Assignment Code: MGSE-002 / AST-01 / TMA / 2022-23

Course Code: MGSE-002

Assignment Name: Gender Audit And Budgeting

Year: 2022 – 2023

Verification Status: Verified by Professor

PART- A

Answer the following in 200 words each. (10 marks)

Q 1. List benefits of Gender Budgeting.

Ans) Gender budgeting is a tool that seeks to ensure that government budgets address gender inequalities and promote gender equity. Here are some of the benefits of gender budgeting:

1. Gender budgeting helps to uncover gender inequalities in budget allocations: It ensures that budget allocations are fair and equitable by identifying and addressing the needs and priorities of women and men.

2. It promotes gender equity: Gender budgeting promotes gender equity by ensuring that public resources are used in a way that benefits all members of society, regardless of gender.

3. It promotes accountability: Gender budgeting helps to ensure that governments are held accountable for their commitments to gender equality by monitoring and evaluating the impact of budget allocations on gender outcomes.

4. It increases transparency: Gender budgeting helps to increase transparency by providing information on how budget decisions are made and how resources are allocated.

5. It improves the quality of budget decisions: Gender budgeting ensures that budget decisions are based on a thorough analysis of the needs and priorities of women and men, leading to better and more effective budget decisions.

6. It promotes women's empowerment: Gender budgeting can help to promote women's empowerment by increasing their access to resources and improving their ability to participate in decision-making processes.

7. It supports economic growth: Gender budgeting helps to support economic growth by ensuring that public resources are used effectively and efficiently, leading to more equitable and sustainable development.

Overall, gender budgeting is a crucial tool for promoting gender equality and ensuring that public resources are used to benefit all members of society.

Q 2. What is the user fee? Do you think the collection of user fees harms the life of women? Substantiate your argument with a suitable example.

Ans) User fees refer to charges that individuals must pay to access services or products, such as healthcare or education. The collection of user fees is often used by governments or institutions to finance public services, and to ensure that users are contributing to the cost of these services. However, the collection of user fees can have negative consequences, particularly for women. Women often have less access to income and resources than men, which means that user fees can be a significant burden on their household budgets. This can prevent women from accessing essential services like healthcare or education, leading to negative health and educational outcomes.

For example, in many low-income countries, user fees are charged for healthcare services. Women in these countries may be more likely to suffer from illnesses like maternal mortality, which require access to healthcare services. However, the cost of these services can be prohibitively expensive for women and their families, leading to delayed or inadequate care. This can lead to serious health consequences and can even be life-threatening. In addition, the burden of user fees can also fall disproportionately on women and girls. For example, in some contexts, girls may be required to pay user fees to attend school, while boys are exempt. This can result in lower rates of school attendance for girls, limiting their educational opportunities and leading to reduced economic prospects.

Q 3. Discuss Women’s Component Plan.

Ans) The Women's Component Plan (WCP) is a budgetary allocation tool in India that aims to promote the empowerment of women by ensuring that resources are allocated specifically for programs that benefit them. The WCP is a part of the national budget in India, and it is designed to address the specific needs and priorities of women across different sectors, including education, health, and employment. The Women's Component Plan was first introduced in 1989 as a way to address the under-representation of women in public policy and planning processes. Since then, the WCP has been an important tool for promoting gender equality in India. The plan requires that a certain percentage of funds be allocated to programs that benefit women, and that these funds are used specifically for the promotion of gender equity.

The Women's Component Plan has been successful in increasing access to resources and services for women in India, particularly in the areas of health, education, and employment. For example, the WCP has led to the establishment of women's health centres, vocational training programs for women, and the promotion of gender-sensitive education policies. However, there have also been some criticisms of the Women's Component Plan. Some argue that the allocation of specific funds for women's programs can lead to a fragmentation of resources, and that it may be more effective to mainstream gender into all programs and policies. Others argue that the WCP has not gone far enough to address the underlying causes of gender inequality, such as patriarchal norms and attitudes.

Q 4. Why do we need to do gender budgeting at the Gram Panchayat level? Explain with an example.

Ans) Gender budgeting at the Gram Panchayat level is important because it can help to ensure that resources are allocated in a way that promotes gender equity and addresses the specific needs and priorities of women in the community. Gram Panchayats are the local governing bodies in rural India, and they are responsible for a range of services and programs that are essential for the well-being of their communities. Gender budgeting at the Gram Panchayat level involves analysing the budget and ensuring that resources are allocated in a way that addresses the gender-specific needs of the community. This can include ensuring that resources are allocated for programs and services that benefit women, such as healthcare services or vocational training programs.

One example of the importance of gender budgeting at the Gram Panchayat level can be seen in the area of sanitation. In many rural areas in India, women are responsible for collecting water and for sanitation activities like cleaning toilets. However, many public toilets in rural areas are poorly maintained, which can make them unsafe and difficult to use for women.

