"Innovative approach to program budgeting: PPB from gender

perspective - results and benefits"

Prepared by:Maja Bosnic, Тeam Leader GRB ProjectMaryna ShapovalNational expert

Modern PFM reforms

Main objectives of modern PFM systems:1. Aggregate fiscal discipline to achieve effective control over budget totals; 2. Promote allocative efficiency whereby resources are allocated (and re-

allocated) in accord with government priorities; 3. Promote operational efficiency or the cost efficient delivery of services

(WB, 1998).

The (new) role MF has in leading the process towards social impact of fiscal policy for societies and individuals. The budget is increasingly being seen as a tool to promote government accountability and effectiveness, rather than simply as a vehicle for allocating resources and controlling expenditures.

How is it done?

1. Introduction of service delivery focused economy

2. Introduction of medium-term fiscal framework

3. Performance oriented budgets and program budgeting.

Gender Responsive Budgeting

GRB “a means for determining the effect of government revenue and expenditure policies on women and men” (Budlender et al 2002:

52) and on gender relations.

All GRB approaches

All GRB frameworks seek to:1. integrate performance elements into their

frameworks through the use of gender disaggregated indicators

2. assess budget and policy plans against actual allocations and program implementation

3. provide information for monitoring progress towards increased gender responsiveness and equality.

Challenging “neutral” budgets

Performance oriented budgets and program budgeting

• Programs are the units by which performance is to be defined and measured within the budget, and resources are allocated and evaluated.

• The basic idea of program budgeting : budget information (financial and non-financial) and decisions should be structured according to the expected results (outputs or outcomes or both)

• PPB and GRB as both focus on results and a broader cycle of policy planning, implementation and evaluation

History of introducing performance in budgeting process

• When elements of performance budgeting were introduced in OECD countries, %?

More than 20 years ago

More than 10 years ago

Within last 5-10 years0

10

20

30

4041

37

22

• Austria• Albania• Belgium• Bosnia and Herzegowina• Czech R.• Finland• France• Germany• Hungary• Iceland• Ireland• Italy• Kosovo • Lithuania• Netherlands• Norway• Macedonia• Malta• Poland• Romania• Serbia• Spain• Sweden• Switzerland• Turkey• UK• Ukraine• …

Gender Budgeting in …

PPB and GRBMAIN OBJECTIVES OF PPB MAINSTREAMING GENDER PERSPECTIVE

INTO PBB

Budget decisions based on objectives, needs, priorities and planned results of

budget resources

Gender analysis of programs gives information on needs and priorities of

beneficiaries (women, man- and different groups of man, women)

Programs designed to meet social and economic development priorities

(sector strategies)

Establishing clear link between GE strategies and priorities and budget

allocations

Performance indicators measure progress against strategic priorities and

program objectives

Gender indicators provide for improved measures of results towards priorities

and objectives

Facilitates more effective prioritization of scarce budget resources

Provides better information for prioritization

Gender budgeting in Ukraine

Текст

Ministry of Finance of Ukraine Ministry of Youth and Sports of UkraineMinistry of Social Policy of UkraineMinistry of Health of UkraineMinistry of Education and Science of Ukraine

201420162017

Gender budgeting

Gender budget analysis

(analysis of budgets from gender perspective)

Changes in programs and

budgets(amending state and local

policies, restructuring budget revenue and

expenditure to achieve gender equality)

Systemic GRB integration into budget process

(including gender perspective in all stages of

budget process)

Steps of gender budget analysisusing as an example the oblast target social program for development of physical

training and sports in Kirovograd oblast for 2012-2016

Step 1 •Identifying gender issues in the sector: situation analysis

Step 2 •Baseline: collecting information about programs you want to analyze

Step 3 •Conducting gender analysis of activities (measures, services)

Step 4 •Conducting gender analysis of budget expenditures

Step 5 •Developing objectives and recommendations to improve gender equality

Only 13% of Ukraine’s population are engaged in physical training and

sports; limited number of sports; division into ‘female’ and ‘male’

sports

Program goal and objectives, service recipients, program implementers, amount of

expenditures

CYSSs in Kirovohrad oblast provide services on 21 Olympic sports, 11 non-

Olympic sports, and 10 sports for people with disabilities; football prevails among

boys….

UAH 30.3 m spent on boys’ training at CYSSs while UAH 10.8 m spent for girls (number of boys attending CYSSs is 2.8

greater than number of girls)

Conduct awareness-raising actions to popularize sports,

especially among girls

Key steps of amending programs and budgets

Step 6 •Making changes in policies and budgets

Step 7 •Monitoring and evaluation

Legislative amendments adopted with GRB Project’s support, using as an example the sector of physical training and sports

and youth policyState Target Social Program “Youth of Ukraine” for 2016-2020, approved with account of gender approaches (CMU Resolution No. 148 of 18 February 2016)

• Amendments made to regulatory legal acts- Procedure for realization of programs and projects and implementation of state policy activities in the youth field,

approved by the Order of the Ministry of Youth and Sports of Ukraine No. 808 of 3.03.2016 (that states, inter alia, that at the stage of events planning, it should be considered that events should equally meet the needs of boys and girls; with expected outcome being the event’s impact on both genders, and the number of participants broken down by boys and girls).

