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Sex-disaggregated data Output and impact objec- tives and indicators – may need improvement by iden- tifying sources of relevant statistics Understanding of gender relations Dialogue between govern- ment officials and civil soci- ety recommended as one of the approaches to achieving understanding If the answer to the ques- tions is NO, then changes need to be identified in all four areas to close the iden- tified gender gaps.
Activities (services planned and deliv- ered, e.g. | https://transfered-docs-lawep.s3.amazonaws.com/thematic1e/rr/1726050737942.pdf | https://rm.coe.int/1680599885 |
Activities (services planned and deliv- ered, e.g.
health services, enterprise support, social transfers etc) Are activities designed to be equally appropriate to women and men?
Are activities adequate to achieve gender equality, as well as other objectives?
Outputs (planned and delivered utili- sation of the activities, e.g.
patients treated, business supported, incomes increased, etc.)
Are outputs fairly distributed between women and men? | https://transfered-docs-lawep.s3.amazonaws.com/thematic1e/rr/1726050737942.pdf | https://rm.coe.int/1680599885 |
Are the outputs adequate to achieve gender equality, as well as other objectives?
Impacts (planned and actual achievements in relation to broader objectives, e.g.
healthy people, competitive businesses, poverty reduc- tion) Do the impacts promote gender equality, as well as other objectives? | https://transfered-docs-lawep.s3.amazonaws.com/thematic1e/rr/1726050737942.pdf | https://rm.coe.int/1680599885 |
HOW TO DO GENDER BUDGETING Gender budgeting: practical implementation 29 – capacity of systems to conduct analysis – availability of data – quality of data in relation to disaggregation – relationship of spending decisions and gender equal- ity policy The analysis will also provide pointers as to – what action – in terms of training and development of systems – needs to be taken in order to improve ana- lytic capacity, and – how analysis can be deepened and systematised. | https://transfered-docs-lawep.s3.amazonaws.com/thematic1e/rr/1726050737942.pdf | https://rm.coe.int/1680599885 |
Building gender expertise Carrying out the above level of analysis is likely to produce only a limited understanding of the gender impact of the spending programme.
It is likely that the answers to the set of questions under the heading Match- ing Policy with Spend will uncover more questions than answers.
Building up an adequate level of gender exper- tise should become an integral part of policy making and programme planning. | https://transfered-docs-lawep.s3.amazonaws.com/thematic1e/rr/1726050737942.pdf | https://rm.coe.int/1680599885 |
As such it should be a continuous process of establishing benchmarks, setting objectives, monitoring outcomes and adjusting subsequent pro- grammes with new objectives and outcomes.
The following are suggestions as to how to begin to develop gender expertise: Choose an area of spend where the implications for a gender impact seem most relevant.
What is the State’s gender equality policy in this area?
Are there objectives, targets, indicators attached to the policy? | https://transfered-docs-lawep.s3.amazonaws.com/thematic1e/rr/1726050737942.pdf | https://rm.coe.int/1680599885 |
How can the State’s gender equality policy be trans- lated to this particular programme or area of spend?
What information (government and independent research) and expertise (NGOs, gender experts/aca- demics) is available?
What information is available about the views of service users?
Has a beneficiary assessment been carried out to determine the level of satisfaction of service users?
(See Commonwealth Secretariat tools, page 35.) | https://transfered-docs-lawep.s3.amazonaws.com/thematic1e/rr/1726050737942.pdf | https://rm.coe.int/1680599885 |
(See Commonwealth Secretariat tools, page 35.)
HOW TO DO GENDER BUDGETING Steering Committee for Equality between Women and Men 30 Integrating gen- der as a category of analysis Within the examples of gender budgeting initiatives across Europe, a mainstreaming methodology is being employed, with variations to suit local circumstances.
The objective of the strategy is to integrate gender as a category of analysis in the planning of budgetary pro- grammes. | https://transfered-docs-lawep.s3.amazonaws.com/thematic1e/rr/1726050737942.pdf | https://rm.coe.int/1680599885 |
The procedure outlined below represents a synthesis of the variations in use.
The methodology assumes a rolling-over, recurrent appli- cation; that is to say it is to be applied year-on-year in tandem with or as part of the regular budgetary planning progress.
This will mean a deepening of the exercise with each application.
It is likely also to involve refinements in response to findings and to other relevant developments. | https://transfered-docs-lawep.s3.amazonaws.com/thematic1e/rr/1726050737942.pdf | https://rm.coe.int/1680599885 |
As indicated elsewhere in this publication, the process should be co-ordinated by a steering group made up of relevant stakeholders.
Step 1 Review all relevant available information about the budget line/programme under consideration, including: Objectives as defined by the spending department Performance information Changes in spend over a period of time, and impact of changes Relevance to other similar programmes within the same sector/agency. | https://transfered-docs-lawep.s3.amazonaws.com/thematic1e/rr/1726050737942.pdf | https://rm.coe.int/1680599885 |
Step 2 Assemble all information on the target group, in particu- lar from a gender perspective.
Sources of information include: Statistical reports from national statistics office Gender relevance In Andalusia, the G+ Project has come up with a classification system to help determine the gender relevance of all budget- ary spending lines.
The strategy is to identify and work on pro- grammes with the most capacity of making a significant impact on gender equality.
(See page 21 for details.) | https://transfered-docs-lawep.s3.amazonaws.com/thematic1e/rr/1726050737942.pdf | https://rm.coe.int/1680599885 |
HOW TO DO GENDER BUDGETING Gender budgeting: practical implementation 31 Independent reports from academics and NGOs focused on gender issues relevant to this target group Impact of this budget line/programme on unpaid labour Beneficiary assessments Official and/or independent evaluation reports, spe- cific to the programme or related programmes Consultation with civil society gender expertise – con- sultation mechanisms should be established as a routine component of programme planning Gender-related challenges and barriers to accessing the programme Step 3 Determine gender equality objectives for the pro- gramme, with reference to previous gender equality objectives for the specific programme, if applicable national gender equality objectives for this sector gender research and analysis specific to this sector knowledge acquired through Step 2 above Step 4 Outline strategy for allocation of resources so as to achieve gender equality objectives. | https://transfered-docs-lawep.s3.amazonaws.com/thematic1e/rr/1726050737942.pdf | https://rm.coe.int/1680599885 |
Attention here will be on what changes need to be made to the systems, processes, staff reporting mechanisms, decision-making structure, etc.
