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.
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.
- 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
- 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.
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.
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.
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