INSTITUTE OF PUBLIC FINANCE KENYA GENDER RESPONSIVE BUDGETING OXFAM IN KENYA
Table of content Gender Responsive Budgeting Tool
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Module 1 Understanding Gender Terminologies
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Gender socialisation by colour:The blue vs pink theory
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Module 2 Gender Responsive Budgeting unpacked
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Summary of Gender Responsive Budeting principles linked to the principles of gender equality
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Module 3 Gender Responsive Budgeting Concepts
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Module 4 Gender Responsive Budgeting actions at each stagen of the budget process
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What GRB actions do we take at the budget formulation stage
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What GRB actions do we take at the approval stage
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What GRB actions at the implementation stage
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What GRB actions at the audit stage
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OXFAM IN KENYA
KENYA BUDGET CALENDAR AND ACTIONS TO TAKE ON GENDER RESPONSIVE BUDGETING AT EACH STAGE OF THE BUDGET PROCESS
GENDER RESPONSIVE BUDGETING (GRB) TOOL This tool is to be administered by;
How to run this task.
• Policy makers to ensure that Gender Responsive Budgeting forms part of the budgeting process as well as having gender sensitive policies in place. • County administrators being the conveners of public participation they should adapt the principles of GRB and promote women participation in decision making. • Civil Society Organizations and the Public can use it as a tool to lobby for implementation of GRB through policy review, budget planning, approval, implementation and audit.
1. Begin by taking participants through the modules you can be creative through • Playing a video demonstrating gender inequality or gender stereotyping. (where necessary to catch the audience attention visually using real examples) • Take participants through the process of understanding gender terminologies. • Unpack information on Gender Responsive Budgeting principles. • Take participants through the Kenyan budgeting process and the gender responsive actions to take at each of the stages.
Objectives: 1. To understand the Budgeting Process in Kenya. 2. To adopt gender responsive budgeting, principles and actions to take at each of the stages of the budgeting process. Resources needed. 1. Kenya’s Budget Calendar (for instance, International Budget Partnership Kenya’s budget calendar info graphic). http://www.internationalbudget.org/wpcontent/uploads/ibp_kenya_budget_ calendar_2015.pdf. 2. Blank colored writing cards. 3. Flip chart and mark pens. 4. Printed and laminated A4 size cards containing budget documents names.
2. Do a model exercise on public participation in practice • Ask participants to write down the needs of men vs women on the blank cards provided and pin them on the charts. (ensuring that women are at the decision-making table • In groups, go through the list of needs and prioritize on the needs of each gender. • In plenary, have a discussion on the needs identified and categorize them in the order of priority (this exercise helps to identify the varied needs of men and women).
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MODULE 1: UNDERSTANDING SOME GENDER TERMINOLOGIES Sex: the biological characteristics which define humans as male or female or both. Gender: is defined as the social, cultural and psychological attributes that different societies place over on the biological differences of sex. These attributes, opportunities and relationships are socially constructed and are learned through socialization processes. Socialization: is the process by which someone learns the behavior and beliefs of a given group. It is supported by various agents in the community who include but not limited to the family, work place, peers, government etc. Gender Socialization: it is the process by which individuals learn the cultural behaviors associated with the concepts of being female or male. Gender impact assessment involves an ex-ante evaluation, analysis or assessment of a law, policy or programme with the aim of identifying the possibility of it either having a negative consequence on the state of equality between men and women (European Institute for Gender Equality, 2016). Gender stereotype is a preconception about attributes or characteristics, or the roles that are or should be possessed by and performed by women and men. It becomes harmful when it limits women’s and men’s capacity to develop their personal abilities, pursue their professional careers and make choices about their lives.
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Gender stereotyping refers to the practice of ascribing to an individual woman or man specific attributes, characteristics, or roles by reason only of her or his membership in the social group of women or men. It is wrongful when it results in a violation or violations of human rights and fundamental freedoms. (United Nations Human Rights Office of the High Commisioner, n.d.). The International human rights law requires States to address harmful gender stereotypes and wrongful gender stereotyping. Gender roles: these are the socially constructed behavior learnt by an individual perceived as appropriate for their gender or sex. Gender inequality is a social process by which individuals are treated different to the disadvantage of others, under similar circumstances based on gender. Practical gender needs of women they are the needs that women identify that are as a result of their socially accepted roles. They are a necessity and practical in nature which result from societal defined roles of women and result from the inadequacies that promoting the thriving of women for instance, access to clean drinking water for families. Strategic gender needs of women they are needs that women require in order to improve their condition and status. Notably, these needs are long term as they require a change of attitude and practice by providing opportunities for women to thrive. Examples of strategic needs include increasing participation of women in decision making at all levels in society, improving social systems and a change of culture or norms regarding women and creating equal opportunities for both men and women to thrive.