– in other words, all of the infrastructure associated with the allocation of resources – so as to achieve gender equality objectives. | https://transfered-docs-lawep.s3.amazonaws.com/thematic1e/rr/1726050737942.pdf | https://rm.coe.int/1680599885 |
Mechanisms for the effective working of a Gender Budgeting Co-ordination Committee Gender-related staff training Improvement on gender relevant data, including but not limited to sex disaggregated data Measures – supported by the budget – to address gender-related challenges to access Correlation of gender equality objectives with other objectives attached to budget/ line/programme, in particular to ensure no conflict exists between the two sets of objectives HOW TO DO GENDER BUDGETING Steering Committee for Equality between Women and Men 32 Mechanisms to feed back results and learning regarding progress toward the attainment of the political goal of gender equality to the highest level of government Step 5 Establish gender-relevant indicators. | https://transfered-docs-lawep.s3.amazonaws.com/thematic1e/rr/1726050737942.pdf | https://rm.coe.int/1680599885 |
The quality will depend to some extent on the history of working with gender-relevant indicators in this area.
As mentioned in the introduction to this section, the identification of gender-relevant indicators will change over time as gender knowledge improves and as targets are met. | https://transfered-docs-lawep.s3.amazonaws.com/thematic1e/rr/1726050737942.pdf | https://rm.coe.int/1680599885 |
Identify locally-relevant or programme-specific indica- tors where possible Focus on both qualitative as well as quantitative indi- cators In line with a mainstreaming focus, establish indicators for all stages of the process.
(See Elson’s Functional Framework, page 28, and Sharp’s Outputs Outcomes Framework, page 43.)
Step 6 Build in monitoring and evaluation processes. | https://transfered-docs-lawep.s3.amazonaws.com/thematic1e/rr/1726050737942.pdf | https://rm.coe.int/1680599885 |
It is important that all aspects of the gender budgeting mainstreaming processes are monitored and evaluated and that the learn- ing is fed back into the process.
Questions to focus on are: Did the changes in budget allocation result in better gender equality outcomes?
Do further changes in budget allocation need to be made to effect better gender equality outcomes? | https://transfered-docs-lawep.s3.amazonaws.com/thematic1e/rr/1726050737942.pdf | https://rm.coe.int/1680599885 |
Is there a need for a positive action programme to redress an immediate situation where one section of the population is experiencing a disadvantage?
Is there a need for changes in budget allocation further up the chain of command, i.e.
at a higher level of responsibility?
How can the economic gender analysis be broadened to effect better gender equality outcomes?
What adjustments need to be made in the infrastruc- ture so as to mainstream gender budgeting? | https://transfered-docs-lawep.s3.amazonaws.com/thematic1e/rr/1726050737942.pdf | https://rm.coe.int/1680599885 |
Are additional resources and training required?
HOW TO DO GENDER BUDGETING Gender budgeting: practical implementation 33 The capability approach Applying the capability approach to gender budgeting is a relatively new innovation and one which has been adopted in a number of regions, provinces and municipalities in Italy.
The capability approach is a conceptual framework for evaluating how the government contributes to human well-being. | https://transfered-docs-lawep.s3.amazonaws.com/thematic1e/rr/1726050737942.pdf | https://rm.coe.int/1680599885 |
The focus is on human well-being, rather than public services; on the ends rather than on the means.
In this context, developing a frame of analysis begins with describing what well-being means for differ- ent people in the whole range of the functioning of their lives.
Part of the appeal of this approach is that it allows public administrators to engage with their work in terms of human well-being rather than on the budgetary inputs and outputs; in this way it humanises their work. | https://transfered-docs-lawep.s3.amazonaws.com/thematic1e/rr/1726050737942.pdf | https://rm.coe.int/1680599885 |
Distinguishing this approach from other gender budgeting approaches is the claim that the focus moves from the “utilisation of public resources in the cause of gender equity” to one that looks at “the level of human development that those expenditures enable women to achieve” (Addabbo, 2004).
In order to carry out a gender audit of public services using this approach, it is neces- sary to construct a matrix that crosses public policies and services with dimensions of gender-empowerment or capabilities. | https://transfered-docs-lawep.s3.amazonaws.com/thematic1e/rr/1726050737942.pdf | https://rm.coe.int/1680599885 |
This involves translating the language associated with public service administration into that used within the conceptual framework of the capability approach.
Key to this are two terms: capability and functioning.
It is per- haps useful to thinking of one, i.e.
capability giving potential to the other, functioning.
Functioning refers to realisation, to being and doing in relation to how people want to live their lives. | https://transfered-docs-lawep.s3.amazonaws.com/thematic1e/rr/1726050737942.pdf | https://rm.coe.int/1680599885 |
Capability refers to the ability to use one’s resources toward the realisa- tion of functioning.
The table on page 34 illustrates how the matrix was applied to the Modena Provincial Budget.
The impact of reading the matrix, of beginning to think of the workings of the nine Departments in relation to capabilities, signals a new approach, particularly from the perspective of public administrators. | https://transfered-docs-lawep.s3.amazonaws.com/thematic1e/rr/1726050737942.pdf | https://rm.coe.int/1680599885 |
Its worth noting that the matrix allows for the intersection of each department with each capability, thus pointing to a key aspect of this approach which recognises the multidimensional nature of each capability and of the requirements of “different contributions, co-operation and sharing of responsibili- ties among the different departments”.
