44.BRIDGE Cutting Edge Pack: Gender & Budgets (English, Spanish & French
BRIDGE, UK
While government budgets allocate resources in ways that perpetuate gender biases, budgets also offer the potential to transform gender inequalities. This Cutting Edge pack shows how in recent years gender budget initiatives, both inside and outside government, have risen to this challenge. The Overview Report maps out why gender budget initiatives are needed, how and by whom they are implemented, what strategies can strengthen their impact, and how initiatives should develop from here. The Supporting Resources Collection features summaries of key materials, including case studies, tools, guidelines and training materials, web resources and networking contacts. The final element of the pack - In Brief - features a summary of the overview report and two interesting cases: (1)  enabling women's involvement in the Recife participatory budget; and (2) linking gender budget work to broader macroeconomic processes in Tanzania. (Adapted from Siyanda, UK - www.siyanda.org)

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45. Budgeting for Equity: Gender Budget Initiatives Within a Framework of Performance Oriented Budgeting
Ronda Sharp
UNIFEM, 2003
Can performance-oriented budgeting serve as a framework for making budgets more gender responsive? Set in the context of public sector reforms aimed at making public expenditure more 'results based,' this framework explores 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?). It also identifies limitations of performance-oriented budgeting, including the over emphasis on efficiency rather than effectiveness indicators, as well as on quantitative rather than qualitative measures. (Adapted from Siyanda, UK - www.siyanda.org)
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46. Budgeting for Women’s Rights: Monitoring Government Budgets for Compliance with CEDAW
Diane Elson
UNIFEM, 2006
Gender budget initiatives around the world have attempted to systematically examine how government budgets address discrimination with regard to women’s access to housing, employment, health, education, and other services. This publication adds a landmark to the discourse on the link between human rights standards and government budgets. It elaborates on how budgets and budget policy-making processes can be monitored for compliance with human rights standards, in particular with the Convention on the Elimination of All Forms of Discrimination against Women (CEDAW). Combining substantive analysis with country examples, the publication explores how a rights-based budget analysis can be applied to public expenditure, public revenue, macroeconomics of the budget, and budget decision-making.
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47. Engendering Budgets: A Practitioners’ Guide to Understanding and Implementing Gender-Responsive Budgets
Debbie Budlender and Guy Hewitt 
Commonwealth Secretariat, 2003.
This guide is part of the Commonwealth Secretariat’s ongoing efforts to encourage and support governments to draw-up budgets that are more gender-sensitive. Since 1995, over 60 countries have undertaken some form of gender budgets work, with a central aim of improving the efficiency, economy and gender equity of development strategies in national economies. This guide provides background information including definitions, descriptions of processes and case studies. Practical aspects of implementing gender budgets are also addressed, including the assessment of an existing budget, possible stakeholders and how to involve them and tips on accessing resources to make a gender sensitive budget a reality. (Adapted from Siyanda, UK - www.siyanda.org)
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48. Evaluation of DFID’s Policy and Practice in Support of Gender Equality and Women’s Empowerment: Thematic Studies, Vol. III
COWI Evaluation Team, 2006
The key objective of this thematic study on gender and budget support is to explore how DFID is pursuing its gender equality policy objectives when assistance is provided in the form of Poverty Reduction Budget Support (PRBS), and what results and impacts can be observed.
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49. Gender Budgets Make More Cents: Country Studies and Good Practice.
Debbie Budlender and Guy Hewitt. 
Commonwealth Secretariat, 2002
This book is a response to the need to document ‘good practice’ in gender budget work from across the globe and provides easy access to detailed country information and analysis on the why, where and how of gender responsive budgets. Practitioners share their first-hand experiences, challenges and successes of initiatives in the Andean region, Australia, Korea, Mexico, the Philippines, Rwanda, Scotland, South Africa and the UK. (Adapted from UNIFEM – www.gender-budgets.org)
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50. Gender Budgets: What’s in it for NGOs?
Debbie Budlender
Gender and Development, Vol. 10, No. 3,  2002
Work around gender budgets is aimed at ensuring that all parts of the government budget take account of the different needs and interests of different groups of citizens. This article discusses what gender budgets entail, and why non-governmental organizations (NGOs) might be interested in engaging in them. 
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51. Gender Responsive Budgeting in Practice: A Training Manual
UNFPA & UNIFEM, 2005
The training manual on gender responsive budgeting is intended to build capacity around applying gender budget analysis tools in programming around gender equality and women’s rights and seeks to build understanding of gender-responsive budgeting as a tool for promoting gender equity, accountability to women’s rights as well as efficiency and transparency in budget policies and processes. It  covers the conceptual elements of gender responsive budgeting in relation to gender mainstreaming and women’s rights.; the technical and political aspects of budgets and policy making cycles; a range of useful tools for analyzing budgets from a gender perspective; concrete applications of gender budget analysis tools and approaches used by gender budget initiatives to advocate for the incorporation of a gender responsive; and case studies of government-led gender budget initiatives.
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52. Gender-Responsive Budgeting in Practice and Women’s Reproductive Rights: A Resource Pack
UNFPA & UNIFEM, 2005
A companion pack to the previous publication (no. 45) in this collection, this resource is intended for use in developing countries and considers how gender-responsive budgeting can be used to direct attention to those who are most in need and those who are disadvantaged by their gender, economic status, location and/or other characteristics.  It is divided into nine sections and covers several topics including a brief discussion of what gender-responsive budgeting is and what it can and cannot achieve; its utility in mainstreaming gender and in dealing with general issues of disadvantage and poverty; the economic arguments that can be used to address reproductive health concerns; the allocation of adequate budgets to address such concerns effectively; and the use of gender-responsive budgeting in different programs, campaigns and activities.
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53. Parliament, the Budget and Gender
Joachim Wehner and Winnie Byanyima
Inter-parliamentary Union, UNDP, World Bank Institute, UNIFEM, 2004
Written with the intention of strengthening parliament’s capacity in the budgetary process, this handbook is a practical tool that provides background information including the definitions of concepts, key actors, descriptions of processes and case studies. It provides directions on performing a gender analysis on budgets and strengthening legislative participation in the creation of a gender-sensitive budget. 
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54. What’s Behind the Budget? Politics, Rights, and Accountability in the Budget Process.
Andy Norton and Diane Elson 
Overseas Development Institute, 2002
Whilst often considered merely technical tools, budgets are in fact political processes. Starting from this basis, this piece shows how a rights-based approach can strengthen pro-poor and gender-sensitive outcomes from public expenditure management. Starting with a detailed guide to the budget process, public expenditure management and policy, it moves on to reviewing the conceptual approaches to addressing human rights, entitlements, political accountability and citizenship through the budget process. (Summary adapted from Siyanda, UK - www.siyanda.org)
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55. Budgeting with Women in Mind
Janet G. Stotsky
Finance and Development, June 2007
This article looks at how an understanding of the way public policies have different effects on men and women is influencing macroeconomic policymaking. It shows that although gender-budgeting initiatives can take many different forms, their main purpose is to influence the budgeting process and help policymakers focus on ways that public policies can help reduce gender differences and improve economic outcomes. (Material adapted from the Australian Development Gateway, http://www.developmentgateway.com)
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