Le centre de l’excellence pour la budgétisation sensible au genre - Guide (Anglais)

The support programme for the promotion of equity and equality between women and men Implementation of the Government Plan for Equality, financed by the European Union

Anchoring gender responsive budgeting in the strategies, programmes and actions of ministerial departments in Morocco

METHODOLOGICAL GUIDE

Royaume du Maroc

Ministère de l’Economie et des Finances

Guide to anchoring gender responsive budgeting in the strategies, programmes and actions of ministerial departments in Morocco.

This publication is edited by the Center of Excellence for Gender Responsive Budgeting of the Ministry of Economy and Finance, in the framework of the support programme for the promotion of equity and equality between women and men, implementation of the Government Plan for Equality, financed by the European Union.

Release date: 2017 MEF officer: Nadia Benali Produced by: GOPA Written by: Sepideh Labani Motlagh and Katrin Schneider Communication and printing agency: le point sur le i

Publication financed by the European Union The content of this publication falls under the sole responsibility of the Ministry of Economy and Finance and can in no way be considered to reflect the opinion of the European Union

TABLE OF CONTENTS FORWARD

PAGES

LIST OF ACRONYMS

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1. INTRODUCTION

8 8 9 9

1.1. The purpose of this guide 1.2. Target audience 1.3. GRB as a strategic approach for the promotion of equality between women and men

2. DEFINITIONS & CONCEPTS 2.1. Reminder: What is the “gender equality approach”?

2.2. What is the connection between gender and budget?

2.3. What is “gender responsive budgeting”?

2.4. What is results-based management and “gender responsive performance”?

2.5. What is a gender responsive result or outcome?

2.6. What are the advantages of GRB?

3. MAINSTREAMING GENDER IN THE STRATEGY OF MINISTERIAL DEPARTMENTS 3.1. Clarification of gender responsive sectoral strategies 3.2. Entry point: A good gender responsive diagnosis and sex disaggregated data 3.3. Gender mainstreaming in the definition of strategic priorities

4. GENDER RESPONSIVE BUDGET PLANNING AND PROGRAMMING 4.1. Gender mainstreaming in the new approach to budget planning and programming 4.2. Entry points for gender responsive budget planning and programming 4.3. The definition of gender responsive objectives 4.4. The definition of projects targeted at women’s specific needs or genderresponsive measures 4.5. The definition of gender sensitive indicators 4.6. Gender responsive budget programming 4.7. In brief, how do we mainstream gender in programmes and projects?

5. GOOD INTERNATIONAL PRACTICES IN GENDER RESPONSIVE BUDGETING 5.1. GRB in European countries 5.2. An Asian country: South Korea 5.3. GRB in sub-Saharan African countries

6. ANNEXES 6.1. Case studies 6.2. The Gender-related targets of the Sustainable Development Goals 6.3. Glossary

7. BIBLIOGRAPHY AND RESOURCES

11 11 15 17 18 21 22 25 26 29 33 36 36 39 39 41 42 47 48 50 51 56 58 62 62 66 72 80 3

FORWARD From an outcome -and performance- based management perspective, controlling public expenditure depends on the efficiency of public policies. Gender Responsive Budgeting is one of the key instruments, as it is based on a clear analysis and evaluation of the budget’s impact on the population as a whole, while taking into account their differentiated needs.

Gender Responsive Budgeting draws attention to the fact that equality between men and women is not a minor social issue, but rather an essential component of public and macroeconomic policies and the overall human development model.

In Morocco, the integration of this approach into the budget preparation and implementation process is part of a series of achievements and reforms that the country has undergone in recent years towards strengthening the principles of equality and equity between the sexes.

Our country started integrating the gender approach since 2002, culminating in the adoption of a new Organic Law n° 130-13 on the Finance Act promulgated by Dahir n° 1-15-62 on Shaaban 14, 1436 (June 2, 2015) according to a participatory approach involving various actors from the public financial scene. Article 39 of the new Law stipulates that «... the gender aspect shall be taken into account when setting objectives and indicators ...». In concrete terms, objectives and indicators must help to reduce inequalities between women and men and girls and boys in our society.

The launching of this draft guide on the integration of gender responsiveness in the ministerial department strategies and planning process marks the beginning of the process of GRB prefigurations under the 2018 Finance Act. It is highly valuable in the integration of this dimension in the budgetary cycles of ministerial departments.

In this respect, this guide enables - through a participative, voluntary and progressive approach - the effective integration of the gender approach in budget planning and programming.

I could not conclude my remarks without thanking the European Union Delegation for their invaluable contribution to the preparation of this reference document.

This guide is the fruit of a partnership based on common values, helping build a world that is more prosperous, more equitable, and ensures more solidarity and equality for women and men.

Centre of Excellence for Gender Responsive Budgeting

LIST OF ACRONYMS CEDAW

Convention on the Elimination of All Forms of Discrimination Against Women

DEU

Delegation of the European Union

GPE-ICRAM

Governmental Plan for Equality-ICRAM

GPSPWRP

General Programme for the Supply of Potable Water to Rural Populations

GPWSPRP

Grouped Potable Water Supply Programme for Rural Populations

GRB

Gender Responsive Budgeting

HCP

High Commission for Planning

HR

Human rights

ILO

International Labour Organization

KWDI

Korean Women’s Development Institute

MEF

Ministry of the Economy and Finance

MFSESD

Ministry of Family, Solidarity, Equality and Social Development

MDG

Millennium Development Goals

NGO

Non Governmental Organization

OECD

Organization for Economic Cooperation and Development

OLF RBM

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Organic Law on the Law of Finance Results Based Management

SDG

Sustainable Development Goals

SNA

System of National Accounts

STD

Sexually Transmitted Diseases

TBP

Three year Budget Programming

UDHR

Universal Declaration of Human Rights

EU

European Union

UN Women

United Nations Entity for Gender Equality and the Empowerment of Women

UNESCO

United Nations Educational, Scientific and Cultural Organization

UNESCO

Organisation des Nations Unies pour l’Education, la Science et la Culture

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1. INTRODUCTION 1.1. The purpose of this guide The purpose of this publication is to serve as a guide to mainstreaming a gender perspective into strategic planning and the budgeting process.

Written in the framework of the partnership with the European Union, this guide aims to facilitate the integration of gender sensitivity into sectoral strategies and budgets, by identifying the entry points of this dimension at all stages of strategic planning and budget programming.

This booklet, which serves as a normative framework to support the implementation of Organic Law No. 130-13 on the Finance Act in its gender component, also aims at strengthening the capacity of budget and planning officers at the level of each department to better integrate gender into their budget strategies and programmes.

Through concrete examples, checklists and key questions, this guide presents the methodology to be adopted in order to ensure the equity and effectiveness of sectoral strategies through better allocation of budgetary resources and consideration of gender responsiveness at all stages of the budget process.

This cannot be implemented without understanding the basic concepts and notions of gender, therefore the first part of this document is devoted to some basic prerequisite notions with a view to familiarizing oneself with the methods and practical tools needed for gender responsive budgeting.

The final part of the guide presents some good international practices in gender budgeting to highlight the lessons learned from countries that have successfully implemented GRB in planning and budgeting.

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1.2. Target audience This guide is intended for officers responsible for mainstreaming a gender perspective into the strategic planning and budgeting stages and in this regard addresses: - Officers in charge of planning.

- Financial officers.

- Persons in charge of programmes in the ministerial departments.

1.3. GRB as a strategic approach for the promotion of equality between women and men For several decades, Morocco has committed itself to promoting equality between women and men, as well as to protecting women’s rights, internationally and nationally.

Gender Responsive Budgeting (GRB) is one of the key strategic approaches to the promotion of gender equality and the promotion of women’s human rights.

At the international level, Morocco has been a pioneer in GRB. The GRB process at the level of ministerial departments and local authorities was initiated by the Ministry of Economy and Finance (MEF) in 2002. From the outset, GRB was closely linked to the budget reform on results based management (RBM).

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The new Organic Law No. 130-13 on the Finance Act of 2015 reflects the junction between RBM and the integration of the gender approach. Articles 39 to 42 set out the new presentation of sectoral expenditure by programme: the requirements of Organic Law No. 130-13 on the Finance Act are specified in the Annual Circulars of the Prime Minister and the Minister of Economy and Finance.

The Prime Minister’s Circular No. 4/2015 on the implementation of the provisions of the Organic Law No. 130-13 on the Finance Act (OLF) stresses «the need to take into account the gender aspect and any other relevant social criteria (...) when setting objectives and performance indicators.»

Judicial anchoring of GRB

The Convention on the Elimination of all Forms of Discrimination Against Women (CEDAW, 1979) Ratified by Morocco in 1993 New Constitution of 2011 Art. 19: principle of equality between women and men and of non discrimination The new Organic Law No. 130-13 on the Finance Act 2015 Results based budget management Gender aspect is taken into consideration in setting objectives and indicators Prime Minister’s Annual Circular on the stipulations of the OLF in terms of gender Memo from the Ministry of Economy and Finance GENDER RESPONSIVE BUDGETING: Operational mechanism to achieve equality as a constitutional principle

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2. DEFINITIONS & CONCEPTS 2.1. Reminder: What is the “gender approach”?

Gender includes three main dimensions: - gender as a sociological concept; - gender as a methodology for analysis and planning; - gender as a human rights based approach and a tool for change.

The Gender approach HUMAN SPECIES Sociological concept

Analytical method

social construct of feminine and masculine

making disparity and inequality between women and men visible

The Gender Approach

Men and Women have the same value as human beings

Based on human rights and tools for change

Women

Men

Women and men are equal because both are human beings

The three dimensions of gender approach

WARNING GENDER ≠ WOMEN’S SITUATION GENDER ≠ DESCRIPTION OF ROLES WOMEN AND MEN ≠ HOMOGENEOUS GROUPS WORKING WITH WOMEN ≠ WORKING FOR EQUALITY WORKING WITH BENEFICIARY WOMEN ≠ TRANSFORMATION TOWARDS EQUALITY

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A. Gender as a sociological concept: This represents the social relations between women and men, the social construct of the characteristics, values and norms attached to the feminine and the masculine by culture, education, family, institutions, etc.

In its sociological dimension, gender is therefore distinguished from biological sex.

All people are born with a biological sex, as a woman or a man. Biological sex does not change over people’s lives. On the other hand, gender refers to a social and cultural construct that varies from one country to another and from one culture to another, and which may even vary according to different groups within the same society.

- Gender is a dynamic construct: it varies from one culture to another and from one generation to another, and changes throughout people’s lives.

- Gender has a relational and structural dimension: gender structures the everyday life of women and men (roles, activities, responsibilities, etc.) and relationships between women and men.

