The document outlines the evolution of gender budgeting in India, tracing its development from welfare-focused policies to broader empowerment strategies throughout the five-year plans from 1951 onwards. It emphasizes the need for a gender perspective in various stages of policy making, aiming for equitable resource allocation and addressing the specific needs of women. The text highlights key legislative milestones, institutional mechanisms, and ongoing challenges in effectively implementing gender budgeting initiatives.

1. Towards a new dawn
Gender Budgeting : An Overview
Dr. Paramita Majumdar
Senior Consultant, Gender Budgeting
Ministry of Women and Child Development
For Officials of Health Department, Government of Bihar
Gender Resource Centre, Women Development Corporation,
Govt of Bihar, Patna
Saturday, 6th
August 2016
August 9, 2016 1

2. Towards a new dawn
From Welfare to Empowerment
• Post-Independence, planned development adopted - framing of
the five year plans, the first major step taken in the direction of
welfare state.
• The First FYP (1951–56) contemplated welfare measures for
women, e.g. –
- Central Social Welfare Board (CSWB) was established in 1953
- Mahila Mandals were organised and
- Community Development programme launched as a pilot in 1952
• The Third (1961-66), Fourth (1969-74) and other interim plans
accorded high priority to women’s education and introduced
measures to improve material and child health services. Maternity
Benefit Act, 1961, The Medical Termination Of Pregnancy Act, 1971,
The Dowry Prohibition Act, 1961 was enacted
August 9, 2016 2

3. Towards a new dawn
From Welfare to Empowerment
• 5th
FYP (1974-78) the shift was from welfare to development.
The Equal Remuneration Act 1976 enacted
• 6th
FYP plan made a landmark in the history of women's
development by including a separate chapter
• 7th
Plan (1985-90) DWCD in the MHRD established, also
introduced monitoring of 27 major women specific schemes
and the quantum of funds flowing to women , The Commission
of Sati (Prevention) Act 1987
• National Commission for Women (NCW) constituted on
31.1.1992 as an apex level statutory body under the National
Commission for Women Act, 1990August 9, 2016 3

4. Towards a new dawn
From Welfare to Empowerment
• The approach of the 8th
Plan (1992-97) made a definite shift from
development to empowerment of women. For the first time the
need to ensure a definite flow of funds from general
developmental sectors to women was highlighted.
• The strategy in the 8th
Plan was to ensure that the benefits of
development from different sectors did not bypass women. The main
objective was to extend the reach of services to women both
qualitatively and quantitatively.
• The 8th
Plan focused on empowering women, especially at the grass
roots level, through Panchayati Raj Institutions.
• Rashtriya Mahila Kosh was set up in 1993 to help the
economically poor and deserving women
August 9, 2016 4

5. Towards a new dawn
From Welfare to Empowerment
• The 9th
FYP (1997-2002), adopted Women Component Plan as
one of the major strategies and directed both the Central and the
State Governments to ensure “not less than 30 per cent of the
funds/benefits are earmarked in all the women’s related sectors”
• The budget announcement in 2000-01, clearly stated in its Para
23 that - There is an urgent need for improving the access of
women to national resources and for ensuring their rightful place
in the mainstream of economic development........
• The 10th
Plan (2002-2007) initiated action in tying up the
concept of Women's Component Plan and Gender Budgeting
exercises to develop a gender perspective in planning.
August 9, 2016 5

6. Towards a new dawn
From Welfare to Empowerment
• The National Policy for Empowerment of Women (2001)
envisaged introduction of a gender perspective in the budgeting
process as an operational strategy
• NPEW Slogan - Empowered Women Empowered Society
• The 10th
Plan aimed at empowering women through translating
the NPEW into action
• The 11th
Plan states that ‘gender equity requires adequate
provisions to be made in policies and schemes across Ministries
and Departments. It also entails strict adherence to Gender
Budgeting across the board.
August 9, 2016 6

7. Towards a new dawn
August 9, 2016 7
9th
FYP
10th
FYP
11th
&
12th
FYP
Welfare
Development
Empowerment
Gender Budgeting
From Welfare to Empowerment
Women’s
Component
Plan
Women’s
Component
Plan