Being educated, for example, involves trans- port, health, food, equality of opportunity, sport, etc., as well as schools (Addabbo, 2004). | https://transfered-docs-lawep.s3.amazonaws.com/thematic1e/rr/1726050737942.pdf | https://rm.coe.int/1680599885 |
Drawing up the list of capabilities which are to be examined in relation to the alloca- tion of public funds, is best done on a collaborative basis, drawing on a variety of sources of data and information and on the expertise of public administrators from a range of institutions, as well as in consultation with communities. | https://transfered-docs-lawep.s3.amazonaws.com/thematic1e/rr/1726050737942.pdf | https://rm.coe.int/1680599885 |
The potential of this method might be characterised as an holistic approach that involves working toward a vision of well being for communities and of investing in long-term impacts with the ability to make changes in expenditure when the realisation of a capability is not hap- pening. | https://transfered-docs-lawep.s3.amazonaws.com/thematic1e/rr/1726050737942.pdf | https://rm.coe.int/1680599885 |
HOW TO DO GENDER BUDGETING Steering Committee for Equality between Women and Men 34 Applying the matrix to the Modena Provincial Budget Departments Capabilities Being educated and trained Living in healthy, secure places Moving in the territory Feeling secure Having access to resources Living a healthy life Caring Having leisure Being informed Education and train- ing Environment and civil protection Roads, transport and buildings Food and agricul- ture Economic policy, human resources and equal opportu- nities Tourism, culture and sport Urban and territorial planning Labour, welfare, non-profit sector and migrants Budget, administra- tion, EU, institu- tional affairs HOW TO DO GENDER BUDGETING Gender budgeting: practical implementation 35 Commonwealth Secretariat tools This set of 7 tools was formulated by Professor Diane Elson in 1999 for the Commonwealth Secretariat as part of its Gender Budget Initiative. | https://transfered-docs-lawep.s3.amazonaws.com/thematic1e/rr/1726050737942.pdf | https://rm.coe.int/1680599885 |
Web sites: http:// www.thecommonwealth.
org/gender/, http:// www.thecommonwealth.
org/.
Gender-Disaggregated Beneficiary Assessment of Public Service Delivery and Budget Priorities.
The assessment is developed on the basis of qualitative information obtained via opinion polls, focus groups, attitude sur- veys, etc asking actual or potential beneficiaries about the extent to which government policies and pro- grammes reflect their priorities and meet their needs. | https://transfered-docs-lawep.s3.amazonaws.com/thematic1e/rr/1726050737942.pdf | https://rm.coe.int/1680599885 |
Gender-Disaggregated Public Expenditure Incidence Analysis.
This is a quantitative tool which measures the unit cost of public services and how public expenditure is distributed between women and men on the basis of their respective take-up of services.
It involves calculating the unit cost of a service and determining how many men and how many women benefit from that service. | https://transfered-docs-lawep.s3.amazonaws.com/thematic1e/rr/1726050737942.pdf | https://rm.coe.int/1680599885 |
At an aggregate level data from household surveys can be used; to obtain a more accurate picture the analysis is best done at pro- gramme level.
(See Gender budgeting at programme level, page 49.)
Gender-Aware Policy Appraisal.
This is used to evalu- ate the policies that underline budget appropriations to identify their likely impact on women and men. | https://transfered-docs-lawep.s3.amazonaws.com/thematic1e/rr/1726050737942.pdf | https://rm.coe.int/1680599885 |
It questions the assumption that budgetary policies are “gender neutral” in their effects and asks instead: “In what ways are the policies and their associated resource allocations likely to reduce or increase gender inequalities?” Gender-Aware Budget Statement.
This is used to dem- onstrate how public expenditure as a whole, and by sectoral ministries, is expected to address issues of gender inequality.
It involves the disaggregation of projected expenditure into gender-relevant catego- ries. | https://transfered-docs-lawep.s3.amazonaws.com/thematic1e/rr/1726050737942.pdf | https://rm.coe.int/1680599885 |
Conventionally public expenditure is organised by ministry and functional division, by recurrent and capital expenses and by line-items, e.g.
personnel, equipment, etc. | https://transfered-docs-lawep.s3.amazonaws.com/thematic1e/rr/1726050737942.pdf | https://rm.coe.int/1680599885 |
personnel, equipment, etc.
Examples of gender relevant catego- HOW TO DO GENDER BUDGETING Steering Committee for Equality between Women and Men 36 ries are: the share of expenditure targeted explicitly to women and men to redress inequalities; share of expenditure targeted to income transfers of highest priority in reducing women’s income inequality; the share of expenditure targeted for business support, the share of expenditure targeted to the national gender machinery, etc. | https://transfered-docs-lawep.s3.amazonaws.com/thematic1e/rr/1726050737942.pdf | https://rm.coe.int/1680599885 |
Gender-Disaggregated Analysis of the Budget on Time Use.
This tool is one way of identifying the relationship between the national budget and unpaid labour, often referred to as the care economy.
The objective is to find a way to quantify unpaid labour, show the distri- bution between women and men and develop budg- etary policies that take account of the contribution of unpaid labour to the economy. | https://transfered-docs-lawep.s3.amazonaws.com/thematic1e/rr/1726050737942.pdf | https://rm.coe.int/1680599885 |
Women share a greater share of the burden of unpaid labour and are therefore restricted in the time available to them to pursue other activities, including labour market opportunities.
(See the BASS study, page 25, and the Canton of Basel-Stadt study, page 18.)
Gender Aware Medium Term Economic Policy Frame- work.
Current medium term macroeconomic policy frameworks are formulated using a variety of economy-wide models, none of which take account of gender. | https://transfered-docs-lawep.s3.amazonaws.com/thematic1e/rr/1726050737942.pdf | https://rm.coe.int/1680599885 |
Building in gender could be accomplished by either disaggregating variables, where possible, or by constructing new models that are gender sensitive.
Gender-Disaggregated Public Revenue Incidence Analysis.
