1. Gender-Responsive Results-Oriented Budgeting at the Local Level Rosario G. Manasan Philippine Institute for Development Studies

2. Budget process involves 4 stages Budget preparation Budget legislation/ appropriation Budget implementation Budget accountability – monitoring through accounting/ auditing, reporting But even before the budget, there is the plan.

3. Mainstreaming gender in planning process…. should start with formulation of executive agenda/ Local Development Plan Is it informed by gender analysis? Does it give information on situation of women and men, girls and boys? Does it explicitly recognize the productive, reproductive/ caring, and community management role of women? Does it recognize differences in socially determined roles/ responsibilities of men and women?

4. Does it have a clear policy statement on need to address gender needs of women? (practical needs – health, reproductive, child care facilities; strategic gender needs – time saving devices, potable water, sanitation, food security, entry into non- traditional occupations, freedom from domestic violence, credit/ business financing) Does it assess the gender-responsiveness of mainstream policies? Mainstreaming gender in planning process….(2)

5. Mainstreaming gender in budget process … Good practice indicates importance of results-oriented budgeting focus on outputs & outcomes instead of inputs identifies and prioritizes programs/ activities/ projects that contributes to accomplishment of major final outputs

6. Results-oriented budgeting framework (Impact) (Outcome) (Outputs) (Budget) SOCIETAL GOALS SECTOR GOALS AGENCY MANDATE MAJOR FINAL OUTPUTS P/A/Ps INPUTS Performance indicators/ targets

7. GRB: mainstreaming gender in budget process … Gender concerns should be integrated in definition of program outputs/ performance indicators Promotes gender equality in implementation of all programs, activities and projects of government

8. Defining the sectoral outputs Does output contribute towards achieving desired outcomes? Is it effective? Is there duplication or conflict with other outputs? Are there alternative ways of producing the output? Is current production of the output efficient (least costly)?

9. Output/ performance indicators Defined in terms of: Quality – client satisfaction Quantity – coverage, number of clients served Timeliness Gender-responsiveness – who benefits? (do outputs meet needs of women as well as men?) who decides? (did women/men participate in decision making?) who controls? (do women have a say in control over resources?)

10. Output/ performance indicators (2) Important to have output indicators that are: measurable/ quantifiable defined in precise terms Output targets refer to pre-determined levels/ values of indicators

11. Setting output targets Approaches Benchmarking – comparing with performance of similar organizations/ LGUs Improvement over current performance Based on technical standards Guiding principles Targets should be challenging but achievable Over-ambitious or too-easy targets may lead to underachievement Targets should consider available resources (i.e., budget ceiling)

12. Framework for analysis of gender- responsive budgeting (GRB) Gov’t expenditures/ budget can be categorized into 3 groups: Gender-specific/ targeted expenditures (e.g. women’s health programs, special education initiatives for girls, programs addressing violence ag. women) General (or non-targeted) expenditures Equal employment opportunities in the gov’t sector – training for women managers, provision of day care services for LGU employees, parental leave provisions

13. GRB tools Gender specific expenditures – are enough resources allocated to program? Unit cost estimates needed here! Quantify resource budget requirement – is budget allocated adequate given the target? Monitoring spending and service delivery- amount of money budgeted, staff allocated, supplies procured, number of clients reached, client feedback Assessing outcomes

14. GRB tools (2) Non-targeted expenditures Budget incidence analysis – do men and women, boys and girls benefit from expd? Need to assess distribution of gov’t spending between men and women, boys and girls; analyze the pattern of service utilization Gender aware policy appraisal – are govt policies likely to reduce gender inequalities?

15. GRB tools (3) Equal employment opportunities Gender balance in government employment Gender balance in government training programs Gender balance in membership in local special bodies

16. Health sector Sector outcomes: reduction in infant mortality rate; reduction in maternal mortality rate Sector outputs: no. of clients served, coverage rate, gender balance in both Gender-specific expenditures/ programs – maternal health (tetanus toxoid vaccination, iron/ vitamin A supplementation, reproductive health, prenatal/ natal/ post-natal care), child health (EPI, micronutrient supplementation), access to potable water supply and sanitary toilets Non-targeted expenditures/ programs – provision of basic health care, control of communicable diseases (e.g., TB, malaria, schistosomiasis)

17. Agriculture sector Sector outcomes: improvement in agricultural prod’n  increase in income of farmers/ fisherfolks, increased food security  reduction in poverty/ malnutrition Sector outputs: no. of clients served, coverage rate, gender balance Gender-specific programs – are there programs that are designed to address specific needs of women? Specialized credit programs, perhaps?? is there need to develop/ make available technologies that are more appropriate for women? Is there need to expand programs that provide technical support to products/ activities in agri prod’n that women typically play major role in or are related to their caring role (e.g., vegetable and fruit prod’n, food preservation/ processing, home-based livestock raising)?

18. Agriculture sector output (2) Non-targeted programs – agricultural extension/ technical support services (usually by crop); distribution of inputs (e.g. seeds, livestock), credit program Key question for non-targeted programs – are services equally available to male and female beneficiaries? Are there discriminatory eligibility criteria to access services?

19. Performance-based budgets Advantages Monitor progress over time Promote accountability to local community Help drive change Disadvantages Highlight problem but not causes or solutions Single indicator cannot provide whole picture – need to limit to small number of indicators for greater manageability May be data intensive