8. Towards a new dawnFYPs and GB in India
(1) 77thth
FYP 1985-FYP 1985- Ministry of Human Resource Development set up - Dept. for WCD
constituted in HRD Ministry
27 major women specific schemes identified for monitoring to assess quantum of
funds/benefits flowing to women
(2) 88thth
FYP(1992-97)FYP(1992-97) for the first time highlighted the need to ensure a definite flow of
funds from general developmental sectors to women
(3) 99thth
FYP (1997-2002)FYP (1997-2002) Women’s Component Plan- 30% of funds were sought to be
ear-marked in all women related sectors – inter-sectoral review and multi-sector
approach. Special vigil to be kept on the flow of the earmarked funds/benefits
(4) 1010thth
FYP (2002-2007FYP (2002-2007)) Reinforces commitment to gender budgeting to establish its
gender-differential impact and to translate gender commitments into budgetary
commitments. GB Statement the new entry point introduced in the Union Budget
(5) 1111thth
FYP (2007 -2012) –FYP (2007 -2012) – Focussed on adequate provisions to be made in policies
and schemes across Mins/Depts &strict adherence to GRB across the board.
(6) 1212thth
FYP (2012-2017)FYP (2012-2017) envisages strengthening of GB initiatives e.g., modification
of planning and budget approval systems to make gender clearance and specific
approvals of GBCs mandatory , GB and gender audit in Rural and ULBs

9. Towards a new dawnInternational Commitment – Towards
Gender Equality & Women’s Empowerment
• India ratified CEDAW on 25-6-1993 (with one reservation and two
declaratory statements) and submits reports every four years on
measures taken to comply with their obligations. .
• The 4th World UN Conference on Women held in Beijing in 1995
set out a global Platform for Action on gender equality, building on
CEDAW and other human rights instruments. India accepted the
PFA without reservation.
• Since 2000, India worked towards achieving the Millennium
Development Goals (MDGs) for promoting gender equality and
empowerment of women
• Set to enter the era of Sustainable Development Goals also called
Global Goals and Agenda 2030
August 9, 2016 9

10. Towards a new dawn
Gender Budgeting: An Overview
August 9, 2016 10

11. Towards a new dawn
What is Gender Budgeting?
• Gender Budgeting is a process of incorporating a gender
perspective at all stages of policy making:
- Legislation
- Policy formulation
- Planning
- Programme and Scheme formulation,
- Resource allocation
- Implementation and
- Review and impact assessment.
• It tries to determine corrective actions that are required so that
Government Policies, Plans, Programmes, Schemes and Budgets
meet the needs of women and girls as well as men and boys.
• Gender Budgets are not separate budgets for women or for men.

12. Towards a new dawn
What is Gender Budgeting?
(contd)
• Policies have different outcomes for men and women.
• Gender Budgeting analyses ANY budget in terms of its impact on
women & men, girls & boys. And beyond that for its impact on the
rich and poor, caste, tribe, etc
• It is not about setting aside x% for gender/women or 50% for men
and 50% for women
• It is an approach to developing plans in a participatory way, based
on identifying priority needs – not just of those with voice.
• It requires that women are treated as equal partners in decision
making and implementation rather than only as beneficiaries.
• It challenges gender biases in social norms
• It seeks to attain equity in outcomes
• And corrective reprioritization and reallocation of resources.

13. Towards a new dawnProcesses of GB
Conceiving
Planning
Approving
Executing
Monitoring
Analysing &
Auditing
How do you decide for a
new scheme?
How do you plan? Plan
Documents whether Gender
Sensitive
Who plans?
Capacity to plan?
Stakeholders ? At what level
What to plan?
How is the Dt. Plan prepared
Who approves?
Whether they are
Gender sensitive?
What is approved?
Staff (M/F)
Resources
Guidelines
What to observe and check?
How often?
How to monitor?
Checking against what
is planned
What is audited? Why?
Who does the audit?
What happens to the audit
report?
Does it impact the planning process of your
Dept.?