Gender socialization by color: “The blue vs pink theory”
From the definition on gender socialization we learn it is about the social expectations and attitudes associated with one’s sex. Sociologists argue that; it is through socialization that males and females learn different roles, for instance girls will do different house chores from boys. For example, girls will learn how to clean and cook, while boys will take out garbage or cut grass. Socialization of gender by color was a trait in the nineteen twenties. Today we can distinguish the sex of a child at birth by looking at the color of their clothes, the décor in the child’s room, the toys etc. Blue is considered a color for boys and you will find this associated to the things that the child would own for instance a boy will have manly toys, cars, balls, a basketball pitch etc. Pink is considered a color for girls, which is reflected in the child’s belongings. For instance, girls will have toys like dolls, kitchen utensils which presumably assigns her to the maternal roles of care and household chores. From the definition on gender stereotyping, this notion becomes harmful when it denies males and female to enjoy their rights. The assignment of gender roles begins at birth and society defines what is appropriate for each gender. However, we must be aware that through these gender role assignment, socialization and other cultural perpetuation may result to inequalities.
The Beijing Declaration adopted by the Fourth World Conference on Women in 1995, stressed on gender equality as a concerted effort between men and women. The declaration insisted that; the principle of equality of women and men, should be integrated into the socialization process. Example. Due to biological differences from boys, girls are required to have certain necessities to promote their dignity. For instance, once girls approach puberty they begin their menstruation and therefore require tampons or sanitary towel for use monthly. Tampon tax which is a popular term used to call to attention, that tampons and other feminine products are subjected to taxation. Supporters of tax exemption argue that; tampons, sanitary napkins, menstrual cups and comparable products constitute basic, unavoidable necessities for women and thus should be made tax free. Additionally, other advocates refer to it as tampon tax or pink, is debatable as per country specific context which talks about higher costs of products, for a female consumer as opposed to the males. Despite Kenya being among the first developing countries to zero-rate tampons and sanitary towels, a report by FSG (consulting firm) on Menstrual Health in Kenya, states that 65 percent of women and girls in Kenya are unable to afford sanitary pads.
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MODULE 2: GENDER RESPONSIVE BUDGETING UNPACKED. Gender responsive budgeting is a tool of gender mainstreaming, an avenue for addressing gender inequalities and for translating government’s commitment on gender equality and women’s rights into practice (Elson 2003; SID 2012, EU 2005). It is also, a means of integrating a gender view into all steps of the budgeting process. (EU 2005; UNESCO 2010). As a tool of gender mainstreaming, gender responsive budgets ensure that; budget formulated incorporates an analysis of public expenditure and methods of raising public revenue, from a gender lense, that includes identifying the implications and impacts for women and girls as compared to men and boys (Elson 2003). It also ensures that; it reforms revenues and expenditures, in a manner that promotes gender equality. (NGEC 2014). Principles of Gender Responsive Budgeting. One of the key question gender responsive budgets consider is the impact fiscal policies have on gender equality- do they reduce gender inequality; increase it; or leave it unchanged? (Elson 2003). This further highlights the fact that, budgets are not gender-neutral in impact. They have the potential to either increase or reduce the burdens and vulnerabilities of different social groups, or to improve their capacities and capabilities (NGEC 2014). GRB recognizes practical and strategic gender needs of men and women while at the same time addressing gender inequalities. The strategy of gender responsive budgets therefore, is to ensure that the budget responds to the needs and priorities of women and men (Elson 2003; SID 2012). This involves, collecting budget revenues and allocating expenditures that address persistent inequalities between men, women, girls and boys. (SID 2012).
