Maja Bosnic, Тeam Leader GRB Project Maryna Shapoval National expert

1. "Innovative approach to program
budgeting: PPB from gender
perspective - results and benefits"
Prepared by:
Maja Bosnic, Тeam Leader
GRB Project
Maryna Shapoval
National expert

2. 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.

3. 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.

4. 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.

5. 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.

6. Challenging “neutral” budgets

7. 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

8. History of introducing performance in
budgeting process
• When elements of performance budgeting were introduced in
OECD countries, %?
41
37
22
0
10
20
30
40
50
More than 20 years
ago
More than 10 years
ago
Within last 5-10 years

9. • 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 …

10. PPB and GRB
MAIN 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

11. Gender budgeting in Ukraine
Текст
Ministry of Finance of
Ukraine
Ministry of Youth and
Sports of Ukraine
Ministry of Social Policy of
Ukraine
Ministry of Health of
Ukraine
Ministry of Education and
Science of Ukraine
2014
2016
2017

12. 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)

13. Steps of gender budget analysis
using 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

14. Key steps of amending programs and budgets
Step 6
•Making changes in policies and
budgets
Step 7
•Monitoring and evaluation

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

16. Approved by the Order Proposed amendments to the Order
2
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

17. 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)

18. 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 goals
The 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 decentralization
Goal: 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.

19. 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.

20. You can find us
Web site: grbproject.org
Facebook: GRBinUkraine
My mail address:
maja.bosnic@grbproject.org
Thank
you