budget 2015
prepared by MOF
 Developed a comprehensive training manual and accompanying handbook
that aim to complement the GRB strategic plan
 Gender Units set up in line Ministries
 Donors supporting MOF to strengthen the GRB processes initiated
Bangladesh
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 Early 2000s – GRB initiated as part of public finance reforms
 3 main tools of GRB
i) 2003 - Recurrent, Capital, Gender and Poverty (RCGP) Database
developed by MOF - all expenditure items are disaggregated at the project
level to indicate what % would benefit women and reduce poverty
ii) 2005-06 - inclusion of gender and poverty indicators in MTBF (Medium
Term Budgetary Framework). Ministries are required to assess gender
impact of their strategies using 14 indicators & allocations for 3 successive
years.Activity is reflected for one year and allocation for next two years
iii) 2009 onwards – Gender Budget Report (GBR) prepared by each
Ministry, No. has increased gradually, around 40 Ministries preparing GBR;
 Alignment of MTBF and Annual Development Plan
Bangladesh
 Bangladesh follows a mix of qualitative and quantitative format. As opposed to a GBS,
the MoF produces a GBR. The Ministries that are listed in the GBR provide the
following information:
i. Major functions of the ministry
ii. Relevant policies of the ministry
iii. Ministry specific national policy objectives in relation to women’s advancement
iv. Strategic objectives and activities of the ministry in relation to women’s advancement
v. Identifying the gender gaps in the activities of the ministry
vi. Women’s participation in ministries’ activities and their share in total expenditure
vii. Women’s share in ministry’s total expenditure
viii.KPIs of the ministry in relation to women’s advancement and rights
ix. Success in promoting women’s advancement - Strategic objectives and its relevance
with women’s advancement. - Achievements of the ministry regarding activities
undertaken for women’s development. - Activities of the ministry for which women
give unpaid labour.
x. Obstacles to achieve targets related to women’s advancement and rights.
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Bangladesh - BCC
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 The first budget call circular issued annually specifies the format to be used for
reporting on contributions to poverty reduction and “women’s advancement” as well
as the criteria to be used in scoring the poverty and gender impact of each
expenditure. Gender “shares” for each expenditure are also calculated using the
specially developed RCGP (Recurrent, Capital, Gender and Poverty) database and
model.
 The instructions provided to ministries in the call circular include 14 criteria
for assessing the poverty and gender impact and assigning a percentage. The
standards are:
(a) access to health care and improved nutrition;
(b) access to public properties and services;
(c) access to education and training;
(d) reduced daily working hours of women;
(e) women’s participation in labour market and income-generating activities;
(f) enhanced social safety and reduced probable vulnerability and risk for women;
Bangladesh
(g) women’s empowerment (related to decision-making);
(h) women’s participation in national and international forums;
(i) safety and free movement for women;
(j) monitoring and evaluation;
(k) increased social status of women;
(l) access to law and justice for women;
(m) information technology for women; and
(n) reduced violence and oppression.The guidelines state that the percentage should be in
the following ranges, based on qualitative assessment of the programme concerned:
 Zero: No likely improvement in women’s advancement
 1-33 per cent: Low level of benefit for women
 34-66 per cent: Medium level of benefit for women
 67-99 per cent: High level of benefit
 100 per cent: Women’s advancement is the specific aim of the project or
programme
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Bhutan
 2004 - Establishment of the National Commission forWomen and Children
 2011 – GRPB, 11FYP Guidelines formulated
- Gross National Happiness Commission (GNHC), the main Planning
agency in Bhutan, coordinated the first gender pilot study in Bhutan.
 2013 –GRPB Strategic Framework &Training Manual developed
 2013-14 and 2014-15 – Budget Call Circular, instructed all sectoral agencies
to ensure that they incorporate gender at the time of submission of their
budgetary proposals. Narrative Statement on GRPB in the National Budget
Report - FY 2013-14 onwards providing the following information
a. Ministry’s policies and Key Result Areas (KRAs) stating how they contribute to gender related goals with
examples of physical and financial data if available;
b. priority issues that need to be addressed to promote gender equality;
c. indicate 2-3 relevant interventions/ stratégies/ activities.
 2017-2018 - BCC and Gender Policy Narratives - A Mix of Quantitative and
Qualitative Approach
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Bhutan
 Introducing gender sensitive indicators in PLaMS: One of the important mechanisms
that the government has adopted is the Planning and Monitoring System (PLaMS) to
monitor the implementation of programmes.The strength of the system is that it is
linked to the (National Key Result Areas) NKRAs and the SKRAs (Sector Key result
Areas). Engendering the PLaMS is critical.
 GNHC employs a screening tool, which is applied to all draft policies and is an
important component under the government's policy protocol
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Gender Will be detrimental
to the advancement
of GE
Do not know
the effects on
GE
Will not
negatively affect
GE
Will advance
GE
Score
Score awarded
Rationale for awarding score
Suggested alternative/
mitigation measure if score is
2 or below
Assessing the impact on women’s advancement: GNHC Screening Tool
http://www2.unwomen.org/-/media/field%20office%20eseasia/docs/publications/2016/05/bhutan%20report.pdf?la=en&vs=1405
Nepal
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1st
phase 2000-2006 – Preparation phase – modification of budget
guidelines, setting up of GRB Committee (GRBC) within MOF,
development of GRB policy guidelines for sectoral ministries
2nd
phase 2007 onwards
(i) Introduction of GRB Classification Framework
(ii) integration of GRB in the Budget Management Information
System (BMIS);
(iii) focus on trainings
Plan formulation criteria adopted by Nepal
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The broad indicators currently used by the Government of Nepal while
identifying the critical gender issue in each sector or a SWOT analysis from
gender lens is presented here. A checklist with possible set of questions and
indicators are worked out for local level planning and prioritisation of
allocation of resources
GRB Classification Framework
If the total is 50 or more, programme is directly gender responsive; 20-49 indirectly gender responsive
and < 20 is gender neutral. Between 2007-08 and 2014-15, directly GR budget increased from 11.3
to 22.27 & indirectly GRB 33.2 to 45 %
Indicators Points
1 Women’s Participation in Formulation & Implementation of programme 20
2 Women’s capacity development 20
3 Women’s share in benefit 30
4 Support in employment & income generating for women 20
5 Quality reform in women’s time use & minimization of their work-load 10
Source: http://mof.gov.np/uploads/document/file/speech_english_20180715091522.pdf
Nepal
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GRB operationalised at the local level through Local Body
Gender Budget Audit Guidelines, 2008 and revised as Gender
Responsive and Social Inclusive Budget Formulation and Audit
Guidelines 2012.