By conducting gender budgeting at the Gram Panchayat level, resources can be allocated to improve the quality and safety of public toilets. This can include ensuring that there is adequate lighting, providing resources for regular maintenance, and ensuring that toilets are accessible to women with disabilities. These improvements can have a significant impact on the well-being of women in the community and can help to ensure that they are able to participate fully in community life. In addition, gender budgeting at the Gram Panchayat level can help to promote the participation of women in decision-making processes. By analysing the budget and ensuring that resources are allocated in a way that addresses their needs, women can be empowered to participate in the process of governance, and to ensure that their priorities are taken into account.

PART- B

Answer any two of the questions given below in 1000 words each. (30 marks)

Q 2. Explain the Budget making process of the Union budget in India with suitable examples.

Ans) The creation of a budget in India is an extremely difficult and time-consuming process that involves participation from a wide variety of different stakeholders. These stakeholders include the Indian government, the Reserve Bank of India (RBI), the Finance Ministry, and a number of other departments and agencies. The pre-budget consultation is the first step in the process of creating the budget for the upcoming fiscal year in India. During this phase of the process, the Ministry of Finance conducts consultations with a wide variety of stakeholders, such as business associations, trade unions, and other interest groups, in order to collect the feedback and recommendations that these parties have for the budget. For instance, in the run-up to the Union Budget 2021, the Ministry of Finance conducted pre-budget discussions with representatives from a variety of industries, including agriculture, infrastructure, and finance, amongst others.

The process of creating a budget moves on to the second stage, which is the development of the budget. During this phase of the process, the Ministry of Finance prepares a draught budget that explains the government's goals for the upcoming fiscal year, including both revenue and expenditure projections. After that, the draught budget is given to the Cabinet in order to be reviewed and approved by them. For instance, in the run-up to the Union Budget 2021, the Ministry of Finance prepared a draught budget that included a number of measures aimed at supporting the agricultural sector. These measures included an increase in agricultural credit, the creation of an agricultural infrastructure fund, and the expansion of the platform for the National Agricultural Market (e-NAM). In addition, the expansion of the National Agricultural Market (e-NAM) platform was also included.

The presentation of the budget is the third and last stage of the process of creating a budget. The budget is typically presented in Parliament by the Minister of Finance during the first week of February. In the budget, the Minister explains the government's objectives for the upcoming fiscal year, including both revenue and expenditure projections. After the budget speech, the budget documents, such as the Annual Financial Statement, the Finance Bill, and the Memorandum Explaining the Provisions in the Finance Bill, are laid out on the table for consideration. For instance, Finance Minister Nirmala Sitharaman announced a number of measures in the Union Budget 2021 aimed at boosting the economy in the aftermath of the COVID-19 pandemic. These measures included an increase in spending on infrastructure, a reduction in tax rates for senior citizens, and the creation of a new development finance institution.

The consideration of the budget by Parliament is the fourth and last stage of the process of developing the budget. A number of parliamentary committees, notably the Standing Committee on Finance, are responsible for conducting investigations into the budget. These committees analyse the proposals for the budget in great depth and provide their findings and suggestions to the administration. After receiving approval from both chambers of Parliament, the law-making process for the annual budget can begin. For instance, the opposition criticised the government in the Union Budget 2021 for its plan to privatise two public sector banks and for its decision to increase the allocation for the Ministry of Home Affairs, which was seen as a move to suppress dissent. Additionally, the opposition criticised the government for its decision to increase the allocation for the Ministry of Home Affairs.

The actual execution of the budget is the last and most important step in the process of creating a budget. During this phase of the process, the many departments and agencies that make up the government are tasked with putting the budget plans into action in the areas that fall under their purview. For instance, in the Union Budget 2021, the Ministry of Health and Family Welfare was given the responsibility of implementing the government's proposed spending on healthcare. This includes the launch of a new programme to provide financial support for the establishment of new hospitals as well as the expansion of the national health infrastructure.

In conclusion, the process of developing the budget for India's Union budget is a convoluted one that takes place over a number of distinct stages and involves a diverse collection of organisations and individuals. The process of creating a budget in India is designed to ensure that the government's revenue and expenditure plans are in line with the country's economic priorities and development goals. This objective is sought after at all stages of the process, beginning with pre-budget consultations and continuing through the implementation of budget proposals. Even though there are always points of contention and dispute, the process of creating the budget in India continues to be an important component of the democratic and governance institutions that are in place in the country.

Q 3. Explain Expenditure tools with examples.

Ans) In countries where gender responsive budget initiatives have been implemented, these tools have been used selectively, usually on an incremental basis. Often their use is informed by their perceived utility in addressing the gender issues with society and their compatibility with public policy management systems and procedures. Described below are the expenditure tools.

Tool 1: Gender-Aware Policy Appraisal

Gender-aware policy appraisal analyses Budget-funded policies and programmes. Budgets, like many economic measures, have been considered "gender neutral." Expenditure and revenue are stated in financial aggregates, and their effects on the budget deficit or surplus are mostly appraised. Gender-neutrality is shown by not mentioning women or men.

