Manual for Trainingon Gender Responsive BudgetingPrepared by Katrin Schneider on behalf of GTZ

ImprintPublished by:Deutsche Gesellschaft für TechnischeZusammenarbeit (GTZ) GmbHSector Advisory Project GenderDag-Hammarskjöld-Weg 1-5Postfach 518065760 EschbornGermanyContact:T 49 (0) 6196 -79-0F 49 (0) 6196 -79-0E :Bernd HoffmannEditor:Sector Advisory Project GenderKatrin Schneider, Project DirectorAuthor:Katrin SchneiderCommissioned by:German Federal Ministry for EconomicCooperation and Development (BMZ)Department 211Postfach 12032253045 BonnContact:Angela EckertT 49 (0) 1888 535-3757F 49 (0) 1888 10 5353757E Angela.Eckert@bmz.bund.deLayout:Dominik Herrmann / Lena KroekerEschborn, 2006

Manual for Training on Gender Responsive BudgetingTable of contentsIntroduction .2Module 1: Basic Concepts : What does gender mean? – What is a budget? .9Module 2: Gender Responsive Budgeting – An introduction.31Module 3: Gender Responsive Budgeting Initiatives – Good practices and lessons learnt .44Module 4: Different stakeholders and steps of implementation.53Module 5: Sex-disaggregated statistics, time use data and gender indicators.63Module 6: Gender Responsive Budgeting Tools – An overview .77Module 7: Gender Aware Policy Appraisal.85Module 8: Sex-disaggregated Public Expenditure Incidence Analysis.107Module 9: Gender Aware Beneficiary Assessment.117Module 10: Gender-Sensitive Public Expenditure Tracking Surveys .125Module 11: Sex-disaggregated Analysis of the Impact of the Budget on Time Use.131Module 12: Engendering Social Accounting Matrices.139Module 13: Lobbying and Advocacy Strategies .164Additional materialI. Bibliography .172II. Examples: Programmes for trainings of different lengths.180III. Example of a training needs assessment .186IV. Example of an evaluation sheet .1891

Manual for Training on Gender Responsive BudgetingIntroductionSince the Fourth World Conference of Women held in 1995 in Beijing, gendermainstreaming has become an internationally acknowledged strategy for promotinggender equality. Gender responsive budgeting aims at mainstreaming gender intopublic finance. The Beijing Platform for Action explicitly refers to the “integration of agender perspective in budgetary decisions on policies and programmes, as well asthe adequate financing of specific programmes for securing equality between womenand men”. In the Beijing Plus 5 document, it was reiterated thatLimited resources at the state level makes it imperative that innovative approaches tothe allocation of existing resources be employed, not only by governments but also bynon-governmental organizations and the private sector. One such innovation is thegender analysis of public budgets, which is emerging as an important tool fordetermining the different impact of expenditures on women and men to help ensure theequitable use of existing resources. This analysis is crucial to promote gender equality.1Over the last ten years, more than 60 gender responsive budgeting initiatives (GRBI)have been founded worldwide, and their number is still growing. Though diverse intheir objectives, scope and range of activities, they do share a common theme:capacity building.In several countries, gender budgeting initiatives are closely linked to PovertyReduction Strategy (PRS) processes.The Deutsche Gesellschaft für Technische Zusammenarbeit (GTZ) GmbH has rightfrom the start been promoting gender responsive budgeting as a tool to monitor theimplementation of PRS. Gender responsive budgeting was one of the topicsdiscussed in connection with PRS processes during two workshops financed by theGerman Federal Ministry for Economic Cooperation and Development (BMZ) andorganised by GTZ: the Gender Working Group at the conference entitled “Beyond theReview: Sustainable Poverty Alleviation and PRSP“, held in Berlin in May 2002; andin the Regional Workshop on “Engendering PRSPs in Africa“, held in Nairobi inDecember 2003. The main stakeholders identified insufficient knowledge concerninghow to apply tools and gender responsive budgeting methods as being one of thekey bottlenecks impeding successful lobbying for and implementation of a gendermainstreaming strategy in public finance. To meet the demand for improved skills ingender responsive budgeting and to build up a pool of trainers in different countries,GTZ’s Gender Advisory Project contracted the author of this manual to carry out anadvanced two-week training course for trainers, which took place from 26 July to 7August 2004 in Nairobi. It was attended by government officials, parliamentarians,1Resolution adopted by the General Assembly: Further actions and initiatives to implement the BeijingDeclaration and Platform for Action, S 23/3, 16 November 2000, paragraph 36.2