- Gender is a relationship of power: relations between women and men are not symmetrical or egalitarian.

- Gender is a category that crosses with other variables: women and men are not homogeneous groups. The category «woman» or «man» can therefore be divided and differentiated according to age, educational level, socio-economic level, place of residence, special characteristics, etc. Similarly, the categories «young person», «person with disability», «person living in rural areas», etc. can be broken down into gender differentiated subgroups. Each specific group (e.g. women over 60 with a disability) will have specific characteristics and needs.

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B. Gender as a methodology for analysis and planning: Gender analysis refers to the examination of all differences in the conditions, needs, involvement, access and control of resources, goods and services, decision making powers and stereotypes in terms of roles, responsibilities and activities assigned to women and men on the basis of gender.

It allows for scrutiny of a problem or a situation of gender inequality by means of analysis grids in order to determine the specific elements related to the problem.

It is the identification and understanding of the roles and needs of men and women in a given social context.

It means: identifying the differences between the living conditions and the social position of women and men; examining the inequalities between women / girls and men / boys and examining their underlying causes; collecting sex disaggregated data.

C. Gender as a human rights based approach and tool for changing mentalities and practices: The principle of equality between women and men is based on the idea that women and men have the same value and importance because both are human beings.

It accords women and men the same rights, freedoms and opportunities in life.

And it implies the removal of all formal and real discriminatory barriers that prevent the real enjoyment of rights, freedoms and opportunities. The gender approach makes it possible to make inequalities visible so that they are taken into account in public policies and development programmes.

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To achieve the goal of equality between women and men, public policies will have to put in place equity measures. The gender approach is also a tool for raising awareness and changing attitudes.

We must not forget that the objective of this approach is not just to identify gender inequalities and injustices but also to change and transform them. To this end, public policies will have to act not only on the material conditions that cause these inequalities but also on their social and cultural basis.

DID YOU KNOW…

The preferred terminology in the United Nations is gender equality rather than gender equity. Gender equity implies an element of interpretation of social justice, usually based on tradition, custom, religion or culture, which is often harmful to women.

The use of the term «equity» for the advancement of women has been considered unacceptable. At the Beijing Conference in 1995, it was agreed upon to use the term «equality».

This decision was subsequently confirmed by the CEDAW Committee in its General Recommendation 28: «States that are party to the Convention are invited to only use the concepts of equality between men and women or of gender equality, not equity, in the treatment of men and women, in fulfilling their obligations under the Convention.

The latter concept is used in some jurisdictions, where it refers to the equitable treatment of women and men according to the needs of each individual.

It may be the same treatment or different treatment but considered equivalent in terms of rights, benefits, obligations and opportunities «.

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2.2. What is the connection between gender and budget?

The budget is a very important strategic tool for a government because it reflects its political priorities. It is also a technical tool that brings into reality the intervention of the State on the ground with an impact on women and men and, girls and boys.

At first glance, one might wonder what is the relationship between the figures compiled in the budget document and the situation of women and men and their relationships? Social reality is structured by the roles, activities, responsibilities and differentiated constraints of women and men. The relations between them are unequal, so the intervention of the State is not done on ÂŤneutralÂť ground.

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IMPACT OF BUDGET ON SOCIAL REALITY1 SOCIAL REALITY IS NOT NEUTRAL

TAKING GENDER INTO ACCOUNT IN BUDGETS STANDS ON 2 PRINCIPLES

A government’s revenues and expenditures have a differentiated impact on women/girls and on men/boys.

Example: In many countries, healthcare programmes in hospitals have sought to increase efficiency by using performance indicators such as “reduction of costs per treated patient”. This performance indicator led to: 1) reducing the provision of ancillary services such as laundry services, 2) discharging patients earlier. These measures had an impact on women, who on the one hand, had to spend more time doing laundry for their family members in hospital, and on the other hand, taking care of sick family members once they are discharged. So the gain in efficiency shown in this sector is actually a shift of costs towards women in households.

Because of their social and cultural gender roles, women have different needs and priorities than men, whereas public spending doesn’t always take this difference into account.

Example: Budget allocations in terms of “family unit” or “household” doesn’t take into account the differentiated needs of the members of a family unit by gender and by other variables (e.g. young girls, adolescent boys, people who are economically in charge of the family, women of reproductive age, etc.)

Since women are less represented in decision making positions, women’s priorities have less chance of being taken into account and reflected in the budget.

The decisions regarding budget distribution by sector (intersectorial) and between project in the same sector (intrasectorial) are mainly taken by men who are not always aware of the differentiated needs of women and girls.

Example: In many countries, we notice that when the rate of women’s representation in committees that decide on budgets increases, the budgets allocated to public services that are high priorities for women also increase (e.g. daycares, sanitary infrastructures, etc).

According to the Observatory for Gender in Public Service in Morocco, women make up 35% of personnel in public administrations. Although many of these 35% are middle management (73%), only 21.5% are in positions of responsibility.

Impact of budget on social reality1 For the data incorporated into the table, see: Observatoire Genre de la Fonction Publique au Maroc, Statistiques globales, http://www.ogfp.ma/page.asp?p=32 and Schneider, Katrin: Manual for training on gender responsive budgeting, p. 44.

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GENDER INEQUALITY CONDITIONS SOCIAL REALITY

2.3. What is “Gender Responsive Budgeting DEFINITION According to the European Parliament, GRB can be seen as «the application of gender main streaming in the budgetary process, and as such, it focuses on the analysis of the impact of public policies on women and men, integrates the gender perspective at all levels of the public budgeting process and aims to restructure revenues and expenditures in order to promote gender equality.»

Definition of the European Parliament2 The Council of Europe defined Gender Responsive Budgeting as follows: Gender responsive budgeting is an application of gender mainstreaming in the budgetary process. It means «a gender based assessment of budgets, incorporating a gender perspective at all levels of the budgetary process and restructuring revenues and expenditures in order to promote gender equality3».

A more recent and widely recognized definition of gender budgeting is “integrating a clear gender perspective within the overall context of the budgetary process through special processes and analytical tools, with a view to promoting gender responsive policies” Other authors, closely linked to the International Monetary Fund (IMF), define gender responsive budgeting more broadly as an approach that uses fiscal policy and public financial management instruments to promote gender equality and girls’ and women’s development4.

In short: Gender responsive budgeting aims to integrate the gender dimension into the planning and public finance process. The process of strategic planning and gender responsive budgeting leads to gender responsive budgets.

2

: European Parliament, Gender Budgeting. Establishing public budgets according to the gender perspective, 2003. : OECD, 2016 : Stotsky, 2016

3 4

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2.4. What is results based management and “gender responsive performance“ DEFINITION Results based management and gender responsive performance is an approach that consists in rationalizing public spending so as to improve the efficiency and effectiveness of public expenditure and the standard of living of men / boys and women / girls, giving priority to the outcomes that promote the implementation of these two principles.

- Defining the objectives of a given policy based on identified needs and priorities.

- Identifying the inputs and actions required to achieve the results.

The whole programming approach is therefore aligned with the expected results.

In practical terms, this implies: increasing performance by directing the budget towards results, ensuring efficiency and effectiveness and mobilizing all means at the central and territorial level; giving greater clarity to strategic choices while strengthening multi annual budget programming; strengthening budget deconcentration to promote local management and meet the expectations of men / boys and women / girls; improving good governance, with more equity, equality, participation, transparency, and accountability of managers.

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MEANS BASED

PERFORMANCE BASED

OBJECTIVE Use credits

OBJECTIVE Ensure efficiency of public spending and improve the lives of women/girls and men/boys

New programming approach

Setting objectives based on needs/priorities

Mobilising the resources needed to achieve these objectives

Evaluating rate of achievement of objectives and their impact on the population

GENDER SENSITIVE PERFORMANCE APPROACH

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NEW APPROACH TO PERFORMANCE BASED ON GENDER RESPONSIVE RESULTS reporting gender responsive outcomes

Writing up annual performance reports

assessing impact on target populations using preestablished gender responsive performance indicators

Measuring results

How do we mainstream the gender dimension?

Execution at a decentralized level local approach bringing together women and men beneficiaries

Gender should be taken into account starting from the definition of sectoral strategies in response to the baseline study of inequalities between women and men in the sector

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Clarification of sectoral strategies

definition of priorities in light of identified gender inequalities and gaps

Division into Action Programmes

setting gender sensitive operational objectives and indicators

Allocation of means budget allocation reflecting differentiated needs of target population

Programmes, projects and actions under these strategies should respond to the differentiate needs of women/girls and men/women, with the aim to reduce inequalities

2.5. What is a gender responsive result or outcome?

A result is a change that can be measured and described, arising from a cause and effect relation ship

IMPACT change in the living conditions of the population

EFFECT change in conditions for development/ institutional or behavioural change

A gender responsive result is

A result that does not consider social reality as neutral and homogeneous, but that takes into account gender based differences (roles, activities, duties, limitations, prohibitions, etc.) and those based on other variables.

A result that takes into account its impact on changes in relations and power balance between women and men.

PRODUCT operational changes/new capacities and skills/new goods or services

A result that contributes to equality between women and men.

The chain of results5 Actitivites

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Outputs or short-term results

Effects or medium-term results

Impacts or long-term results

: Schneider Katrin: Management based on gender responsive results, Social Development Agency, MSFFDS-GIZ, 2014, p.25

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2.6. What are the advantages of GRB? GRB is a strategy that is firmly rooted in democracy and good governance: It is a technical tool that helps the State and public actors promote equality between men and women and their fundamental rights in line with international obligations and the provisions of the Constitution.

It allows for greater efficiency and transparency in the use of public funds: the way budgets are built, implemented and evaluated is key in determining policy results.

It makes it possible to use public resources in a more targeted and effective way because it allows for better addressing the existing problems that cause inequalities between women and men.

It is a tool that accounts for and measures the reduction of disparities and the evolution of the situation of women and men in society and measures the evolution of equality indicators.

It is part of a participatory and collaborative approach involving civil society actors and international institutions.

It strengthens the skills of elected officials, ministries, public services, officials and agents responsible for drawing up or implementing budgets.

It contributes to a higher rate of growth.

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A recent study commissioned by the Ministry of Finance and Economy6 found that measures to promote equality between women and men, such as reducing gender discrimination in the workplace, increasing the negotiation power of women and the reallocation of mothers’ time to girls in order to increase their human capital could lead to an increase in the rate of economic growth between 0.2 and 1.95% annually.

A gender responsive budget involves: Knowing the extent to which men and women benefit from public spending and contribute to income.

Setting meaningful policy priorities, including gender equality, to verify and justify the effectiveness and efficiency of public spending.

Assessing the differential impact of budgetary policies and redistribution of resources on women and men or girls and boys and ensuring that analyses and impact are fully taken into account in all phases of planning and budgeting.

