This document provides an overview of strategies and tools for gender responsive budgeting. It discusses the context and focus of GRB, including ensuring government departments address gender needs, gaps, and priorities in their policies, plans, programs and budgets. Key steps in GRB include gender analysis, assessing policy and budget allocations, and monitoring impacts. Tools mentioned include gender appraisals, sex-disaggregated data and analyses, gender markers, and engaging with parliamentarians. The document also discusses performance-based budgeting, types of indicators, and integrating GRB tools throughout the budget cycle.

1. Gender Responsive Budgeting
Strategies andTools
SOUTH ASIA CONVERGENCE ON TAX AND FISCAL JUSTICE AND PUBLIC SPENDING
SOUTH ASIA ALLIANCE FOR POVERTY ERADICATION
27-30 MARCH 2019 IN KATHMANDU, NEPAL
Dr. Paramita Majumdar
Independent Consultant
New Delhi
29 March, 2019

2. The Context :Twin Track Approach
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What is the
focus of GRB?

3. Questions that each Department mustmust address
• What are the Goals and Objectives that my Department seeks to
achieve?
• How do they contribute to the National Goal of achieving Gender
Equality?
• What are the needs and priorities of women, especially those who are
poor, in my Department’s domain of work?
• Are these presently included and addressed in the Department’s
Policies, Plans, Programmes and Schemes?
• What activities will the Department undertake this year that will
reduce gender gaps?
• What difficulties does the Department face in enabling its services to
reach women and girls? How can these challenges be addressed?
 Source: MWCD Handbook 2015
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4. Following issues must be kept in mindmust be kept in mind before deciding upon
the strategies/ entry points for GRB in a given situation
• Actors/Key Players/Stakeholders and their roles and related
activities
• Scope of Gender Responsive Budgeting
• Stages of Gender Responsive Budgeting – at the budget
preparation stage, when the budget is tabled, at the budget
implementation stage and post- implementation stage
• Basic Pre-requisites for GRB – Understanding of Gender and
GRB and Gender relevant data-base
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5. 5
process product process product process product
policy
formulation
policy
statement
budget
compilation budget
expenditure
on activities outcomes
revenue
collection
GRB - A Process : From Policy To Outcomes
Policy appraisal
(Gender appraisal)
Audit
(Gender Audit)
Budget appraisal
(Gender budgeting)
Gender Responsive Budgeting (GRB) is a process that entails
incorporating a gender perspective at various stages - planning/
policy/ programme formulation, assessment of needs of target groups,
allocation of resources, implementation, impact assessment,
reprioritization of resources
Dr. Paramita Majumdar

6. Key GRB Strategy
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Tools &
Methodology
Tools &
Methodology
Financial ReformFinancial Reform
Awareness Raising
Process Documentation
Public Policy Intervention
Awareness Raising
Process Documentation
Public Policy Intervention

7. Strategy- Performance Based Budgeting
PBB is a progress card on what various ministries have
done with the budgeted outlay. It recognizes the need to
ask what is ACHIEVED with the money i.e., Outcome
Helps in better service delivery, decision making,
evaluating performance & improving effectiveness
Stress on sex-disaggregated presentation of information
Provides additional opportunities for addressing gender
gaps
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8. PERFORMANCE BASED
BUDGETING
PBB & GRB – The Link
Gender equality
is not a major
priority for PBB
Gender equality
is not a major
priority for PBB
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GRB

9. Types of Performance Indicators
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Levels
Performance Indicators
provide evidence and are an
integral part of a results-
based accountability system.

10. Types of Performance Indicators
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 Risk/enabling indicators measures the influence of external factors on the
project or program. Risk/enabling indicators include socio-economic and
environmental factors, as well as the operation and functioning of institutions, the
legal system, and socio-cultural practices.
 Input indicators are resources devoted to the project or program.When project
funding begins and input indicators are used, it is also crucial to collect base-line
data from which results can be measured. An example of base-line data in an
education project might be literacy and enrolment rates, disaggregated by sex,
ethnic and socio-economic grouping.
 Process indicators measure delivery activities of the resources devoted to a
program or project. They monitor achievement during implementation, serving
primarily to track progress towards the intended results. In an education project,
process indicators may include views of the community as to facilities being built;
number of facilities in operating condition; enrolment rates of girls and boys; or
amount of stipend disbursements.

