The document discusses gender budgeting and provides tools and frameworks for mainstreaming gender in the budgeting process. It defines gender budgeting as bringing gender awareness into all government policies, plans, programs and budgets. A gender budget ensures the needs of all social groups are addressed in expenditure and revenue. The document outlines several steps and tools for developing a gender responsive budget, including conducting a gender analysis of existing schemes, evaluating impact on gender indicators, and developing a gender action plan to incorporate gender into programming.

1. Rehmat Wali Khan
Education Officer/Focal Person
SAARC Human Resource Development
Centre, Islamabad-Pakistan
Email: rehmatwalikhan@yahoo.com

2. Why Budget???

3. BUDGET FLOW 

4. GENDER BUDGETS???
The budget is the most important policy tool of
government because, without money,
government/institutions cannot implement any other
policy successfully.
A gender responsive budget ensures that the needs
and interests of individuals from different social
groups (sex, age, race, ethnicity, location) are
addressed in expenditure and revenue policies.

5. GENDER BUDGETS
Gender responsive budgets are not separate budgets for
women or men.
Instead, they bring gender awareness into the policies, plans,
programmes and budgets of all government agencies.
Gender responsive budgets are not about 50% male:
50% female.
They are about budgeting that intentionally directs resources
and raises revenue in a way that addresses disadvantage
and exclusion.

6. What is Gender Budgeting?
 A (national) budget is a reflection of the political
decisions made as to how (from whom) the revenue is
levied and for what purposes (for whom) the expenditure
is specifically used.
 The decisions are reached on the basis of a normative
image of society which determines the economic and
socio-political priorities.
 Budgetary decisions have an impact on how society is
structured and consequently directly affect the living
circumstances of women, men, girls and boys as well as
the gender relationship.

7. Tools for Gender Mainstreaming in Development
Planning
 Access to relevant sex-disaggregated data has
been identified as an important element in
mainstreaming gender into development planning.
 Gender-sensitive indicators are potentially of
great usefulness in integrating gender
considerations into development planning.
 However, it should be recognized that there are
limitations on the amount and type of information
they can provide, and that care needs to be taken
in their interpretation.

8. Framework of Gender
Budgeting
• Quantification of allocation of resources for
women
• Gender Audit of policies of the Government
• Impact assessment of various schemes in
the Union and State budgets
• Analyzing schematic and policy initiatives
and link with impact on status of women
related Macro Indicators

9. Gender Mainstreaming & Gender
Budgeting
• Women as a beneficiary segment
– Need for Gender mainstreaming
– Fiscal and Monetary Policies, Legislations
• Need to Change Programme formulations
and implementation processes
– More gender friendly
– Optimize Participation of Voluntary Sector
• Gender budgeting – not an end in itself

10. PATHWAY FOR GENDER INCLUSIVE
BUDGET
Past Performance
- Physical Targets
- Expenditure incurred
- Sources of Revenue
- Balance (if any)
- Shortfalls (Reasons)
- Strengths
- Impact related to Issues of Equity and
Equality

11. Steps
- Setting of working groups – could be
one or more
- Representative of related Ministries
or Departments, NGOs and Experts
- Setting up of sub groups if needed

12. Suggestive work that the group may
undertake
- Stock taking of existing schemes and
programmes
- Look into programmes from gender
lense
Practical impact
Long term impact

13. GENDER ANALYSIS : PAST AND
PRESENT
Past
- Whether Priorities are addressed
- Bottlenecks
- Whether financial outlay has been met
- Gaps between supply and demand
- Strength

14. Present
- Futuristic vision – way forward
- How can issues of equity and equality be
addressed optimally
- How would resources be generated
- Village
- District
- Provincial
- State
- Any other

15. - Listing of strategies that would be
adopted in achieving targets in a
realistic manner
- Making efforts to reach an equilibrum
regarding demand and supply
- Suggestive ways to meet deficit if any
for meeting targets