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GRB also considers how revenue is raised and is mindful that revenue collection policies do not place unnecessary burdens on women. For example, tax policies which rely on revenue collection through indirect taxes and less on direct income tax may have more of a significant impact on women than it would men. This is because, indirect taxes such as; consumption tax place a heavier burden on women due to gender roles, which assign them responsibilities within the domestic sphere. They therefore tend to use larger portions of their income, on basic consumption good such as food and clothing which are subject to VAT. (UNDP 2010). A GRB budget would look at how the burden of the indirect and direct taxes is spread and recommend, that a tax system should not have built into it regulations which perpetuate the dependence of women on men. (Elson 2003). GRB also checks how decisions on revenue raising and expenditure allocation, affect women’s unpaid care work. For example, where tax policies affect labor supply incentives, that encourage or discourage shifts into paid work, policy makers should consider the consequences on the unpaid economy and the gender distribution of unpaid care work (UNDP 2010). The focus on gender inequality however does not mean that other forms of inequality are ignored. Gender analysis can be structured to take account of other forms of inequality, such as socio-economic status, age and region. The idea is to redesign the key question and instead inquire if fiscal policies for example improve, worsen or leave unchanged the position of economically, socially and geographically marginalized women (Elson 2003). It is also important to note that; GRB does not operate within a vacuum rather merging the policy framework addressing gender equality and equity, with budget practice. GRB approaches are therefore designed, to enhance the responsiveness and accountability of government budgets and policies to commitments aimed at reducing gender-inequalities (NGEC 2014).
Summary of GRB principles linked to the principles of gender equality Promote gender equality and good governance; a gender responsive budget should seek to promote equality and equity at the same time ensures that there is openness, transparency, accountability, participation, flexibility in cases of adjustment or supplementary budgets as usually known, stability and access to budgetary information which are some of the principles of good governance. Consideration of the status of women in the society: A gender responsive budget looks at both the strategic and practical needs of both men and women. While strategic gender needs look at the status and position of men and women, being in control of their actions without putting in place some bias (where women are majorly the recipients). Practical needs on the other hand, looks at the shortages in the living conditions as we seek practical solutions on the same. For instance, investing in clean drinking water to save women and girls time and intense labor they take to get water for the household as a gender defined role for women in Kenya. Notably, gender budgeting should be much targeted on the impact of government programmes and policies as well as, promoting women empowerment to engage in all decision-making level.
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MODULE 3: GENDER RESPONSIVE BUDGETING CONCEPTS.
GENDER RESPONSIVE BUDGETING
what it is
What it is not
It is a budget that works for the needs of everyone both men and women, girls and boys
it is not a budget for women only
It is about analyzing the budget and how it impacts both gender
it is not about creating a 50-50 budget for men and women
It is about using the budget to achieve gender commitments of a country
it is not about creating a different budget outside the norm of a country.
It seeks to incorporate the needs of different gender at all stages of the budget through restructuring of revenue and expenditure
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MODULE 4: GENDER RESPONSIVE BUDGETING ACTIONS AT EACH STAGE OF THE BUDGET PROCESS What are the GRB actions to take during the formulation stage of the budget? AUGUST 30
Both the national and county governments issue budget circulars
september 1 Counties table their A annual Development Plans at the County Assembly
April 30 National budget Estimates submitted to Parliament and County Budget Estimates submitted to County Assembly
march 14
County Fiscal Strategy Paper approved by County Assemblies
formulation stage
february 28
Runs from August 30 to April 30 out of which the Executive is required by law to involve the public throughout the process at both levels of government.
County Fiscal Strategy Paper and Debt Management Strategy Paper are tabled at the County Assembly. Budget Policy Statement is approved at the national level
october 21 january 1 Budget Review and Outlook Paper tabled at the National Assembly and Counties table their County Budget Review and Outlook Papers at the County Assembly
The Commission on Revenue Allocation gives its recommendations on Division of revenue
february 15 The Budget Policy Statement, Division of Revenue Bill, County Allocation of Revenue Bill and Debt Management Strategy Paper are tabled at the National Assembly
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Stage
Who is involved
Formulation
Executive – National and County treasuries and their ministries, departments and agencies, various commissions (for example, Commission on Revenue Allocation, the national gender and equality commission (NGEC) etc.
National and County Government Gender Responsive Actions Government’s ministries, departments and agencies should analyse the needs and priorities of women and men, girls and boys and ensure that these are incorporated in the national and county plans (Medium Term Expenditure Plans, County Integrated Development Plan, including Annual Development Plan); Budget Policy Statement and County Fiscal Strategy Paper. Government to conduct gender impact analysis of gender responsive programs and include gender responsive indicators and targets in the proposed programme-based budget estimates with clear baselines. The governments should also publish gender responsive outcomes and indicators that enable monitoring of spending during implementation stage. Government to hold public participation fora at national and county level that observe the principles of participation as well as gender responsive budgeting where meaningful deliberations with the public are held. The forums should give a chance for women participation in method that they consider suitable (written or oral), importantly is that these needs should be taken into consideration. National Gender and Equality Commission to identify gender gaps through gender impact analysis and submit proposals to National Treasury on actions to close the gender gap during budgeting.
