Gender budgeting comprises activities and initiatives for preparing budgets or analysing policies and budgets from a gender perspective. It is also known as gender-sensitive budgeting or gender-responsive budgeting. It is important to note that gender budgeting is not about creating separate budgets for women, or solely increasing spending on women’s programmes, but rather is concerned with addressing budgetary gender inequality issues, such as how gender hierarchies influence budgets, and gender-based unpaid or low paid work.
Three main activities are involved in gender budgeting:
Planning for point 3 may include restructuring the existing budget to address gender concerns. Gender-responsive budgets are therefore approaches and tools that contribute towards mainstreaming gender in the policies and work plans of an institution.
Gender budget analysis exposes the opportunities presented for women and men, and whether or not these opportunities are equitable. In gender budget analysis, gaps are addressed so that those who are disadvantaged become empowered. A gender-sensitive budget analysis includes all efforts undertaken to assess how budgets acknowledge and respond to gender relations and differentiated needs of diverse groups of men, women, boys and girls. Gender budget analysis can thus be used to assess the priority given to gender equality and the advancement of women in the distribution of expenditures. It can also detect the presence of discrimination against women and girls in the distribution of expenditures. Overall, gender budget analysis helps to understand the status of advancement and empowerment, or discrimination and disempowerment among men and women.