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D1 am - session 2 - Carolina Renteria, IMF


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

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D1 am - session 2 - Carolina Renteria, IMF

  1. 1. Gender Budgeting • Broad Definition of Gender Budgeting (GB) An approach that uses fiscal policy and public financial management instruments to promote gender equality and girls’ and women’s development (or specific vulnerable groups of people). • Public Financial Management (PFM) institutions and practices can support operationalization of gender-responsive fiscal policies. • GB is good budgeting with a gender focus – Aligns strategic objectives with programs and initiatives and allocates adequate resources within overall fiscal constraints; – Improves design of existing and new programs to make them more inclusive; – Provides medium-term orientation – especially important when looking at education and health programs; – Focuses on results - can be combined with performance budgeting; – Should not be seen as a mechanism to exert additional pressure on expenditures and deficit. 2
  2. 2. IMFs GB PFM Framework • Gender related fiscal policies fully integrated into the PFM/budget cycle. • Identifying entry points for gender policies in the budget cycle. • Assessing consistency with good PFM practices. 3 Gender Budget Statement Gender Impact Assessment 1. Fiscal Framework 2. Budget Preparation 3. Budget Execution 4. Accounting and Reporting 5. Control and Audit Stages of the PFM - Budget Cycle
  3. 3. GB PFM Assessment in OECD countries IMF PFM - Gender Budgeting Survey for (some) OECD Countries (2018) 4 AUS AUT CAN FRA DEU ITA JPN MEX ESP TUR GBR USA Gender Budgeting Framework (Q.7) Gender related provisions in public finance and budget legal framework (Q.9) Gender Budgeting Statement (Q.11) Gender Impact Assessments (Q.17) Budget circular and statements includes instructions related to gender budgeting (Q.5) Performance indicators related to gender equality goals (Q.5) Fiscal data disaggregated by gender (Q.5) Budget classification according to gender perspective (Q.5) Ex post gender impact assessments of budget expenditures (Q.28) Audit of the budget covers gender related aspects (Q32) Full application Partial Application Limited Application 50% of OECD countries surveyed produce a GBS, 33% a Gender Impact Assessment
  4. 4. Gender Budget Statements (GBS): • GBS is usually described as a gender-specific accountability document describing the policies, programs and resources for improving gender equality. – Pioneered by Australia in 1984. • Most common objectives of GBS: – Reflect governments’ commitment to gender equality; – Present gender achievements by sector or program; – Describe gender policies based to address current situations and their linkages to economic and fiscal objectives; – Foster social debate. • Format and Timing – In some countries - only internal document meant to inform prioritization – not a full GBS in strict sense. – In most countries – included in budget documentation sent to the Legislature. 5
  5. 5. GBS in the IMF Gender Budgeting Survey (2018) 6 • IMF Gender Budgeting Survey 2018 – 15 out of 69 countries produce and publish GBS; while 4 produce but not publish it – 9 countries produce other forms of document, for example: • Austria produces a report on the monitoring of the results of gender equality objectives • In Italy the Ministry of Economy and Finance prepares guidelines for implementing Annual Gender Budget Report. * 69 countries include 65 survey responses from the IMF Gender Budgeting Survey 2018, and 4 responses from the 2016 survey (Source: “Europe: A Survey of Gender Budgeting Efforts", IMF Working Paper (2016)) Gender Budget Statement: 69 surveyed countries * Gender Budget Statement: by regions
  6. 6. GBS in G20+ countries 7 Gender Budgeting Statement, G20+ *** Gender Budgeting Statement G20+ ** ** G20+ refers to the G20 countries survey responses plus 6 non- G20 OECD countries, Spain, Austria - from the 2018 survey, Iceland, Sweden, Finland, Belgium – from the 2016 survey. *** OECD countries are highlighted in red. Does not Produce or Publish Produces Produces & Publishes Other Argentina P Australia P Austria P Belgium* P Brazil P Canada P Finland* P France P Germany (Berlin) P Iceland* P India P Indonesia P Italy P Japan P Mexico P Russia P South Africa P South Korea P Spain P Sweden* P Turkey P United Kingdom P United States P * = data sourced from "Europe: A Survey of Gender Budgeting Efforts", IMF Working Paper (2016).
  7. 7. Possible Structure for a GBS 8 I. Background - General trends in gender equality - Progress in GRB implementation II. Progress by sector - Stocktaking of sectoral situation - Past efforts and outcomes - Priorities for the forthcoming year III. Detailed programs/activities - Objectives and outputs of programs - Budget allocations
  8. 8. Some good practices to consider 9 • Form and level of detail – Timing: Is it to inform budget process, for accountability, both? – Keep it simple and accessible, convey main messages; – Support narrative with data and graphs; – Right balance of qualitative and quantitative components. • Content – Describe main issues and trends “make visible” – Highlight interrelations with macro and microeconomics; – Gender based analysis of budgetary (spending and revenue) measures. – High level description of gender policies while gender programs explained in detail – Accountability element by linking to specific programs; – Multi year costs of gender programs and funding sources; – Revenue policies with a gender impact – Gender specific data is key .. If not available, start producing it …
  9. 9. Canada’s GBS – Good examples to follow – Commitment to complete and publish a gender-based analysis of budgetary measures from Budget 2017 onwards – Inspirational, short, easy to read – Equity and fairness – Country specific with international references – Data supported description of issues faced by women or vulnerable groups and policies. – Medium term perspective (and resource commitments) – Gender based analysis of budgetary measures - Positive progression: • 2016: Compiles information on policies and programs that will have a positive impact on specific groups • 2017: Taking Action – identification and quantification of specific gender policies: “sets out how decisions made in the current budget were informed by gender considerations” – Tax Policy analysis and measures – Recognition of data gaps – Support to global programs 10
  10. 10. Thank you! 11