Local Resource Mobilisation & Management Guidelines, 2012, use
of 10% budget mandated for GEWE
GRB Committees set up in all 75 District Development
Committees (DDCs) and 217 municipalities to facilitate GRBI
Special attention given to GRB in post-disaster work in Post
Disaster Need Assessment Policy 2015, Post Disaster Recovery
Framework 2016
10 Years of GRB in India
2004 - Expert Group constituted
2011-12
2013-14
GB Statement
Charter for GBC
GB Scheme for
Cap.Bldg.
Revised Guidelines for
Outcome Budget issued
• Guidelines issued to states
• Gender Audit Initiated - WG
EFCEFC
•Nodal Centres
•GA pilot as part of
Internal Audit
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GRB: An Overview Dr Paramita Majumdar
India
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Adopted as a tool for mainstreaming gender in 2005-06.
Setting up of Gender Budgeting Cells across all Ministries.
Gender Budgeting Charter outlining the composition and
functions of GBCs
Reporting by Ministries in the Gender Budget Statement as
part of the annual budget. Similar mechanism at the sub-national
level
Gender based outputs and outcomes integral part of the Outcome
Budget Document prepared by each Ministry. Guidelines
engendered & issued by MOF
Integration of gender perspective at the design stage itself of all
programs of national government through Expenditure Finance
Committee Memorandum, MOF
India
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Engaging with Line Departments by MWCD
 One-to-one interactions with Ministries/ Departments
 Monitoring through Annual Action Plan
• Extensive focus on Capacity Building
 Formulation of a GRB scheme to support training, research, evaluation,
impact assessment, gender audit. Intensive capacity building programmes
across sectors.
 Development of GB Handbook and Manual and wide dissemination
 Strengthening national and sub-national apex training institutes
 Designation of Nodal Centres for GRB throughou the country
Post Budget Analysis and Gender Audit of the GBS by CSOs
India
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Initiation of Gender Audit within Internal Audit
GB Guidelines prepared and issued to sub-national
governments by MWCD to comply with the approach. Regular
training programs organized.
GRB Sub-national level, municipal and local level – Financial
Devolution through Central Finance Commission grants ensuring
flexibility and autonomy
Pakistan
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Phase I
 Initiated in 2005 with a GRB pilot, led by the government with support from
international donors.The initiative was housed in the Ministry of Finance and the
finance departments of the Punjab and Sindh governments. Gender-aware policy
appraisals were produced in education, health, and population welfare and it was
pilot-tested in only three districts, Gujrat, Rajanpur and Jacobabad.
 GB Statement introduced in 2006–07, filled in by select pilot ministries.
http://www2.unwomen.org/-/media/field%20office%20eseasia/docs/publications/2016/12/grb_report-for-web.pdf?la=en&vs=1656
(2006-07)
http://mail.finance.gov.pk/Documents/GRBCC.pdf
Pakistan
Phase II
GRB work specifically integrated into the second cycle of the
2008–2012 Strengthening Poverty Reduction Strategy Monitoring
Project (PRSP) and housed within the MoF. PRSP II mentioned
adoption of GRB in the Output based budgeting system.
Despite the substantial and unique achievements of the GRB in
the initial years, the progress of GRB work slowed after 2009. and
after 2010-11 the GBS was not published.
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Pakistan
Phase III
 2016 onwards – efforts to revive GRB work by the Government. Some work on
gender-disaggregated analysis and gender-responsive overview of the budget for
FY2015-16 was undertaken by the Govt. It led to a baseline to promote gender
equality in education and labour force participation with a scope to its applicability at
the provincial level.
 Reporting the sex-disaggregated key performance indicators (KPIs) in
MTBF documents has been sustained over the years by 18 line ministries. The
MTBF documents prepared by line ministries with a 3-year perspective are compiled
by the MoF in the “Green Book”.
 The Green Book is prepared to help different stakeholders in analysing the cost of
services (outputs) and their effects (outcomes) over the medium term as well as the
performance of the ministry during the preceding year and the performance targets
for the next three years.
 Limited engagement in GRB by the NWM and the Planning Commission. Ministry of
Human Rights currently holds the portfolio of women’s development at the federal
level and does not seem engaged with GRB work
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https://www.thenews.com.pk/print/415187-the-need-for-gender-budgeting
Extract BCC – 2018-19
SECTION II - Budget Preparation Forms and Instructions for Preparing
Medium-Term Budget (2018-21)
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Note 2: Where possible, the Indicators/Measures and Targets should reflect gender. This can be
done in two ways. Firstly, indicators relating to individuals can be disaggregated into male and
female. For example, primary education being an output (service) of Ministry of Education can
have two indicators/measures namely; Number of male students enrolled and Number of female
students enrolled. These two can be assigned different targets. Secondly, indicators relating to
gender-relevant issues can be included, such as number of deliveries attended by skilled personnel.
http://www.finance.gov.pk/budget_call/BCC_2018_19.pdf
Sri Lanka
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 1997 - Sri Lanka joined the Commonwealth’s gender budgeting pilot project
 2000 - A report titled Engendering the National Budget of Sri Lanka was
released by the Department of National Planning of the Ministry of Finance
and Planning, authored in collaboration with CENWOR (a CSO).