Ensuring that the distribution of credits corresponds appropriately and equally to the different needs and requirements of women and men or girls and boys.

: Ministry of Economy and Finance, OCP, Morocco - 2017

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GRB LEADS TO A WIN-WIN SITUATION FOR WOMEN, MEN, SOCIETY AND THE STATE Gender responsive budgeting is an approach that is applicable across all areas.

By taking into account the needs and expectations of men and women, gender responsive budgeting helps strengthen efficiency of politics and their budgets.

Gender responsive budgeting allows for better access to employment, justice, energy resources, etc. both for women/girls and for men/boys.

Gender responsive budgeting helps strengthen the quality, efficiency, coherence and transparency in the use of public funds.

Gender equality contributes to performance.

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Performance contributes to gender equality.

3. MAINSTREAMING GENDER IN THE STRATEGY OF MINISTERIAL DEPARTMENTS Gender mainstreaming is a process aimed at ensuring equal distribution of opportunities, resources and benefits among the different population groups.

Using this approach helps project managers / planners to identify, through a gender analysis, significant differences in the roles and responsibilities of women and men, in order to obtain information to make development policies, strategies and programmes more effective and more egalitarian.

In view of the provisions of the new OLF, the ministerial departments are hereby obliged to make relevant gender diagnoses accompanied by a precise definition of the objectives to be achieved in terms of reducing gender inequalities, while at the same time including in their policies, strategies and programmes, gender responsive objectives, outputs and indicators.

Within this framework, the next part of the guide highlights the different steps and actions to be implemented to successfully integrate gender responsiveness into sectoral strategies.

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3.1. Clarification of gender responsive sectoral strategies DEFINITION OF A STRATEGY A strategy is a planning activity used to set priorities, focus energy and resources, and strengthen programmes and projects. It should ensure that all public actors involved work on common results oriented goals, and that planned actions take into account external and internal changes.

It is a disciplined effort to arrive at fundamental decisions and actions that shape and guide planning and programming, with a focus on the future. Effective strategic planning articulates not only a vision and the actions necessary to achieve it, but also the instruments used to measure its results.

A gender responsive sectoral strategy is the result of a comprehensive reflection, taking into account the public interest outcomes of the programme, its environment, the expectations of its stakeholders and the resources allocated to it.

The development of the gender responsive sectoral strategy takes place in several stages: 1 Consulting with stakeholders and beneficiaries of the sector, ensuring that women and men are equally represented; 2 Analysing the external and internal positive and negative factors of the sector; 3 Determining the legal frame of reference: international and national, including the framework on gender equality and the promotion of women’s rights; 4 Identifying causal factors and objectives, taking into account that the two may differ for women and men; 5 Identifying public policy levers; 6 Identifying alternative policies; 7 Choosing the best policy, taking into account the potential of promoting equality between women and men.

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Stages of gender responsive strategic planning ENTRY POINTS TO GRB: GENDER RESPONSIVE BASELINE STUDY USING A PARTICIPATORY PROCESS

Identification of women/men beneficiaries

Identification of sector problems

Identification of partners

Gender responsive baseline study

Identification of other internal and external actors

Identification of inequalities between women and men in the sector

Analysis of sectoral context

Analysis of needs differentiated by sex and other variables

MINISTERIAL DEPARTMENT STRATEGY, ACCORDING TO ROYAL DIRECTIVES AND GOVERNMENT AGENDA GENDER RESPONSIVE PRIORITIES CHAIN OF GENDER RESPONSIVE RESULTS

GENDER RESPONSIVE INDICATORS

GENDER RESPONSIVE INDICATORS

PROJECTS/ACTIONS

PROJECTS/ACTIONS

PROGRAMME 3 SECTORIAL PROGRAMME TARGETED PROJECTS /ACTIONS

PROJECTS/ACTIONS

TARGETED PROJECTS /ACTIONS

PROGRAMME 2 SECTORIAL PROGRAMME PROJECTS/ACTIONS

PROJECTS/ACTIONS

PROJECTS/ACTIONS

PROJECTS/ACTIONS

PROGRAMME 1 (SUPPORT PROGRAMME)

ACTIONS ACTIONS ACTIONS ACTIONS

GENDER RESPONSIVE INDICATORS

COST ASSESSMENT 27

TAKE NOTE The strategy of a ministerial department must highlight the important structuring elements, without going into details, as well as the main strategic axes of the ministry within the framework of a medium term perspective (three years).

- It must be coherent with the government programme, in terms of general policy, as well as with sectoral specificities.

- It must be compatible with the mobilizable financial resources.

- It should contribute to equality between women and men in the sector.

- It should be as clear and synthesized as possible, able to be easily understood by all actors.

The strategic priorities of public action are translated into the objectives set out in the first part of the annual performance projects. This strategy is then translated into programmes.

What is a “gender responsive sectoral strategy�?

A gender responsive sectoral strategy ensures that: 1 The specific concerns and experiences of both women and men are taken into account to ensure that they benefit equally from the policy that is set out and implemented.

2 Inequalities between women and men are taken into account so that the objectives include equality between women and men.

Entry points

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Gender responsive diagnostic Sex disaggregated data

3.2. Entry point: A good gender responsive diagnosis and sex disaggregated data Gender responsive diagnosis is a key element in developing a sectoral strategy as well as relevant policies and projects that address real societal problems and their underlying causes.

A. Why is it important to carry out a good gender responsive diagnosis?

Diagnoses often tend to be “gender blind�, and consider that: - The problems identified affect women and men in the same way.

- Their needs in order to overcome these problems are the same.

- Gender inequalities in society have no relation to the identified problem.

However, society is composed of women and men with specific socio-demographic characteristics, with differentiated needs and with complex power relations between them.

All these specificities have EFFECTS and can be the CAUSE of the problems identified.

BENEFITS OF A GENDER SENSITIVE DIAGNOSIS Differentiated specific needs of the population are taken into account.

The differentiated contribution of women and men to the problems detected is taken into account.

Reality is neither distorted nor based on preconceived assumptions.

Gender inequalities are not reinforced.

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B. What information should a good gender sensitive diagnosis provide?

The analysis should provide two types of information: 1. Sex disaggregated targeted information on the situation of the population that is concerned by the sector strategy, programme and actions: - What are the practical needs and strategic interests of women and men?

- What are the differences between women and men in access to public services (e.g. education, health, electricity) and economic resources (e.g. loans, inputs)?

To be as relevant as possible, this analysis should include a number of variables: age, environment, occupational status, etc.

CHECKLIST FOR A GENDER SENSITIVE DIAGNOSIS • Does the identified problem affect women and men in the same way?

• What is the current situation of women and men in the area of intervention?

• What is the presence and representation of women and men in this field?

• What are the differences depending on age, educational level, economic status, environment, etc. of women and men?

• Do women and men have equal access to and benefit from resources and rights in the area of intervention? Why? • Are there objectives in the existing strategy that promote equality between women and men in the area of intervention?

• Are there already standards, resources and means in place to promote equality between women and men? What are they?

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2. Analysis of existing strategies and action plans: - To what extent have existing strategies and action plans taken gender into account?

- Do they need to be modified or adapted to take gender into account?

CHECKLIST FOR A DIAGNOSIS OF EXISTING STRATEGIES AND ACTION PLANS • What is the representation of women and men in the programme area of action?

• Over recent years, how has the representation of women and men in the field of action of the programme evolved?

• Who are the beneficiaries of the action? Who are the indirect recipients?

• Do women and men have the same responsibilities at home?

And outside the home?

• Is the presence of women and men equal in the decision making spaces of the action’s area of intervention?

• Does the difference in women and men’s availability affect access to services, resources, spaces, infrastructure, etc.? Of the scope of the action? Are there other factors that affect access to and control over programme resources and benefits?

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The analysis should collect: 1. Quantitative data by sex, taking into account other variables: - sex disaggregated analysis crossed with other variables (such as geographical area, age, social class, etc.); - calculation of the difference in percentage between women and men.

EXAMPLE Gender distribution index in the Ministry of Energy, Mines and Sustainable Development.

- % by sex (depending on the needs of the analysis, we could add for example % by age, by level of education, etc).

- % of women and men by programme.

- % of women and men in decision making positions.

2. Qualitative data by sex, taking into account other variables: A gender responsive qualitative analysis should collect disaggregated data that highlight the specific experiences and needs of women and men and the status of inequalities between them.

It should also produce data on: - the profile of women’s and men’s activities according to their social roles; - access to, control over and ownership of resources and benefits by women and men; - the differentiated practical needs of women and men; - the strategic interests of women and men; - the social position of women in relation to men in the sector of intervention; - factors influencing the situation of women and men.

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RECAP OF GENDER SENSITIVE DIAGNOSIS

Targeted information on the situation of the population concerned by the strategic plan, the programme and the actions.

Sex disaggregated Qualitative data Women

Analysis of existing strategies and action plans.

Quantitative data

MEN

Disaggregated by other variables: age, place of residence, socio-economic level, education level, special needs (disability), etc.

3.3. Gender mainstreaming in the definition of strategic priorities Strategic priorities should be defined in light of the identification of inequalities between women and men in the sector.

- Mainstreaming gender into strategic priorities has two dimensions: 1 A transversal dimension: the strategic focus must be in line with a human rights based approach and with the constitutional and legal principles (OLF) of equal opportunityand non discrimination between women and men.

2 A targeted dimension: a sectoral strategy may provide a specific focus for addressing specific problems experienced by women or men that are the cause and effect of gender inequalities.

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Example: Ministry of Health Synthesis of the Health Sectoral Strategy 2012-2016 FOCUS 1

Improving access to care and organization of services.

FOCUS 2

Strengthening maternal and child health.

FOCUS 3

Promoting the health of special needs populations.

FOCUS 4

Strengthening epidemiological monitoring and development of health vigilance.

FOCUS 5

Development of control of noncommunicable diseases.

FOCUS 6

Development and control of strategic health resources.

FOCUS 7

Improved governance of the health system.

Example of a sectoral strategy. In grey, the specific focus targeting the needs of women and girls .4

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Performance guide; Budget Management, Ministry of Economy and Finance, p.13.

CHECKLIST TO CHECK THE LEVEL OF GENDER RESPONSIVENESS OF SECTORAL STRATEGY • Was the definition of strategic objectives based on gender sensitive analysis?

• Are the strategies used in the development phase of the strategic plan broken down by sex?

• Have women from different social categories contributed to the definition of strategic objectives in the same way as men?

• Have the practical and strategic needs of girls and women been taken into account?

• Have gender focal points been consulted during the development of the strategic plan and its projects?

• Have gender issues relevant to the sector been identified?

