Towards a new dawn

Gender Responsive Budgeting and Planning

Dr. Paramita MajumdarSenior Consultant, Gender Budgeting and Auditing

Ministry of Women and Child Development 21 September, 2016

National Training Programme onPublic Financial Management & Accountability

for Group A & Group B Officers, Lok Sabha Secretariat

International Centre for Information Systems and Audit (iCISA)Noida, Uttar Pradesh  

Towards a new dawnUnderstanding Gender• Gender refers to the socially constructed relationships between men and women.• These relationships change over time, space and circumstances.• Each institution has its own gender culture, that is relationships between women

and men. • For instance, many Organisations interpret gender issues as issues only

concerning women. This results in only women being sent to represent the institution at gender forums – resulting in the marginalisation of gender issues as women’s issues.

Activity – What is the gender culture of your Department? Compare with any other institution.

List the gender similarities and differences & Identify the reasons

Towards a new dawnExercise: Understanding Gender

HeadsAccess to Resources

Decision Making/Control

regarding the resourcesMale Female Male Female

Land

Bank Account Car      

Jewellery

Cash

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What are gender commitments in the Indian context ?

Public Expenditure Programmes

Constitutional Provisions

Legal Framework

Policies

Towards a new dawnConstitutional Mandate

Article 14 Equal Rights and Opportunities in Political Economic and Social Spheres

Article 15 Prohibits discrimination on grounds of sex

Article 15(3) Enables affirmative discrimination in favour of women

Article 39 Equal means of livelihood and equal pay for equal work

Article 42 Just and Humane conditions of work and maternity relief

Article 51(A)(e) Fundamental Duty to renounce practices, derogatory to dignity of women

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Towards a new dawnKey Legislations with a Gender

perspective

• The Criminal Law (Amendment) Act, 2013• Sexual Harassment of Women at Workplace (Prevention, Prohibition and

Redressal) Act, 2013 • Right of Children to Free and Compulsory Education Act, 2010• National Employment Guarantee Act 2006• Pre-Conception and Pre-Natal Diagnostic Techniques Act, 1994• The Prohibition of Child Marriage Act, 2006• Protection of Women from Domestic Violence Act, 2005• The Equal Remuneration Act, 1976• Dowry Prohibition Act, 1961• Maternity Benefit Act, 1961 (Maternity Benefit Amendment Bill 2016 passed in

Rajya Sabha. The bill provides 12 weeks leave for commissioning and adopting mothers and makes it mandatory to provide creche facility for establishment where the number of workers is 50 and above.

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Towards a new dawnInstitutional Mechanism –

Creating Spaces for Gender Equality

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State

District

Block

Village

• District Collector

• Development Officer/ PO

• Anganwadi Worker

National

State• State Commission for Women

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…..the Gendered India….

Towards a new dawnLiteracy Rate

Share of Literates and Illiterates

May 2, 2023 9

82.14

65.46

74.04

Literacy Rate 1951-2011

Source: Census of India, 2011

Towards a new dawnEffective Literacy Rate

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2001

2011Female

FemaleMale

Male

Source: Census of India http://censusindia.gov.in/2011-prov-results/data_files/india/Final_PPT_2011_chapter6.pdf

Towards a new dawn

Source: Registrar General of India

Safety & Security - Declining Child Sex Ratio

2011

2001

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Towards a new dawnCrime Against Women

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Source: National Crime Records Bureau, 2014

Towards a new dawnLevels of Maternal Mortality Ratio, 1997-2012

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Source: A Presentation on Maternal Mortality Levels (2010-12), Registrar General, India 20th December 2013

May 2, 2023

Towards a new dawnFemale Workforce Participation 1971-2011

Source - Labour Bureau, Ministry of Labour & Employment, Government of India

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Male-Female Ratio in Civil Services

May 2, 2023 15Source: Civil Services Survey 2010, Ministry of Personnel, Public Grievances and Pensions, Dept. of Administrative Reforms and Public Grievances

Towards a new dawnIndia’s Woman Directors

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Source: Dept. of Justice, GOI

Women Judges

Towards a new dawnTurnout of Women Voters in Parliamentary General Elections

Year Total Turnout(%)

Men's Turnout(%)

Women's Turnout(%)

Difference in Turnout(%)

Third (1962) 55.4 63.3 46.6 16.7Tenth (1991) 57.0 61.6 51.4 10.2Eleventh (1996) 58.0 62.1 53.4 8.7Twelfth (1998) 62.0 66.0 58.0 8.0Thirteenth (1999)

60.0 64.0 55.7 8.3

Fourteenth (2004)

58.8 61.7 53.3 8.4

Fifteenth (2009) 58.2 60.2 55.8 4.4Sixteenth (2014) 66.4 67.09 65.63 1.46

Source: Election Commission of IndiaMay 2, 2023 18

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Percentage of Women MPs in Lok Sabha

Source: Election Commission of India

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...... women in powerfulpositions are still an exception…

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Towards a new dawnGendered India….• India’s HDI (2015) - 0.609 score (130th among 188 countries) based on 3

basic dimensions of human development - a long and healthy life, access to knowledge and a decent standard of living.

