Some of the common challenges of gender budgeting are non-utilization of gender specific funds. There is a lack of dedicated and skilled human resource to implement the allocated gender budgets. Gender budgeting has encompassed four sequential phases, knowledge building and networking, institutionalizing the process, capacity building, and enhancing accountability. Gender budgeting includes reallocation of education expenditure to promote measures to increase gender equality in access to primary school, improvement in targeting of health resources according to the different illnesses of men and women, increasing number of female staff. Purpose of gender budgeting is to monitor expenditure and public service delivery from gender perspective as a means of mainstreaming women’s concerns in all activities.

Gender budget is an exercise that applies a gender lens to the allocation to the application and tracking of public funds. Gender budget remained 4.4 per cent and 4.33 per cent of the total budgetary expenditure and 0.72 per cent and 0.66 per cent of GDP in 2021-22 to 2022-23 respectively. Gender based budgeting is critical for eliminating gender inequalities along with significant improvements in the social, educational, health and economic indicators of a country. Gender inequality hinders the overall growth and development of a nation. Gender budgeting allows governments to promote equality through fiscal policies by taking analyses of budget’s differing impacts on the sexes as well as setting goals or targets for equality and allocating funds to support those goals. At the union government level, 57 Ministries/Departments have already set up Gender Budgeting Cells to pursue gender budgeting. The theme of gender budgeting in the fiscal year 2023-24 is: Opportunities for Citizens with focus on youth, growth and job creation, and strong and stable macro economic environment. Gender budgeting is thus a tool to monitor whether the government’s commitments to gender equality are effectively translated into budgetary commitments.

Schemes comprising gender budget cover Pradhan Mantri Awas Yojana (urban), Rural Housing (Pradhan Mantri Awas Yojana), and Indira Gandhi National Widow Pension Scheme. Schemes where women get 30 per cent of total allocation are: Mahatma Gandhi National Rural Employment Guarantee Scheme, Flexible Pool for RCH and Health System, Strengthening National Health Programme and National Urban Health Mission, and Pradhan Mantri Poshan Shakti Nirman (PM-POSHAN). In all general budget schemes, women are already included. However, in the specific schemes already mentioned, women get earmarked percentage of shares or full shares. Complementing the Centre’s initiatives, most States and Union Territories have adopted gender budgeting initiatives. Some of them are yet to follow suit.

Achieving gender equality remains a significant challenge globally. Average level of gender budgeting practices in G20 countries is low, according to the IMF. Many schemes that benefit women to a large extent or have gender implications have not been receiving very high budgetary priorities. But it is noteworthy that entire sectors or ministries that do not report even though schemes have gender implications and benefit women. Besides, 30 per cent allocations in Part B of the Union Budget appear to be a bit arbitrary and needs a relook. Added to this, a well coordinated integrated approach to the implementation of gender budgeting schemes need to be effective to ensure intended benefits reach the targets as budgetary allocations for women are spread over several ministries and departments. Even otherwise, women continue to be victims of patriarchy, misogyny and much discrimination, which need to be taken care of while implementing specific allocations for them!