• Are the targeted values of the indicators separately defined for girls/women and boys / men?

• Is a gender sensitive or gender specific indicator part of the monitoring system?

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4. GENDER RESPONSIVE BUDGET PLANNING AND PROGRAMMING The gender approach is one of the instruments that reinforces the results oriented and performance based approach to public financial management, as it is part of a precise analysis and evaluation of the impact of the budget on the entire population, i.e. men, women, boys and girls from social strata, taking into account their differentiated needs. It makes it possible to identify inequalities and deficits in order to better target interventions.

The new OLF aimed at adopting a new approach based on performance, transparency and accountability, is the chance - through the new mechanisms and instruments that it introduces - to integrate the concerns about equity and effectiveness stemming from the gender approach.

In this part of the guide, we shall look at the different stages of gender mainstreaming in the new approach to budget planning and programming.

4.1. Gender mainstreaming in the new approach to budget planning and programming Sectoral strategies are the basis for gender responsive budgeting and serve as a starting point for the results based and performance based management cycle.

To make them operational, each ministerial department develops a sectoral action plan that translates the visions and strategic axes of the sector into programmes and projects. Triennial budget programming (TBP) allows the calculation of the costs for the implementation of the sectoral action plans for three years.Then, the annual budget programming is based on the TPB and is prepared as a performance project that contains the programmes of a ministry.

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Definition of a programme and a gender responsive programme in line with Art. 39 of the OLF What is a programme?

A programme is defined as a coherent group of projects under one ministry or institution. Each programme has objectives that are defined in terms of general interest outcomes as well as quantifiable indicators that allow us to measure the results achieved.

EXAMPLE Ministry of National Education Mandatory schooling until the age of 15

What is a gender responsive programme?

Circular No 4/2015 from the Head of Government related to the implementation of the provisions of the OLF contains clear directives on the gender responsive performance approach. As for gender, it underlines the “necessity to take into account gender and any other social criteria that seems relevant (…) when setting objectives and performance indicators.”

EXAMPLE Ministry of National Education Mandatory schooling guaranteeing equity and equality

WARNING - The programmes should be built in a way that is consistent with ministry policies; - Programme structure should be stable in the event of a reconstitution of the government; - Programme structure should be exhaustive, meaning it should cover the full activity of the ministry; - The final structure of the programme should allow us to easily identify a chain of responsibility in implementation. It should be transposable within the administrative structure of the ministry.

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When talking about GRB, it is useful to distinguish between two dimensions: A large proportion of public expenditure goes towards public service salaries. Therefore, we should ask ourselves whether women benefit from public spending on wages equally.

This question does not only concern the number of women working as civil servants but also the administrative levels in which they are as compared with male civil servants.

In addition, we should ask ourselves whether women and men in management have the same opportunities and access to training and other benefits as well as being promoted in the hierarchy and, as a result, improve their professional status. If disparities are found, then measures need to be taken to correct this situation.

As service users, we should ask ourselves whether women have the same opportunities as men to have access to public services, such as education, health, water or sanitation services or justice. The most important question is whether their needs are being considered equally and equitably (e.g. are there separate toilets or dormitories for girls in schools and boarding schools?). Do poor women receive subsidies or assistance to be able to go to court to enforce their rights? Does health insurance cover domestic workers?

These two dimensions are reflected in the budget programmes, which we can also distinguish two types of: Multi purpose support and service programmes related to the issue of internal human resources and administrative management that can affect men and women in different ways.

Direct impact programmes, which target high quality public services that are available to women and men.

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4.2. Entry points for gender responsive budget planning and programming In principle, there are several opportunities to integrate gender into the budgeting process: - by defining gender responsive objectives; - by setting objectives that are relevant to the practical needs of girls/women in the sector; - by defining projects targeted at women and / or promoting equality between women and men; - by defining activities / measures to reduce disparities between women and men who are part of a project; - by defining performance indicators with different targeted values for women / girls and men / boys ; - by defining gender responsive performance indicators that measure the reduction of gender / male / female gaps as a result of a project / programme.

It is therefore necessary to determine: - How to set gender responsive objectives.

- How to identify measures to reduce inequalities between women and men.

- How to define gender responsive performance indicators.

- How to ensure that the gender aspect is reflected in the budget.

This, of course, should be consistent with the approach of results based management and gender responsive performance.

4.3. The definition of gender responsive objectives Any programme to be planned according to a results based and performance based management approach begins with choosing the outcomes to be achieved and a definition of the programme’s objective. In setting objectives, it is first necessary to identify and delineate the main problem to which the ministry wishes to respond.

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What is an objective?

What is a gender responsive objective?

An objective can be defined as the goal that an organization sets for itself over a specific period of time. It should be representative of the main aspects of the programme, clear, precise, easy to understand by everyone, and measurable by quantifiable indicators.

In sectors that target the population directly, such as healthcare, education or economic services, we must take into account when formulating objectives, inequalities between women and men which we have detected through the gender sensitive diagnosis.

EXAMPLES

EXAMPLES

Support programme

Promoting start up creation

Increase the efficiency of administrative management

Sectorial programme

The initial analysis has identified a series of obstacles facing young entrepreneurs.

If the initial analysis was gender sensitive, it must have used sex aggregated data and detected gender based gaps and inequalities. This analysis could detect that, compared to men, fewer women created a new business during the last five years.

Increase mobilization of water resources Delegate Ministry in Charge of Water.

NON GENDER RESPONSIVE OBJECTIVE: Increase the number of entrepreneurship initiatives in the private sector.

GENDER RESPONSIVE OBJECTIVE: Increase the number of entrepreneurship initiatives in the private sector and promote female entrepreneurship.

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TAKE NOTE: WHEN SHOULD WE TAKE GENDER INTO ACCOUNT • When the project targets people, i.e. women and/or men.

• When the project does not target people (infrastructure, construction, acquisition, etc.), then in this case.

- Whenever there are women and men involved in these infrastructures.

- Whenever the needs of women and men are to be taken into account.

4.4. The definition of projects targeted at women’s specific needs or gender responsive measures In some cases, projects targeting the specific needs of women should be defined to alleviate existing inequalities. International conventions for the promotion of women’s rights, including CEDAW7, allows for positive action for women to erase existing discrimination and gaps and achieve equality of outcomes for women and men.

In the example of promoting entrepreneurship, the project could be one that supports women wishing to start a business, by granting loans with bank collateral other than property deeds.

Indeed, let us not forget that, in comparison with men, one of the great inequalities suffered by women is the lack of property, which very often prevents them from having access to loans in the same conditions than men.

Thus, in certain sectors and for certain inequality problems detected, it is necessary and/or desirable to plan projects targeted at the practical and strategic needs of women. But in the majority of other projects, the gender aspect must be considered as a crosscutting issue.

: The International Convention used as a reference in terms of the protection of the human rights of women is the Convention on the Elimination of All Forms of Discrimination Against Women (CEDAW), adopted in 1979 by the United Nations General Assembly and ratified by Morocco in 1993.

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CONCRETELY As soon as you begin to define measures/actions to achieve the project/programme objective, you should always consider whether women and men or girls and boys have equal access to services provided and whether they benefit equally from planned actions. Often additional measures will be necessary to ensure this.

For example, in the case of vocational training, additional measures may include the provision of transportation, nurseries or the construction of dormitories for girls to enable women to participate.

4.5. The definition of gender sensitive indicators In a results and performance based management approach, the achievement of results is measured by performance indicators.

WHAT IS A PERFORMANCE INDICATOR? A performance indicator is a quantified representation that measures the achievement of a programme objective and makes it possible to evaluate as objectively as possible the achievement of a performance.

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TYPOLOGY OF INDICATORS

MEANS

PRODUCTS

RESULTS

Volume (physical unit) or cost of implemented means

The total products of an administration or a service

Comparison of results achieved with initial objectives

Example: Number of trainings carried out; Number of initial trainings carried out.

Example: Number of students graduated.

Example: Job placement rate of graduates; Retention rate in secondary education.

To ensure that both sexes benefit equally and equitably from the measures put in place and in order to avoid negative effects of the measures on one sex to the detriment of the other, it is important to define gender sensitive indicators.

WHAT ARE THEY?

WHAT DO THEY SHOW?

WHAT DO THEY INCLUDE?

Instruments to identify potential gender inequalities.

- Gender inequalities.

- Level of equality in different areas.

- Changes produced in the position of men and women.

Qualitative and quantitative data on everything that is measurable in the social world of women and men.

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EXAMPLE Instead of writing «an increase in the turnover rate of Moroccan companies of x%», we can make the following distinction: - «Increase in the turnover rate of enterprises headed by Moroccan women of y%» and «Increase in the turnover rate of enterprises run by Moroccan men of z%».

In order to measure differences and inequalities between women and men, all quantitative indicators should be disaggregated by sex. In terms of qualitative indicators, it is important to ensure that women and men can express their perceptions, judgments or attitudes in an equal way. In addition, gender responsive indicators and gender specific indicators should be defined in relation to the specific sector of the project/programme.

Gender responsive indicators: A gender responsive indicator is a mean of measuring changes in the gap between women and men over a period of time. For example, the literacy gap between women and men in a country: Reference index of male literacy rate = 1005.

In 1980, the literacy gap between women and men was 35%, in 2010 it was 60%.

Sex specific indicators: Sex specific indicators refer to changes in areas that relate to only one gender, for example, violence against women, or maternal mortality rate.

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This does not mean that the literacy rate in men is 100%, but that the existing rate (which could be 75% for example) is indexed by the number 100.

WHY IS IT IMPORTANT TO INCLUDE GENDER SENSITIVE INDICATORS? TO MAKE WOMEN AND THEIR EXPERIENCES VISIBLE: - Establish a cause and effect relationship between roles, obligations, responsibilities and activities based on gender and gender inequalities.

- Avoid gender blind data.

TO QUANTIFY GENDER INEQUALITY: - Find out the specific areas of inequality between women and men.

- Identify gaps between women and men.

TO RAISE AWARENESS: - Show situations of inequality.

- Assess inequalities in the position of women compared to men.

- Think about formal and informal barriers to real equality between women and men.

TO FORMULATE MORE EQUITABLE ACTIONS: - Know the impacts of an action in terms of reproduction or transformation of gender inequalities.

- Adjust actions to the practical needs and strategic interests of women and men.

TO CREATE NEW TOOLS FOR PROJECTS: - Have sex disaggregated data in different domains at different times.

- Being aware of the changes that have taken place in men’s and women’s circumstances.

- Assessing GRB’s overall effectiveness and success in programmes, projects, etc.

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Be careful, in order to assess the performance objective as objectively as possible, it is necessary to combine quantitative and qualitative indicators!