This examines both direct and indirect forms of taxation in order to calculate how much taxation is paid by different categories of individuals or households. | https://transfered-docs-lawep.s3.amazonaws.com/thematic1e/rr/1726050737942.pdf | https://rm.coe.int/1680599885 |
Gender budgeting: practical implementation 37 Gender budgeting at different levels In this section we look at a sample of the different types of gender budgeting work that has been undertaken throughout Europe in the last decade. | https://transfered-docs-lawep.s3.amazonaws.com/thematic1e/rr/1726050737942.pdf | https://rm.coe.int/1680599885 |
The examples pre- sented are organised as follows: Central Government Level Sectoral/departmental Level Regional/Local Government Level Programme Level Central government level Mainstreaming a gender perspective into national budgets is of course the goal of gender budgeting.
This means raising public revenue and allocating public resources in a manner consistent with promoting gender equality. | https://transfered-docs-lawep.s3.amazonaws.com/thematic1e/rr/1726050737942.pdf | https://rm.coe.int/1680599885 |
At this level critical political budgetary decisions are made that dictate the distribution of public funds across a range of competing priorities.
When it comes to budget- ary decisions aimed at promoting gender equality, in general attention is paid to areas such as family tax cred- its, allocations for the provision of childcare, increases in social welfare benefits, employment and labour market schemes, additional programmes targeted at women’s and men’s health, etc. | https://transfered-docs-lawep.s3.amazonaws.com/thematic1e/rr/1726050737942.pdf | https://rm.coe.int/1680599885 |
It is likely that all available funding is put into one basket, with responsibility resting with one government department. | https://transfered-docs-lawep.s3.amazonaws.com/thematic1e/rr/1726050737942.pdf | https://rm.coe.int/1680599885 |
GENDER BUDGETING AT DIFFERENT LEVELS Steering Committee for Equality between Women and Men 38 Some of the ways in which gender budgeting can be initi- ated and supported at this level include: Putting gender budgeting on a legislative basis Linking gender budgeting with budget reform proc- esses Commissioning costing exercises Establishing a women’s budget statement Putting gender budgeting on a legislative basis Putting gender budgeting on a legislative basis is one option at the central government level. | https://transfered-docs-lawep.s3.amazonaws.com/thematic1e/rr/1726050737942.pdf | https://rm.coe.int/1680599885 |
The degree of commitment attached to such an approach, and the sub- sequent capacity for effective implementation will depend on the specificity of the legislation. | https://transfered-docs-lawep.s3.amazonaws.com/thematic1e/rr/1726050737942.pdf | https://rm.coe.int/1680599885 |
Examples of such specificity include: elements of an operational framework which assigns supervisory responsibility and aspects of accountabil- ity and monitoring; the provision for data collection and management systems to be brought into line with gender main- streaming; ensuring that revenue-raising measures are scruti- nised for gender; the requirement that progress be reported annually and included in the official budget documents. | https://transfered-docs-lawep.s3.amazonaws.com/thematic1e/rr/1726050737942.pdf | https://rm.coe.int/1680599885 |
The requirement to adopt a gender-sensitive approach to budgets has been enshrined in legislation in Austria, Belgium and Spain.
Below is a brief outline of the law in each country.
Austria Gender equality is well anchored in Austrian legislation: Article 7 of the Federal Constitution obliges the Federal Government, the Provinces and the local authorities to ensure the equal treatment of women and men. | https://transfered-docs-lawep.s3.amazonaws.com/thematic1e/rr/1726050737942.pdf | https://rm.coe.int/1680599885 |
A number of gender budget initiatives have been carried out in Austria, at national, provincial and local levels.
* Together they represent a bank of experience in this area.
* For more information go to http://www.imag- gendermainstreaming.at/. | https://transfered-docs-lawep.s3.amazonaws.com/thematic1e/rr/1726050737942.pdf | https://rm.coe.int/1680599885 |
GENDER BUDGETING AT DIFFERENT LEVELS Gender budgeting: practical implementation 39 The most recent amendment to the Federal Constitution (Article 13 (3), January 2008) obliges government enti- ties at all levels to aim at gender equality in the context of budgetary management.
The 2009 federal budget will introduce a gender component based on that article. | https://transfered-docs-lawep.s3.amazonaws.com/thematic1e/rr/1726050737942.pdf | https://rm.coe.int/1680599885 |
According to Dr Elfriede Fritz of the Federal Ministry of Finance in Austria: “We now have a very good legal basis for gender budgeting in the Federal Constitution but the implementation needs political will, understanding and co-operation of the experts in different fields on different levels.” It is important to note that the legislation providing for gender budgeting in Austria has been introduced in the context of reform of budgetary law. | https://transfered-docs-lawep.s3.amazonaws.com/thematic1e/rr/1726050737942.pdf | https://rm.coe.int/1680599885 |
Within the frame- work of performance-based budgeting, the objective of gender equality is to stand alongside those of transpar- ency, efficiency and accountability when it comes to the management of public resources in the production of public services. | https://transfered-docs-lawep.s3.amazonaws.com/thematic1e/rr/1726050737942.pdf | https://rm.coe.int/1680599885 |
This means that gender equality is placed at “the same legal level as the objective of macroeco- nomic balance and sustainable finances.” (Klatzer, 2008) The new regime of performance based budgeting, with its focus on the objective of gender equality is to be in place by 2013. | https://transfered-docs-lawep.s3.amazonaws.com/thematic1e/rr/1726050737942.pdf | https://rm.coe.int/1680599885 |
Belgium During its tenure as President of the European Union in 2001, Belgium, in conjunction with the OECD, UNIFEM and the Nordic Council of Ministers held a high level conference titled, Strengthening economic and financial governance: toward gender-responsive budgeting.
The conference gave rise to a number of new gender budget initiatives throughout Europe, including one in Belgium. | https://transfered-docs-lawep.s3.amazonaws.com/thematic1e/rr/1726050737942.pdf | https://rm.coe.int/1680599885 |
The objective of the Belgian initiative was to explore the feasibility of applying gender budgeting within Belgian federal government services and its activities.