14. Towards a new dawn
Gender Budgeting can be taken up at various
stages:
budget preparation,
post – budget preparation,
implementation and
post-implementation.
Stages of Gender Budgeting

15. Towards a new dawn
Stages….
GRB a continuous processcontinuous process and can be done
1. At the budget preparation stage1. At the budget preparation stage
(a) Ensure financial appropriations made in budgets match the
needs
(b) Analyse budget estimates (B.E.) for the current year vis-a-vis
revised estimates (R.E.) or actual expenditure (A.E.) of the
previous year and ensure corrective steps are provided for
sufficient and proper and full utilization of budgets of current
year.
2. When the budget is tabled2. When the budget is tabled
(a) Analyse sector wise or ministry/department wise shares of
allocations and expenditure (indicates government’s priorities.)
(b) Analyse the revenue side too – what are the sources of revenue,
subsidies etc and how will they impact men and women)

16. Towards a new dawn
3. At the budget implementation stage3. At the budget implementation stage
(a) Is the budget being spent in the way it was intended and to
the full extent?
(b) What are the delivery costs ?
(c) Who is receiving subsidies?
(d) Is the budget being spent for the purpose and the people for
which/ whom it is intended?
4. At the post implementation stage4. At the post implementation stage
(a) What have been the outcomes and impact of progs/projects
and schemes and their related budgets?
(b) Assess the impact - Have they met their objectives and
purposes?

17. Towards a new dawn
HOW?HOW?
August 9, 2016 17

18. Towards a new dawn
process product process product process product
policy
formulation
policy
statement
budget
compilation budget
expenditure
on activities outcomes
revenue
collection
Analysis - From Policy to Outcomes
Policy appraisal
(Gender appraisal) Audit
(Gender Audit)
Budget appraisal
(Gender budgeting)

19. Towards a new dawn
Establish Gender Budget Cells
as focal points to:
– Guide their Departments in reviewing legislation, policies and
programmes for gender content.
– Assess the situation of women and men and girls and boys in the
context of the services that they deliver
– Initiate action to correct existing gender gaps.
– Assess the adequacy of budgetary allocations for meeting gender
needs and correcting gender gaps.
– Reprioritize budgetary allocation to address these gaps.
– Ensure provisions for gender disaggregated data collection and
compilation.
– Identify factors which prevent women from benefiting from the
programme/ scheme.

20. Towards a new dawn
August 9, 2016 20
1. What is the institutional mechanism for Gender Budgeting in your Department? When
was it adopted as a budgetary strategy by your Department? Why?
2. What are the specific actions taken by the Dept/Gender Budget Cells to promote Gender
Budgeting in the sector? (e.g., Programme/Projects engendered, legislations framed, new
initiatives undertaken, collaboration with technical agency, if any)
3. What are the processes of gender mainstreaming that has been suggested/ adopted by
the Gender Budget Cells to strengthen institutionalization of Gender Budgeting? (e.g.,
Reporting in Gender Budget Statement, Changes introduced in Monitoring Formats of
existing schemes, Training, Institutionalizing Data Collection, Commissioning Research
Studies, Gender Audit initiated)
4. Monitoring mechanism of the existing Institutional Mechanism by the concerned
Department
5. What are the gender based outcomes achieved by your Department ? What are the Key
Factors for achieving the outcomes ?
6. What are the Challenges faced by your Department/ GBC to institutionalize gender
mainstreaming and gender budgetary processes.
7. Plans for Looking Ahead/Plans for Future (e.g., Annual Action Plans, pre and post
budget consultations including various stakeholders etc.)
May start with answering the following:

21. Towards a new dawn
Through Gender Audit
The general definition of an audit is an evaluation of a
person, organization, system, process, enterprise, project or
product. The term most commonly refers to audits in
accounting, quality management, water management, and
energy conservation
The word ‘auditing’ has been derived from Latin word
“audire” which means “to hear”
Source: http://en.wikipedia.org/wiki/Audit
21

22. Towards a new dawn
Gender Audit
• A tool to assess the extent of Gender mainstreaming accomplished –
it helps to assess the differential impact of projects and policies on
women and men.
• The basic assumption of gender audits is that public policy
impacts differently on men and women. The purpose of gender
audits is to lead to changes in public policy that contribute to an
increase in gender equality.
08/09/16 22