EXAMPLE: Quantitative data obtained: Gender distribution index in Ministry X % total

Women

Men

100

46,42%

53,58%

BUT THESE FIGURES DON’T TELL US ANYTHING ABOUT THE FOLLOWING QUESTIONS: How are men and women distributed in the different departments?

What is the consequence of the overrepresentation of one of the two sexes in management positions?

Do women and men have the same possibilities and opportunities to be promoted to management and decision making positions?

We need qualitative analyses to interpret these figures and understand what they aren’t showing.

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4.6. Gender responsive budget programming The final step in the ÂŤresults based and performance based managementÂť approach involves calculating the costs required to implement the project/programme and achieving the outcomes measured by the performance indicators.

For this purpose it is necessary to distinguish and use three categories of expenditure: - Expenditure targeting the institutionalization process of gender equality as a crosscutting objective in a sector.

For example: the development of guidelines and guides on gender mainstreaming, the organization of gender workshops and trainings, and the installation of gender focal points.

- Expenditures targeted specifically at women or girls to ensure equal access to social and economic services.

For example: scholarships for girls, literacy courses for illiterate women, credits/loans for women entrepreneurs.

- Expenditures required to close gaps between girls and boys or women and men in a given sector.

For example: If the illiteracy rate for girls over the age of 10 is 54.70%, while the illiteracy rate for boys is 30.80%, we must calculate the cost of reducing the illiteracy rate to 30% girls8.

: HCP data for 2004

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4.7. In brief, how do we mainstream gender in programmes and projects?

In principle, the steps to mainstreaming the gender perspective into programmes/projects follow the same approach as the planning of sectoral strategies.

SO REMEMBER! - All planning should start with a gender responsive situation analysis to understand the gender gaps and their underlying causes.

- Gender responsive outcomes and objectives need to be defined on the basis of disparities detected in the gender responsive situation analysis.

- From there, measures to address the major problems and reduce the gender gaps should be defined, either in a project targeted at women or as a crosscutting approach in a project targeted to women and men.

- To measure the achievement of gender responsive outcomes, gender responsive indicators need to be defined. All other indicators of human dimension should have different targets for women and men or girls and boys.

- Finally, the costs of achieving gender responsive outcomes - measured by performance indicators - must be calculated. Do not forget to include costs for the necessary measures to ensure the same benefits for women and men!!

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CHECK IF YOU’VE THOUGHT OF EVERYTHING! ONE LAST CHECKLIST… • Is the design of the programme/project based on a gender sensitive situation analysis?

• Does the definition of objectives and measures correspond to the problems and their underlying causes identified in a gender sensitive situation analysis?

• Have women contributed to the definition of objectives and measures?

• Have the needs of girls and women been taken into account?

• Are women equitably represented in the decision making positions in project planning and budget allocation?

• Have gender focal points been consulted during the development of the project?

• Have gender equality issues relevant to the project been identified?

• Are the statistics used in the project identification phase disaggregated by sex?

• Has the dimension of unpaid work (mainly women) been taken into account in planning and budgeting?

• Are the targeted values of the indicators separately defined for girls/women and boys/men?

• Is a gender responsive or gender specific indicator part of the project monitoring system?

• Has a budget been allocated for the implementation of measures targeting the reduction of gaps between girls and boys or between women and men?

• Are the targeted values of performance indicators separately defined for girls/ women and boys/men?

• Has a gender responsive or gender specific indicator been defined?

• Can the project contribute to the achievement of SDG gender indicators?

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5. GOOD INTERNATIONAL PRACTICES IN GENDER RESPONSIVE BUDGETING Over the past decade, more than 80 gender responsive budgeting initiatives have been established around the world, and their numbers are steadily increasing. Yet there is no one model that is applied by all countries, but rather a wide variety of GRB practices in the countries where it has been implemented.

In many countries, GRB is part of the budgetary reforms towards results based and performance budgeting, as is the case in Austria, Belgium, South Korea, Kenya and Rwanda.

This system makes it possible to target relevant gender responsive objectives at sectoral level. Several countries have introduced a system to classify expenditure according to its degree of contribution to promoting gender equality (e.g. Nepal, India, Ecuador, European countries) and/or a system for analysing impact of expenditure on the relationship between women and men (e.g. the «budget scan» of Belgium and Austria). Other countries have increased transparency and accountability through the publication of gender related budget reports (e.g. France, Rwanda) or through performance contracts between the Ministry of Finance and sectoral departments/local communities (e.g. Kenya and Rwanda).

This section of the guide presents the experiences of five countries with a performance based budgeting system similar to the Morocco’s one.

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5.1. GRB in European countries Austria The approach In Austria, GRB was introduced as part of performance based budgeting put forth in the budget law, and was widely promoted by the Director General of the Department of Budget and Public Finance of the Ministry of Finance.

Since 2009, the Austrian Constitution now includes GRB as a requirement at all levels (central, federal and municipal). The constitutional provisions provide for: - Art.13, para. 3: «The Federation, the States and the Municipalities must strive to ensure the effective equality of men and women in their budgetary management»; - Art.51, para. 8: «In the budgetary management of the Federation, the fundamental principles of impact guidelines must be respected, taking into account the objectives of effective equality of men and women, transparency, efficiency and the most faithful representation possible of the financial situation of the Federation»; - Art.51, para. 9: «Specific features [...] shall be established by federal laws... in accordance with the provisions of paragraph 8. In particular: 1. Measures for impact oriented administration, taking into account the objective of effective equality of men and women».

The provisions require that each chapter of the annual budget statement (equivalent to Performance Projects) have results based objectives, with at least one objective directly related to gender equality among a maximum of five results based objectives.

Therefore, each ministry has an important role to play in implementing GRB, which requires additional capacity building for the ministerial officers in terms of gender expertise.

Moreover, the country has an independent body involved in the implementation of GRB.

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The Austrian model is also exemplary because of the government’s obligation to undertake an ex ante gender impact assessment on any regulation. The new impact assessment process, introduced in 2013 for all laws and ordinances, contains an explicit set of rules for this type of assessment, accompanied by a new manual and training for users. It also includes mandatory ex post assessment. The results of impact monitoring & evaluation (ex post) are regularly published on the website: www.wirkungsmonitoring.gv.at The results The draft budget for 2013 contained 123 outcome targets, of which 28 were gender equality goals, each with an average of 2 to 3 performance indicators.

The objectives of the ministries include objectives directly linked to the problems identified in the different sectors: - higher female participation in the labour market; - improving the health status of men over 50; - the reduction of the gender pay gap; - improving road safety for men under 25, etc.

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Vienna – a model GRB city: At the local level, the city of Vienna (Austria) began working on the gender approach in 2000, in particular to make it a transversal strategy for the entire municipality. The objective is to better respond to the needs and demands of all its citizens, and thus to improve the quality of public services. This is achieved through evaluations and taking into account all users of public services, not only from a gender perspective but also taking into account other variables. In particular, it has included GRB in the draft budgets since 2006; it reviewed all the parts of the budget from a gender perspective and outlined, in a separate chapter, who benefits from the various items in the budget. The city then worked on the structural and systematic implementation of the gender approach by focusing activities on awareness, knowledge transfer, evaluation extension and methodology. Municipal officers in charge of gender equality have also been appointed.

Based on gender responsive diagnoses, several actions have been implemented to improve the lives of women and to promote a transformation of relations between women and men.

Sample actions include: Urban planning – cemeteries After studying visitors to the cemeteries, it became clear that the majority of them were elderly women. To adapt the cemeteries to their needs, the municipal service improved and facilitated access (e.g. benches), with clearly visible signs and secure toilets.

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Security in public spaces Measures to improve safety in underground car parks have been put in place: better lighting, visibility of entrances and exits, installation of surveillance cameras, recruitment of security personnel, parking places especially reserved for women, visible to security agents and close to exits and elevators.

Education integrating gender equality in childcare centres Gender responsive education is applied in many childcare centers in Vienna. In order to do this, the teachers are men and women, and use teaching methods that are free of stereotypes in terms of games, subject material and songs, in order to avoid the roles traditionally linked to one sex or the other.

Belgium The approach In 2007, the Belgian Government adopted a law aimed at integrating the gender dimension into all federal policies in order to fulfil the commitments made in the Beijing Platform for Action. This law stipulates that at the beginning of each term of office, the Belgian Government must agree on gender equality objectives. A «gender note» specifies the appropriations allocated to achieve these objectives in each department and service of the State. This «gender note» makes it possible to calculate the total amount allocated for the promotion of equality between women and men and thus serves as a tool for accountability.

In addition, the law requires an exante evaluation of the differential impact of public policies and budgets on women and men.

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To this end, Belgian authorities have developed the ÂŤbudget scanÂť tool. According to the law, each minister is responsible for the development of gender indicators and must ensure that all statistics are disaggregated by sex. In order to better coordinate the actions of the various ministerial departments, an interdepartmental coordination group was set up. In addition, an institute for equality between women and men was established with the mission of supporting ministries and providing guidelines.

According to the memorandum sent out by the Federal Public Service for Budget and Control of Management, each public entity must divide its expenses into three categories: 1) Expenditures that are irrelevant to gender.

2) Expenditures targeted at promoting equality between women and men.

3) Expenditures targeted to the majority of the population with a differentiated impact on women and men.

The results The Minister of Defence in charge of Public Service has begun to integrate the gender dimension in the revision of salaries according to rank, recruitment policy, training procedures and the development of new working systems, including working remotely and part time work. The Ministry of Justice takes into account the differences between women and men in the development of a policy targeted at prisoners.

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5.2. An Asian country: South Korea The approach In Korea, the performance based approach was introduced in 2003. The GRB initiative is largely the result of a citizen movement combined with international efforts to mainstream gender into public policy. The research and development of GRB methodology was initiated by the think tank of the Korean Women’s Development Institute (KWDI).

This organization has set up a broad consulting process by organizing international symposiums, study abroad programmes and by organizing a GRB Forum (composed of government officials from ministries and agencies, academics, journalists and civil society groups). All results were shared on the Gender Budget Net, a website developed for this purpose. The outcome of this consultation process was the 2008 Gender Status Pilot Project.

Korea ascribes to the model of ex ante gender budgeting, where the gender approach is integrated into resource allocation and in the performance approach. It also uses benchmarks for a gender analysis of the budget and uses a gender approach to expenditure reviews. In addition, Korea has put in place administrative measures to ensure the anchoring of GRB. In particular, it sets forth: - Guidelines from the central budget authority on how to apply GRB; - The establishment of an advisory expert group to advise on the application of GRB; - Training and capacity building in the use of GRB; - Interdepartmental working groups to exchange best practices on GRB; - An annual memorandum containing details and instructions on the application of GRB. Since 2006, article 26 of the ÂŤNational Finance ActÂť obliges the government to prepare an exante report on the impact that the budget should have on both sexes and to include its results in the national budget.