 2007 - The 2007 BCC specifically mentioned women and included a section
on “A Caring Society” that addressed social protection of vulnerable groups,
including women
 GRB work seemed to slow down, and most of the early initiatives have not
continued. For instance, the “caring society” section in the BCC or any other
reference to gender and the GFPs have had limited engagement with
budgetary and planning processes. Data systems have continued to mention
gender concerns, but make little contribution to informing the planning and
budgetary processes.
Sri Lanka: Selected Issues; IMF Country Report No. 18/176; May 17, 2018, file:///C:/Users/Admin/Downloads/cr18176.pdf
Sri Lanka
 In 2016, the Cabinet approved establishment of gender mainstreaming program in
every ministry under the supervision of the Additional Secretary/Director
 Approved a Cabinet Memorandum mandating allocation of at least 25 % of the project
investment on rural economic development for women by select ministries. The
Memorandum envisages preparation of a Provincial Women’s Economic Development
Plan. DistrictWomen’s Economic Development Plan for each Province/District
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Objectives of the Memorandum
• Increasing women’s income
• Introduction of new employment opportunities and minimising unemployment
among women
• Broadening market opportunities for women’s products
• Minimising instances of women being victims of violence and discrimination of
rights due to poverty
• Promoting resource ownership, savings and investment potential of women
• Empowering women as a productive labour force actively contributing to
economic development rather than remaining as dependants
Objectives of the Memorandum
• Increasing women’s income
• Introduction of new employment opportunities and minimising unemployment
among women
• Broadening market opportunities for women’s products
• Minimising instances of women being victims of violence and discrimination of
rights due to poverty
• Promoting resource ownership, savings and investment potential of women
• Empowering women as a productive labour force actively contributing to
economic development rather than remaining as dependants
Sri Lanka
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• Mobilized gender focal points in ministries as well as in provincial councils.
Necessary training to the focal points to implement GRB is required
• Scope of GRB needs to be expanded to other sectors as well.
• As donors support the implementation of the Cabinet Memorandum,
engagement of CSOs could be considered.
• Currently there is no separate GB Statement.
• Integrated treasury management information system(ITMIS) do not
provide sex-disaggregated data and are not oriented for outcome based
budgeting
Maldives
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 GRB work is at the inception stage in Maldives
and many enabling factors and opportunities
exist for initiating it.
 Donors, mainly UNFPA and UN Women, are
actively engaged in supporting GRB work.
 National Gender Equality Policy and
Framework for Operationalisation
(2009), clearly states GRB as one of its
strategy. Limited government capacity to fully
implement the Policy and achieve the gender-
related targets of the Strategic Action Plan.
 Gender Equality Act, 2016 (Act Number:
18/2016) Chapter 10 states that - In passing the
State budget every year for the following year, the
Ministry shall be afforded a sufficient budget with
the objectives of establishing gender equality,
preventing gender- based violence against women
and helping victims of such violence.
Highlights of the National GE Policy
https://www.adb.org/sites/default/files/institutional-document/149329/maldives-gender-equality.pdf
https://maldives.unfpa.org/sites/default/files/pub-pdf/Gender%20Equality%20Act_0.pdf
04/05/19
48
Lessons Learned &
Way Forward
Lessons Learned &
Way Forward
Lessons Learned
04/05/19
49
No ‘one size fits all’ approach to GRB.
GRB recognised as a critical tool for achieving national and
international commitment (both MDGs & SDGs)
Ownership of MOF and strong coordination with Women Ministry
is the key
GRB has improved Budget Processes –
 Engendered Budget Call Circular aligned budgetary decision-making with policies
and facilitated up scaling of gender mainstreaming activities
 Incorporation of gender into performance based budgeting has improved output
and outcome indicators
 GRB has contributed to the tracking of funds
 Gender Budget Statements (GBS) emerged as an accountability tool – leading
to improved reporting on targeted allocations to women and girls
 Participatory planning and budgeting processes introduced at the municipal or
local level.
Lessons Learned
04/05/19
50
Sex disaggregated Data is crucial - GRB initiatives have
improved the availability of sex disaggregated data essential for
assessing budgetary impacts
Capacity Building and advocacy has led to general
awareness across institutions of the need for gender
mainstreaming/budgeting
 Training manual developed have catered to the needs of government officials,
 Series of trainings held for various stakeholders
Costs and the contributions of women’s unpaid care
labour recognised
Way Forward
04/05/19
51
 Finding the best process/methodology to strengthen the existing GRB
initiative and aligning them with the national and international commitments
 Gendered analysis of donor contributions to country budgets
 Strengthen monitoring of expenditures to ensure that gender
responsive interventions are being adequately funded
 Improve the availability of sex disaggregated data essential for assessing
budgetary impacts
 Improve statistics and indicators and aligning them with PBB
 Continue with training for various stakeholders to equip them with the
skills and tools to analyze budgets from gender perspective
 Prepare briefing notes to assist Parliamentarians/ Chairpersons of Budget
Hearing Committees etc
Way Forward
 Initiate and increase public education and awareness raising on revenue
systems
 Institutionalize collection & processing of time use data for re-visioning the
economy to include the contribution of unpaid care activities
 Documentation and Dissemination of GBIs e.g., Uganda introduced a
Gender and Equity Compliance Certificate into their Public Finance Management Act
in 2015. The Act calls upon all ministries, departments, and agencies to ensure
that their budget frameworks and Ministerial Policy statements address
gender oriented goals.Their budgets would be approved once a certificate is
issued to reflect that gender oriented goals are addressed (Stotsky et.al,
2016).
 Strengthening networking across national and international agencies
04/05/19Dr. Paramita Majumdar
52
THANKYOU FORYOUR ATTENTION!