23. Towards a new dawn
Dimensions of Gender Audit
Programmatic DimensionsProgrammatic Dimensions Organisational DimensionsOrganisational Dimensions
1. Situational Analysis including
participatory and conventional
planning processes and Annual Plan
Development
2. Policy Analysis including program
design and scheme guidelines and
framework of implementation
3. Budgetary Allocations & Expenditure
4. Monitoring of Implementation
progress including physical
achievements, beneficiary incidence,
delivery mechanisms and partner
organisations
5. Evaluation Procedures
1. Gender Policy & Staffing
2. Capacity Building
3. Management Information Systems
4. Monitoring Systems (Outcome Budget
& RFD)
5. Advocacy, marketing and
communications
08/09/16 23

24. Towards a new dawn
What has worked for India?
August 9, 2016 24

25. Towards a new dawn
1. Structures and Mechanisms
• Introduction of the GB Statement (Statement 20) in 2005-06
• Setting up of Gender Budgeting Cells (GBCs) across all Ministries and
Departments - GBCs set up in 57 Ministries/ Department
• Gender Budgeting Charter Finance outlining the composition and
functions of Gender Budgeting Cells issued in 2007
• Checklists prepared for gender-specific and so-called gender
mainstream sector
• Integration of gender in the Outcome Budget Guidelines in 2005-06
• Integration of gender perspective at the design stage itself of all
programs and schemes of Government of India through Expenditure
Finance Committee Memorandum, Ministry of Finance
August 9, 2016 & issued 25

26. Towards a new dawn
1. Structures and Mechanisms
• Inclusion of a Gender Chapter as part of the Annual Report
by Ministries/Departments
• Introduction of formats for preparing Annual Action Plans by
Ministries/Departments
• Prepared and issued Guidelines for institutionalising GB
across states
August 9, 2016 26

27. Towards a new dawn
Magnitude of Gender Budget
August 9, 2016 27
42% tax
devolution
to states

28. Towards a new dawn
• Presently GBS is just an budgetary adjustment after
allocation and do not address the felt need of women
• Current GBS format do not capture gender responsive
efforts which are non- budgetary such as providing
maternity leave, flexi-timings, creating a sexual harassment
committee etc.
• Schemes are reported in Part B (for < 100% allocations) -
without any clarity on how the department estimated the %
flowing to women
• There is no monitoring or audit mechanism for GBS
Limitations of GBS

29. Towards a new dawn
2. Strengthening Capacities
• Training of Government and other stakeholders
• Introduction of a Gender Budgeting Scheme in 2007-08 to
support training and research, evaluation, impact assessment,
gender audit. Intensive capacity building programmes across
sectors
• Development of GB Handbook and Manual and wide
dissemination
• Strengthening apex training institutes at the national and
sub-national level to train civil servants and resource persons
• Engaging with Line Departments - One-to-one interactions
with Ministries/ Departments

30. Towards a new dawn
3. Gender Auditing
• Constituted a Working Group for developing Gender Audit
guidelines
• Preparation of Gender Audit Guidelines
• Pilot testing of the Gender Audit Guideline
• Gender Audit in process by the Internal Audit Division of
CGA, MOF in Six Ministries (pilot)
August 9, 2016 30

31. Towards a new dawn
August 9, 2016 31
Ministry of Home Affairs
• The Criminal Law Amendment Act, 2013, broadens the
definition of sexual assault and harassment, provides for tougher
jails terms for crimes against women, including the death
penalty for extreme cases of rape. For the first time, newer
forms of violence like stalking, voyeurism and acid attack have
been recognized
• Steps taken to recruit women in the police force - 33%
reservation has been made for women in the police force, in
Bihar, Goa, Punjab, Kerala, Mizoram, Haryana, Uttarakhand,
Delhi
• New Initiative – Special Mahila Police Volunteers
Gender Mainstreaming

32. Towards a new dawn
August 9, 2016 32
Ministry of Finance
• Government of India created the Nirbhaya Fund and designated the
Ministry of Women and Child Development as the key Ministry for
apprising proposals. As the starting point, Nirbhaya fund cuts across
Ministries and Departments to frame and redesign their programmes based
on safety audits to plug the gaps and prevent crime against women
• Scheme for promoting Women Self Help Groups in select districts of the
country through identified NGOs/ other support organisations.
Monetary Policy 2011-12 - Extract of Para 100
100. With a view to further expanding the outreach of Urban Cooperative
Banks (UCBs) and opening an additional channel for promoting financial
inclusion, which would also help the UCBs in achieving the sub-target of lending
to weaker sections, it is proposed:
to permit UCBs to lend to SHGs/JLGs (Joint Liability
Groups); and
to keep lending to SHGs out of the norm on unsecured advances.