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Among other things, this Act forces the government to: - Assess the extent to which the national budget could have different effects on women and men and ensure that the results of the evaluation are reflected when drafting the budget (Article 16) - (I) Prepare a report on the way in which the national budget will affect women and men in different ways. (II) Include in the Gender Responsive Budgeting Declaration the expected results in terms of improving equality, GRB objectives and gender based comparative analysis of programme beneficiaries (art .26).

- Include in the budget plan submitted to the National Assembly a statement on GRB (art. 34).

- (I) Prepare a report that assesses whether women and men benefit equally from the budget and whether the budget has been implemented to reduce gender inequalities. (II) Include in the gender budget, budget implementation reports, analysis and assessment of the effects of sex aggregated budgeting on gender equality (art. 57).

The results The famous case of public toilets «for the happiness of women» in Seoul: There is often a long queue for women’s toilets, as there are fewer sanitary facilities in the women’s section of public restrooms than in the men’s. However, women take longer to use them (the average time for men is 1 min 24 sec, and for women 2 min 30 sec). This analysis led to the amendment of the Public Toilets Act. Article 7 (Standard for the Construction of Public Toilets) stipulates that in all newly constructed public facilities the total number of toilets in women’s washrooms should be the same as or higher than that of men.

This requirement resulted in a performance indicator disaggregated by sex.

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This initiative was incorporated into the famous policy of the metropolitan city of Seoul ‘Happiness for Women Project’ in 2007. This project was designed to answer the problems encountered by women in the urban space. Based on a survey of 2,444 citizens, the use of public toilets was considered to be one of the problems affecting women more than men (67.4%). The city of Seoul has even designed a «Happiness for Women» certification plaque placed on public facilities that meet the criteria of the project7.

5.3. GRB in sub Saharan African countries Kenya The approach In Kenya, the Ministry of Finance initiated the GRB process in 2001. Several studies initiated by the Ministry of Finance (e.g. analysis of the Ministry of Agriculture budget) showed that women and men do not benefit equitably from government spending.

The 2010 Constitution provides for gender equality in Article 27 (1) and anchoring of the gender dimension in public finances in Article 201 (b). The 2012 Law on Public Finances also contains several regulations related to GRB. The introduction of GRB in Kenya has been closely linked To budgetary reforms related to results based management and performance.

To reinforce this approach at the level of the ministerial departments, the Ministry of Finance signs performance contracts annually with sector ministries, branches, agencies and local administrations. These performance contracts set the performance indicators, including indicators that promote gender equality. Budgetary allocations are then to be used to achieve the specific targets of these indicators.

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http://english.seoul.go.kr/seoul’s-‘happiness-for-women-project’-joins-hands-with-the-un/

Kenya has also triggered the process of gender mainstreaming in the public procurement process. The performance contract between the Ministry of Finance and the public procurement advisory body is proof of this. The contract includes a component on gender mainstreaming, which requires the agency to address gender in a specific way.

This includes: - collecting gender based data to guide the institution in planning and programming; - identifying gender concerns, needs and priorities, and finding ways to address them; - sensitizing employees on gender institutionalization; - submitting quarterly progress reports to the National Commission for Gender and Development, etc.

The results The former PRSP/MTEF Secretariat launched a programme on gender mainstreaming in the national budget and in macroeconomic and sectoral economic policies in 2002. One of the results of the programme was the study of the Analysis of the Ministry of Agriculture Budget according to gender.

One of the findings was that the majority of farmers in Kenya are women. However, very few agricultural services target women directly. In fact, very few women were employed as agricultural extension service workers at the level of the Ministry of Agriculture. Culturally, it is poorly seen for male agricultural service agents to communicate directly with women farmers. The few women who were employed by the Ministry of Agriculture did not have the means to travel for meetings with women farmers. Indeed, the Ministry of Agriculture had only bikes with a side bar, not suitable for a woman. The conclusion of the study was therefore that the purchase of women friendly bicycles could contribute to a better communication of women workers with women farmers and thus contribute to increasing their productivity.

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Rwanda The approach GRB in Rwanda was launched by the Ministry of Finance in 2008 as an integral part of the results based budget reform at national and local levels. Initially, four sectoral departments (health, education, agriculture, infrastructure) and four districts piloted this initiative.

Entities had been asked to prepare «Budget Statements by Gender» for submission to Parliament. Since 2011, all ministerial departments and local authorities have been obliged to prepare budget statements. The budget statements in Rwanda contain both objectives targeted at reducing gender gaps in a sector/district as well as information on the number and level of public executives.

The instructions for the presentation of «Gender Budget Declarations» are included in the Annual Memorandum issued by the Ministry of Finance. The approach to developing gender budget statements is done in several steps: - gender disparities and their underlying causes are identified through a gender analysis; - based on the gender analysis, ministries/districts define their gender responsive out-come; - then, the objectives are translated into outputs; - products are stated as activities; - Finally, the budget (inputs) for various activities is calculated.

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To measure progress and achievement of results, gender responsive indicators are defined for different levels.

The adherence of the ministerial departments and local authorities to the requirements of the ÂŤBudget MemorandumÂť is monitored by the Gender Monitoring Office, which was established as an accountability mechanism. Since 2013, GRB is part of the new Organic Law of the Finance Act. The results Since the beginning of anchoring GRB in Rwanda, there has been a substantial improvement in the reproductive health of women. In addition, gender gaps in the education and labour market sectors have decreased significantly.

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6. ANNEXES 6.1. Case studies The case of the Secretary of State in charge of Water in Morocco8 The new Constitution of 2011 explicitly recognizes the equality of rights between women and men (Article 19) and also guarantees access to basic services provided by the State, including the right of access to water and a healthy environment for all citizens (Article 31).

In addition, the new Law No. 36-15 on Water emphasizes «taking into account the right to water and the gender approach in the management of water resources, in particular through the representation of women’s associations in institutions. The law also stipulates that «this bill is based on fundamental principles, including the public ownership of water, the right of all citizens to access to water and a healthy environment, water management in accordance with good governance practices, which includes consultation and participation of the various stakeholders, integrated water resources management by ensuring spatial solidarity, the protection of the natural environment and the promotion of sustainable development and the gender approach in the development and management of water resources».

In order to put the legal requirements related to equality between women and men into operation, on 6 June 2013, during its weekly meeting, the Government Council approved the Governmental Plan for Equality (ICRAM), which was drawn up according to a participatory process involving all relevant stake holders including the State Secretariat for Water with the Ministry of Family, Solidarity, Equality and Social Development as lead agency. This plan, covering the 2012-2016 period, is in line with the provisions of the new Constitution, the royal directives encouraging the emancipation of Moroccan women and Morocco’s international commitments in this area, in particular the achievement of the MDGs/SDGs. At present, the Plan is the official reference for all sectors for any gender mainstreaming action.

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Gender report, contribution of the Secretariat of State in charge of Water, 2017

Among the activities that the State Secretariat for Water has undertaken to implement are the following: Actions related to gender mainstreaming in the planning and budgeting process: 1. Institutionalization of equality mechanisms within government departments at the central, regional and provincial levels.

2. Strengthening the capacity of stakeholders to integrate the gender approach in budget planning and programming.

3. Capacity building of stakeholders for gender mainstreaming in budget planning and programming: gender mainstreaming in government grants and agreements with associations.

4. Creation of a guide on the role of women in rationalizing the use of water resources.

Actions targeted at beneficiaries to ensure equal access of women and men to water and sanitation: 1. Supplying drinking water and preservation of the environment.

2. Implementation of the programme to upgrade rural schools: sanitation, drinking water.

Action targeted on equality within the Secretariat: strengthening the representation of women in decision making positions in the public and semi-public sectors, with a view to achieving parity.

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Results: Regarding gender mainstreaming in planning and budgeting: A Gender Focal Point assigned to the Secretary General of the Ministry has been designated since November 2013. This gender focal point is responsible for monitoring the implementation of the GPE indicators for the 2012-2016 period under the Water Department, awareness-raising and training of Ministry officials and managers for gender mainstreaming in departmental policy, programmes and projects. Several trainings on the gender approach in general and GRB in the water sector took place. In addition, the State Secretariat for Water, in partnership with UN Women, has developed a strategy to institutionalize gender mainstreaming in the water sector.

Regarding equality at the departmental level: The rate of women in the Department has increased substantially in recent years.

The Department has 1,790 officials, 30% of whom are women. As for the hydraulic basin agencies, they have 783 officials, 20% of whom are women. In terms of access to positions of responsibility, the number of women in charge is 55, or 22% of the total number of people in positions of responsibility.

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Regarding equitable access to water: For drinking water access in rural areas, public powers have implemented the Drinking Water Supply Programme for Rural People (PAGER) since 1995, which has been managed since 2004 by the Office of Electricity and Drinking Water as a ÂŤProgramme of Generalization of the Drinking Water Supply of Rural Populations (PGAEPR)Âť. This programme is carriedout within the framework of a participatory approach, the aim of which is to sensitize the men and women of the beneficiary locations and to actively involve them in the development process. The process also gives people the opportunity to express their needs and give their opinions on technical and management issues; and therefore design drinking water supply projects with them, responding as much as possible to their needs and adapting to their financial and organizational capacities.

This programme to generalize the supply of drinking water in rural areas has had several positive benefits. Among other things, it has contributed to improving the education of children, especially girls, to improving the health conditions of rural populations and to creating income-generating activities for women.

In agreement with the Ministries of National Education and of the Habbous and Islamic Affairs, a programme for the supply of drinking water and sanitation to rural schools and Quranic schools has been implemented through the construction of latrines with septic tanks for girls, boys and people with disabilities, along with drinking water supplies.

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6.2. The Gender related targets of the Sustainable Development Goals Goal 1: End poverty in all its forms everywhere.

1.2: By 2030, reduce at least by half the proportion of men, women and children of all ages living in poverty in all its dimensions according to national definitions.

1.4: By 2030, ensure that all men and women, in particular the poor and the vulnerable, have equal rights to economic resources, as well as access to basic services, ownership and control over land and other forms of property, inheritance, natural resources, appropriate new technology and financial services, including microfinance.

1.b: Create sound policy frameworks at the national, regional and international levels, based on pro-poor and gender-sensitive development strategies, to support accelerated investment in poverty eradication actions.

Goal 2: End hunger, achieve food security and improved nutrition and promote sustainable agriculture.

2.2: By 2030, end all forms of malnutrition, including achieving, by 2025, the internationally agreed targets on stunting and wasting in children under 5 years of age, and address the nutritional needs of adolescent girls, pregnant and lactating women and older persons.