• Amendments made to administrative reporting- Reporting form № 2-ФК (Sections I,IV,V – number of female persons is to be shown separately in all reporting rows)- Reporting forms № 5-ФК, №5-ФК (consolidated) on activities of children’s and youth sports schools, specialized children’s

and youth sports schools of Olympic reserve, and their completion instructions (to be shown separately: number of girls attending groups of primary training, basic training, specialized training, and high sports mastery training; number of girls who were granted the 1st degree, the master of sports of Ukraine, or the international-class master of sports of Ukraine ranks during the year; number of female staff trainer-instructors).

• Amendments made to state statistical reporting- Based on recommendations of the oblast WGs, a form of statistical reporting on youth policy, previously absent, was

drafted and sent to SSS.

• Amendments made to documents used in budget process- Order of the Ministry of Finance of Ukraine and the Ministry of Education, Science, Youth and Sports of Ukraine No. 35/41

dd. 22.01.2013 “On the approval of the Model List of budget programs and their performance indicators for local budgets on youth matters in terms of expenditures taken account of in the determination of inter-budgetary transfer amounts”, registered with the Ministry of Justice on 1.02.2013 under No. 208/22740, now under approval in the Ministry of Justice.

Approved by the Order Proposed amendments to the Order2

Goal: ensure development of abilities of children’s and youth sports schools pupils in a chosen sport, create conditions for physical development, full-scale health improvement, and interesting recreation and leisure of children

Goal: ensure development of abilities of children’s and youth sports schools pupils in a chosen sport, create conditions for physical development, full-scale health improvement, and interesting recreation and leisure of children boys and girls

Subprogram title: “Maintenance of, and teaching and training work at, communal children’s and youth sports schools”

Objective: develop and improve abilities of pupils of children’s and youth sports schools in a chosen sport

Objective: develop and improve abilities of girls and boys pupils of children’s and youth sports schools in a chosen sport

Cost indicators:- number of staff employees at communal children’s and youth sports schools maintenance expenditures for which are funded from budget, broken down by type (CYSS, CCYSS, SCYSSOR),- including trainers, persons

- number of staff employees at communal children’s and youth sports schools maintenance expenditures for which are funded from budget, broken down by type (CYSS, CCYSS, SCYSSOR), of them women- including trainers, persons, of them women

Product indicators: average annual number of pupils at communal children’s and youth sports schools maintenance expenditures for which are funded from budget, broken down by type (CYSS, CCYSS, SCYSSOR), persons

average annual number of pupils at communal children’s and youth sports schools maintenance expenditures for which are funded from budget, broken down by type (CYSS, CCYSS, SCYSSOR), persons, of them girls

number of pupils at communal children’s and youth sports schools maintenance expenditures for which are funded from budget, broken down by type (CYSS, CCYSS, SCYSSOR), who took part in regional sports competitions, persons

number of pupils at communal children’s and youth sports schools maintenance expenditures for which are funded from budget, broken down by type (CYSS, CCYSS, SCYSSOR), who took part in regional sports competitions, persons, of them girls

Development of children’s and youth sports, and reserve sports

Example

Once cheerleading* hobby groups were opened in Kyiv city, girls’ attendance of the facility increased by 1903 persons (to 6,6%).

*Sport that combines elements of show

and spectator sports (dancing, gymnastics, and acrobatics)

PFM System Reform Strategy (2017-2021) with gender perspective integrated (excerpt)

2. Program performance budgeting Goal: Program performance budgeting is a tool to make efficient management decisions and use public funds in an efficient way. Integration of the gender responsive approach into the budget process shall ensure improvement of efficiency and quality of provided public services with account of social groups’ needs, including in terms of gender, and shall allow for stronger accountability of spending units and budget transparency.

Objective 3. Optimization of budget programs and reinforcement of linkages with strategic goalsThe system of performance indicators shall continue to be improved for clear presentation of the level of achievement of strategic goals and benefits for public service recipients, including through implementation of the gender responsive approach.

3. Interbudget relations and fiscal decentralizationGoal: Building a capable, efficient, transparent and accountable system of local finance management aimed at achieving goals of sustainable economic and social development.This process shall encourage local governments to strengthen their own fiscal base and adopt advanced finance management methods, including in terms of application of gender responsive approach elements.

Further steps towards institutionalization of GRB in Ukraine

As part of cooperation with the Ministry of Finance of Ukraine, the Institute for Budgetary

and Socio-Economic Research and the GRB Project are developing

Guidance (training) manual on PPB for key spending units –

RESULT-ORIENTED BUDGET

Together with the Ministry of Finance of Ukraine, the GRB Project is developing the

Methodological Guidelines on GRB application by key spending units.

This document will provide guidance for all institutions and

organizations in their work on gender budget analysis and gender budgeting

within the framework of public finance management (PFM) in Ukraine.

You can find us

Web site: grbproject.org

Facebook: GRBinUkraine

My mail address:maja.bosnic@grbproject.org

Thank you