Abstract

Gender budgeting is a process that entails maintaining a gender perspective at various stages like programme/policy formulation, assessment of needs of target groups, review of extant policies and guidelines, allocation of resources, implementation of programmes, impact assessment, reprioritisation of resources, and so on. A gender responsive budget (GRB) is the culmination of this process (UNIFEM 2001).Gender responsive budget is not a separate budget for women but an allocation of budgetary resources with gender intelligence to translate policy commitments into gender-specifi c goals. The main objectives of a gender-sensitive budget are to attain more effective targeting of public expenditure and offset any undesirable gender-specific consequences of budgetary measures.This type of budgeting which takes into account gender disparities is referred to by different names from ‘gender budgets’ to ‘women’s budgets’ and ‘gender-sensitive or responsive budgets.’ All these names are references to the efforts of the promotion of gender equality and equity through govern-ment budgets. The term ‘women’s budget’ is misleading as it may convey that GRB is about separate budgets for women and men which is not so. It is not about seeing how much money is allocated for women and girls or for gender projects. It is not about seeing how many women and men are employed in the government and at what levels and salaries. But, GRB is about gender

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