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Gender responsive budgeting action by the pubilc and civil society organization They should analyse the needs and priorities of women and men and girls and boys and advocate for consideration in the Medium-Term Expenditure Plans and five-year county integrated development plans. At the national level, they should participate in the sector hearings, carry out a gender impact analysis based on sector reports and determine which priorities the government should focus on. On participation CSOs should be keen to ensure women views are included in the process. At the BPS and CFSP level, they should ensure that the gender specific needs are incorporated into these documents at the national and county level respectively and that the sector ceilings in the two documents are respected. They should ensure that the Annual Development Plans extracted from the County Integrated Development Plans have incorporated needs for women and men and girls and boys. They should analyse the proposed programme-based budget estimates of the national and county governments and track whether there are gender responsive indicators and targets that point to closing the gender inequity gap. The gender indicators and targets should make sense and reflect the needs for women and men.
APPROVAL STAGE
Between May to June 30 (2 months)
may to june
Between May and June the County and National Assemblies conduct public participation on the proposed budget estimates to verify if the views of the public were captured by the Executive
june 30
By end of June 30 both the National and County Assemblies approve the proposed budget estimates (with or without amendments) which are later labelled as Appropriation Acts/ Enacted Budget which gives authority to spend as per the budget
within 90 days after june
After the approval of the budget both the National and County Assemblies are expected within 90 days to have approved the Finance Bill which authorizes to impose taxes to finance the budget
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Stage
Who is involved
National and County Government Gender Responsive Actions
Approval
National level – National Assembly, Budget and Appropriations Committee
National and county assemblies to review the tabled proposed budget estimates, hold public participation through the identified committees, where public input on gender responsive programs or considerations. Most important seek to ensure that women issues are considered before approval.
County level – County Assembly, Budget and Appropriations Committee
Budget and appropriations committees of the national and county governments to review and consider gender impact of the proposed budget as well as public input on the needs and priorities of women and men, girls and boys.
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National and county assemblies to enact the proposed budget estimates.
Gender responsive budgeting ation by the pubilc and civil society organization. Public including women need to contribute during public participation forums organised by national and county assemblies to determine whether the needs and priorities identified earlier during the formulation stages are respected and made it to the budget proposal tabled in the assemblies. Here, the public can draft briefs and submit memoranda on gender impact analysis to the budget and appropriations committees to advocate for various issues.
What GRB actions do we take for the implementation stage? july 31(county:next fy) august 14(national:next fy)
october 31(county) november 25(national)
Both County and the National Government should publish their first quarterly implementation reports Implementation stage runs from July 1 to June 30 (12 months). Implementation Reports are produced at every quarter of budget implementation
january 31(county) february 15(national)
Both National and County government publish their second quarterly implementation reports
Both National and County government publish their fourth quarter implementation reports which is translated to the whole financial year report
april 30(county) may 15(national)
Both National and County government publish their third quarter implementation reports
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Stage
Who is involved
Implementation Executive National and county treasuries and their departments Controller of Budget
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National and County Government Gender Responsive Actions National and county executive (ministries, departments and agencies) to review departmental spending and ensure that spending is against the allocated amounts and the overall budget.
Gender responsive budgeting ation by the pubilc and civil society organization. The both track through the implementation reports at the national and county level on how the government departments are spending funds against the enacted allocations.
Produce implementation reports with specific gender They should assess performance of gender responsive indicators and targets that will enable the responsive indicators and targets and if the public to monitor performance and absorption rates objectives of GRB are being met. of programs and subprograms.
AUDIT STAGE
July 1 to December 31 (6 months)
JULY of the next financial year, the audit stage of the previous financial year begins for both counties and the national government
DECEMBER 31 the Auditor General should publish reports for the counties and the national government
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Stage
Who is involved
Documents produced
National and County Government Gender Responsive Action
Audit
Auditor General National and County Assemblies (Parliament Accounts Committees)
Annual National and Auditor general to audit and produce County Audit Reports an independent report of the government’s year-end final accounts and whether public resources were used effectively. Public accounts committee at the national and county level to provide oversight and review the auditor general’s reports on how government has raised tax, borrowed, and/or spent public money.
Gender responsive budgeting ation by the pubilc and civil society organization. Public should provide oversight and follow up with the audit report produced at both levels of government on how pubic money has been used towards gender needs. Here questions should be asked on how money was spent and whether there were any irregularities that would affect gender budgeting for the next financial year. Public should also do social and gender audits to follow up on how money is being used to deliver on gender sensitive needs and submit their memoranda to the public accounts committee.