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Gender Budgeting Institutional Mechanisms
Gender Budgeting About
Institutional Mechanisms

Following are the Key Institutional Mechanisms for Implementation of Gender Budgeting in India

  • 1. Nodal Authorities
  • Nodal Authorities for implementation of Gender Budgeting at different levels are as under:
  • Central level: Ministry of Women and Child Development, Government of India
  • State/UT level: Departments of Women and Child Development/Social Welfare, Finance or Planning Department, as the case may be.
  • 2. Gender Budget Cells (GBCs)
  • The Department of Economic Affairs, Ministry of Finance had issued instructions in December 2004, to all central Ministries/Departments to set up Gender Budget Cells. The Department of Expenditure, Ministry of Finance had further issued a Charter for Gender Budget Cells dated 8th March 2007 that laid down guidelines for constitution, composition and functioning of the GBCs as focal units for coordinating GB initiatives in all Ministries/Departments.
  • 3. Gender Budget Statement (GBS)
  • GB involves a thorough analysis of Government budgets to (a) establish its gender differential impacts, (b) prioritise and frame commitments and corresponding actions and (c) ensure budget allocations for gender equality commitments.
  • Gender Budget Statement is a mechanism for the Ministries/Departments to track and review the gender responsiveness of the schemes and budgets and report allocation and expenditure for women and girls. The purpose of GBS is to reflect the budgetary allocation how much Ministries/Departments are allocating and spending on women to meet the gender equality goals. Since its introduction in 2005-06, GBS has become a significant entry point to institutionalize Gender Budgeting.
  • The Budget circular of the Ministry of Finance, Government of India mandates every Ministry/Department to report in the Gender Budget Statement (Statement 13) in a prescribed format. The GBS format was revised by the Ministry of Finance in FY 2024-25 with the introduction of Part C for the schemes having allocation of less than 30% for women and girls, and a brief preface on the purpose of the Statement 13. Since inception, the GBS format had two parts viz. Part A for those schemes which are 100% targeted towards women and girls and Part B reflecting the schemes in which 30 to 99% of budgetary allocation benefit towards women and girls.
  • 4. Gender Aware Policy and Programme Appraisal
  • The Expenditure Finance Committee (EFC), Department of Expenditure, Ministry of Finance included a gender perspective at the planning stage for all new programmes, projects and schemes with support of MWCD in April 2014. Section 3 of the EFC format specifically mentions that ‘If the scheme has any gender balance aspects or components specifically directed at welfare of women, please bring them out clearly’.
  • 5. Gender-Sensitive Checklists
  • The Ministry of Women and Child Development has developed tools for implementing GB. These include specific guidelines in the form of Checklist I (for beneficiary-oriented programmes that target women) and Checklist II (for mainstream sectors and programmes) [Ref. Handbook on Gender Budgeting], gender appraisal of schemes and policies based on a Five Step Framework, and spatial mapping. These tools help in reviewing public expenditure from a gender perspective to enable identification of gap and recommendations to enhance gender equality for different kinds of government programmes/schemes.