Annex. 6 Instructions for the preparation and reporting of Gender Budget
Statement
1. Introduction:
To accompany the budget submissions for the 2016/17 fiscal year, all Ministries and
Districts are required to prepare and submit a Gender Budget Statement (GBS). Whilst a
Gender Budget Statement will be required only for high level institutions (Ministries and
Districts), it is also mandatory for all budget agencies to prepare and submit a Gender
Distribution of Employment (GDE) table to accompany the 2016/17 budget submission.
The GBS and GDE will form part of the criteria on which budget submission will be
evaluated for each Ministry and Agency. The GBS and GDE will be submitted to Cabinet and
Parliament together with the finance law and will be used to monitor the implementation
of government activities as well as their impact in addressing gender issues.
2. The Gender Budget Statement:
2.1. Subprograms selection criteria
Gender Budget Statements will not be applied to all sub-programs that’s why there is a
need to select a minimum of 4 subprograms from across each Ministry’s and District’s
programs which will be analyzed in more details basing on the 5 steps in the table below.
The following criteria should be followed while selecting sub-program for the GBS;
1. Subprograms which are service delivery not institutional support or administrative
costs
2. Size of the budget allocation (preference for biggest budget on items which are
gender focused, otherwise a sub program with a big Gender Equality impact can be
selected too.
3. The impact of the subprogram in addressing gender issues
4. Alignment of the sub-program which contribute to the achievement of the National
Gender Policy and EDPRS II
Selected subprograms of the sector Ministries and Districts are analyzed from a gender
perspective with outputs and activities identified to address and monitor gender issues in
the sector. The same process can be applied for development projects as long as they are
clear activities and outputs for that project.
1|Page
2.2. Gender Responsive budgeting analysis
The box below outlines the 5-step process for carrying out a gender-responsive budget
analysis. The GBS focuses on outputs and activities which can be monitored and evaluated
on an annual basis. Outcome/impact is evaluated over the medium term and are outside
the scope of the Gender Budget Statement.
Box I - 5-steps for gender responsive budgeting analysis
1. Describe the situation of women & men, girls & boys in the sector i.e. (Identify the
issue that creates Gender Inequality) – Identify the problem.
2. Check whether policy is gender-sensitive i.e. (Verify whether the existing policy
addresses the problem identified) – Propose activities to address the situation and
outputs to be achieved.
3. Check that adequate budget is allocated to implement gender-sensitive policy i.e.
(check whether the proposed activities are funded) – Identify resources for inputs to
implement the proposed activities.
4. Check whether expenditure is spent as planned - ‘Outputs’
5. Examine impact of policy & expenditure i.e. whether it has promoted gender equity
as intended - ‘Outcomes’ or ‘Impact
2.3. Gender Budget Statement Format
Institution: Ministry/District
Program: Name of a Programme
Subprogram: Name of the Sub-Programme
Gender Situational Analysis
Output
Activity
Indicator
Allocated Budget
Gender Situational Analysis should describe what problems in the
community/population that requires the budget agency to undertake the interventions
in the selected subprogram. The description should at least show three key elements:

What is the problem;

What is the root causes of the problem;

Sex disaggregated data to clearly show the extent of the problem
2|Page
Now, identify or define outputs to be achieved to address the gender issues identified
in the situational analysis. These should be taken directly from the MTEF structure but
may be amended to ensure gender sensitivity. It is vital that there is consistency
between the outputs in the MTEF and in the Gender Budget Statement. The outputs
should be related to the annual activities to be undertaken rather than over-arching
objectives. They should not rely on assumptions relating to developments and/or
activities which are outside the control of the Ministry and Agencies.
Activities should then be identified which will be carried out by the Ministry and its
Agencies to achieve the output identified. There may be more than one activity for each
output. Again the activities should be taken from the MTEF structure but may be
amended.
Gender specific indicators must be identified which can be used to measure the
achievement of each output. There should be at least one indicator for each output and
the indicators should be gender-disaggregated data. For example, the number of people
trained should be disaggregated by male and female. These indicators should rely on
data which are readily available (or could be made readily available through small
changes in the government recording systems) on an annual basis such as
administrative data or annually collected survey data. It is likely that data will not be
available which are either sex-disaggregated or gender-related. Where this is the case,
special note should be taken so that data gaps can be addressed either with National
Institute of Statistics, Gender Monitoring Office or improvement to data collected at
sector level for future years.
In the last column, indicate the budget allocated to the whole sub-program and from
that whole budget indicate the budget allocations for only gender specific activities
within a subprogram that has importance to gender issues.
3|Page
2.4.
Key elements to consider in preparation of GBS

Ensure that the sub program selected meets the selection criteria. Note that the
sub-programs to be selected are service delivery but not institutional support or
administrative support subprograms;

Make sure that the situational analysis clearly specifies the problem, its root
causes and if possible supported by sex disaggregated data;

Ensure that there is a clear linkage between gender situation analysis, outputs,
activities and indicators;

Ensure that there is a direct linkage between the Ministry or Agency annual
action plan, MTEF and where possible IMIHIGO outputs, activities and indicators
with outputs, activities and indicators in GBS. In other words, this logical flow of
outputs, activities and indicators must be trucked across the GBS, annual action
plan, MTEF and where possible in IMIHIGO.

In situations where the proposed intervention is not gender sensitive action,
ensure that the proposed indicators and targets are disaggregated by sex where
possible
4|Page
3. Civil Service Employment:
An overview of the distribution of employment by the Ministry and its Agencies and
Districts between men and women should be completed. This table will serve to show the
distribution of civil service employment between men and women in each sector.
Information should be gathered from Budget Agencies and consolidated into a single table
for the Ministry and District.
Table: Civil Service Employment
Level
Total Women Men Women as % of All
Employees
Top Management (Permanent Secretary
Level)
Senior Management (Director General level)
Director level
Professional Staff
Support staff (e.g. secretaries)
Total
Prepared by:
Signed by:
5|Page