Integration of the gender perspective in all phases of the budget cycle
Consider integration of the gender perspective in all phases of the budget cycle, as appropriate, so that transparency regarding gender-relevant resource allocation decisions is maximised.
Priority checklist
- Ex ante gender budgeting: Gender assessments inform resource allocation decisions and the preparation of the government’s budget.
- Concurrent gender budgeting: The impact of the proposed budget on gender outcomes is assessed and gender-related performance objectives are in place to monitor progress, and a gender perspective is applied to the allocation of budgeted resources.
- Ex post gender budgeting: Evaluations and audits are undertaken to ensure that gender-related performance objectives have been met, or understand why they have not been met.
- Enabling environment: Governments ensure that there is sufficient gender-disaggregated data to support gender budgeting practices and that stakeholder engagement informs more targeted efforts.