GRB Tools
 

TOOLS OF GENDER RESPONSIVE BUDGETING

The GRB approach does not provide a single blueprint that fits every context. A range of technical tools for doing gender-responsive budgeting have been proposed, but they always need to be adapted to the respective national or local context. Each initiative needs to choose which tools to apply based on which actors are involved, the nature of the political and budget management systems, and a range of other factors.

Tool 1: Gender aware policy appraisal

Tool 2: Gender Aware Benefit Incidence Analysis

Gender awared public expenditure benefit incidence analyses aim at estimating the distribution of budget resources among males and females. Benefit incidence can be calculated as the net value of the unit costs multiplied by the number of units utilised by women and men, respectively. By this means, the extent to which men and women, girls and boys benefit from expenditure on publicly-provided services can be analysed.

Key questions

  • How are the benefits of public expenditure distributed among women and men, girls and boys?
  • Do women and men benefit from expenditure for public services, for example education, health centres or agricultural extension services, on equal terms?

Methodology of a gender disaggregated public expenditure benefit incidence analysis
As noted above, benefit incidence can be calculated as the net value of the unit costs multiplied by the number of units utilised by males and females, respectively. The following three steps have to be carried out:

  • Estimation of the net unit costs of a service
  • Imputing unit subsidies to individuals identified as users of the services (based on household surveys)
  • Aggregation of individuals into sub-groups (gender should be one of the critiera, others might be urban/rural, income quintiles etc.)

By this means, the extent to which men and women, girls and boys benefit from expenditure on publicly-provided services can be analysed.

Actors
Benefit incidence analyses can be carried out by the Ministry of Finance, concerned line ministries, research institutes or academics. NGOs are less likely to get involved in technical analyses of this kind.

Sectors
Gender-disaggregated benefit incidence analyses can only be applied in sectors where individual users can be identified. It cannot be applied in sectors providing public goods (e.g. security, large scale infrastructure, street lighting). Most benefit incidence studies focus on education, health services, and water and sanitation, but water and sanitation would be difficult to analyse with gender disaggregation because these services are delivered to households rather than to individuals. Benefit incidence studies have also focused on direct income transfers, social security benefits, public employment or agricultural services.

Constraints
Benefit incidence provides information about the supply side of a public service but provides only limited information about the behaviour of private households (demand side). The analysis also generally assumes that the net cost of delivering a service does not differ across beneficiaries. This is not accurate because, for example, costs of delivery in urban areas are usually very different to costs of delivery in rural areas. Benefit incidence also usually does not look at the costs incurred by beneficiaries in accessing services.

Tool 3: Gender Aware Beneficiary Assessments

Tool 4: Gender Aware Public Expenditure Tracking Surveys

Tool 5: Gender-disaggregated analysis of the impact of the budget on time use

Tool 6: Gender Aware Revenue Incidence Analysis

Tool 7: Gender Budget Statements


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