33. Towards a new dawn
August 9, 2016 33
Ministry of Corporate Affairs
• Companies Act, 2013 of India, - mandatory inclusion of at
least one woman director to the Board of every prescribed
class of companies in India
• Schedule VII of the Act 2013 mentions - Promoting gender
equality, empowering women as one its Corporate Social
Responsibility activities wherein every company is
mandatorily required to spend 2% of average net profits

34. Towards a new dawn
August 9, 2016 34
Department of Food and Public Distribution
• National Food Security Act enacted on 10th
September, 2013
provides that the eldest woman in the household, 18 years or
above, in every eligible household, is the head of the
household for the purpose of issue of ration cards.
• The NFSA 2013 recognizes maternity entitlements.
• Pregnant women and lactating mothers are entitled to a
nutritious free meal and a maternity benefit of at least Rs
6,000/-

35. Towards a new dawn
August 9, 2016 35
Ministry of WCD
• Sexual Harassment of Women at Work Place (Prevention,
Prohibition and Redressal) Act, 2013 protects women against
sexual harassment at all workplaces, be it public or private
• One-Stop Centres (OSCs) to provide medical, legal and
psychological support services under one roof to women
survivors of violence
Ministry of Overseas Indian Affairs
Provides financial assistance to Indian women deserted by
their overseas spouses for getting access to counseling and
legal services. 84 women benefitted since 2007-08

36. Towards a new dawn
August 9, 2016 36
Ministry of Skill Development & Entrepreneurship
• National Policy on Skill Development 2015 advocates for
equal access to skill development for all social groups
particularly women and disadvantaged section. It aims to raise
women’s participation to at least 30% by taking proactive
measures that overcome barriers and focusing on sectors that
provide significant opportunities for women.
Ministry of Textiles
• Integrated Textile Parks (ITP) of the Ministry of Textiles
aims at generating additional employment for women by
providing common facilities like crèches, Working women
hostel, canteen etc.

37. Towards a new dawn
August 9, 2016 37
Department of Telecommunications
• Sanchar Shakti Scheme aims to use ICT to empower rural
women through provision of Mobile Value Added Services on
issues of concern to women like health, social issues, and
government schemes, and also livelihood related inputs and
training over their mobile phones.
Department of Science & Technology
• DST has also undertaken a number of interventions like
Fellowship Scheme for women scientists; creating a Women
Scientist Cell; announcing annual National Awards for Women
Scientists/biotechnologists; conducting National Training
programme for women scientists and development of Women
Biotechnology Parks.

38. Towards a new dawn
August 9, 2016 38
Ministry of Shipping
• Indian companies such as Shipping Corporation of India and
Great Eastern Shipping have started recruiting women officers
on a large scale. The Government through Shipping Corporation
of India has already provided for benefits such as discount on
fees and a two-year relaxation on age limit to encourage
women to become graduate marine engineer. The fee for training
is approximately Rs.4, 00,000 for male candidates and 3.35 lakhs
for female candidates. This has resulted in more women joining
maritime courses. It is not just onboard that women have started
making a mark. Related sectors such as port and logistics, too,
are attracting women. Sitara Shipping, Sai Maritime and AS
Moloobhoy & Sons are some companies that have seen increased
participation of women in management activities. Companies like
SCI, Great Eastern and Allcargo Logistics have also been
recruiting women officers for various management jobs.