04/05/19
53
drpmj2017@gmail.com

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Gender Responsive Budgeting Concept and Experience 29 march 2019

  • 1. Gender Responsive Budgeting : Concept and Experience Dr. Paramita Majumdar Independent Consultant New Delhi 29 March, 2019 South Asia Convergence on Tax and Fiscal Justice and Public spending South Asia Alliance for Poverty Eradication 27-30 March 2019 in Kathmandu, Nepal
  • 2. Structure of the Presentation I. Setting the Context II. Gender Responsive Budgeting - Concept III. Gender Responsive Budgeting practice in South Asian countries 04/05/19 2 Dr. Paramita Majumdar
  • 3. 04/05/19Dr. Paramita Majumdar 3 I. Setting the ContextI. Setting the Context
  • 4. 04/05/19Dr. Paramita Majumdar 4 Triple role/ multiple burden Concept of gender roles has been developed from the work of Caroline Moser.  Provides planners with the first key principle for a gender planning methodology that enables them to translate gender-awareness into a tool for planning practice The Context - Gender Roles
  • 5. Understanding the difference between Equality vs. Equity vs. Justice 5 Dr. Paramita Majumdar, 6 March 2019
  • 6. International Gender Commitments 04/05/19 6 CEDAW makes no specific reference to public expenditure or revenue, but it does impose the general obligation on States parties to take ‘all appropriate measures’ to eliminate discrimination against women, and to ensure ‘the full development and advancement of women’ (Articles 2, 3). CEDAW Committee has begun to make specific references to the role of government budgets in relation to women’s human rights. One example is 3 the General Recommendation No. 24 on Women and Heath, issued in 1999 - “States parties should allocate adequate budgetary, human and administrative resources to ensure that women’s health receives a share of the overall health budget comparable with that for men’s health. Taking into account their different health needs”
  • 7. CEDAW Ratification 04/05/19Dr. Paramita Majumdar 7 CEDAW is one of the most widely ratified human rights treaty. A total of 186 countries have ratified the Convention, including the eight South Asian countries By ratifying the Convention, all eight South Asian states are duty bound to undertake a series of measures at the national level to address discrimination against women. 2003 1996 1993 1993 1991 1984 1984 1981
  • 8. International Gender Commitments…. 04/05/19 8 Strategic objective B.5. Allocate sufficient resources for and monitor the implementation of educational reforms Strategic objective C.5. Increase resources and monitor follow-up for women’s health Strategic objective D.1. Take integrated measures to prevent and eliminate violence against women(p) Allocate adequate resources within the government budget and mobilize community resources for activities related to the elimination of violence against women, Strategic objective F.1. Promote women’s economic rights and independence, including access to employment, appropriate working conditions and control over economic resources (i) Facilitate, at appropriate levels, more open and transparent budget processes; Chapter VI – Financial Arrangements - ….. Governments should make efforts to systematically review how women benefit from public sector expenditures; adjust budgets to ensure equality of access to public sector expenditures, ..............To develop successful national implementation strategies for the Platform for Action, Governments should allocate sufficient resources, including resources for undertaking gender-impact analysis. Fourth World Conference on Women Beijing, China - September 1995 Action for Equality, Development & Peace
  • 9. International Gender Commitments 04/05/19 9 Commitment to making national budgetary processes gender-responsive has been reiterated in  Monterrey Consensus on Financing for Development (2002) - explicitly names the area of ‘social and gender budget policies’ in Paragraph 19. Paragraph 64 calls for mainstreaming of a gender perspective ‘into development policies at all levels and in all sectors’  The Doha Declaration on Financing for Development (2008) - reiterated the need for gender mainstreaming into the formulation and implementation of development policies, including financing for development policies, and for dedicated resources (Paragraph 4)  The Third International Conference on Financing for Development in Addis Ababa (2015) reaffirmed the commitment of governments to address gender-responsive public management. Paragraph 30 specifically notes the commitment to “increase transparency and equal participation in the budgeting process, and promote GRB and tracking.
  • 10.  193 member states of the United Nations, including India, adopted the Sustainable Development Goals in 2015 committing to “leave no one behind”  “Gender Compact” includes Goal 5 as well as gender sensitive targets across other goals  Gender Responsive Budgeting is one of the key global indicators (Indicator 5.C.1) for measuring Target 5.C  Transformative financing on GEWE entails significantly increased, prioritized and sustained investment in both gender-mainstreamed as well as other targeted key sectors; as per Addis Ababa Action Agenda (AAAA) adopted by world leaders in 2015 SDG 2030 :Agenda for Gender Equality 04/05/19 10 Dr. Paramita Majumdar
  • 11. Reality Check 04/05/19Dr. Paramita Majumdar 11 https://pdfs.semanticscholar.org/8ee0/aff5113d34438263a1e021ce3ba97c744f11.pdf Despite the International Commitments •GRB work is extremely difficult. •It is still largely experimental, hence there are no simple rules and tools to pass on. •Budget work is a ‘national’ issue. While there are many similarities in the way budgets are prepared across countries, and multilateral and bilateral agencies have attempted to standardise approaches, there are still important differences even in the basic format. •There are further differences in both theoretical and actual processes of budget making. •Added to that are the political considerations.
