Second regional workshop on gender and poverty reduction strategies 17 18 september 2003 siem reap
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Second Regional Workshop on gender and Poverty Reduction Strategies, 17-18 September 2003, Siem Reap. Gender responsive costing and budgeting Nalini Burn. Outline of Module. Introduction Gender-responsive budgeting within PRS.

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Second Regional Workshop on gender and Poverty Reduction Strategies, 17-18 September 2003, Siem Reap

Gender responsive costing and budgeting

Nalini Burn

Outline of Module

  • Introduction

  • Gender-responsive budgeting within PRS.

    • Step 1: Priority policy actions: choosing appropriate outputs and activities

    • Step 2: Costing.

  • Implications for way forward.


  • Important issues raised:

    • prioritisation, gender budgeting, use economic arguments, how to mainstream, advocate, weakness gender analysis, policy evaporation, participation

  • Approach taken: How to formulate gender –responsive pro-poor budgets

  • Incidence of actual budgetary allocations in context of existing budgetary systems and processes.






Financial inputs

Improved health status poor women and men

Utilisation of health services poor rural women/men

Functioning Health services ( e.g primary health care)

Appropriate human and material resources, investment

Adequate budgetary allocations

Step 1: PRSPs and budgets: A results chain


Policy Objectives

Strategic planning

Programme, measures

Budgeting for Outputs/results

Full Costing for activities






Financial inputs

Gender mainstreaming Entry points in the results chain


Source European Union

Lets’ get SMART: Simple Method to Assess Relevance To gender

  • Will this policy or measure affect one or more target groups ?

  • Will it affect the daily life of some or part of the population?

  • Are there differences between men and women in this area in question?

    • In relation to rights, resources, participation, norms and values related to gender?

  • If the answer is yes, there needs to be a Gender Impact assessment.

  • (Source European Union)

Step 1: Priority policy actions: Choosing appropriate outputs and activities

  • The determinants of key poverty outcomes from a gender perspective.

  • The logical framework of a programme:

  • Key question: What are the outputs –goods, services, measures needed to achieve a priority outcome?

  • How can you use gender analysis to construct an appropriate and effective results chain, linking outputs to outcomes?

Step 1: group work

  • In your country teams, choose a priority policy action from your PRS, for example

    • e.g increasing enrolment rates in secondary school for boys and for girls

    • E.g Increasing % of births delivered in rural areas by trained health personnel

    • E.g increased utilisation of agricultural extension services by poor women and men farmers

  • Identify the key outputs for achieving this outcome

    • What are the supply-side factors, the demand, user-related factors to be addressed? ( 20 minutes)

  • Put on 1 flipchart and present ( 5 minutes each group)

Step 1: Key learning points

  • Direct costs of access to service for user

  • Indirect costs, opportunity costs- for user:

  • Unpaid labour in domestic and caring work

  • Inter sectoral linkages ( infrastructure, economic and social sectors)

  • Issues of quantity/quality from a gender perspective

  • Availability and use of data for constructing intermediate indicators, specifying linkages

Step 2: Costing: linking inputs to activities

  • How to cost?

  • Linkcosts to services according to activities required to provide them,

  • What is done with resources used: teaching maintenance, consultations?

  • What are the activity-based costs of services?

    • Capital and recurrent costs ( direct and indirect)

    • salary and salary-related, non salary, operation and maintenance ( O&M).

  • What is the cost of providing the service per unit? How many users?

  • Unit cost multiplied by numbers of target group.

Step 2: Group work

  • What are the cost implications of the priority policy action that you have worked with, using this costing approach?

  • E.g a new activity/cost centre, such as a school, mobile clinic

  • Share in your group, the costing experiences you are aware of ( e.g MDG costing, Education for all costing, PRS policy action costing)

  • Choose and prepare what your group wants to highlight and report upon, given 30 minutes in all for preparation and 5 minutes presentation time

Step 2 Learning points

  • Prioritisation issues : costs and policies.

  • Trade-offs between different options: issues of efficiency, effectiveness, economy and equity from a gender and pro-poor perspective

  • Cost approaches: economy (least-cost) or cost-effectiveness or cost-benefit analysis ( externalities and benefits of public action for gender equality and poverty reduction)

Gender –aware fiscal policy

  • Hidden costs of hidden service providers, mostly women, when comparing options.

  • Data and indicators, linking time use with household expenditure budgets and public expenditure.

  • Financial inputs and impacts and macroeconomic policy in a global setting….

Gender budgeting…

  • Is NOT a separate budget for women

  • Is the gender analysis of any form of public expenditure or method of raising revenue

  • Is assessing the implications for women and girls as compared to men and boys.

Way forward: Mainstreaming gender in poverty reduction

  • Plenary discussion.

  • Look at themes and breakout sessions of October Conference again

  • Look back at the results-chain and the agenda for pro-poor and gender-responsive budgetary reform.

  • What are the entry points for gender-responsive budgeting?

Some principles of gender impact assessment (source Women’s Budget Group UK)

  • Focus analysis at the level of families as well as individuals

  • Consider long- term implications of policy

  • Extend analysis to unpaid, caring economy

  • Take into account different responses of women and men to economic incentives.

Questions to ask.

  • Who is the recipient of public allocations?

  • How is spending/revenue distributed?

  • What are the implications in both short and long term

    • for the gender distribution of resources?

    • Implications on both paid and unpaid work

  • How does policy affect gender norms and values?

Questions to ask?

  • How is gender taken into account in policy formulation, implementation and monitoring?

  • What priorities are given to reduce gender inequality?

  • Are specific targets for gender equality being met?

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