Manual for Training on Gender Responsive Budgetinggender experts, members of non-governmental organizations (NGOs) andresearchers from Kenya, Uganda and Cameroon. This manual is based on theadvanced training course. It has been designed for professional gender trainers whoare familiar with training methods and gender concepts.How to use this manualThe manual is structured like a modular system: The trainer can choose topics andexercises according to the target group and the length of the training. The manualconsists of the following modules:Module 1: Basic concepts: What does gender mean? – What is a budget?Module 2: Gender responsive budgeting – An introductionModule 3: Gender responsive budgeting initiatives – Good practices and lessonslearntModule 4: Different stakeholders and steps of implementationModule 5: Sex-disaggregated statistics, time use data and gender indicatorsModule 6: Gender responsive budgeting tools – An overviewModule 7: Gender aware policy appraisalModule 8: Sex-disaggregated public expenditure incidence analysisModule 9: Gender aware beneficiary assessmentModule 10: Gender sensitive public expenditure tracking surveysModule 11: Sex-disaggregated analysis of the impact of the budget on time useModule 12: Engendering social accounting matricesModule 13: Lobbying and advocacy strategiesEach module contains:x Background information for the trainer with references for further readingsx A session guide with guidelines for the trainer clarifying learning objectives ofthe module and how to carry out the exercisesx Handouts for distributionx Exercises for distributionAt the end of the manual you find additional material such as a bibliography,examples of programmes for trainings of different lengths, an example of a trainingneeds assessment, and an example of an evaluation sheet.Last, but not least: We would like to constantly update this manual. Therefore wewould highly appreciate your feedback. Any comments, e.g. about your experiencewith using this manual, the usefulness of the different modules, handouts andexercises, information you missed etc. should be sent to the author, Ms. KatrinSchneider ([email protected]).3

Manual for Training on Gender Responsive BudgetingBefore you start training: How to design a sound training course on genderresponsive budgetingA variety of different actors and stakeholders can be involved in gender responsivebudgeting, e.g.x x x x x x x x x x The Ministry/Department of FinanceSector or line ministries/departmentsThe Ministry of Women’s Affairs/GenderParliamentariansResearchers and academicsStatisticiansCivil society organisationsWomen’s groupsMediaDonors.All these carry out different activities, which result in different training needs withregard to their different roles in the implementation of gender responsive budgeting.To make your gender responsive budgeting training as successful as possible, youmay take the following 11 steps into consideration.1. Definition of the target groupYou must first define your target group. A training course designed for members of awomen’s activist group who are not familiar with the budgetary process and budgetdocuments would have to contain other topics than a training course aimed atgovernment officials working in the budget department of a line ministry, who mayconversely have never heard of basic gender concepts or gender analysis tools. Ifprevious knowledge of potential target groups suggests they are too diverse, it isadvisable not to bring them together in one training course, as you may need tocover too many different topics in detail, which may be boring for some participants.However, in some cases, a training course may provide a platform for an exchangeof knowledge, e.g. between gender experts and public finance specialists in yourcountry, and you may want to act more as a facilitator of this knowledge-sharingprocess than as a trainer. You should also take into consideration the sex, age andsocial hierarchies of participants. Some people may, for example, feel too inhibited inthe presence of their superiors to participate actively or contribute effectively to thetraining.4