Ultimately, the Gender Mainstreaming Act was intro- duced in Belgium in 2007, thus paving the way for system-wide gender budgeting. | https://transfered-docs-lawep.s3.amazonaws.com/thematic1e/rr/1726050737942.pdf | https://rm.coe.int/1680599885 |
Among the provisions of the law, each government department is to detail its GENDER BUDGETING AT DIFFERENT LEVELS Steering Committee for Equality between Women and Men 40 spending on actions targeted to achieve equality between women and men.
This department-level gender note is to be attached to the draft budget which is pre- sented to the department of finance and ultimately to be attached in a gender note to the Federal budget. | https://transfered-docs-lawep.s3.amazonaws.com/thematic1e/rr/1726050737942.pdf | https://rm.coe.int/1680599885 |
The law calls for the drafting of strategic gender equality objectives and the selection of priority actions at the beginning of the term of government.
It also compels government departments to apply a gender mainstream- ing approach in the award of government contracts.
While the budget circular letter for 2009 speaks of the principle of gender budgeting and its legal obligation, required activities are limited to training and sensitisation for the relevant officials. | https://transfered-docs-lawep.s3.amazonaws.com/thematic1e/rr/1726050737942.pdf | https://rm.coe.int/1680599885 |
It is expected that the full gender analysis will be carried out by every government depart- ment in 2009, and fed into the gender note for the 2010 budget.
In Belgium responsibility goes to the Institute for Equality of Women and Men to guide and support the implemen- tation of the law.
Its work, which is well underway, includes the design and delivery of training, the drafting of handbooks and checklists, and the development of tools and methods. | https://transfered-docs-lawep.s3.amazonaws.com/thematic1e/rr/1726050737942.pdf | https://rm.coe.int/1680599885 |
An important management structure named in the legislation is the Interdepartmental Co-ordi- nation Group, composed of senior staff from each minis- try; the Institute is also represented on this Group and will act as Secretariat.
With regard to data and indicators, the law calls for the development of sex-disaggregated statistics in all areas as well as gender indicators.
The format and content of the impact evaluation report, called the “gender test” is to be approved by government. | https://transfered-docs-lawep.s3.amazonaws.com/thematic1e/rr/1726050737942.pdf | https://rm.coe.int/1680599885 |
Spain While gender budgets have some legislative basis in Spain, it is not yet sufficiently developed. | https://transfered-docs-lawep.s3.amazonaws.com/thematic1e/rr/1726050737942.pdf | https://rm.coe.int/1680599885 |
Article 15 of the Constitutional Act 3/2007 that deals with effective gender equality measures states that governments shall actively integrate the principle of equality in adopting and imple- GENDER BUDGETING AT DIFFERENT LEVELS Gender budgeting: practical implementation 41 menting their legislation, in defining budgeting public policies in all spheres and in carrying out all of their activ- ities as a whole. | https://transfered-docs-lawep.s3.amazonaws.com/thematic1e/rr/1726050737942.pdf | https://rm.coe.int/1680599885 |
An order of April 2007, which lays down the regulations for the preparation of the 2008 General State Budget, establishes that the functions of the Pro- gramme Analysis Committees include “analysing the impact of expenditure programmes in the area of gender equality”.
However, in order to fully implement this, more explicit legal regulation is required.
It is most developed in the approval by the Council of Ministers in March 2005 of the Plan for Gender Equality (Order APU/526/2005). | https://transfered-docs-lawep.s3.amazonaws.com/thematic1e/rr/1726050737942.pdf | https://rm.coe.int/1680599885 |
Among the measures adopted in this order include a number relating to the statistical and information systems to assist with the application of the gender equality policies in the area of fiscal and budget- ary policy. | https://transfered-docs-lawep.s3.amazonaws.com/thematic1e/rr/1726050737942.pdf | https://rm.coe.int/1680599885 |
The provision specifies new sex disaggregated indicators for budgetary programmes, the review and application of the gender component in the standardised self-assessment models for taxes and charges and fees for public services and, importantly, a review of statistics to determine what indicators should be disaggregated by sex.
In Spain, while the current legislative position is not suffi- ciently strong, there are significant provisions in relation to data, as detailed above. | https://transfered-docs-lawep.s3.amazonaws.com/thematic1e/rr/1726050737942.pdf | https://rm.coe.int/1680599885 |
At the recommendation of the Women’s Institute, the Statistics Commission created by the Ministry of Social Affairs, the gender perspective was given priority and in the process contributed to aware- ness raising in this area.
Based on this initiative, the Equality Observatory decided to create a new statistics group whose brief it is to explore how current statistics need to be modified beyond merely disaggregating them by sex. | https://transfered-docs-lawep.s3.amazonaws.com/thematic1e/rr/1726050737942.pdf | https://rm.coe.int/1680599885 |
This is a potentially very important advancement, which acknowledges the complexity of data systems to adequately reveal gender dimensions.
GENDER BUDGETING AT DIFFERENT LEVELS Steering Committee for Equality between Women and Men 42 Linking gender budgeting with budget reform processes Governments around the world are reforming their budgetary processes, moving more and more toward some form of performance based budgeting (Sharp, 2003). | https://transfered-docs-lawep.s3.amazonaws.com/thematic1e/rr/1726050737942.pdf | https://rm.coe.int/1680599885 |
As systems and processes are overhauled and new data are incorporated into the new models, there is an opportunity for the inclusion of gender considerations.
As noted above, Austria is incorporating gender budget- ing into its new performance based approach to budget- ing due to be brought into operation by 2013.
The City of Munich is another example, where work began in 2006 to look at how data on services can be linked to budget planning in a meaningful way. | https://transfered-docs-lawep.s3.amazonaws.com/thematic1e/rr/1726050737942.pdf | https://rm.coe.int/1680599885 |
This is happening within the context of New Public Manage- ment Reform and the new municipal accounting system.