• Improvement in HDI 2015 from 2014 (0.586 score) is attributed to rise in life expectancy and per capita income

• India’s Neighbours: Sri Lanka (73 rank), China (90), Bhutan (132), Bangladesh (142), Nepal (145), Pakistan (147) and Afghanistan (171)

• BRICS Nations: Brazil (75 rank),Russia (50), India(130), China (90) and South Africa (116)

• Top 3 Countries: Norway, Australia and Switzerland• Gender Inequality Index (2014) - 0.563 score (130th among 155 countries)

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Towards a new dawnGender Budgeting – 10 Years

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2005-06

2006-07

2007-08

2009-10

2011-122013-14

2015-16

GB Statement

Charter for GBC

GB Scheme for Cap.Bldg.

Revised Guidelines for Outcome Budget issued

Guidelines issued to statesGender Audit - WG

EFC

Nodal CentresGA pilot as part of Internal Audit

2004 - Expert Group constituted

14th FC Devolution – flexibility &

autonomy to the states

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Towards a new dawnWhat 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.

Towards a new dawnWhat 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.

Towards a new dawnPFM – At a GlanceWHAT? Public financial management (PFM) is a critical

element in how governments raise and use resources to meet the public’s needs. The budget process is central to PFM. PFM deals with the management of public resources. 3 basic elements of public finance:

1. Public expenditure2. Revenues3. Public debt

WHY? Governments have a crucial part to play in generating economic development. To achieve this, the national budget is a key policy instrument for setting priorities over the short and medium term.

Towards a new dawnPFM – At a GlanceHOW? PFM and the national budget constitute a process – not a

document. The Ministry of Finance usually initiates the process through Budget Circular, requesting line ministries to submit projected costs and earnings for the coming financial year. A political debate takes place, in Parliament/ State Assembly, before the agreed budget is turned into legislation. The budget is then implemented, usually by line ministries and other government agencies. As part of the annual audits and reviews, implementation is checked against plans and the original budget. The audits, ideally, feed into an iterative and cyclical process as a basis for the following year’s budget proposal. Budget reforms typically attempt to change practices and reporting to better reflect and demonstrate whether the underlying objectives are met (programme-based budgets).

Towards a new dawnProcesses of GB

Conceiving

Planning

Approving

Executing

Monitoring

Analysing & Auditing

How do you decide for a new scheme?

Is the Planning participatory?Are Plan Documents Gender SensitiveWho plans? Capacity to plan?

Who approves?Whether they are Gender sensitive?What is approved?

Whether Adequate Staff (M/F) available?Availability and Adequacy of ResourcesExecuted as per Guidelines/Flexible?

What to observe and check?How often?What to do with the Monitoring report?

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.?

Towards a new dawnPFM & GBPolitical Parties

Civil SocietyAcademia/Research Bodies

The Legislature

Political Parties

Civil Society

Internal Audit

ProcurementBoards

Accountant General

The Legislature

Civil Society

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

Towards a new dawnStages….GRB a continuous 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)

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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?

Towards a new dawn

HOW?HOW?

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Towards a new dawnFlexi-fund guidelines for CSS

• Ministry of Finance issued fresh flexi-fund guidelines for the Centrally Sponsored Schemes, based on the instructions issued by NITI Aayog for rationalisation of CSS.

• Key Facts - • Under the new norms, flexi-funds in each CSS has been increased from the

current 10% to 25% for states and 30% for Union Territories. This means that states if they so desire can set aside 25% of any CSS as flexi-fund to be spent on any sub-scheme or innovation or component that is in line with the overall aim and objective of the approved Centrally Sponsored Scheme.

• States can use the fund to satisfy local requirements in areas affected by internal security disturbances or to undertake mitigation or restoration activities in case of natural calamities.

• State governments will have to constitute a state-level sanctioning committee (SLSC) to avail of the flexi-fund facility. This facility is not for CSS which emanate from a legislation, like MGNREGA.

Source: http://currentaffairs.gktoday.in/month/current-affairs-september-2016

Towards a new dawn

process product process product process product

policy formulation

policy statement

budget compilation budget

expenditure on activities outcomes

revenue collection

Strategy for GB Analysis at all levels - From Policy to Outcomes

Policy appraisal(Gender appraisal) Audit

(Gender Audit)

Budget appraisal(Gender responsive activities /budget )

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At the Policy level – Cabinet Notes

Cabinet Notes are central to policy making and successful execution of different programmes. Gender equity can be addressed through detailed Cabinet Notes.