Manual for Training on Gender Responsive Budgeting2. Training needs assessmentHaving decided on the target group, you must decide what potential participants inyour training course need to know, and then find out what they already know. Whatthey should know is largely dependent on their role in the gender responsivebudgeting process. A research institute that is specialized in public finance will befamiliar with public finance tools, but not necessarily with gender concepts. If they areto conduct research for a GRBI, then they have to learn how to incorporate sexdisaggregated statistics or time-use data into their tools. You may carry out a smallscale training needs assessment in order to obtain information about the level ofknowledge and skills, either by interviewing some key persons, or sending out a shortquestionnaire to participants in your training target group.3. Definition of the objectives of the trainingBased on the training needs assessment, you need to define the objectives of thetraining. A training course may aim at sensitization and awareness-raising if theconcept of gender responsive budgeting is completely new to participants. Ifparticipants already have some sound knowledge of gender responsive budgetingconcepts and tools, then the objective of the training may be to enable participants tocarry out gender responsive budgeting analysis or to apply some of the tools that areappropriate for their purposes.4. Choosing the length and timing of the trainingDepending on the target group and the objectives of the training, you must decide onthe length and timing of the training course. Every country’s planning and budgetcycle follows a certain calendar. For obvious reasons, it is not a good idea to plan atraining course just a few days before the budget goes before parliament.5. Choose the location where the training will take placeThe choice of the training location may have an impact on its success. It may beeasier for people to participate regularly and to concentrate on the course content ifthey cannot go back to their offices. If all participants stay in one place overnight, youcan additionally arrange evening discussions, material for self-study or film sessions.You should not underestimate the importance of the setting in making participantsfeel comfortable, and in ensuring that your course is an event that they will remember.5

Manual for Training on Gender Responsive Budgeting6. Choosing relevant topics to be coveredThe choice of topics to be covered largely depends on the result of the training needsassessment, the objectives of the course and its intended length. Do not try to put toomany topics into one training course or session. Participants need to have sufficienttime to discuss topics and to work on exercises. If you want to cover topics that youare not very familiar with, e.g. the budgetary process or the budget documents inyour country, you may consider inviting an expert for a specified session or to workclosely with a co-facilitator whose knowledge complements yours.7. Defining the sequential orderWhen you draft the programme of your training, you must think of the sequentialorder of the topics you want to cover. The sessions should be coordinated, and youmay need to lay out a sound basis for some sessions. If you want to discuss, forexample, the possibility of incorporating gender into macroeconomic models, youshould plan a session on time-use data collection and valuation before themacroeconomic modelling session.8. Choosing the training methods and media to be usedYou should try to use as many of the following training methods as the length of thetraining course allows: Lectures by the trainer (using PowerPoint presentations, overhead projectors,etc.)Background reading materialGroup discussionExercisesCase studiesRole-playsBuzz groups (usually small groups consisting of three to six people who aregiven an assignment to complete in a short time period)Presentations by participantsFilmsCalculation exercises.These different methods are useful for a variety of reasons. Group discussions, forinstance, allow a common understanding of certain topics to develop, whereaslectures and background reading are appropriate means of conveying knowledge.Exercises, case studies and role-plays involve participants as actors and allow themto apply their newly gained knowledge, although they are more time-consuming.6

Manual for Training on Gender Responsive BudgetingHowever, even for a one-day training course, you should prepare one or twoexercises to keep participants interested throughout the training session.9. Designing exercisesThis manual provides a number of different exercises that you may want to use inyour training course on gender responsive budgeting. However, these exercises aremerely intended as suggestions: you may choose to change them slightly to adaptthem to your own purposes, or indeed to create your own, completely new exercises.10. Prepare handouts and background reading materialsYou will also find handouts in the manual that you can copy and distribute in thecourse of your training. You may want to consult in addition some other usefulmanuals on gender responsive budgeting and case studies for different countries,which are available on several websites. At the end of this manual you will find a listof additional reading material and useful websites.11. EvaluationAt the end of every training course, you should ask participants to evaluate thetraining. The evaluation method can vary according to the length of the trainingcourse. If you have delivered a very short training course (e.g. one day), you couldask participants to take two coloured cards and to write down on one “what I havelearnt today”, and on the other “what I felt was missing today”. After a longer trainingcourse, you may find it more useful to distribute a questionnaire that has to be filledin by participants. This allows participants to make a more detailed evaluation of thetraining. You should always analyse the results of such questionnaires carefully andtake on board any useful comments. There is always scope for improvement in yournext training course!7