  • 12. 04/05/19 12 Dr. Paramita Majumdar II. Gender Responsive Budgeting - Concept II. Gender Responsive Budgeting - Concept
  • 13. What is GRB? 04/05/19Dr. Paramita Majumdar 13 GENDERGENDER BUDGETBUDGET
  • 14. 14 process product process product process product policy formulation policy statement budget compilation budget expenditure on activities outcomes revenue collection GRB - A Process : From Policy To Outcomes Policy appraisal (Gender appraisal) Audit (Gender Audit) Budget appraisal (Gender budgeting) Gender Responsive Budgeting (GRB) is a process that entails incorporating a gender perspective at various stages - planning/ policy/ programme formulation, assessment of needs of target groups, allocation of resources, implementation, impact assessment, reprioritization of resources Dr. Paramita Majumdar
  • 15. What GRB is not? 04/05/19 15 https://edugeneral.org/blog/polity/welfare-programmes-for- indian-women/ GRB is not a separate budget for women GRB is not about spending 50% for men and 50% for women GRB is not about assessing programmes targeting women and girls
  • 16. Why GRB? 04/05/19Dr. Paramita Majumdar 16 GRB is not only a tool for policy assessment but also a way of improving policy outcomes. And its implications can be larger than they first seem. The policy areas where gender roles and gender norms affect women differently from men include:   Public services - Globally, women are more likely than men to have social responsibility for unpaid work such as childcare, care for older or disabled people, domestic work, and unpaid subsistence work. Because shouldering these gendered responsibilities reduces women’s ability to do paid work, public services like early childhood education can reduce unpaid work and have a major effect on women’s opportunities and employment. It also means that when public services are cut, it is more likely to be women who fill the gap (often by giving up employment or other opportunities to make money. Women’s lower incomes and wealth relative to men mean that they particularly benefit from having good provisions of public services. It also means that they are less likely to be able to afford private provision when public services are cut. 
  • 17. Why GRB? 04/05/19Dr. Paramita Majumdar 17  Income distribution: Because income within a household may not be shared equally. Women and girls may not benefit as much as men when household income rises. This means that policies that concentrate on improving household incomes, may not benefit women as much as those that specifically target women’s incomes. Studies have consistently shown that when women do not have an independent income, they are more vulnerable to financial abuse  Violence against women:We know that violence and abuse of women and girls continues to be widespread and underreported, and we know that domestic violence and abuse often includes financial abuse. Funding for specialist services for women who have experienced violence is therefore vital to promoting gender equality. On the other hand, cuts to such services can leave women without the help they need to overcome trauma. For those currently experiencing violence, loss of services such as refuges or shelters can be life-threatening. https://www.opensocietyfoundations.org/voices/how-ensure-women-and-girls-count-government-budgets
  • 18. Why GRB? The unpaid work 04/05/19Dr. Paramita Majumdar 18 Unpaid work is essentially that work which does not receive direct remuneration http://www.levyinstitute.org/pubs/wp_838.pdf Visible in national statistical systems Visible in national statistical systems Invisible in national statistical systems Invisible in national statistical systems Need to go beyond recognition of women’s unpaid work, to recognize the unpaid economy. Men work in the unpaid economy too, but women do more of the work than men; and men and women tend to do different tasks.
  • 19. Why GRB? The unpaid economy 04/05/19Dr. Paramita Majumdar 19 Both responds to changes in financial system Expands Contracts This unequal distribution of work is unjust, and implies a violation of the basic human rights of women
  • 20. Strategy for the unpaid economy  Recognition is one of the most central processes in empowerment – and can be done through time use studies, satellite accounts, policies to support unpaid workers. According to the Census of India, 2011, people engaged in household duties have been treated as non-workers, even when 159.9 million women stated that household work was their main occupation.  Reduce through policies to improve housing, water and sanitation, access to energy, and to provide paid care. (particularly such unpaid work that falls within the production boundary of the System of National Accounts (SNA)  Redistribute - through polices to enable men to do more unpaid work and women to do less. Because when women step out of the house to work, the question of ‘who will do the housework’ still remains. And because domestic work is still gendered, the responsibility eventually falls on women themselves. This promotes ideas like women aren’t competent workers, or that they have other priorities beyond their work etc. https://www.downtoearth.org.in/blog/economy/unpaid-work-women-and-the-burden-of-unpaid-labour-63035 The triple “R” approach for integrating unpaid work with macroeconomic policies was first recommended by Diane Elson (2008)
  • 21. Valuation of unpaid work 04/05/19Dr. Paramita Majumdar 21 http://www.levyinstitute.org/pubs/wp_838.pdf In favourAgainst Valuation
  • 22. Mainstreaming Gender into the Budget Process- ENTRY POINTS 04/05/19Dr. Paramita Majumdar 22 Budget Call Circular Gender Budget Statement Pre-Budget Consultations Program Guidelines Monitoring Reports Staff & Fund Flow Performance monitoring Gender Disaggregated data Using Gender Sensitive Checklist Outcome Budget Performance Audit Gender AuditGender Audit Parliamentary Standing Committee Budget Cycle (ii) Budget Decision making (i) Budget Planning
  • 23. 04/05/19Dr. Paramita Majumdar 23 10 key questions Relate to Who does what? why? Activities How? With what? Access to resources Who owns what? Ownership of assets Who is responsible for what? Roles and responsibilities Who is entitled to what? Rights Who controls what? Income and spending power Who decides what? Power Who gets what? Distribution Who gains-who loses? Redistribution Why? What is the basis for this situation? Rules and laws/Norms/Customs Gender Analysis - A Snapshot Budget Preparation Stage
  • 24. 04/05/19Dr. Paramita Majumdar 24 GRB in South Asian countriesGRB in South Asian countries
  • 25. Diverse GRB Initiatives 04/05/19 25 Actors : Government-led vs CSO/Donor-led vs Parliament-led Focus : i. Full Budget vs selected sector ii. Sector (e.g. health) vs problem (e.g. gender-based violence) iii. Expenditure vs Revenue Level : National vs Sub-national vs Municipal vs Local Timing: Post-budget analysis vs in-process budget formulation Approach : e.g., Separate GB Statement or gender integrated throughout the main budget document No single means of assessing the success of GRB