2.3: By 2030, double the agricultural productivity and incomes of small-scale food producers, in particular women, indigenous peoples, family farmers, pastoralists and fishers, including through secure and equal access to land, other productive resources and inputs, knowledge, financial services, markets and opportunities for value addition and non-farm employment.

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Goal 3: Ensure healthy lives and promote well-being for all at all ages.

3.1: By 2030, reduce the global maternal mortality ratio to less than 70 per 100,000 live births.

3.7: By 2030, ensure universal access to sexual and reproductive health-care services, including for family planning, information and education, and the integration of reproductive health into national strategies and programmes.

Goal 4: Ensure inclusive and equitable quality education and promote lifelong learning opportunities for all.

4.1: By 2030, ensure that all girls and boys complete free, equitable and quality primary and secondary education leading to relevant and effective learning outcomes.

4.2: By 2030, ensure that all girls and boys have access to quality early childhood development, care and pre-primary education so that they are ready for primary education.

4.3: By 2030, ensure equal access for all women and men to affordable and quality technical, vocational and tertiary education, including university.

4.5: By 2030, eliminate gender disparities in education and ensure equal access to all levels of education and vocational training for the vulnerable, including persons with disabilities, indigenous peoples and children in vulnerable situations.

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4.6: By 2030, ensure that all youth and a substantial proportion of adults, both men and women, achieve literacy and numeracy.

4.7: By 2030, ensure that all learners acquire the knowledge and skills needed to promote sustainable development, including, among others, through education for sustainable development and sustainable lifestyles, human rights, gender equality, promotion of a culture of peace and non-violence, global citizenship and appreciation of cultural diversity and of culture’s contribution to sustainable development.

4.a: Build and upgrade education facilities that are child, disability and gender sensitive and provide safe, non-violent, inclusive and effective learning environments for all.

Goal 5: Achieve gender equality and empower all women and girls.

5.1: End all forms of discrimination against all women and girls everywhere.

5.2: Eliminate all forms of violence against all women and girls in the public and private spheres, including trafficking and sexual and other types of exploitation.

5.3: Eliminate all harmful practices, such as child, early and forced marriage and female genital mutilation.

5.4: Recognize and value unpaid care and domestic work through the provision of public services, infrastructure and social protection policies and the promotion of shared responsibility within the household and the family as nationally appropriate.

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5.5: Ensure women’s full and effective participation and equal opportunities for leadership at all levels of decision-making in political, economic and public life.

5.6: Ensure universal access to sexual and reproductive health and reproductive rights as agreed in accordance with the Programme of Action of the International Conference on Population and Development and the Beijing Platform for Action and the outcome documents of their review conferences.

5.a: Undertake reforms to give women equal rights to economic resources, as well as access to ownership and control over land and other forms of property, financial services, inheritance and natural resources, in accordance with national laws.

5.b: Enhance the use of enabling technology, in particular information and communications technology, to promote the empowerment of women.

5.c: Adopt and strengthen sound policies and enforceable legislation for the promotion of gender equality and the empowerment of all women and girls at all levels.

Goal 6: Ensure availability and sustainable management of water and sanitation for all.

6.2: By 2030, achieve access to adequate and equitable sanitation and hygiene for all and end open defecation, paying special attention to the needs of women and girls and those in vulnerable situations.

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Goal 8: Promote sustained, inclusive and sustainable economic growth, full and productive employment and decent work for all.

8.5: By 2030, achieve full and productive employment and decent work for all women and men, including for young people and persons with disabilities, and equal pay for work of equal value.

8.8 Protect labour rights and promote safe and secure working environments for all workers, including migrant workers, in particular women migrants, and those in precarious employment.

Goal 10: Reduce inequality within and among countries.

10.2: By 2030, empower and promote the social, economic and political inclusion of all, irrespective of age, sex, disability, race, ethnicity, origin, religion or economic or other status.

10.3: Ensure equal opportunity and reduce inequalities of outcome, including by eliminating discriminatory laws, policies and practices and promoting appropriate legislation, policies and action in this regard.

Goal 11: Make cities and human settlements inclusive, safe, resilient and sustainable.

11.2: By 2030, provide access to safe, affordable, accessible and sustainable transport systems for all, improving road safety, notably by expanding public transport, with special attention to the needs of those in vulnerable situations, women, children, persons with disabilities and older persons.

11.7: By 2030, provide universal access to safe, inclusive and accessible, green and public spaces, in particular for women and children, older persons and persons with disabilities.

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Goal 13: Take urgent action to combat climate change and its impacts.

13.b: Promote mechanisms for raising capacity for effective climate change-related planning and management in least developed countries and small island developing States, including focusing on women, youth and local and marginalized communities.

Goal 16: Promote peaceful and inclusive societies for sustainable development, provide access to justice for all and build effective, accountable and inclusive institutions at all levels.

16.1: Significantly reduce all forms of violence and related death rates everywhere.

16.3: Promote the rule of law at the national and international levels and ensure equal access to justice for all.

16.7: Ensure responsive, inclusive, participatory and representative decision-making at all levels.

16.9: By 2030, provide legal identity for all, including birth registration.

16.b: Promote and enforce non-discriminatory laws and policies for sustainable development.

Goal 17: Strengthen the means of implementation and revitalize the Global Partnership for Sustainable Development.

17.18: By 2020, enhance capacity-building support to developing countries, including for least developed countries and small island developing States, to increase significantly the availability of high-quality, timely and reliable data disaggregated by income, gender, age, race, ethnicity, migratory status, disability, geographic location and other characteristics relevant in national contexts.

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6.3. Glossary Access and control of resources: This concept has three parts: resources, access and control. The first, resources, refers to means and goods, including economic (household income) or productive means (land, equipment, tools, labour, credit), political means (ability to lead, information and organization), and time.

Access and control have slightly different meanings. Access refers to the ability to use and leverage certain resources (physical, financial, human, social, political, etc.), while resource control also implies the ability to make decisions regarding the use of this resource.

Thus, women’s control over land means that they can have access to it (they use the land), own it (own the legal title) and make decisions about the sale or lease of land. Access and control of resources is a fundamental aspect of women’s empowerment and thus of achieving gender equality.

Gender Audit: A participatory gender audit is an instrument and process based on a participatory methodology to encourage organizational learning on practical and effective gender mainstreaming, at the level of the individual, work unit and organization.

A gender audit is essentially a «social audit» that falls under the category of «quality audits», which distin guishes it from traditional «financial audits». It examines whether internal practices and related support systems for gender mainstreaming are effective and mutually reinforcing and whether they are being monitored.

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The gender audit establishes a baseline, identifies gaps and challenges, and recommends ways to address them by proposing improvements and achievable innovations.

It also documents good practices in achieving gender equality.

A gender audit reinforces the collective capacity of the organization to examine its activities under the gender lens and identifies strengths and weaknesses in promoting gender equality. It monitors and measures progress in terms of equality and allows for owning gender equality initiatives and refining organizational knowledge in this area.

The ILO International Training Centre offers a certification process for gender auditors.

Activities: Actions undertaken or work undertaken to produce outputs. The activity mobilizes resources (inputs).

Examples: Organize learning sessions on agricultural techniques; Provide training on sexual and reproductive rights; Research the prevalence of STDS; Develop a communication programme on women’s entrepreneurship; Build wells; Building schools using green methods; Negotiate a partnership between the public service and the private sector on women’s access to credit; Allocate funds to civil society organizations for the organization of their receiving centres; Distribute food aid to adolescents in the secondary school cycle, etc.

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Empowerment of women and girls: The empowerment of women and girls has to do with their access to power and the control they exercise over their own lives. Empowerment encompasses raising awareness, building self-confidence, expanding choices, better access and control of resources, and actions to transform structures and organizations that reinforce and perpetuate discrimination and gender inequalities.

This means that in order to achieve empowerment, women must not only have the same capacities (education and health) and the same access to resources and opportunities (land and employment) but also the freedom to use these rights, capacities, resources and opportunities to make choices and make strategic decisions (as is made possible in leadership positions and participation in political organizations).

In addition, UNESCO states, «no one can empower anyone else: the individual is the only one capable of strengthening his or her own power to choose and express herself or himself, but institutions such as agencies International cooperation can support the process leading to the empowerment of individuals and groups».

Contributions to the advancement of women’s empowerment should facilitate the formulation of their needs and priorities and a more active role in promoting their interests and needs. The empowerment of women cannot be achieved in a vacuum: men must be involved in the process of change. Empowerment must not be seen as a zero sum game where the gains made by women necessarily mean losses for men.

Strengthening women’s power in empowerment strategies does not mean seizing power, or forms of power control, but rather alternative forms of power: the power to, power with and power within that has to do with using individual and collective strengths to achieve common objectives without constraint or domination.

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Gender equality (equality between men and women): It refers to the equal rights, responsibilities and opportunities of women and men, girls and boys.

Equality does not mean that women and men must become the same, but that their rights, responsibilities and opportunities will not depend on whether they are born male or female.

Gender equality assumes that the interests, needs and priorities of women and girls are taken into account, recognizing the diversity of groups of women and men.

Gender equality is not a women’s issue but should concern and fully involve men and women. Equality between women and men is seen as a human rights issue and a prerequisite and indicator for sustainable human development.

Gender Equity: The preferred terminology in the United Nations is gender equality rather than gender equity. Gender equity implies an element of interpretation of social justice, usually based on tradition, custom, religion or culture, often harmful to women. The use of the term «equity» for the advancement of women has been considered unacceptable. At the Beijing Conference of 1995 it was agreed to use the term «equality».

This decision was subsequently confirmed by the CEDAW Committee in its General Recommendation 28: «States that are party to the Convention are invited to use only the concepts of equality between men and women or of gender equality, not equity in the treatment of men and women, in fulfilling their obligations under the Convention.

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The latter concept is used in some jurisdictions, where it refers to the equitable treatment of women and men according to the needs of each individual. It may be the same treatment or different treatment but considered equivalent in terms of rights, benefits, obligations and opportunitiesÂť.

Outputs: Direct goods or services from the activities of an organization, policy, programme or initiative.

Examples: Agricultural technology provided; Training sessions provided; Contraceptive methods explained; Research report published; Research study completed; Communication brochures produced; Water treatment plan completed; Schools built; Food aid provided; Partnership established; Financing provided, etc.

Gender: The term ÂŤgenderÂť refers to the roles, behaviours, activities and attributes that a given society considers at a given time to be appropriate for men and women.

In addition to the characteristics and opportunities socially associated with men and women and the relationships between women and men and girls and boys, gender also refers to relationships between women and between men.

These attributes, opportunities and relationships are socially constructed and assimilated through socialization processes. They are linked to a specific, punctual and variable context.