Manual for Training on Gender Responsive BudgetingMODULE 1BASIC CONCEPTSWHAT DOES GENDER MEAN?WHAT IS A BUDGET?8

Manual for Training on Gender Responsive BudgetingModule 1: Basic Concepts : What does gender mean?What is a budget?ObjectiveTo create a common understanding of the meaning of genderand budgeting. To introduce some basic gender concepts andgender analysis tools. To familiarise participants with how toread a budget.Duration150 minutesMethodsLecturePowerPoint presentationGroup workTraining aidsMultimedia projectorOverhead projectorFlip chartZOPP2 cardsHandoutsGlossary of gender and developmentWomen in development (WID)/Gender and development(GAD) policy matrixGender mainstreamingEquality of outcomeGender analysisLine item budgetProgramme-oriented budgetExerciseThe participants introduce themselvesPrioritisation of state expenditures (1)Prioritisation of state expenditures (2)Prioritisation of private household expendituresGendered roles of women and men2German acronym for “objective-oriented planning tool”, developed by GTZ.9

Manual for Training on Gender Responsive BudgetingBackground information:Sex and genderAll people are born as a woman or a man. The term sex refers to biologicaldifferences between females and males. For the vast majority of people the biologicalsex does not change over time. The term gender refers to the different social roles,responsibilities and identities of women and men and the power relations betweenwomen and men in a given society. Gender roles and relations differ across countriesand cultures, and may even differ among different groups in one society. Genderroles and relations are not static, but subject to change.Budgets are not gender-neutral but gender-blindBudgets are among the most important policy tools available to a government. Onthe one hand they influence the overall level of income and employment of a country,and on the other they reflect its political priorities. Although the numbers and figurescompiled in the budget documents may appear gender-neutral, empirical findingsshow that expenditure patterns and the way a government raises revenue have adifferent impact on women and girls as compared to men and boys, often to thedetriment of the former. This is due to the socially determined roles that women andmen play in society, the gendered division of labour, different responsibilities andcapabilities, and the different constraints that women and men face, all of whichnormally leaves women in an unequal position in relation to the men in theircommunity, with less economic, social and political power.Types of budgeting systemsBudgets can be presented in different ways. Some countries follow a line itembudgeting system that provides information about the amount of money (inputs)spent on different items such as salaries, operation and maintenance, allowances,etc., as well as on different ministries/agencies, but not about the activities, outputsand outcomes funded by the budget.In recent years, many countries have started to introduce some form of programmeoriented or performance-based budgeting. Performance budgeting links inputs (theamount of money spent) with results (outputs and outcomes) and, thus, allows for themonitoring of the achievement of set goals and targets. Performance budgetingfacilitates to link strategic planning more closely with medium-term and annualbudgeting and performance management.10

Manual for Training on Gender Responsive BudgetingFurther Readings:Alexander, P. with S. Baden: Glossary on Macroeconomics from a GenderPerspective, 2000. Source book on concepts and approaches linked to gender equality, Paris,1998. Sourcebook Chapter 6: Public spending.11

