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Date Added to Site: 18th March 2004
    Short Summary
Title Budgeting for Equity: Gender Budget Initiatives within a Framework of Performance Oriented Budgeting
Author Sharp, R.
Publication Date July 2003
Publisher United Nations Development Fund for Women (UNIFEM)
Donor United Nations Development Fund for Women (UNIFEM)
Short Summary Can performance-oriented budgeting serve as a framework for making budgets more gender responsive? This question is set in the context of recent public sector reforms to make public expenditure more 'results based' as part of the 'good governance' agenda. This framework looks at outcomes (i.e., what does the government want to achieve?), outputs (i.e., how does the government achieve this?) and performance reporting (i.e., how does it know if it is succeeding?). This fits well with the aims of gender responsive budget initiatives (GRBIs) and their concern with the impact on women and men of budgetary allocations. However, this paper also identifies limitations of performance-oriented budgeting, including the over emphasis in practice on efficiency rather than effectiveness indicators, as well as on quantitative rather than qualitative measures. A framework is outlined that links performance-oriented budgeting and gender responsive budgets. To make this work, a radical change to the conventional model is required. An important aspect of this is to reassess the meanings of economy, efficiency and effectiveness from a gender perspective, and to add a fourth 'e', equity.
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