11. Types of Performance Indicators
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 Output indicators are often used in project evaluations, but are less useful
than outcome indicators as they do not track distal results. One of the most
important tasks in use of indicators is to carry out evaluation at the outcome
as well as the output level. In an education project output indicators might
include: number of girls trained; opinions of teachers on training facilities
provided; or number of facilities in operating condition.
 Outcome indicators concern the effectiveness, often long-term, of a
program or project as judged by the measurable change achieved in improving
the quality of life of beneficiaries.They are also known as "impact" indicators.
Examples of outcome indicators in an education project are: views of parents
on the benefits of schooling; number of girls and boys employed from project
schools; type of employment; or impact of employment on women's
empowerment.

12. Gender Marker
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Gender Marker is a statistical tool that codes, on a 0-3 scale, whether or not a
policy or a programme/ scheme is designed well enough to ensure that they
benefit women and men equally and that disparities between them are reduced.
Code Definition
Code ‘0’ No Gender focus. These schemes/programmes are considered gender blind
Code ‘1’ Isolated gender focus - There are gender dimensions in only one or two
components of the scheme/programme
Code ‘2’ Significant gender focus - The primary focus of schemes/programmes under
this code is not gender equality, but gender equality is integrated as a major
component. At least 50% of the activities under this output promote gender
equality and/or empowerment of women.
Code ‘3’ Complete gender focus – The primary focus of schemes/programmes under
this code is to contribute towards gender equality and/or empowerment of
women. Gender is targeted in all activities and outcome of the
scheme/programme. And the baseline/target/output indicators are all
disaggregated by sex /gender.

13. We need to remember that…
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If a policy or programme objective mentions gender equality,
without corresponding indicators measuring progress in
addressing gender inequality/disparities related to the objective,
policy statement, it would be rated as Code 0.
Gender Marker is not based on/dependent on the
financial allocations, but can lead to
prioritisation/allocation of resources.
For Codes 2 and 3 indicators must measure progress towards
gender equality. Gender equality has to do with girls/women and
boys/men. Results targeting women and girls do not necessarily
promote gender equality

14. Strategy - Engaging with Parliamentarians
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Reviews and
approves budget
Reviews and
approves budgetApproves policies
impacting women
Oversight role
-Questions
inconsistencies between
policies and proposed
expenditures
Requests gender
disaggregated data to
assess the impact of
budgetary allocation
Monitoring the
budget & ensuring
accountabilityROLE

15. Engaging with Parliamentarians
LIMITATIONS
Generally insufficient time available for budget scrutiny and
meaningful debate particularly with regard to gender equality
Debates are more concerned with policy than with the money
Lack of understanding and engagement with financial
figures /political will
No technical support received for scrutinizing the budget
/No access to research facility
Lack of information e.g. special information packages (as in
Tanzania), sectoral reports (as in Uganda)
Limited power to amend or reject the budget
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16. GRB Tools proposed by Diane Elson
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https://www.ndi.org/sites/default/files/Manual%20for%20Training%20on%20Gender%20Resp
1. Gender-Aware Policy Appraisals: means looking at policies and
programmes funded through budget from a gender perspective and asking
the question, ‘in what ways are policies and their associated resource
allocations likely to reduce or increase gender inequalities? Analysis involves
scrutinising the explicit and implicit gender implications of national and
sectoral policies, and examining the ways in which priorities and choices are
likely to reduce or increase gender inequality.
1. Gender-Aware Policy Appraisals: means looking at policies and
programmes funded through budget from a gender perspective and asking
the question, ‘in what ways are policies and their associated resource
allocations likely to reduce or increase gender inequalities? Analysis involves
scrutinising the explicit and implicit gender implications of national and
sectoral policies, and examining the ways in which priorities and choices are
likely to reduce or increase gender inequality.
2. Sex-disaggregated Public Expenditure Benefit Incidence
Analyses: How are women and men benefiting from expenditure on public
services, e.g. education, health units or agricultural extension services? This is
more participatory approach to policy analysis. It involves asking actual or
potential beneficiaries the extent to which government policies/programmes
match their own priorities.
2. Sex-disaggregated Public Expenditure Benefit Incidence
Analyses: How are women and men benefiting from expenditure on public
services, e.g. education, health units or agricultural extension services? This is
more participatory approach to policy analysis. It involves asking actual or
potential beneficiaries the extent to which government policies/programmes
match their own priorities.