Manual for Training on Gender Responsive BudgetingSession guide:1. Ask participants to introduce themselves. If you carry out a longer trainingsession, it is especially important that people feel comfortable, so a goodworking atmosphere needs to be created. In the exercise section of thismodule, you will find an exercise sheet that you may use. You can adapt theexercise in many ways. You may add additional questions that seem useful toyou. You may also prefer to ask participants to present themselves rather thanforming pairs. Instead of the “secret wish” question, which has in the past oftenproven to be a good icebreaker, you could alternatively ask the following: “Ifyou were the president of your country, what would you change first toimprove the situation of women in your country (if you are a woman) or of menin your country (if you are a man)?” Participants should briefly explain why thiswould be their first action. Such questions provide a good starting point for adiscussion of gender issues in a country.2. Very often, people incorrectly define gender as being a problem related only towomen. Therefore, you need to introduce the concept of gender at thebeginning of your training, and should make it clear that gender concernswomen and men alike. How detailed you explain gender concepts and genderanalysis tools largely depends on participants’ background knowledge.3. Experience has shown that it is useful to introduce gender concepts related topublic finance from the very beginning. Adults learn best if they can link newapproaches and tools to their daily work and experiences.4. You may use the prioritisation exercise as a starter. Form same-sex workinggroups and ask them to follow the instructions on the exercise handout. Theprioritisation exercise should be tailored to the target group. If you are trainingbudget officials, for example, you can use your country’s budget classificationheadings. Alternatively, if you are training other target groups, you may wantto choose less complex terms, as not everyone might be familiar with thebudget classification headings. If you train illiterate people, you may want touse a sample private household budget for this exercise and explain that theprinciples of public budgeting – though more complicated and complex – arenot much different from those of private households.5. Discuss the results of the exercise in the group and ask for explanationswhere priorities vary. Emphasise that budgeting is about the prioritisation oflimited resources. Introduce the different dimensions that are relevant tobudgets from a gender perspective (public employment, users of publiclyfunded services, transfer payments, decision-making, time use, targetedpolicies).6. Emphasise that due to the social roles that women and men perform in certainsocial and cultural contexts, their priorities with regard to public spending most12

Manual for Training on Gender Responsive Budgetinglikely differ, and that this is one of the reasons why we should look at thebudget from a gender perspective.7. Distribute the “Glossary of gender and development” handout, and explain theterms included in the table.8. Give a historical overview of the development from WID to GAD, and distributethe related handout. Ask participants what they think is the predominantapproach adopted in their country. Allow for group discussion.9. Distribute the handout on gender mainstreaming, and explain that this hasbecome the internationally accepted strategy to achieve gender equality. Referto the Beijing Platform for Action, and explain that gender mainstreamingencompasses two complementary approaches. Point out that genderresponsive budgeting refers to gender mainstreaming in public finance.10. Use the “Story of the Fox and the Crane” to illustrate the need for equality ofoutcome.11. Explain the main concepts and analytical tools of gender analysis.12. Explain that the budget is one of the most important policy tools of agovernment, given that revenue-raising and expenditure patterns reflectpolitical priorities. Explain the different economic and social functions of abudget, such as the allocation of resources, measures to stimulateemployment, income and growth, price stabilisation, the provision of basicsocial services, and the redistribution of income and wealth.13. Emphasise that the size of the budget is also determined by othermacroeconomic policy decisions such as monetary policy and exchange rateand trade policies, and that the scope of changes to priorities may be limiteddue to legal obligations, e.g. debt repayments. Emphasise that through theHighly Indebted Poor Countries (HIPC) initiative, debt repayment obligationshave been reduced and monies should be spent in favour of the poor and poorwomen, especially.14. Introduce different ways of presenting a budget (line item budgeting,programme-oriented budgeting). Ask participants if they are aware of whatbudget system is followed in their own country.15. Explain the difference that inputs, activities, outputs, outcomes and impact canmake. Ask participants how these terms could be linked to the budget systemin their country.16. At the end of the session, ask participants to form working groups and to carryout the “gendered roles of women and men” exercise. Group presentations inthe plenary can be written on flipchart paper or ZOPP cards.13

