Gender Responsive Budgeting An introduction Catharina Schmitz

Gender Responsive Budgeting Human Rights and Public Finance Challenges of contemporary human rights law and practice: the link between public finance, particularly budget decisions and the realization (or not) of economic and social rights

Governance Human Rights, economical, social, cultural, civil and political Economic and Social Rights Gender equality Budget and Public Finance Good Governance

The Budget Process Budget Formulation Budget Reporting Budget Execution Deliberation and adoption of the Budget

GRB in the budget process Increase efficiency and effectiveness of budget expenditures Increase efficiency and effectiveness of budget expenditures Gender equality objectives and respective indicators introduced in budget strategy and draft budget documents Identification of main gender gaps and impact on budget execution Effective, efficient and gender responsive budget execution and program implementation Budget formulation Budget adoption Budget execution Budget reporting Gender equality impacts of budget made explicit in budget documents as basis for deliberations in Parliament

Budgetary process National Gender Equality Goals, Gender Action Plan, MDG, 1325 agenda Steering processes Change ordinary work to include gender analysis

z Theory of Change GBR Ukraine Increased economic efficiency and transparency in budget allocations that takes into account the different needs of women and men MoF and selected line ministries have capacity to undertake GRB Budgetary laws/legal frameworks are adjusted to allow for GRB Working group at oblast levels are operational with participation of key stakeholders MoF working group on budget laws and processes operational Gender Responsive Budgeting is undertaken in Ukraine at central and oblast levels Interministerial working group operational with representation of selected ministries MoF has integrated gender considerations in the planning, budget and execution processes Output level Intermediate outcomes Outcome Impact Direct influence Indirect influence Direct control Oblast have integrated gender considerations in the planning, budget and execution processes and tested in selected municipalities Oblast have capacity to undertake GRB Ministries Common understanding

GRB Actors Public Administration Local, regional and central government Responsibility towards gender and human rights obligations Civil Society Gender Budgeting groups Advocacy groups Media Research Assess how well policies and budgets address gender and human rights goals