17. Tools proposed by Diane Elson
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4. Gender-Aware Public Expenditure Tracking Surveys: How do
allocated funds reach female and male beneficiaries differently? This tool also
suggests the gender impact of supposedly gender neutral budget cuts.
4. Gender-Aware Public Expenditure Tracking Surveys: How do
allocated funds reach female and male beneficiaries differently? This tool also
suggests the gender impact of supposedly gender neutral budget cuts.
5. Sex-disaggregated Analyses of Budget Impact on Time Use: How
do expenditures impact differently on women´s and men’s time use? The tool
draws attention to the ways in which the time spent by women in unpaid work
is accounted for in policy analysis
5. Sex-disaggregated Analyses of Budget Impact on Time Use: How
do expenditures impact differently on women´s and men’s time use? The tool
draws attention to the ways in which the time spent by women in unpaid work
is accounted for in policy analysis
3. Sex-disaggregated Beneficiary Assessments of Public Service
Delivery and Budget Priorities: How do public investments in
infrastructure and the provision of public services address women´s and
men’s different needs and priorities?

18. Tools proposed by Diane Elson
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7. Gender-Aware MTEFs: How do MTEFs incorporate macroeconomic models
with sex-disaggregated variables and the care economy? This tool enables
governments to incorporate gender variables into models on which medium term
public expenditure planning is based.
7. Gender-Aware MTEFs: How do MTEFs incorporate macroeconomic models
with sex-disaggregated variables and the care economy? This tool enables
governments to incorporate gender variables into models on which medium term
public expenditure planning is based.
8. Gender-Aware Budget Statements: an accountability tool - How do
governments provide information on their actions to reduce gender inequalities in
their annual budget statements?
8. Gender-Aware Budget Statements: an accountability tool - How do
governments provide information on their actions to reduce gender inequalities in
their annual budget statements?
6. Sex-disaggregated Revenue Incidence Analyses: How are women and men
affected differently by the kind of revenues raised by governments such as direct
(income, corporate taxes) and indirect taxes (value added tax) or user fees?

19. Integrating the Tools in the Budget Cycle
1. Gender Aware Policy Appraisal
2. Gender aware Medium Term
Economic Framework
1. Gender-aware public expenditure
tracking surveys
2. Gender-disaggregated beneficiary
assessments of public service
delivery and budget priorities
Sex-disaggregated analysis & dev. of
budget templates
1.public expenditure benefit incidence
2.impact of the budget on time use
3.revenue incidence Budget
Cycle
(ii) Budget Decision making
(i) Budget Planning
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1. Influencing Parliamentary
Questions & Debates