There is a commitment to make gender mainstreaming and gender budgeting an integral part of the process from the beginning.
Training programmes underway focus on target group analysis, evaluation and interpreta- tion of statistical data and survey results and on the con- struction of performance indicators.
Gender is to be addressed in all of these subject areas. | https://transfered-docs-lawep.s3.amazonaws.com/thematic1e/rr/1726050737942.pdf | https://rm.coe.int/1680599885 |
In Budgeting for Equity, Rhonda Sharp explores the opportunities for gender budgeting within the framework of performance-based budgeting (see page 43 for more details).
Costing exercises Costing exercises represent a useful tool when it comes to budget preparation and also in determining whether budget allocations are adequate to achieve the objec- tives of individual budget lines.
There is a number of ways in which this tool could be designed. | https://transfered-docs-lawep.s3.amazonaws.com/thematic1e/rr/1726050737942.pdf | https://rm.coe.int/1680599885 |
It is one thing, In Andalusia, legislation enacted in December 2003 relates to the application of gender impact assessments on all bills and regulations.
With respect to the Autonomous Commu- nity Budget, the legislation allows for the setting up of a new Committee attached to the Ministry of Economy and Finance to work with the participation of the Andalusian Women’s Institute in the preparation of an assessment of the preliminary draft budget. | https://transfered-docs-lawep.s3.amazonaws.com/thematic1e/rr/1726050737942.pdf | https://rm.coe.int/1680599885 |
The Committee “shall promote and foster the preparation of preliminary drafts with a gender perspective in the different Ministries and the performance of gender audits in the Minis- tries, companies and agencies of the Junta de Andalucía.” (Article 139, Act 18/2003) GENDER BUDGETING AT DIFFERENT LEVELS Gender budgeting: practical implementation 43 for example, to know that if X number of people were served through a particular budget line, and if the popu- lation has grown by Y% and the cost of the service has increased by Z% then it is a relative simple exercise to determine what needs to be budgeted to continue to provide the service. | https://transfered-docs-lawep.s3.amazonaws.com/thematic1e/rr/1726050737942.pdf | https://rm.coe.int/1680599885 |
Gender budgeting within the framework of output and outcomes budgeting (Sharp 2003) Motivated by considerations of transparency and efficiency, more and more countries are moving toward performance oriented budgeting.
This trend away from line item budget- ing has resulted in a number of variations, including activity-based budgeting, programme budgeting, outputs and outcomes budgeting. | https://transfered-docs-lawep.s3.amazonaws.com/thematic1e/rr/1726050737942.pdf | https://rm.coe.int/1680599885 |
Broadly speaking the approach involves the incorporation of performance information in the budget process, thus seeking to influence budget decisions.
The diagram below illustrates how the “3Es” performance criteria are applied within the conventional framework of outputs and outcomes budgeting.
• inputs are measured according to issues related to economy • outputs are measured according their efficiency, and • the performance of outcomes is measured in relation to their effectiveness. | https://transfered-docs-lawep.s3.amazonaws.com/thematic1e/rr/1726050737942.pdf | https://rm.coe.int/1680599885 |
In Budgeting For Equity, Sharp explores the potential within this framework for the intro- duction of gender budgeting and points to three dimensions to the task: • the inclusion of gender disaggregated measures of input, outputs and outcomes • the addition of equity as a performance indicator – that is a fourth “E” added to the existing concerns of economy, efficiency and effectiveness • a radical critique of conventional output and outcomes budgeting to allow for per- formance indicators capable of tracking progress toward gender equality The addition of the fourth “E” presents challenges, in particular because the measurement of the existing “3Es” is done on a ratio function, that is economy of inputs refers to the min- imum cost; efficiency refers to ratio of inputs to outputs; and effectiveness refers to ratio of outputs to outcomes. | https://transfered-docs-lawep.s3.amazonaws.com/thematic1e/rr/1726050737942.pdf | https://rm.coe.int/1680599885 |
Nevertheless Sharp presents concrete examples of how equity indi- cators can be added at all three stages of budget activity.
policy aims and objectives inputs outputs outcomes $ external influences effectiveness efficiency economy performance criteria GENDER BUDGETING AT DIFFERENT LEVELS Steering Committee for Equality between Women and Men 44 Using a costing exercise in the context of addressing equality requires a more complex analytic framework. | https://transfered-docs-lawep.s3.amazonaws.com/thematic1e/rr/1726050737942.pdf | https://rm.coe.int/1680599885 |
Considering, for example, what is the cost of adequately addressing domestic violence, of ensuring men avail of cancer screening services, of providing accessible educa- tion for all – these costing exercises require a broader range of information. | https://transfered-docs-lawep.s3.amazonaws.com/thematic1e/rr/1726050737942.pdf | https://rm.coe.int/1680599885 |
In the context of overseas develop- ment work, examples of costing exercises undertaken include those to determine the cost of implementing the Millennium Development Goals, to provide services for those at risk of HIV and AIDS, and to address the needs of displaced populations.
In Europe, costing exercises have been employed by civil society groups and the results used as an advocacy tool. | https://transfered-docs-lawep.s3.amazonaws.com/thematic1e/rr/1726050737942.pdf | https://rm.coe.int/1680599885 |
Very often costing exercises form the basis of the tradi- tional response to the budget made by social partner organisations and other civil society groups.
Standardis- ing and correlating the types of information used by dif- ferent stakeholders can prove challenging.
Utilising a breadth of expertise is important in order to establish credibility with government departments. | https://transfered-docs-lawep.s3.amazonaws.com/thematic1e/rr/1726050737942.pdf | https://rm.coe.int/1680599885 |
Establishing a women’s budget statement The Women’s Budget Statements produced at various levels of government in Australia during the 1980s and 1990s represent the first gender budget initiatives under- taken.
