GENDER BUDGETING BUDGETING TOOLS TOOLS FOR GENDER BUDGETING

GENDER BUDGETING & BUDGETING TOOLS

TOOLS FOR GENDER BUDGETING BY “ DIANE ELSON” Ø Gender-Aware Policy Appraisal Ø Gender Aware Benefit incidence analysis (BIA) Ø Gender Disaggregated Public Expenditure Tracking Survey (PETS) Ø Gender Aware MTEF Ø Gender-disaggregated analysis of the impact of the budget on time use

TOOLS FOR GENDER BUDGETING v Gender-disaggregated Tax/Revenue incidence analysis v Gender-disaggregated public expenditure incidence analysis v Budget call circular

LINKAGE OF GRB TOOLS WITH BUDGET CYCLE Evaluation(fee Preparation(policy , planning, drafting) Approval(deliber ation, sanction) 1. Gender-aware public expenditure tracking survey (PETS) 2. Public expenditure incidence analysis Gender Aware Policy Appraisal Genderdisaggregated beneficiary incidence analysis Budget Call Circular Execution(imple mentation, monitoring) Gender Aware Budget Statement Gender-aware tax/revenue incidence analysis Time use analysis dback and accountability )

GENDER-AWARE POLICY APPRAISAL Ø This is an analytical approach which involves scrutinising the policies of different portfolios and programmes by paying attention to the implicit and explicit gender issues involved. Ø It asks the question: In what ways are the policies and their associated resource allocations likely to reduce or increase gender inequalities?

GENDER AWARE POLICY APPRAISAL: FIVE-STEP APPROACH Ø Gender analysis of the situation in a particular sector; Ø Analysis of how policies address the gendered nature of the situation; Ø Analysis of whether the assigned allocations are sufficient to implement gender responsive policy; Ø Monitoring of expenditures and implementation of policies Ø Evaluating outcomes

BENEFICIARY INCIDENCE ANALYSIS (BIA) ØThis technique is used to ask actual or potential beneficiaries the extent to which government policies and programmes match these peoples’ priorities. ØIt assesses the effectiveness of service delivery.

BENEFICIARY INCIDENCE ANALYSIS (BIA) (CONT. ) ØTo do this, we need data to define the group ØTypically done by income levels, or levels of wellbeing Ø– poor vs. non-poor Ø– quintiles of the income distribution When gender-disaggregated, it’s called gender Ø– area of residence (urban/rural) disaggregated BIA

PUBLIC EXPENDITURE TRACKING SURVEY (PETS) Ø PETS tracks the flow of resources through institutional tiers in order to determine how much of original resources reach level, and how long resources take to get there. Ø It is a device for locating and quantifying (political and bureaucratic) capture, leakage of funds When gender-disaggregated, it’s called gender disaggregated PETS

GENDER SENSITIVE PUBLIC EXPENDITURE TRACKING SURVEY (PETS): A TOOL FOR GENDER BUDGETING PETS is a methodology used to involve civil society in monitoring budget execution by means of tracking flows of public resources for the provision of Public service and goods; The use of PETS was pioneered in Uganda in 1996, where PETS was used to track the amount budgeted

PETS---- PETS track the flow resources through various strata of governments in order to determine how much of the originally publically allocated resources (human, financial, in- kind) reach level This tool can be used to provide an assessment of the distribution of government expenditure of a given programme between men and women and boys and girls; The tool is designed to respond to the problem of gender-blind

PETS---- The Public Expenditure Tracking Survey (PETS) is a quantitative survey that tracks the flow of public funds to determine the extent to which resources actually reach the target groups PETS can be very influential in highlighting the use and abuse of public money

AIMS OF PETS Fight corruption by uncovering leakages in the system between the source and the destination in the flow of funds Detect problems of service delivery in the form of staff absenteeism or ghost work Improve the efficiency of budget execution.

STRENGTHS: enhances transparency in the flow of (in-kind) resources from central ministries to facility level exposes and reduce corruption and mismanagement improves the delivery of public works/services at a relatively low cost strengthens the capacity of communities in participatory local monitoring

CHALLENGES: Difficulties in access to information on entitlements, contracts, project documents lack of follow-up on the part of government the process requires time and organizational efforts

PETS: A CASE STUDY OF UGANDA

PUBLIC EXPENDITURE TRACKING SURVEY (PETS) IN UGANDA Uganda was the first country to implement PETS in 1996 The motivation for such an effort was the fact that though the official reports indicated that there was a substantial increase in public spending on education, primary school enrollment did not show any improvement surveys were conducted in 19 districts (out of 39), 250 government primary school and 100 health clinics These contributed to a five-year panel data on provider characteristics, spending (including in-kind transfers) and outputs

PETS SURVEY RESULTS: 1. The school survey indicated that on average, only 13% of per-student nonwage funds provided by the central government reached the schools during 1991 -1995 2. 87% percent was misused either for personal gain or for purposes not intended for education 3. Roughly 70% of the schools did not receive anything 4. It was found that parents contributed about 73% of total school spending in 1991