20. Budget Preparation Stage
Debbie Budlendar’s 5 Step Framework for Deepening GRB
 Step 1: Analysis of the
situation for women & men and
girls & boys (and the different
sub-groups) in a given sector.
 Step 2: An assessment of the
extent to which the sector’s
policy addresses the gender
issues and gaps described in the
first step.
 Step 3: An assessment of the
adequacy of budget allocations
to implement the gender
sensitive policies and
programmes identified in step 2.
 Step 4: Monitoring whether
the money was spent as
planned, what was delivered and
to whom.
 Step 5: An assessment of the
impact of the policy /
programme / scheme and the
extent to which the situation
described in Step-1 has
changed.
5 Step5 Step
FrameworkFramework
Part. Plng
Spatial
Mapping
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21. Steps Involved
1. Identify a ‘Problem’‘Problem’
2. List out the ‘Causes’‘Causes’ that have led to the ‘Problem’
3. Describe the ‘Consequences’‘Consequences’ which the ‘Problem’ may
lead to if not addressed appropriately or effectively
4. List out the ‘Solutions’‘Solutions’ to the ‘Problem’ and determine
who are responsible for the task of Implementation
Example 1
Example 2
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22. Methods andTools available for
gender sensitive monitoring
 Monitoring can be based on quantitative measures, such as data issued
by Administrative Departments, statistics Depts or specifically collected by
project staff.
 Qualitative monitoring can be done through tools such as interviews,
observation, and focus groups.
 Participation of intended beneficiaries in monitoring is a means to ensure
ownership and to ensure that an activity is truly benefiting the participants.
 Participatory monitoring, on the other hand, is a means of involving
stakeholders from the start in such activities as identifying activities and
indicators that should be monitored, carrying out the monitoring itself, and
analyzing the results for improving future processes.
http://siteresources.worldbank.org/INTGENAGRLIVSOUBOOK/Resources/Module16.pdf
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23. Methods And Tools…
 External monitoring or evaluation provides independent, external
feedback on progress and outcomes.
 Impact evaluations determine whether a program had the desired effects
and whether there were any unanticipated effects.
 Gender audits are distinct from regular evaluations in that they are based
on self-assessments by a project, organization, or ministry of how gender
issues are addressed in program guidelines and internal organizational
processes. Gender audits facilitate change and develops action plans and
monitoring systems. A gender audit of the budget involves examining how
each tax or item of expenditure differentially impacts men and women. A
tool to assess the extent of gender mainstreaming accomplished
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Facilitates
1. Sex-disaggregated Public Expenditure Benefit Incidence Analyses
2. Gender-Aware Public Expenditure Tracking Surveys
Facilitates
1. Sex-disaggregated Public Expenditure Benefit Incidence Analyses
2. Gender-Aware Public Expenditure Tracking Surveys