  • 26. Afghanistan 04/05/19 26  Introduction to GRB through Deutsche Gesellschaft für Internationale Zusammenarbeit (GIZ), Germany supported a programme of gender mainstreaming (2006–10)  Gender equality commitment reflected in National Action Plan for the Women of Afghanistan (NAPWA) 2007-17  Pilot study: GRB reform in 7 Ministries  GRB instructions incorporated in BC1 and BC2 by MOF  GRB Strategic Action Plan: Integrating GRB into the National Budget 2015 prepared by MOF  Developed a comprehensive training manual and accompanying handbook that aim to complement the GRB strategic plan  Gender Units set up in line Ministries  Donors supporting MOF to strengthen the GRB processes initiated
  • 27. Bangladesh 04/05/19 27  Early 2000s – GRB initiated as part of public finance reforms  3 main tools of GRB i) 2003 - Recurrent, Capital, Gender and Poverty (RCGP) Database developed by MOF - all expenditure items are disaggregated at the project level to indicate what % would benefit women and reduce poverty ii) 2005-06 - inclusion of gender and poverty indicators in MTBF (Medium Term Budgetary Framework). Ministries are required to assess gender impact of their strategies using 14 indicators & allocations for 3 successive years.Activity is reflected for one year and allocation for next two years iii) 2009 onwards – Gender Budget Report (GBR) prepared by each Ministry, No. has increased gradually, around 40 Ministries preparing GBR;  Alignment of MTBF and Annual Development Plan
  • 28. Bangladesh  Bangladesh follows a mix of qualitative and quantitative format. As opposed to a GBS, the MoF produces a GBR. The Ministries that are listed in the GBR provide the following information: i. Major functions of the ministry ii. Relevant policies of the ministry iii. Ministry specific national policy objectives in relation to women’s advancement iv. Strategic objectives and activities of the ministry in relation to women’s advancement v. Identifying the gender gaps in the activities of the ministry vi. Women’s participation in ministries’ activities and their share in total expenditure vii. Women’s share in ministry’s total expenditure viii.KPIs of the ministry in relation to women’s advancement and rights ix. Success in promoting women’s advancement - Strategic objectives and its relevance with women’s advancement. - Achievements of the ministry regarding activities undertaken for women’s development. - Activities of the ministry for which women give unpaid labour. x. Obstacles to achieve targets related to women’s advancement and rights. 04/05/19Dr. Paramita Majumdar 28
  • 29. Bangladesh - BCC 04/05/19 29  The first budget call circular issued annually specifies the format to be used for reporting on contributions to poverty reduction and “women’s advancement” as well as the criteria to be used in scoring the poverty and gender impact of each expenditure. Gender “shares” for each expenditure are also calculated using the specially developed RCGP (Recurrent, Capital, Gender and Poverty) database and model.  The instructions provided to ministries in the call circular include 14 criteria for assessing the poverty and gender impact and assigning a percentage. The standards are: (a) access to health care and improved nutrition; (b) access to public properties and services; (c) access to education and training; (d) reduced daily working hours of women; (e) women’s participation in labour market and income-generating activities; (f) enhanced social safety and reduced probable vulnerability and risk for women;
  • 30. Bangladesh (g) women’s empowerment (related to decision-making); (h) women’s participation in national and international forums; (i) safety and free movement for women; (j) monitoring and evaluation; (k) increased social status of women; (l) access to law and justice for women; (m) information technology for women; and (n) reduced violence and oppression.The guidelines state that the percentage should be in the following ranges, based on qualitative assessment of the programme concerned:  Zero: No likely improvement in women’s advancement  1-33 per cent: Low level of benefit for women  34-66 per cent: Medium level of benefit for women  67-99 per cent: High level of benefit  100 per cent: Women’s advancement is the specific aim of the project or programme 04/05/19 30
  • 31. Bhutan  2004 - Establishment of the National Commission forWomen and Children  2011 – GRPB, 11FYP Guidelines formulated - Gross National Happiness Commission (GNHC), the main Planning agency in Bhutan, coordinated the first gender pilot study in Bhutan.  2013 –GRPB Strategic Framework &Training Manual developed  2013-14 and 2014-15 – Budget Call Circular, instructed all sectoral agencies to ensure that they incorporate gender at the time of submission of their budgetary proposals. Narrative Statement on GRPB in the National Budget Report - FY 2013-14 onwards providing the following information a. Ministry’s policies and Key Result Areas (KRAs) stating how they contribute to gender related goals with examples of physical and financial data if available; b. priority issues that need to be addressed to promote gender equality; c. indicate 2-3 relevant interventions/ stratégies/ activities.  2017-2018 - BCC and Gender Policy Narratives - A Mix of Quantitative and Qualitative Approach 04/05/19Dr. Paramita Majumdar 31
  • 32. Bhutan  Introducing gender sensitive indicators in PLaMS: One of the important mechanisms that the government has adopted is the Planning and Monitoring System (PLaMS) to monitor the implementation of programmes.The strength of the system is that it is linked to the (National Key Result Areas) NKRAs and the SKRAs (Sector Key result Areas). Engendering the PLaMS is critical.  GNHC employs a screening tool, which is applied to all draft policies and is an important component under the government's policy protocol 04/05/19 32 Gender Will be detrimental to the advancement of GE Do not know the effects on GE Will not negatively affect GE Will advance GE Score Score awarded Rationale for awarding score Suggested alternative/ mitigation measure if score is 2 or below Assessing the impact on women’s advancement: GNHC Screening Tool http://www2.unwomen.org/-/media/field%20office%20eseasia/docs/publications/2016/05/bhutan%20report.pdf?la=en&vs=1405
  • 33. Nepal 04/05/19 33 1st phase 2000-2006 – Preparation phase – modification of budget guidelines, setting up of GRB Committee (GRBC) within MOF, development of GRB policy guidelines for sectoral ministries 2nd phase 2007 onwards (i) Introduction of GRB Classification Framework (ii) integration of GRB in the Budget Management Information System (BMIS); (iii) focus on trainings