16. Monitoring and Evaluation
Monitoring
• Whether objectives/activities are being
met
• Is the approach participatory
• Are gender issues being addressed
• Whether steps taken are successful or
some modification are needed for mid
course corrections

17. • Are budget heads appropriate or some
changes are required
• Do budget heads proposed help in
meeting targets conceived
• Encouraged voices and participation of
women
• Are issues of allocation of funds in different
sector need-based in terms of time
management
• Is it leading to empowerment of
(women/men)
• Has it helped in addressing conflict
management

18. Evaluation
• Decision of time (Monthly, Bi-Annually,
Annually, 3 Years, 5 Years)
• Criteria of Evaluation based on Indicators
• Target set for meeting practical and long term
needs sector wise
• Identification of successful initiatives
• Suggestion
• Recommendations

19. TOOL FOR GENDER BUDGETING
A gender budgeting tool is a method/ technique for
assessing, the impact of budget (allocation of
resources) of different schemes and
programmes on meeting the practical and
strategic needs of
- Men/Women - belonging to different classes
and communities

20. - Attempts to answer whether public
expenditure are allocated in an equitable
manner for development of both genders
- Gender analysis of budget would look into
how budget addresses needs and
aspirations of both gender in a substantial
way

21. Results Framework Document (RFD)
•
•
•
•
•
•
Objectives
Weightage
Actions
Success Indicators
Unit
Target/ Criteria Values

22. ENTRY POINTS FOR GENDER
BUDGETING
 Participatory planning and budgeting.
 Spatial mapping of social infrastructure
and access to employment.
 Gender Appraisal of new programmes
and schemes.

23.  Review of public expenditure and
policy.
 Gender-based profile of
expenditure.
 Outcome budget.
 Impact analysis.

24. FIVE STEP FRAMEWORK FOR
GENDER BUDGETING
1. Situational analysis of gender in a given sector.
2. Assessment of gender-based policies and
programmes.
3. Assessment of advocacy of budget allocation.
4. Monitoring whether the money was spent as
per objectives laid and planned.
5. Assessment of impact of policy.

25. SAMPLE BUDGET PROPOSAL FORMAT
A. Type/ Category wise Number of Programme with proposed budget
Programme
Research
Development
Training
Extension
Others
(Evaluation)
Total
New
On- going
Carried Total
over
Budget
proposed

26. B. I
Source-wise break-up of the Total proposed budget in A.
(a) Estimated Budget from …. funds: Rs.
(a) Specific Grants from ….:
Rs.
(c) Grant from other agencies like UNICEF, etc: Rs.
II Budget allocated and utilized during 2012-13
(as on DATE)
Source
Allocated
A
B
UNICEF, etc. (Pl. Specify)
Total
Nil
Utilized

27. C.
Details of Specific Programme
Programmes for
D.
S. No.
1
2
3
No. of Programmes Programmes Codes
Budget Proposed Rs.
Supporting Staff
Designation
Total No. of Staff
Total Months

28. GM ACTION PLAN
• GMAP provides a framework for establishing a
more constructive approach to mainstreaming
gender and implementation of policies and
programmes by governments and nongovernmental organizations (NGOs) which share
responsibility for working towards gender
equality.
• Used to incorporate gender into programming.

29. GM ACTION PLAN FORMAT
Activities
1.
2.
3.
Methodology Time- Responsible Monitoring cost
(how to do?) Frame parties
indicators

30. Group Work
Group 1 & 2
•GMAP for Staff
– Inclusion of GM in the
(new) ToRs of the staff
– Inclusion of gender
performance in the
appraisal forms of the
staff
– Engaging Gender
Advisor in work flow
Group 3 & 4
•GMAP for a Project
– Review of TORs of
community structures
– Engendering of
Logical Frameworks
– 33% women in
Management
Committees
– Establishment of
Women Leader
Groups