The document outlines the multi-stage budget making process of the Government of India (GOI) and highlights opportunities to introduce gender responsiveness at each stage. It describes how the Five Year Plan provides overall direction for policies and programs. Ministries create working groups including experts and NGOs to analyze existing policies and recommend financial outlays. The Planning Commission approves budgets which are then finalized and passed by Parliament. Ministries monitor spending and outcomes. Audits are conducted and budgets are revised based on actual expenditures. The Ministry of Finance publishes budget summaries for public information. Gender budget statements track spending targeted towards women.

1. Benita Sharma

2. Multi-stage process
Stages of budget making in GOI
Budget making of any Ministry or Department is a multi-
stage process---every stage --- to introduce gender
responsiveness.
Five Year Plan
The Five Year Plan provides the overall direction and basic
framework for policies, programmes and schemes for the
Ministries and Departments as well as for the Annual
Plans.

3. Planning Commission
The first step-PC requests all Ministries and
Departments to set up a Working Group under the
chairpersonship of their Secretary—includes
representatives from related Ministries and
Departments, non-governmental organisations
(NGOs) and experts.
Each Ministry and Department also creates Sub-
Groups, made up of experts, to undertake in-
depth analysis of existing policies, the plan of
action, programmes, schemes, and their
implementation.

4. Working group report
This analysis should – include analysis of gender gaps, an
assessment whether the policy, plan, programme or scheme
addresses the needs of women and girls as well as those of men
and boys.
 Based on this-Sub-Groups come up with a set of
recommendations which are forwarded to the Working Group.
The Working Group of the Ministry or Department consolidates all
the recommendations, including proposed financial outlays, and
submits these to the Planning Commission in the form of a Working
Group Report.
PC sets up high-level Steering Committees for different
departments, which analyses and holds a series of in-depth . Based on
these discussions, the Steering Committee in turn comes up with a
set of recommendations


5. Finalization
The next set of discussions -at level of Member-
Secretary, Planning Commission. The chair of the
steering committee is the Prime Minister, has a
Deputy Chair. There are seven members of this
committee including the member secretary. It is at
this level that the outlays are finalised.

6. MOF
Evaluates the amount that each department will
get

7. BE
The allocations decided on by the Ministries and
Departments become the Budget Estimates (BE) for
the Five Year Plan.

8. Performance and Outcome
Budget
The budget process -- the approval of the budget by the
Parliament.
The approved budget has to be implemented, and much
work can be done in monitoring this process. For
example, has the money allocated for a specific purpose
been spent? Has it been spent properly? Who has it
reached in gender terms, in terms of rich and poor, etc?
To assist in answering these questions, each Ministry and
Department is also required to prepare a Performance
and Outcome Budget. These are prepared in the middle
of the financial year

9. Contents
The documents-contains a brief introductory note on the
organisation and function of the Ministry or
Department, lists major programmes and schemes
implemented by the agency, its mandate, goal and
policy framework, budget estimates, analyses
physical performance of each scheme and the linkage
between financial outlays and outcome, reviews
overall trends in expenditure over recent years, reviews
performance of statutory and autonomous bodies under
the administrative control of the agency, describes reform
measures, and presents targets and achievements and
plans for future refinements

10. Revision of estimates
During November-December of each year, every
Ministry and Department reviews its Plan and Non-Plan
expenditure. Where considered appropriate, the original
estimates for particular programmes and schemes are
revised, and the Revised Estimates (RE) for the remainder
of the financial year indicated to the Planning
Commission.

Reporting on actual expenditure
At end of the financial year, each Ministry and
Department reports the actual expenditure incurred by it
during the year to the Planning Commission.


11. Audit
After the year is over, the budget is subject to audit. The
Comptroller and Auditor General (CAG) of India studies
the allocations and expenditure and produces reports on
each Ministry and Department. Each agency is required to
respond to the CAG’s comments. Their answers are
scrutinised by the CAG, who then prepares a final report
which is tabled in Parliament. In the Parliament, the
Public Accounts Committee scrutinises the report
and recommends necessary actions. This brings to an
end that particular cycle of the budget.

12. BE, RE, AE
After the accounts of the government have been
audited, the revised figures become the actual
expenditures. The succeeding budget presents these
figures for the information of the Parliament. Each
year’s budget document thus includes three sets of
estimates:
the allocations proposed for the coming year;
the revised estimates for spending in the past year;
and
the audited figures for actual expenditures two years
ago.

13. Public information
the Min of Finance prepares documents like “
Budget at a Glance” , “Budget Highlights” & The
key to Budget Documents” which provides a
summary of planned receipts and expenditures. It
includes a broad breakdown of planned expenditure
into Plan and non-Plan, by sectors, as well as by
Ministries and Departments. It also gives information
on resources to be transferred by the Central
Government to State and Union Territory
Governments.

14. STATEMENT No. 20 GENDER
BUDGETING
 Gender budgeting is an evolving area ---more Ministries/Departments are
reviewing programmes and schemes to assess the quantum of resources that
have the budgetary potential to impact and address the development needs of
women. Ministries/Departments may furnish necessary information
compilation of this statement in two parts, to the Ministry of Finance viz.
Statement 20 or the Gender Budget Statement, of the Union Budget reflects
the Ministry of Finance’s commitment to Gender Budgeting. This statement
indicates in two parts, the budget provisions for schemes that are
substantially meant for the benefit of women. Two way categorization of GOI
are: .
 Part ‘A’ details of schemes in which 100% of the allocations are for women and
 Part ’B’ pro-women allocations where 30 % to 99 % of the allocations are
meant for women and girls.

15. Expenditure side
The FA is called by the Ministry of Finance & PC and asked about the
expenditure of the amount allocated to his Ministry. -(Entry point for
GB)
Planning Commission starts meeting with individual ministries in the
month of September-October and reviews ongoing schemes of the
ministries. -(Entry point for GB)
Each Ministry is asked to prepare its demands for the Annual Plan. -
(Entry point for GB)
Based on the review of the performance and financial utilisation of the
Ministry, allocation are recommended by the PC. -(Entry point for
GB)
Ministry / Deptt. In consultation with PC prepare a schematic break
up. -(Entry point for GB)
The Planning Commission conveys to the Ministry of Finance for
allocations made to the Ministry/Deptt. -(Entry point for GB)

16. example