24. Dimensions of Gender Audit
Programmatic Dimensions Organisational Dimensions
1. Situational Analysis
2. Policy Analysis including program
design, guidelines and framework
of implementation
3. Budgetary Allocations &
Expenditure
4. Monitoring
5. Impact Analysis / Evaluation
1. Organisational Culture –
(Mechanisms/Practices/Attitudes )
2. Gender Policy & Staffing
3. Resources spent on gender
mainstreaming e.g. Capacity Building
4. Gender sensitive products and
services (infrastructure)
5. Advocacy, and communication
strategy
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25. UNGA Resolution - A/RES/69/313
27th
July, 2015
 Para 30 of Addis Ababa Action Agenda on Financing for Development (Addis
Ababa Action Agenda)
“ We will strengthen national control mechanisms, such as supreme audit
institutions, along with other independent oversight institutions, as
appropriate. We will increase transparency and equal participation in the
budgeting process and promote gender responsive budgeting and
tracking. We will establish transparent public procurement frameworks as a
strategic tool to reinforce sustainable development.We take note of the work
of the Open Government Partnership, which promotes the transparency,
accountability and responsiveness of Governments to their citizens, with the
goal of improving the quality of governance and government services.”
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26. Using Gender Sensitive Checklists
MWCD, GOI has formulated guidelines in the form of
Checklists I and II.Checklists I and II.
 These guidelines help in reviewing public expenditure and
policy from a gender perspective
 to enable identification of constraints in outreach of
programmes and policies and
 to facilitate suitable corrective action.
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27. Checklist I - Beneficiary oriented sectors:
Step 1 Step 2 Step 3
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28. Checklist II - Mainstream Sectors
For example, Transport.Transport.
Suggested Steps:
List all programmes entailing public expenditure with a brief description
of activities entailed.
Identify target group of beneficiaries/users.
Are users/beneficiaries being categorised by sex (male/female). If not,
can this be done? e.g. Metro Feeder Services
Identify possibility of undertaking special measures to facilitate access of
services for women- either through affirmative action or through
expansion of services that are women specific - e.g. separate services,
or surveillance for security
Are women being recruited in this sector.
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29. Challenges
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30. Easy to identify
targeted
programmes for
women from
the budgets,
which is a
miniscule per
cent. The real
challenge lies in
the analysis of
the remaining
99% budget
through a
gender lens.
Easy to identify
targeted
programmes for
women from
the budgets,
which is a
miniscule per
cent. The real
challenge lies in
the analysis of
the remaining
99% budget
through a
gender lens.
Limitations of GBS
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31. Issues in Buy-In - Attitude of the top bureaucracy - as they have
not yet recognised an employee who has picked up the gender analysis
skills through GRB trainings
Problem in mobilization of officials to get trained due to
traditional mindset and low willingness to act upon
Lack of direction and pro-active involvement of the Finance and
Planning Departments in the GRB skill training structures
Leadership of the Department of Finance is critical. But, limited
capacity of Finance Dept. to carry out gender equality research
and analysis of the budget is a constraint
Issues in Buy-In - Attitude of the top bureaucracy - as they have
not yet recognised an employee who has picked up the gender analysis
skills through GRB trainings
Problem in mobilization of officials to get trained due to
traditional mindset and low willingness to act upon
Lack of direction and pro-active involvement of the Finance and
Planning Departments in the GRB skill training structures
Leadership of the Department of Finance is critical. But, limited
capacity of Finance Dept. to carry out gender equality research
and analysis of the budget is a constraint
Capacity Building remains a challenge
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32. A high turnover of bureaucrats, and concerned stakeholders
has acted as a significant constraint on strengthening the
institutions and deepening accountability. In spite of training new
sets of players every time in various spheres, the
institutionalisation process of GRB in terms of planning,
budgeting, and auditing practices has not deepened.
Problems in scalability and implementation – How to
implement and scale up the training / learnings with the right
kind of training partners?
Design of training materials to accommodate sector specific
requirements
A high turnover of bureaucrats, and concerned stakeholders
has acted as a significant constraint on strengthening the
institutions and deepening accountability. In spite of training new
sets of players every time in various spheres, the
institutionalisation process of GRB in terms of planning,
budgeting, and auditing practices has not deepened.
Problems in scalability and implementation – How to
implement and scale up the training / learnings with the right
kind of training partners?
Design of training materials to accommodate sector specific
requirements
Capacity Building remains a challenge
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33. GRB Cells/Desks/Nodal Points
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34. GRB Cells/Desks/Nodal Points
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35. Performance Budget /Outcome Budget
Gender
equality is
not a major
priority for
OB/PB…..
still
evolving
Gender
equality is
not a major
priority for
OB/PB…..
still
evolving
 Impact is hardly noticeable, partly because … most
government officials do not understand the
difference between a gender responsive budget and
a non gender-responsive budget.
 Performance information contained in the individual
outcome budgets does not play any role in
programme formulation and resource allocation,
leave aside gender.
 Collection of appropriate data and use in supporting
analysis is critical to formulation of policies and
programs and evaluation of outcomes.
 GRB Not institutionalised as part of the standard
budget process.
 Regular UC formats used are not Outcome based
 Impact is hardly noticeable, partly because … most
government officials do not understand the
difference between a gender responsive budget and
a non gender-responsive budget.
 Performance information contained in the individual
outcome budgets does not play any role in
programme formulation and resource allocation,
leave aside gender.
 Collection of appropriate data and use in supporting
analysis is critical to formulation of policies and
programs and evaluation of outcomes.
 GRB Not institutionalised as part of the standard
budget process.
 Regular UC formats used are not Outcome based
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36. Approach GRB differently….
 GRB is grounded in gender analysis, evidence-based decisions which is
overlooked in our budget making and policy analyses. Integrating a GRB
methodology into the ordinary budgetary processes would have been useful
 The approach could have been gender integration and just not a separate GB
Statement
 Engaged bureaucracy and leadership to ensure that gender equality is
integrated into the planning and budgeting processes. GBCs (if in place) could have
served as Internal Monitoring Committees to oversee investments in gender
equality.
 Linking budget allocations and programmes and the gender equality objectives
defined in the overall National Policy/State Policy for Women.
 So far capacity building has not been defined as the ability to carry out stated
objectives. No indicators for measuring the effects of capacity building. It is not
based on any strategic framework. A Strategic Framework for Capacity
Building on GRB could have facilitated planning and implementation e.g. routine
use of the sex disaggregated database by trained staff/GBCs for gender sensitive
planning and budget making,
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37. Group Work (20 minutes)
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PERFORMANCE INDICATORS
Risk/enabling
indicators
Input
indicators
Process
indicators
Output
indicators
Outcome
indicators
Instruction:
1.Read the case study provided.
2.Select a particular objective and fill in the columns from gender lens
3.All the following Performance Indicators must be linked to the particular
objective selected
4.Mention (E) for existing indicators and (P) for the proposed in your
exercise

38. Thank You
drpmj2017@gmail.com
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