Gender-Responsive Results-Oriented Budgeting at the Local Level

1. Gender-ResponsiveResults-Oriented Budgetingatthe 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. Mainstreaming gender in planning process….(2) • 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?

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 SOCIETAL GOALS (Impact) SECTOR GOALS (Outcome) AGENCY MANDATE Performance indicators/ targets (Outputs) MAJOR FINAL OUTPUTS P/A/Ps (Budget) INPUTS

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

20. Thank You! Ü