Audit of gender budgeting systems/processes: Independent, objective analysis, typically conducted by the Supreme Audit Institution, of the extent to which budget-related systems and processes are effective in promoting gender equality.
Central budget authority (CBA): The ministry, institution or department of the executive (or combination of such bodies) responsible for preparation of the annual public budget and its associated multi-annual processes.
Distributional assessment of tax and welfare measures by gender (formally gender incidence analysis): Quantitative assessment of the redistributive effects of tax and welfare measures by gender, individually or as a whole package.
Ex ante gender impact assessment of budget measures: Assessment of budget measures in advance of their inclusion in the budget, specifically for their impact on gender equality.
Ex post gender impact assessment of budget measures: Assessment of budget measures following their introduction/implementation, specifically for their impact on gender equality, while taking expected outcomes into consideration (e.g. aims identified in ex ante gender impact assessment).
Gender allocations report: Summary information on the amount of the budget allocated to policies with an impact on gender equality. Such a factual report summarises information from gender budget tagging.
Gender audit of the budget: Independent, objective ex post analysis, conducted by a competent authority different from the central budget authority, of the extent to which gender equality is effectively promoted and/or attained through the policies set out in the annual budget.
Gender budget baseline analysis: An analysis periodically conducted to assess how the existing allocation of government expenditures and revenues, as a whole or in a particular area, impacts gender equality.
Gender budget statement: A statement provided alongside the draft budget that includes information relevant to how the budget impacts gender equality goals. It may include one or more of the following elements:
Gender budget tagging: The identification and tracking of budget measures relevant to gender equality objectives. The scope of tagging can include relevant expenditures and revenues that have direct or indirect impacts on gender equality, whether positive or negative.
Gender dimension in performance setting/performance budgeting: Requirements prescribing the systematic inclusion of performance objectives relating to gender equality as part of a modern budgetary framework that features programme and/or performance orientated budgeting structures.
Gender dimension in resource allocation: Requirements prescribing a balanced approach to the distribution of overall resources between men and women.
Gender dimension in spending reviews: The inclusion of gender equality as a distinct dimension of analysis for spending reviews.
Gender dimension to evaluation of budget measures: Routine evaluation that includes analysis of the extent to which a policy or programme has contributed to gender equality objectives.
Gender dimension to performance audit: Routine performance audit includes analysis of the extent to which a policy or programme contributed to gender equality goals. Performance audits are likely to be conducted by the Supreme Audit Institution.
Central gender (equality) institution: The ministry, institution or department of the executive responsible for formulating and delivering policy related to gender equality.
Gender impact assessment of budget: Qualitative assessment of how the budget impacts gender equality. This assessment can refer to a package of budget measures or the budget as a whole. The analysis may draw on gender impact assessments of individual measures.
Gender impact assessment of individual budget measures: Information on how individual budget measures impact gender equality.
Gender equality needs assessment: A qualitative assessment of gender needs across different policy areas, with a view to identifying priorities for action.
General availability of gender or sex disaggregated data: Statistical information broken down by gender or sex that is routinely available to support policy analysis across all or most key areas of public service.
Independent Fiscal Institution (IFI): Independent fiscal council or parliamentary budget office with a mandate to critically assess, and in some cases provide non-partisan advice on fiscal policy and performance.
Information on progress towards gender goals: Detailed explanation of how budget measures advance the government’s gender equality agenda, by reference to established gender objectives and indicators.
National gender equality goals: Gender equality goals that have been centrally determined and should be delivered through cross-ministerial effort.
Programme budgeting: Programme budgeting refers to the classification of individual budget items on a programme basis. “Programmes” are government projects or groupings of government activities in relation to specific government objectives.
Requirement for gender information to accompany budget proposals: Requirement set out in the budget circular, or other centrally issued instructions, that budget proposals should be accompanied by information to support gender budgeting, e.g. gender impact assessment or gender performance objective.
Sector-specific availability of gender or sex disaggregated data: Statistical information broken down by gender that is routinely available to support policy analysis for some selected areas of public service.
Sector-specific gender equality goals: Gender equality goals that have been determined by an individual ministry, institution or department.