Since then, this model has been used in other countries. | https://transfered-docs-lawep.s3.amazonaws.com/thematic1e/rr/1726050737942.pdf | https://rm.coe.int/1680599885 |
In France, le Jaune budgétaire was introduced in 2000 and is an annex to the annual budget which presents an analysis of the impact of the budget on men and on women, and in Belgium the “gender note” which the new legislation specifies is a form of a women’s budget statement.
The manner in which these statements are drafted, the degree of detail included and the data sources used varies.
Responsibility is with government departments to provide information on a sectoral level. | https://transfered-docs-lawep.s3.amazonaws.com/thematic1e/rr/1726050737942.pdf | https://rm.coe.int/1680599885 |
This is an oppor- tunity for government departments to strategically examine their capacity and work toward system-wide gender-responsiveness.
Involving subordinate agencies GENDER BUDGETING AT DIFFERENT LEVELS Gender budgeting: practical implementation 45 in developing the impact statement allows for a more accurate picture of outputs and outcomes; it also encour- ages and facilitates a system-wide involvement.
Tool No. | https://transfered-docs-lawep.s3.amazonaws.com/thematic1e/rr/1726050737942.pdf | https://rm.coe.int/1680599885 |
Tool No.
4 in the group of Commonwealth Secretariat tools (see page 35) identifies gender relevant categories which should be readily accessible within the relevant ministries’ budget lines.
The reports to the United Nations on progress on the Beijing Platform for Action, regularly list all government activities targeted at women.
Identify- ing the source of funding for these measures is also useful in terms of how secure and permanent the funding is. | https://transfered-docs-lawep.s3.amazonaws.com/thematic1e/rr/1726050737942.pdf | https://rm.coe.int/1680599885 |
Many women-targeted programmes are funded through funds from the European Union, which may be time- limited.
The goal should be to improve the quality of analysis year on year, which would necessarily involve sourcing feed- back from beneficiaries and analysis from independent experts and equality advocates. | https://transfered-docs-lawep.s3.amazonaws.com/thematic1e/rr/1726050737942.pdf | https://rm.coe.int/1680599885 |
Gender budgeting at sectoral/departmental level The work of mainstreaming It is at this level where most of the work of mainstreaming gender budgeting will take place – the stage below where the political budgetary decisions have been made and the stage above where the gender analysis of spend is most easily carried out.
This is a vital hub for the work of gender budgeting – there is a line of responsibility and power in both directions. | https://transfered-docs-lawep.s3.amazonaws.com/thematic1e/rr/1726050737942.pdf | https://rm.coe.int/1680599885 |
From this level influence can be brought to bear on the annual budget decisions taken by the Department of Finance.
In the other direction, government departments exercise oversight on their sub- ordinate agencies and are able, therefore, to initiate, support and co-ordinate gender budgeting across the entire scope of their spending authority. | https://transfered-docs-lawep.s3.amazonaws.com/thematic1e/rr/1726050737942.pdf | https://rm.coe.int/1680599885 |
The majority of work on gender budgeting has taken place at programme level, or at regional/local govern- ment level, often within the agencies subordinate to gov- ernment departments.
The findings and the learning GENDER BUDGETING AT DIFFERENT LEVELS Steering Committee for Equality between Women and Men 46 from these pilot initiatives need to be communicated up the line in order to effect change at a systemic level. | https://transfered-docs-lawep.s3.amazonaws.com/thematic1e/rr/1726050737942.pdf | https://rm.coe.int/1680599885 |
If government departments do not have the capacity to capture and act on the findings, if the systems are not in place, and if they are not able to provide support down the line, then there is the danger that the work on gender budgeting is not taken beyond the programme stage.
Work at this level, if it is to be sustained, that is main- streamed, should have a focus on organisational devel- opment change, from the perspective of engendering the work of the department. | https://transfered-docs-lawep.s3.amazonaws.com/thematic1e/rr/1726050737942.pdf | https://rm.coe.int/1680599885 |
As detailed above (How to do gender budgeting, page 10 ff), this means looking at systems and processes, at roles and responsibilities, at data deficiencies and requirements, at the translation of national-level gender equality objectives, at building gender knowledge and capacity – in short at the entire infrastructure required for mainstreaming gender budg- eting.
Gender audit A good beginning is to assess the gender-preparedness of both staff and systems. | https://transfered-docs-lawep.s3.amazonaws.com/thematic1e/rr/1726050737942.pdf | https://rm.coe.int/1680599885 |
A departmental wide gender audit will reveal areas of work that need to be undertaken, as well as serving to raise awareness on gender issues.
Examining how the government’s gender equality policy is translated at departmental level would be a good start- ing point: Is the policy articulated in terms of objectives at this level?
Are there targets attached to the objectives?
Is progress monitored?
Is the policy communicated throughout the depart- ments? | https://transfered-docs-lawep.s3.amazonaws.com/thematic1e/rr/1726050737942.pdf | https://rm.coe.int/1680599885 |
How is the policy communicated to subordinate agen- cies?
In short what mechanisms are in place to operationalise – make relevant – the national gender equality policy?
GENDER BUDGETING AT DIFFERENT LEVELS Gender budgeting: practical implementation 47 Matching policy with spend Within the audit process, it is useful to explore the rela- tionship between budgetary decisions and policy/pro- gramme decisions. | https://transfered-docs-lawep.s3.amazonaws.com/thematic1e/rr/1726050737942.pdf | https://rm.coe.int/1680599885 |
As discussed earlier in this publication, gender budgeting is often seen as a way to bridge the gap between these two domains to ensure that resource allocation matches policy objectives and is adequate for the delivery of programmes.
Involving policy and service delivery personnel in decisions about resource allocation is part of a mainstreaming process.
Gender budgeting at regional/local government level The organisation of decentralisation of government varies considerable across Europe. | https://transfered-docs-lawep.s3.amazonaws.com/thematic1e/rr/1726050737942.pdf | https://rm.coe.int/1680599885 |
The type and extent of powers devolved to regional and local level, particu- larly in the area of fiscal policy, will impact on the capac- ity to adopt a gender budgeting approach.