  • 34. Plan formulation criteria adopted by Nepal 04/05/19Dr. Paramita Majumdar 6 March 2019 34 The broad indicators currently used by the Government of Nepal while identifying the critical gender issue in each sector or a SWOT analysis from gender lens is presented here. A checklist with possible set of questions and indicators are worked out for local level planning and prioritisation of allocation of resources GRB Classification Framework If the total is 50 or more, programme is directly gender responsive; 20-49 indirectly gender responsive and < 20 is gender neutral. Between 2007-08 and 2014-15, directly GR budget increased from 11.3 to 22.27 & indirectly GRB 33.2 to 45 % Indicators Points 1 Women’s Participation in Formulation & Implementation of programme 20 2 Women’s capacity development 20 3 Women’s share in benefit 30 4 Support in employment & income generating for women 20 5 Quality reform in women’s time use & minimization of their work-load 10 Source: http://mof.gov.np/uploads/document/file/speech_english_20180715091522.pdf
  • 35. Nepal 04/05/19 35 GRB operationalised at the local level through Local Body Gender Budget Audit Guidelines, 2008 and revised as Gender Responsive and Social Inclusive Budget Formulation and Audit Guidelines 2012. Local Resource Mobilisation & Management Guidelines, 2012, use of 10% budget mandated for GEWE GRB Committees set up in all 75 District Development Committees (DDCs) and 217 municipalities to facilitate GRBI Special attention given to GRB in post-disaster work in Post Disaster Need Assessment Policy 2015, Post Disaster Recovery Framework 2016
  • 36. 10 Years of GRB in India 2004 - Expert Group constituted 2011-12 2013-14 GB Statement Charter for GBC GB Scheme for Cap.Bldg. Revised Guidelines for Outcome Budget issued • Guidelines issued to states • Gender Audit Initiated - WG EFCEFC •Nodal Centres •GA pilot as part of Internal Audit 04/05/19 36 GRB: An Overview Dr Paramita Majumdar
  • 37. India 04/05/19 37 Adopted as a tool for mainstreaming gender in 2005-06. Setting up of Gender Budgeting Cells across all Ministries. Gender Budgeting Charter outlining the composition and functions of GBCs Reporting by Ministries in the Gender Budget Statement as part of the annual budget. Similar mechanism at the sub-national level Gender based outputs and outcomes integral part of the Outcome Budget Document prepared by each Ministry. Guidelines engendered & issued by MOF Integration of gender perspective at the design stage itself of all programs of national government through Expenditure Finance Committee Memorandum, MOF
  • 38. India 04/05/19 38 Engaging with Line Departments by MWCD  One-to-one interactions with Ministries/ Departments  Monitoring through Annual Action Plan • Extensive focus on Capacity Building  Formulation of a GRB scheme to support training, research, evaluation, impact assessment, gender audit. Intensive capacity building programmes across sectors.  Development of GB Handbook and Manual and wide dissemination  Strengthening national and sub-national apex training institutes  Designation of Nodal Centres for GRB throughou the country Post Budget Analysis and Gender Audit of the GBS by CSOs
  • 39. India 04/05/19 39 Initiation of Gender Audit within Internal Audit GB Guidelines prepared and issued to sub-national governments by MWCD to comply with the approach. Regular training programs organized. GRB Sub-national level, municipal and local level – Financial Devolution through Central Finance Commission grants ensuring flexibility and autonomy
  • 40. Pakistan 04/05/19Dr. Paramita Majumdar 40 Phase I  Initiated in 2005 with a GRB pilot, led by the government with support from international donors.The initiative was housed in the Ministry of Finance and the finance departments of the Punjab and Sindh governments. Gender-aware policy appraisals were produced in education, health, and population welfare and it was pilot-tested in only three districts, Gujrat, Rajanpur and Jacobabad.  GB Statement introduced in 2006–07, filled in by select pilot ministries. http://www2.unwomen.org/-/media/field%20office%20eseasia/docs/publications/2016/12/grb_report-for-web.pdf?la=en&vs=1656 (2006-07) http://mail.finance.gov.pk/Documents/GRBCC.pdf
  • 41. Pakistan Phase II GRB work specifically integrated into the second cycle of the 2008–2012 Strengthening Poverty Reduction Strategy Monitoring Project (PRSP) and housed within the MoF. PRSP II mentioned adoption of GRB in the Output based budgeting system. Despite the substantial and unique achievements of the GRB in the initial years, the progress of GRB work slowed after 2009. and after 2010-11 the GBS was not published. 04/05/19Dr. Paramita Majumdar 41
  • 42. Pakistan Phase III  2016 onwards – efforts to revive GRB work by the Government. Some work on gender-disaggregated analysis and gender-responsive overview of the budget for FY2015-16 was undertaken by the Govt. It led to a baseline to promote gender equality in education and labour force participation with a scope to its applicability at the provincial level.  Reporting the sex-disaggregated key performance indicators (KPIs) in MTBF documents has been sustained over the years by 18 line ministries. The MTBF documents prepared by line ministries with a 3-year perspective are compiled by the MoF in the “Green Book”.  The Green Book is prepared to help different stakeholders in analysing the cost of services (outputs) and their effects (outcomes) over the medium term as well as the performance of the ministry during the preceding year and the performance targets for the next three years.  Limited engagement in GRB by the NWM and the Planning Commission. Ministry of Human Rights currently holds the portfolio of women’s development at the federal level and does not seem engaged with GRB work 04/05/19Dr. Paramita Majumdar 42 https://www.thenews.com.pk/print/415187-the-need-for-gender-budgeting
  • 43. Extract BCC – 2018-19 SECTION II - Budget Preparation Forms and Instructions for Preparing Medium-Term Budget (2018-21) 04/05/19Dr. Paramita Majumdar 43 Note 2: Where possible, the Indicators/Measures and Targets should reflect gender. This can be done in two ways. Firstly, indicators relating to individuals can be disaggregated into male and female. For example, primary education being an output (service) of Ministry of Education can have two indicators/measures namely; Number of male students enrolled and Number of female students enrolled. These two can be assigned different targets. Secondly, indicators relating to gender-relevant issues can be included, such as number of deliveries attended by skilled personnel. http://www.finance.gov.pk/budget_call/BCC_2018_19.pdf