Example: As the South African land reform programme speeds up, more money is being spent on owner compensation and microfinance programmes. Land ownership and contract rights for women are limited by the law, which makes it harder for them to get land and money to help it grow. Most women-led households don't have any wage or salary earners and have to work with smaller plots that do not get enough water. Change and spending that comes with it help women less. The Department of Land Affairs has done training on gender issues and built them into its system for monitoring and evaluating.

Tool 2: Gender-Disaggregated Public Expenditure Incidence Analysis

Gender-Disaggregated Public Expenditure Incidence Analysis assesses the allocation of budget resources between men and women by multiplying the unit cost of providing a service by the number of units used by each group. Public spending in any sector was believed to be allocated equally among beneficiaries, whether national, provincial, or local. Benefits have not been distributed equally, notably to the poor, rural residents, and women. Public spending also promotes distributional equity. Many governments use "targeting" to focus scarce public resources on high-risk groups.

Example: An analysis of how Sri Lanka's food ration and subsidy programme changed in the 1980s showed that, even though the economy was growing quickly, the real value of food stamps went down in the first half of the decade, and the real incomes of poor people went down as well. It came to the conclusion that girls and women in low-income households were hurt the most by the growing food shortage. As evidence, it pointed to higher rates of malnutrition among pre-school and school-aged girls and lower birth weights among babies born to low-income mothers.

Tool 3: Gender-Disaggregated Beneficiary Assessments

The voice of the citizen can be heard through Gender-Disaggregated Beneficiary Assessment. In these exercises, people who are getting or could get public services are asked to rate how well they think public spending is meeting their needs. This can be done through interviews, group discussions, opinion polls, or surveys of people's attitudes. Public expenditure management (PEM) is trying more and more to balance the budgetary needs of fiscal responsibility, economic growth, and political realism with development goals, especially those related to social inclusion, human resource development, and reducing poverty. This is a difficult but necessary job for governments, which have limited money to spend on different social priorities and have to make hard decisions when there are competing needs.

Example: The Women's International League for Peace and Freedom launched "Women's Budget" in 1996. They asked women how they would allocate national budget funds. They compared defence spending to social welfare. The project inquired, "Which?" Pay for this year's F-22 fighter plane programme ($2.1 billion) or 1,300,000 American women's health care? Pay for Sea Wolf assault submarines this year ($1.7 billion) or aid 5.6 million low-income households with energy bills? The initiative calculated how much military spending cuts would save. It also highlighted how those savings may aid women through employment and training programmes, anti-violence campaigns, and services for the elderly, who are predominantly women.

Tool 4: Sex-Disaggregated Analysis of the Impact of the Budget on Time Use

Household time-use surveys are used to calculate Sex-Disaggregated Analysis of the Budget's Impact on Time Use. Caring for ourselves, our children, and others costs social reproduction. These costs include direct spending on children, the sick, the disabled, and the elderly, as well as time spent caring for them and maintaining families and community networks. Charges for people and families include direct costs, time spent caring for children, schooling costs, and other child-rearing costs. Maintaining society's knowledge and capacities is also part of social reproduction, but it can also be considered economic reproduction. Women provide more disposable income and labour to social reproduction than men.

Example: The real amount spent on health care per person fell by 16% between 1983 and 1985. Zambia. People had to travel farther and wait longer to get health care. care treatment. When Zambian women were asked, they said they had to spend more time Taking care of sick family members, such as spending time with them in the hospital and bringing them food, nursing care, so they have less time to farm.

Tool 5: Gender-Aware Medium-Term Economic Policy Framework

A Gender-Aware Medium-Term Economic Policy Framework evaluates aggregate fiscal, monetary, and economic policies that promote globalisation and alleviate poverty on women. Based on the benefits of connecting policy, planning, and budgeting, the medium-term budget policy or expenditure framework normally covers a three-year rolling budget. It specifies a government's goals and objectives, explains the economic environment in which they are addressed, and projects the total resources available. The framework examines the country's reconstruction and development trade-offs.

Example: In South Africa, the government asked members of the Women's Budget Initiative to talk at a workshop about making the 1996 Medium Term Expenditure Framework (MTEF). The idea was to plan spending for three years at a time instead of one year at a time, as is done now. Even though this didn't mean that the MTEF would have to be gender-sensitive, it did show that the Ministry of Finance was willing to work on issues of gender equality. In fact, when the Ministry of Finance made the National Expenditure Survey in 1999, it did include more gender analysis. In Tanzania, the Ministry of Finance wants to make sure that the new MTEF and performance budgeting system takes gender issues into account.

Tool 6: Gender-Aware Budget Statement

A Gender-Aware Budget Statement is a government report that looks at the budget using some of the above tools and summarises its effects on gender equality with different indicators, such as the share of spending that goes toward gender equality, the gender balance in government jobs, contracts, or training, or the share of public service spending that is mostly used by women.