The Handbook on writing Cabinet notes, September 2014 explicitly mentions that the aspects of equity, innovation and public accountability would, to the extent relevant, be incorporated as Appendix II to the Note. Also focuses on socio-economic equity in the context of disadvantaged communities, gender, poverty, etc.

Towards a new dawnAt the Policy level – EFC/PIB Memorandum

• The specific questions are given below:• 5.1 Briefly explain the specific objectives of the proposal relating

only to women.• 5.2 In case the proposal has gender components, please provide the

following information in tabular form as shown below.

Gender Component % of total expenditure on this component

Component1 ……………Component 2 …………..

Towards a new dawnWho will do?

• Different Units and Bureaus / Divisions• Gender Budget Cells• Gender Focal Points• Financial Advisers• Statistical Units / M&E Units

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Towards a new dawnAt Budget Appraisal Level• Outcome Budget of the previous year• The Outcome Budget is a progress card on how Ministries

have used the outlays or funds announced in the annual budget.

• First introduced as performance budgeting in 1969 to focus on what is done with the money, for example what is delivered (outputs) and to whom alongside the traditional focus on bookkeeping and accounting.

• Since 2005-06, Outcome Budgets have become an integral part of the budget making process. In 2007-08, gender integrated in the Outcome Budget guidelines.

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Towards a new dawnBudget Circular 2016-17• 3.2.6 Under the standing instructions of this Ministry, no provision should

normally be made in the Budget without completion of pre-Budget scrutiny of a project/scheme. However, where provision has been made without the necessary scrutiny, such scrutiny should be completed and appropriate approvals obtained therefor, before the commencement of the financial year or latest by the time the Budget is passed by the Parliament.

• 11.1 Statement No.20 "Gender Budgeting” in Expenditure Budget Vol.1. For Budget 2016-2017, all the Ministries are required to prepare the statement (Budget Estimates 2015-2016, Revised Estimates 2015-2016 and Budget Estimates 2016-2017, Plan and Non-Plan) which reflect the respective beneficiary class identification in order to highlight the quantum of public expenditure earmarked for (a) women specific programmes (100% provision) and (b) pro-women allocations (at least 30% provision) for gender neutral programmes, in respect of the budget provisions, administered by various Ministries/Departments and send to the Budget Division for consolidation along with SBEs for Plan.

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Towards a new dawnMagnitude of Gender Budget

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42% tax

devolution to states

Towards a new dawnAssessing Outcomes Through Gender Audit

The general definition of an audit is an evaluation of a person, organization, system, process, enterprise, project or product. The word ‘auditing’ has been derived from Latin word “audire” which means “to hear” (Source: http://en.wikipedia.org/wiki/Audit)

• Gender Audit is 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.

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Towards a new dawnWhy Gender Audit?

• To monitor and assess the relative progress made in gender mainstreaming

• To identify areas/schemes/programmes where district/block/GPs are performing effectively and to pin-point areas that need attention, i.e. to identify critical gaps and challenges

• To recommend ways of addressing them and suggest new and more effective strategies

• To document good practices towards the achievement of gender equality

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Towards a new dawnDimensions of Gender AuditProgrammatic 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 & Expenditure4. Monitoring of Implementation progress

including physical achievements, beneficiary incidence, delivery mechanisms and partner organisations

5. Evaluation Procedures

1. Gender Policy & Staffing2. Capacity Building3. Management Information

Systems4. Monitoring Systems

(Outcome Budget & RFD)5. Advocacy, marketing and

communications

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Towards a new dawn

Towards a new dawnIf budget is an organizational plan stated in monetary

terms, what is the scope for GB?

• Recruitment: Are there aspects of recruitment and induction process which act as barriers to women? How successful have measures such quotas for women has been? What results have they yielded? How can these be improved?

• Training: What kind of discrimination do women trainees face? What is the attitude of trainers towards women? What has the experience of women recruits been? Are equal opportunities available to both men and women for refresher and mid-career training?

• Promotion: Why is there low representation of women at senior levels? What barriers do women face? Are there sufficient opportunities of growth for women officers?

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Part A

Towards a new dawnIf budget is an organizational plan..............

• Welfare: Are HR policies and facilities suitable for women, such as crèches/restroom/maternity leave etc.?

• Sexual harassment: How are allegations of sexual harassment dealt with by the officers/Committee? Do policies / mechanisms exist? What difficulties do women officers face in reporting sexual harassment / accessing mechanisms?

• Functions/Deployment: What are the duties and functions assigned to women officers? What are the attitudes of male colleagues and how do they manifest?

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Towards a new dawnIf budget is an organizational plan.........

Gender Focal Points in each Office can :– Guide their Department in understanding and implementing legislation,

policies and programmes from gender perspective.– Assess the situation of women and men and girls and boys in the context

of the services that are delivered across all levels– Identify factors which prevent women from accessing the service

provided– 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. Build expertise /outsource to undertake gender analysis of data, because data speaks

Part B

Towards a new dawn

majumdarparamita@gmail.com