  • 44. Sri Lanka 04/05/19Dr. Paramita Majumdar 44  1997 - Sri Lanka joined the Commonwealth’s gender budgeting pilot project  2000 - A report titled Engendering the National Budget of Sri Lanka was released by the Department of National Planning of the Ministry of Finance and Planning, authored in collaboration with CENWOR (a CSO).  2007 - The 2007 BCC specifically mentioned women and included a section on “A Caring Society” that addressed social protection of vulnerable groups, including women  GRB work seemed to slow down, and most of the early initiatives have not continued. For instance, the “caring society” section in the BCC or any other reference to gender and the GFPs have had limited engagement with budgetary and planning processes. Data systems have continued to mention gender concerns, but make little contribution to informing the planning and budgetary processes. Sri Lanka: Selected Issues; IMF Country Report No. 18/176; May 17, 2018, file:///C:/Users/Admin/Downloads/cr18176.pdf
  • 45. Sri Lanka  In 2016, the Cabinet approved establishment of gender mainstreaming program in every ministry under the supervision of the Additional Secretary/Director  Approved a Cabinet Memorandum mandating allocation of at least 25 % of the project investment on rural economic development for women by select ministries. The Memorandum envisages preparation of a Provincial Women’s Economic Development Plan. DistrictWomen’s Economic Development Plan for each Province/District 04/05/19Dr. Paramita Majumdar 45 Objectives of the Memorandum • Increasing women’s income • Introduction of new employment opportunities and minimising unemployment among women • Broadening market opportunities for women’s products • Minimising instances of women being victims of violence and discrimination of rights due to poverty • Promoting resource ownership, savings and investment potential of women • Empowering women as a productive labour force actively contributing to economic development rather than remaining as dependants Objectives of the Memorandum • Increasing women’s income • Introduction of new employment opportunities and minimising unemployment among women • Broadening market opportunities for women’s products • Minimising instances of women being victims of violence and discrimination of rights due to poverty • Promoting resource ownership, savings and investment potential of women • Empowering women as a productive labour force actively contributing to economic development rather than remaining as dependants
  • 46. Sri Lanka 04/05/19Dr. Paramita Majumdar 46 • Mobilized gender focal points in ministries as well as in provincial councils. Necessary training to the focal points to implement GRB is required • Scope of GRB needs to be expanded to other sectors as well. • As donors support the implementation of the Cabinet Memorandum, engagement of CSOs could be considered. • Currently there is no separate GB Statement. • Integrated treasury management information system(ITMIS) do not provide sex-disaggregated data and are not oriented for outcome based budgeting
  • 47. Maldives 04/05/19Dr. Paramita Majumdar 47  GRB work is at the inception stage in Maldives and many enabling factors and opportunities exist for initiating it.  Donors, mainly UNFPA and UN Women, are actively engaged in supporting GRB work.  National Gender Equality Policy and Framework for Operationalisation (2009), clearly states GRB as one of its strategy. Limited government capacity to fully implement the Policy and achieve the gender- related targets of the Strategic Action Plan.  Gender Equality Act, 2016 (Act Number: 18/2016) Chapter 10 states that - In passing the State budget every year for the following year, the Ministry shall be afforded a sufficient budget with the objectives of establishing gender equality, preventing gender- based violence against women and helping victims of such violence. Highlights of the National GE Policy https://www.adb.org/sites/default/files/institutional-document/149329/maldives-gender-equality.pdf https://maldives.unfpa.org/sites/default/files/pub-pdf/Gender%20Equality%20Act_0.pdf
  • 48. 04/05/19 48 Lessons Learned & Way Forward Lessons Learned & Way Forward
  • 49. Lessons Learned 04/05/19 49 No ‘one size fits all’ approach to GRB. GRB recognised as a critical tool for achieving national and international commitment (both MDGs & SDGs) Ownership of MOF and strong coordination with Women Ministry is the key GRB has improved Budget Processes –  Engendered Budget Call Circular aligned budgetary decision-making with policies and facilitated up scaling of gender mainstreaming activities  Incorporation of gender into performance based budgeting has improved output and outcome indicators  GRB has contributed to the tracking of funds  Gender Budget Statements (GBS) emerged as an accountability tool – leading to improved reporting on targeted allocations to women and girls  Participatory planning and budgeting processes introduced at the municipal or local level.
  • 50. Lessons Learned 04/05/19 50 Sex disaggregated Data is crucial - GRB initiatives have improved the availability of sex disaggregated data essential for assessing budgetary impacts Capacity Building and advocacy has led to general awareness across institutions of the need for gender mainstreaming/budgeting  Training manual developed have catered to the needs of government officials,  Series of trainings held for various stakeholders Costs and the contributions of women’s unpaid care labour recognised
  • 51. Way Forward 04/05/19 51  Finding the best process/methodology to strengthen the existing GRB initiative and aligning them with the national and international commitments  Gendered analysis of donor contributions to country budgets  Strengthen monitoring of expenditures to ensure that gender responsive interventions are being adequately funded  Improve the availability of sex disaggregated data essential for assessing budgetary impacts  Improve statistics and indicators and aligning them with PBB  Continue with training for various stakeholders to equip them with the skills and tools to analyze budgets from gender perspective  Prepare briefing notes to assist Parliamentarians/ Chairpersons of Budget Hearing Committees etc
  • 52. Way Forward  Initiate and increase public education and awareness raising on revenue systems  Institutionalize collection & processing of time use data for re-visioning the economy to include the contribution of unpaid care activities  Documentation and Dissemination of GBIs e.g., Uganda introduced a Gender and Equity Compliance Certificate into their Public Finance Management Act in 2015. The Act calls upon all ministries, departments, and agencies to ensure that their budget frameworks and Ministerial Policy statements address gender oriented goals.Their budgets would be approved once a certificate is issued to reflect that gender oriented goals are addressed (Stotsky et.al, 2016).  Strengthening networking across national and international agencies 04/05/19Dr. Paramita Majumdar 52

Editor's Notes

  1. 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&amp;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!)