Manual for Training on Gender Responsive BudgetingHandout: Glossary of gender and developmentAffirmative (positive) actionMeasures targeted at a particular group andintendedtoeliminateandpreventdiscrimination or to offset disadvantagesarising from existing attitudes, behavioursand structures (sometimes referred to aspositivediscrimination).(EuropeanCommission, 1998)Care economyThe part of human activity, both material andsocial, that is concerned with the process ofcaring for the present and future labour force,and the human population as a whole,including the domestic provision of food,clothing and shelter. Social reproduction isthe provisioning of all such needs throughoutthe economy, whether part of the paid orunpaid components. (Alexander, P., Baden,S., 2002)Decision-makingA key aspect in changing gender relations atindividual, household, group, village, andsocietal levels. (ILO, 2002)Division of labour (by sex)The division of paid and unpaid workbetween women and men in private andpublic sphere. (European Commission, 1998)EmpowermentThe process of gaining access anddeveloping one’s capacities with a view toparticipating actively in shaping one’s ownlife and that of one’s community in economic,social and political terms. (EuropeanCommission, 1998)Equal opportunities for women and menThe absence of barriers to economic, politicaland social participation on the ground of sex.(European Commission, 1998)GenderA concept that refers to the social differencesbetween women and men that have beenlearned, are changeable over time and havewide variations both within and betweencultures. (European Commission, 1998)Gender analysisThe study of differences in the conditions,needs, participation rates, access toresources and development, control ofassets,decision-makingpowers,etc.between women and men and their assignedgender roles. (European Commission, 1998)Gender auditThe analysis and evaluation of policies,programmes and institutions in terms of howthey apply gender-related criteria. (EuropeanCommission, 1998)14

Manual for Training on Gender Responsive BudgetingGender blindIgnoring/failing to address the genderdimension (as opposed to gender sensitiveor gender neutral). (European Commission,1998)Gender equalityThe concept meaning that all human beingsare free to develop their personal abilitiesand make choices without the limitations setby strict gender roles; that the differentbehaviour, aspirations and needs of womenand men are considered, valued andfavoured equally. (European Commission,1998)Gender equityFairness in women’s and men’s access tosocio-economic resources [ ]. A condition inwhich women and men participate as equalsand have equal access to socio-economicresources. (European Commission, 1998)Gender gapThe gap in any area between women andmen in terms of their levels of participation,access, rights, remuneration or benefits.(European Commission, 1998)Gender impact assessmentExamining policy proposals to see whetherthey will affect women and men differently,with a view to adapting these proposals tomake sure that discriminatory effects areneutralised and that gender equality ispromoted. (European Commission, 2001).15

Manual for Training on Gender Responsive BudgetingGender needsThe roles of men and women in existingsocieties and institutions are generallydifferent. Thus, their needs vary accordingly.Two types of needs are usually identified:Practical needs arise from the actualconditionswhichwomenandmenexperience because of the gender rolesassigned to them in society. They are oftenrelated to women as mothers, homemakersand providers of basic needs, and areconcerned with inadequacies in living andworking conditions, such as food, water,shelter,income,healthcareandemployment. For women and men in thelower socio-economic strata, these needs areoften linked to survival strategies. Addressingthem alone only perpetuates the factorswhich keep women in a disadvantagedposition in their societies. It does not promotegender equality. Strategic needs are theneeds required to overcome the subordinateposition of women to men in society, andrelate to the empowerment of women. Theyvary according to the particular social,economic and political context in which theyare formulated. Usually they concern equalityissues such as enabling women to haveequal access to job opportunities andtraining, equal pay for work of equal value,rights to land and other capital assets,prevention of sexual harassment at work anddomestic violence, and freedom of choiceover childbearing. Addressing them entails aslow transformation of the traditional customsand conventions of a society. (ILO, 2000b)Gender neutralHaving no differential positive o

Manual for Training on Gender Responsive Budgeting 2 Introduction Since the Fourth World Conference of Women held in 1995 in Beijing, gender mainstreaming has become an internationally acknowledged strategy for promoting gender equality. Gender responsive budgeting aims at m