SURVEY RESULTS---5. In spite of increase in government share during the survey period, parents, on an average, still funded 60% of total primary funding by 1995 6. Evaluation of the reforms, about 5 years later using two locally implemented follow-up PETS showed that; 7. there that been a substantial improvement in the flow of fund reaching the schools - from 13% (on average) in 1991 -95 to about 80 to 90 percent in 1999 and 2000

ACTIVITY: QUESTIONNAIRE DEVELOPMENT FOR PETS SURVEY Aim Seek to examine if funds that are earmarked in the budget for a special purpose reach the intended service units. Quantitative data including inputs, outputs, and other characteristics are collected on a sample survey basis directly from the service-providing unit (e. g. school, health station). Question: Do allocated funds reach female and male beneficiaries equally? Methods Survey Techniques Quantitative interviews Actors Ministry of Finance, line ministries, independent research institutes, academics, NGOs Country Examples Uganda, Data Requirements Data need to be collected at different administrative levels Advantage Increase transparency Constraint Service providers may have a strong incentive to misreport

MEDIUM TERM ECONOMIC FRAMEWORK Ø Current budgetary system reforms in developing countries reveal a general move from input and line-item budgeting towards results-oriented budgeting. This is often facilitated by medium-term economic policy frameworks (MTEFs).

MEDIUM TERM ECONOMIC FRAMEWORK (CONT) Ø Medium term economic policy frameworks are required to be made gender sensitive by involving ‘gender variables’ in economic models to generate budget outcomes. When MTEF is framed by involving “gender variables”, it’s called Gender Aware MTEF

MEDIUM TERM ECONOMIC FRAMEWORK (CONT) There are no blueprints. Paths include: Ø Estimation of the unpaid ‘care’ economy and its inclusion in the system of national accounting. Ø Inclusion of new variables (e. g. unpaid work) in economic models. Ø Gender breakdown of national income, savings, consumption and employment in economic models.

GENDER-DISAGGREGATED ANALYSIS OF THE IMPACT OF THE BUDGET ON TIME USE Ø Gender-disaggregated analysis of the budget on time use assesses the effectiveness of service delivery. Ø It focuses on the impact of budget allocations on how household members use their time. Ø It involves keeping track of inviduals’ time budgets.

GENDER-DISAGGREGATED TAX/REVENUE INCIDENCE ANALYSIS Ø This research technique examines both direct and indirect taxes in order to calculate how much taxation is paid by different individuals or households

GENDER-DISAGGREGATED PUBLIC EXPENDITURE INCIDENCE ANALYSIS Ø It provides an estimate of the distribution of budget resources (or cuts in these resources) among males and females by measuring the unit costs of providing a given service and multiplying by the number of units utilized by each group.

GENDER-DISAGGREGATED PUBLIC EXPENDITURE INCIDENCE ANALYSIS (CONT) Ø This requires the measurement of: Ø i) the unit costs of providing a particular service – e. g. the costs of providing a primary school place for one year; Ø ii) the number of units utilised by men and women, boys and girls.

GENDER-AWARE BUDGET STATEMENT Ø A gender budget statement can be an important tool for bringing together information on the implications of government expenditures for women. Ø Such a statement does not produce a separate budget for women.

GENDER-AWARE BUDGET STATEMENT (CONT) Ø It attempts to disaggregate expenditure according to its impact on women. Ø A gender budget statement is a gender-specific accountability document produced by a government agency to show what its programmes and budgets are doing in respect of gender.

GENDER-AWARE BUDGET STATEMENT (CONT) A gender budget statement therefore shows: Ø the agency’s intention to do something in respect of gender equality; and Ø that the agency is putting money to accomplish the policy objectives

GENDER-AWARE BUDGET STATEMENT (CONT) Ø Gender budget statement is a summary to explain : 1. Where is most money going? It ensures that gender is considered in the main policies and spending of government. 2. Which programmes are most important for gender equality?

BUDGET CALL ØCall circulars are official notices issued by CIRCULARS Ministry of Finance near beginning of each budget cycle. ØPurpose: instruct government agencies how to submit demands for the coming year l (usually) gives each agency a budget ‘ceiling’ l gives other instructions how to construct & format the draft budget l says how to present motivations for the budget When Budget Call Circular is framed by involving “gender variables”, it’s called Gender Aware

BUDGET CALL CIRCULARS (CONTD) ØFormat of budget submissions differs widely across countries. l Some consist mainly of tables of financial numbers l Others – especially with performance budgeting – include more narrative plus numbers showing delivery performance

IMPORTANCE OF GRB ü Assist in promoting equality, equity, efficiency, transparency in budget process and realizing good governance ü Offers practical way of evaluating LG action and progress made towards gender equality ü Powerful tool for gender mainstreaming ü Powerful tool for women empowerment

CHALLENGES v. Gender-disaggregated statistical database v. Gender-disaggregated targets and indicators v. Gender-sensitive performance review

What is it? FINAL POINTS v. Gender budgeting is gender mainstreaming applied to policy funding How to do it? v. Identify gendered financial winners and losers from policies using gender disaggregated data on finances and gender composition of activities Assess if gender implications are appropriate

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