In the area of reform of public finance, decentralisation is seen to offer opportunities for greater transparency as well as the potential for enabling more direct participation at local levels.
Regional and local government can respond better when it comes to public policy and service deliv- ery. | https://transfered-docs-lawep.s3.amazonaws.com/thematic1e/rr/1726050737942.pdf | https://rm.coe.int/1680599885 |
On the negative side, local governments are often hampered by scarce resources and the pressing priority of poverty.
Experimentation with gender budgeting has proliferated at regional and local levels in several European coun- tries.
There is a wealth of learning from a range of initia- tives, which it is not within the scope of this publication to cover, but which merits comparative study and wider dissemination. | https://transfered-docs-lawep.s3.amazonaws.com/thematic1e/rr/1726050737942.pdf | https://rm.coe.int/1680599885 |
An international conference, organised jointly by Bilbao Municipal Government and Biscay Regional Government, with the collaboration of the European Gender Budgeting Network, in June 2008 is an example of how European-wide practice can be shared (http://www.generoypresupuestos.net/). | https://transfered-docs-lawep.s3.amazonaws.com/thematic1e/rr/1726050737942.pdf | https://rm.coe.int/1680599885 |
The Network of In Italy, where there has not yet been an initiative at national level, there is a network that brings together 12 provinces and 9 municipalities (as of 2006) to share the learning and promote the practice of gender budgeting. | https://transfered-docs-lawep.s3.amazonaws.com/thematic1e/rr/1726050737942.pdf | https://rm.coe.int/1680599885 |
GENDER BUDGETING AT DIFFERENT LEVELS Steering Committee for Equality between Women and Men 48 The network approach in Siena This is one of the first Gender Audit (the term Gender Audit is used in Italy when speaking of Gender Budgeting) exercises in Europe involving small communities.
Eight Comuni (a Comune is the smallest administrative unit in Italy), participated.
It was an “inside” gov- ernment initiative – that is to say there was no civil society involvement – facilitated by three academic experts. | https://transfered-docs-lawep.s3.amazonaws.com/thematic1e/rr/1726050737942.pdf | https://rm.coe.int/1680599885 |
The methodology, similar to previous Gender Audit exercises, was as follows: • The development of a list of quantitative and qualitative indicators to assess equity and effectiveness from a gender perspective; • Comparison of indicators against benchmarks; • Analysis of related expenditure when unsatisfactory performance was signalled.
Of particular interest in this example is the network approach that was adopted. | https://transfered-docs-lawep.s3.amazonaws.com/thematic1e/rr/1726050737942.pdf | https://rm.coe.int/1680599885 |
Linking communities together was an attempt to addresses some of the difficulties experienced in previous Gender Audit projects.
A work-group, made up of one person from each of the Comuni and facilitated by the experts, attended a series of five meetings.
Each meeting was based on a topic; the experts proposed work and family reconciliation (one on child care and one on elder care) and gender empowerment as topics; and the officials from the Comuni added immigration as a topic. | https://transfered-docs-lawep.s3.amazonaws.com/thematic1e/rr/1726050737942.pdf | https://rm.coe.int/1680599885 |
Each meeting began with an input from the experts.
These sessions proved extremely val- uable in terms of raising awareness and building the knowledge base in relation to gender issues.
Also at each meeting, participants where given a questionnaire – seeking both quantitative and qualitative information on local services – which the participants returned at the next meeting.
The most important part of the exercise was the comparative analysis based on the infor- mation amassed from all the Comuni. | https://transfered-docs-lawep.s3.amazonaws.com/thematic1e/rr/1726050737942.pdf | https://rm.coe.int/1680599885 |
Key to this was the capacity to develop a local benchmark by which to measure the performance of the administrations.
The experts commented on the need in other projects to look to a national or international bench- mark, while the value of a local one was much more meaningful.
For example, to observe the 21 point spread in the % of children offered a place in crèche in the Comuni has a greater impact on administrators than knowing how Denmark performs in this regard. | https://transfered-docs-lawep.s3.amazonaws.com/thematic1e/rr/1726050737942.pdf | https://rm.coe.int/1680599885 |
Comparison also allows for the development of checklists about the quality of services.
That one Comune provides a service not available in another calls for an explanation, which means more transparency about the choices made by administrations.
In the expert input on the topic of immigration, the experts were able to refer to recent research which suggested that, broadly speaking, immigrant women fell into 2 categories and therefore had different needs. | https://transfered-docs-lawep.s3.amazonaws.com/thematic1e/rr/1726050737942.pdf | https://rm.coe.int/1680599885 |
For one group it was the need to integrate, while the other group wanted to stay in touch with family in the home country and save as much as possible.
With this information administrators were able to brainstorm on solutions which became the basis of a reference for dealing with the issue. | https://transfered-docs-lawep.s3.amazonaws.com/thematic1e/rr/1726050737942.pdf | https://rm.coe.int/1680599885 |
Challenges • Accessing data that had local relevance • National Statistics do not provide data at micro-level • Availability and quality of regional data variable GENDER BUDGETING AT DIFFERENT LEVELS Gender budgeting: practical implementation 49 Local and Regional Gender Budget initiatives in Spain is another example.
These networking opportunities are important for practitioners both inside and outside gov- ernment, and integral to the overall work of mainstream- ing gender budgeting. | https://transfered-docs-lawep.s3.amazonaws.com/thematic1e/rr/1726050737942.pdf | https://rm.coe.int/1680599885 |
Gender budgeting at programme level It is at this level, that is to say when the focus is on the resource allocation to a particular programme or scheme, that the task of analysing from a gender perspec- tive is perhaps the simplest.
In the planning of the pro- gramme, the characteristics of the target group should have been documented.
Likewise, one would expect the basic characteristics of the beneficiaries to be recorded. | https://transfered-docs-lawep.s3.amazonaws.com/thematic1e/rr/1726050737942.pdf | https://rm.coe.int/1680599885 |