39. Towards a new dawn
August 9, 2016 39
1. Odisha (2004-05) – WCD Dept.
2. Tripura (2005-06) – Social Welfare & Social Education Dept
3. Uttar Pradesh (2005) – Women & Child Welfare Dept
4. Karnataka (2006-07) – Finance Dept.
5. Gujarat (2006-07) – Women and Child Dev. Dept
6. Madhya Pradesh (2007-08) – Finance Dept.
7. Jammu & Kashmir (2007-08) – Social Welfare Dept.
8. Arunachal Pradesh (2007-08) – Dept. Of Education
9. Chhattisgarh (2007-08) – WCD Dept
10. Uttarakhand (2007-08) – Women Empowerment & Child Dev Dept.
11. Himachal Pradesh (2007 -08) – Dept of SJ& Empowerment
12. Bihar (2008-09) – Finance Dept.
13. Kerala (2008-09) – Social Welfare Dept
14. Nagaland (2009) – Planning & Coordination Department
15. Dadra and Nagar Haveli (2011-12) – Finance Dept.
16. Andaman & Nicobar Islands (November 2012) – Directorate of Social Welfare
17. Rajasthan (August 2012-13) – Directorate of Social Welfare
18. Maharashtra (January 2013) – WCD Dept.
19. Punjab (2015-16) – Directorate of WCD
Gender Budgeting in the States

40. Towards a new dawn
Some Facts – Bihar
• Literacy Rate – 61.80%
- 71.20% (M) 51.50% (F)
• Sex Ratio 918 (919 in 2001),
• CSR- 935 (942 in 2001)
• Under 5 Mortality – 70 (2009) to 57 (2012)
• MMR Bihar/Jharkhand – 261 (2007-09) to 219 (2010-12)
• Female Work Participation Rate – 18.8 (2001) 19.1 (2011)
(lower employment opportunities)
• Crime against women - 5,383 incidents of crime against
women reported to Bihar Police in 2014

41. Towards a new dawn
Some Facts – Bihar

42. Towards a new dawn
Strengths
August 9, 2016 42
• New State Policy with focus on addressing Gender Inequality
• Bottom Up Approach – Power to Women - 50% Seats in PRIs
reserved for Women
• Reservation in Police and Govt Jobs for Women
• Designating GRC as the nodal Centre for Gender Budgeting
• Adoption of a GB Statement in 2008-09 - Budget Cell in each
department is responsible for preparing GBS. The reports sent
by the departments in the Proforma is collated by Finance
department after due consultation.

43. Towards a new dawn
43
Year No of
departments
Total Magnitude
of Gender
Budget (Rs. In
lakhs)
Provision for
women (% of
Total Budget
Provision)
Provision for
Women
(% of GSDP)
2008-09 10 224781.26 5.83 1.95
2009-10 12 335694.66 7.07 2.59
2010-11 13 465857.64 8.66 2.76
2011-12 16 608811.79 9.32 2.88
2012-13 16 783563.94 9.96 2.97
2013-14 16 960237.16 10.43 3.06
Gender Budgeting in Bihar

44. Towards a new dawn
But women in powerful
positions are still an exception…
August 9, 2016 44

45. Towards a new dawn
August 9, 2016 45
Way Forward
• Institutionalising GB at the State level and gender appraisal of the
State Plan – GRC to lead
• GRC to lobby with select Depts for utilising the performance
information reflected in the Outcome Budget document for shaping
Budget decisions - both in programme formulation and resource
allocation, e.g VAW
• Constitution of GBCs in the state departments with detailed charter -
GBCs to be held accountable for gender mainstreaming
• Building expertise of GBCs to undertake gender analysis of
policies/schemes/ programmes
• Setting Up of Inter-Departmental Committee for monitoring with
GRC as the Convenor
• Continued stress on Trainings - Develop a pool of Trainers and
Institutes /Extension Training Centres to unpack budgetary
information for taking forward the processes of GB

46. Towards a new dawnWay Forward
• Reporting in the Gender Budget Statement & Effective
monitoring of the existing GB Statement
• Taking GB to District, ULBs and PRIs – Organise Pre-Budget
Consultation (gender based planning) on select sectors with
women’s groups, EWRs and link it with the Annual Budget
making process for allocation
• Documentation, Dissemination and Sharing of best practices
• Inclusion of Gender Audit in Performance Audit of the State
and Local Govt. Auditors
• Bridging the data gaps in gender disaggregated data
particularly in the gender neutral sectors

47. Towards a new dawn
majumdarparamita@gmail.com