Published on September 23, 2016
1. Towards a new dawn Gender Responsive Budgeting and Planning Dr. Paramita Majumdar Senior Consultant, Gender Budgeting and Auditing Ministry of Women and Child Development 21 September, 2016 National Training Programme on Public Financial Management & Accountability for Group A & Group B Officers, Lok Sabha Secretariat International Centre for Information Systems and Audit (iCISA) Noida, Uttar Pradesh
2. 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 Activity – What is the gender culture of your Department? Compare with any other institution. List the gender similarities and differences & Identify the reasons
3. Towards a new dawn Exercise: Understanding Gender Heads Access to Resources Decision Making/Control regarding the resources Male Female Male Female Land Bank Account Car Jewellery Cash
4. Towards a new dawn What are gender commitments in the Indian context ? Public Expenditure Programmes Constitutional Provisions Legal Framework Policies
5. Towards a new dawn Constitutional 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 5
6. Towards a new dawn Key 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. September 23, 2016 6
7. Towards a new dawn Institutional Mechanism – Creating Spaces for Gender Equality September 23, 2016 7 State District Block Village • District Collector • Development Officer/ PO • Anganwadi Worker National State • State Commission for Women
8. Towards a new dawn …..the Gendered India….
9. Towards a new dawn Literacy Rate Share of Literates and Illiterates September 23, 2016 9 82.14 65.46 74.04 Literacy Rate 1951-2011 Source: Census of India, 2011
10. Towards a new dawn Effective Literacy Rate September 23, 2016 10 2001 2011 Female FemaleMale Male Source: Census of India http://censusindia.gov.in/2011-prov-results/data_files/india/Final_PPT_2011_chapter6.pdf
11. Towards a new dawn Source: Registrar General of India Safety & Security - Declining Child Sex Ratio 2011 2001 09/23/16 11
12. Towards a new dawn Crime Against Women September 23, 2016 12 Source: National Crime Records Bureau, 2014
13. Towards a new dawn Levels of Maternal Mortality Ratio, 1997-2012 13 Source: A Presentation on Maternal Mortality Levels (2010-12), Registrar General, India 20th December 2013 September 23, 2016
14. Towards a new dawnFemale Workforce Participation 1971-2011 Source - Labour Bureau, Ministry of Labour & Employment, Government of India
15. Towards a new dawn Male-Female Ratio in Civil Services September 23, 2016 15Source: Civil Services Survey 2010, Ministry of Personnel, Public Grievances and Pensions, Dept. of Administrative Reforms and Public Grievances
16. Towards a new dawn India’s Woman Directors
17. Towards a new dawn September 23, 2016 17 Source: Dept. of Justice, GOI Women Judges
18. Towards a new dawn Turnout 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 16.7 Tenth (1991) 57.0 61.6 51.4 10.2 Eleventh (1996) 58.0 62.1 53.4 8.7 Twelfth (1998) 62.0 66.0 58.0 8.0 Thirteenth (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 4.4 Sixteenth (2014) 66.4 67.09 65.63 1.46 Source: Election Commission of India September 23, 2016 18
19. Towards a new dawn September 23, 2016 19 Percentage of Women MPs in Lok Sabha Source: Election Commission of India
20. Towards a new dawn ...... women in powerful positions are still an exception… September 23, 2016 20
21. Towards a new dawn Gendered 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) September 23, 2016 21
22. Towards a new dawn Gender Budgeting – 10 Years September 23, 2016 22 2005-06 2006-07 2007-08 2009-10 2011-12 2013-14 2015-16 GB Statement Charter for GBC GB Scheme for Cap.Bldg. Revised Guidelines for Outcome Budget issued Guidelines issued to states Gender Audit - WG EFC Nodal Centres GA pilot as part of Internal Audit 2004 - Expert Group constituted 14th FC Devolution – flexibility & autonomy to the states 14th FC Devolution – flexibility & autonomy to the states
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24. Towards a new dawn What 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.
25. Towards a new dawn What 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.
26. Towards a new dawnPFM – At a Glance WHAT? 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 expenditure 2. Revenues 3. 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.
27. Towards a new dawn PFM – At a Glance HOW? 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).
28. 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 Sensitive Who plans? Capacity to plan? Who approves? Whether they are Gender sensitive? What is approved? Whether Adequate Staff (M/F) available? Availability and Adequacy of Resources Executed 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.?
29. Towards a new dawnPFM & GB Political Parties Civil Society Academia/ Research Bodies The Legislature Political Parties Civil Society Internal Audit Procurement Boards Accountant General The Legislature Civil Society
30. 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
31. Towards a new dawn Stages…. 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)
32. Towards a new dawn 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?
33. Towards a new dawn HOW?HOW? September 23, 2016 33
34. Towards a new dawn Flexi-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
35. 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 )
36. Towards a new dawn September 23, 2016 36 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.
37. 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 …………..
38. Towards a new dawn Who will do? • Different Units and Bureaus / Divisions • Gender Budget Cells • Gender Focal Points • Financial Advisers • Statistical Units / M&E Units September 23, 2016 38
39. 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. September 23, 2016 39
40. 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.September 23, 2016 40
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42. Towards a new dawn Magnitude of Gender Budget September 23, 2016 42 42% tax devolut ion to states
43. Towards a new dawn Assessing 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. 43
44. Towards a new dawn Why 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 09/23/16 44
45. Towards a new dawn Dimensions of Gender Audit Programmatic 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 & Expenditure 4. Monitoring of Implementation progress including physical achievements, beneficiary incidence, delivery mechanisms and partner organisations 5. Evaluation Procedures 1. Gender Policy & Staffing 2. Capacity Building 3. Management Information Systems 4. Monitoring Systems (Outcome Budget & RFD) 5. Advocacy, marketing and communications 09/23/16 45
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47. Towards a new dawn If 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? September 23, 2016 47 Part A
48. Towards a new dawn If 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? September 23, 2016 48
49. 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
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