Gender determines what is expected, permitted, and appreciated in a woman or man in a given context.

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In most societies there are differences and inequalities between men and women in terms of responsibilities, activities, access to and control over resources, as well as decision making opportunities.

Gender is part of a wider socio-cultural context, along with other important criteria for socio-cultural analysis, particularly social class, race, level of poverty, ethnic group, sexual orientation, age, etc.

Gender mainstreaming: Gender mainstreaming is the approach chosen (...) by the international community for the advancement of women’s and girls’ rights as a subset of human rights (...).

It is not a goal or an objective in itself. It is a strategy to achieve greater equality for women and girls compared to men and boys.

Gender mainstreaming is a process of assessing the impact of incidences on women and men of any action under consideration, including legislation, policies and programmes in all areas and at all levels.

It is a process to incorporate the concerns and experiences of women and men in the design, implementation, monitoring and evaluation of policies and programmes in all political, economic and social fields so that women and men enjoy equal benefits and so that inequality cannot persist. The fundamental objective is to achieve gender equality.

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Inputs: Financial, human, material and documentary resources used to produce outputs, through activities, and to achieve results.

Examples: funds, people, equipment, supplies, reports, agricultural inputs (seeds, plant protection products, etc.), vaccinations, contraceptives, sanitary equipment, weeklies, guides, books, etc Intermediate effects: A change that is directly attributable to the outputs of an organization, policy, programme or initiative. These are short term results that are usually manifested in improved awareness/knowledge in a field or in the access of beneficiaries to a service or product.

Examples: Peuhl women in Guinea are better acquainted with the risks and consequences of early pregnancy; Improved access to safe drinking water in the community; A recruitment process that gives women candidates more opportunities for positions of responsibility, etc.

Effect: Change that is logically expected once an intermediate effect has been achieved. These are medium term outcomes that are usually reached at the end of a project or programme and generally appear in the form of a change in behaviour or practices among right holders or duty bearers.

Examples: Increased use of drinking water in the Rabat/SalÊ/Kenitra Region; Greater confidence in the justice system; the reduction of violence against women; an increase in family incomes; an increase in women’s participation in the labour market, etc.

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Impact: The highest level of outcome that can be reasonably attributed to an organization, policy, programme or initiative in a decisive manner and which is the result of one or more effects (and intermediate effects). The ultimate outcome is usually the raison d’être of an organization, policy, programme or initiative, and takes the form of a lasting change in status among right holders and duty bearers.

Examples: Improving the health status of women in the Rabat/SalĂŠ/Kenitra Region; Reducing the vulnerability of women, men, girls and boys in a country affected by conflict; Better participation of women in the political decision making process; Better support for women working in the informal sector; Decent work for young women entrepreneurs in the maritime sector, etc.

Result: Used as a general term covering both outputs, intermediate effects and effects, as well as impacts. A result is a describable or measurable change, driven by a causal relationship.

Results can be described as immediate, intermediate, or ultimate.

Examples: Improving access to education; More girls who complete their intermediary education; Reduction of infant mortality; Increasing the scope of immunization; Improvement of gender mainstreaming in job descriptions; Increased capacity to deliver quality health services; The reversal of the spread of HIV/AIDS; Increased involvement of women in regional councils, etc.

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7. BIBLIOGRAPHY AND RESOURCES - Legislative and regulatory documents: - ­Constitution of 2011 ­- Organic Law n°130-13 relative to the Law of Finance promulgated by the Dahir n°1-15-62 of 14 Shaaban 1436 (June 2, 2015) ­- Decree No. 2-14-426 of 28 Ramadan 1436 (July 15, 2015) on the elaboration and execution of the budget laws ­- Prime Minister’s circular n°6 / 2016 dated 23/05/2016 A/S on the launching of the 4th wave of prefiguration of the OLF ­- Prime Minister’s circular n°4/2015 dated 18/06/2015 A/S on the launching of the 3rd wave of prefiguration of the OLF ­- Prime Minister’s Circular n°06 / 2014 dated 12/06/2014 A/S on the launching of the 2nd wave of prefiguration of the OLF ­- Circular of the Minister of the Economy and Finance n°1693/E dated 13/03/2017 relating to the development of performance projects (PP)

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- Procedural and supporting documents to the OLF: - ­Le guide de la performance ; Budget Directorate, Ministry of the Economy and Finance ­- Le guide des déterminants de la dépense ; Budget Directorate, Ministry of the Economy and Finance ­- Le guide de construction des programmes budgétaires ; Budget Directorate, Ministry of the Economy and Finance ­- Management dialogue and operationnal steering guide ; Budget Directorate, Ministry of the Economy and Finance ­- Rapport Budget Genre 2013, 2014, 2015 ­- Rapport sur le Budget axé sur les Résultats tenant compte de l’aspect genre 2015, 2016 ­- Feuille de route du préfigurateur. Example of the Ministry of Equipment, Transport and Logistics - Guides to GRB and to the gender approach: - ­Schneider, Katrin : Guide Pratique sur la Budgétisation Sensible au Genre dans le secteur éducatif au Maroc, Ministry of National Education and Professional Training ; SOFRECO, 2014. ­- Schneider, Katrin : Manual for Training on Gender Responsive Budgeting, BMZ-GIZ, 2007. https://www.ndi.org/sites/default/files/Manual for Training on Gender Responsive Budgeting.pdf ­- BSG composante 400, Ministry of National Education and Professional Training; http://www ogfp.ma/uploads/files/BSG%20Composante%20400.pdf ­- Guide de la Réforme Budgétaire. La nouvelle approche budgétaire axée sur les résultats et intégrant la dimension genre ; Ministry of Finance and Privatization, 2005. ­- Manuel d’intégration de la dimension genre dans la planification et l’élaboration du budget, Ministry of Finance and Privatization, UNIFEM, 2006.

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- ­Guide méthodologique en matière d’intégration de l’égalité entre les femmes et les hommes dans le processus de sélection, de recrutement, de nomination, de mobilité, de promotion et d’évaluation du rendement dans la fonction publique ; Ministry of Public Service and Modernization of Administration, ONU Femmes, http://www.mmsp.gov.ma/ uploads/file/Guide_methodologique_Integration_Egalite_processus_GRH.pdf ­- LABANI MOTLAGH, Sepideh : Guide sur l’Intégration Transversale de l’Égalité de Genre dans les Politiques Publiques, Ministry of Solidarity, Women, Family and Social Development, GIZ-Morocco, 2014. ­- Un pense genre pour l’élaboration du Projet de Performance (PdP) du Ministère délégué chargé de l’Eau, Delegate Ministry in Charge of Water, BTC Morocco, GIZ Morocco 2016 ­- Les essentiels du genre, n°1, Concepts de Base, Le Monde Selon les Femmes, http://www.mondefemmes.be/genre-developpement-outils_theories-analyse-essentielsgenre_1-concepts-base.htm ­- Les essentiels du genre, n°14, Genre et Budget, Le Monde Selon les Femmes, http://www mondefemmes.be/genre-developpement-outils_theories-analyse-essentiels-genre_genreet-budget.htm ­- Parlement européen, Gender Budgeting. Établissement des budgets publics selon la perspective de genre, 2003European Parliament, Gender Budgeting. Establishment of public budgets from a gender perspective, 2003.

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- Monograph: - ­AKHDI, Mohamed : L’évolution des droits de la femme au Maroc, 2013. http://www.medea.be/2013/10/levolution-des-droits-de-la-femme-au-maroc/ ­- ZERARI, Hayat : Femmes du Maroc entre hier et aujourd’hui : Quels changements ?

Recherches Internationales, n°77, 3-2006, pp.65-80. ­- BENARDI, Malika : Rapport National d’Analyse de la Situation : Droits humains des femmes et égalité entre les sexes. Maroc, Préparé dans le cadre du programme Euro Med Égalité Hommes-Femmes. Promouvoir l’Égalité entre les Hommes et les Femmes dans la Région Euro-Méditerranéenne (2008-2011) funded by the European Commission, 2010. ­- BERRADA, A., BENEGRINE, M : Estimation des coûts de la mise en œuvre des OMD. Expérience du Maroc, 2009. ­- Égalité de genre, politiques publiques et croissance économique au Maroc, Ministry of Economy and Finance, OCP Policy Center, 2017. ­- La femme marocaine en chiffres. Tendances d’évolution des caractéristiques démographiques et socioprofessionnelles, HCP, 2016. ­- Maroc : stratégie de croissance à l’horizon 2025 dans un environnement international en mutation, OCP Policy Center, 2015. ­- Le Budget-temps, ou l’enquête nationale sur l’emploi du temps au Maroc, 2011/2012, Main Results, 28 october 2014. http://www.hcp.ma/downloads/Enquete-Nationale-sur-l-Emploi-du-Temps_t18284.html ­- Gender Budgeting in OECD countries, Public Governance and Territorial Development Directorate, OECD Journal on Budgeting, Volume 2016/3, 2017.

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- Online resources: - ­Le Centre d’Excellence de la Budgétisation Sensible au Genre, Ministry of Economy and Finance, https://www.finances.gov.ma/fr/Pages/BSG/Accueil.aspx?m=Budget%20 Sensible%20au%20Genre - Observatoire Genre de la Fonction Publique au Maroc, Statistiques globales, http://www ogfp.ma/page.asp?p=32 - Le Haut-Commissariat au Plan, Indicateurs et Agrégats ventilés par sexe et par thématique, http://www.hcp.ma - Documentation sur la budgétisation sensible au genre, Genre en Action, http://www.genreenaction.net/Documentation-sur-la-budgetisation-sensible-au.html - Animations vidéo sur la Budgétisation sensible au genre, le Monde Selon les Femmes, http://www.mondefemmes.be/index.php ­- La budgétisation sensible au genre, Adéquations, http://www.adequations.org/spip php?article1869 - Gender Budgeting, L’institut pour l’Égalité des Femmes et des Hommes, http://igvm-iefh.belgium.be/fr/activites/gender_mainstreaming/application/gender_ budgeting - Gender Budgeting, European Institute for Gender Equality, http://eige.europa.eu/gender-mainstreaming/methods-tools/gender-budgeting - Gender Equality Unit, Council of Europe, http://www.coe.int/en/web/genderequality ­- Financing for Gender Equality, UN Women, http://gender-financing.unwomen.org/fr ­- Open Budget Portal, World Bank, http://wbi.worldbank.org/boost/tools-resources/topics general-techniquestopics/gender-budgeting

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Bd Mohammed V, Quartier administratif - Rabat - Chellah Phone : +212 (0) 5 37 67 72 68 Fax : +212 (0) 5 37 67 74 82 Email : cebsg@db.finances.gov.ma 86