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KEY MESSAGES

Gender-responsive budgeting is a powerful


tool for social transformation and can be used
to address inequality

Gender-responsive budgeting ensures that


gender equality and womens rights priorities

A CASE FOR
are reflected in policy discussions and result
in robust programmes that address womens
needs

GENDER Gender-responsive budgeting does not


necessarily mean an increase in overall

RESPONSIVE
budget; rather, it may involve increasing
spending on certain sectors that address
womens needs and reduce gender inequality

BUDGETING A rights-based framework that upholds


transparency and accountability, and which

IN MYANMAR
fosters broad civic participation, is central
to creating a successful gender-responsive
budget

1 INTRODUCTION people who decide the allocations but also the


structures and histories that inform how those
A countrys budget can be a powerful lever decisions are made. If a budget does not account
for social transformation. A budget is the tool for the different needs of women and men, it is
a government has to help it translate national gender-blind i.e., it perpetuates inequality
resources into allocations which meet the needs through biased spending. More often than not,
and aspirations of its population, and set the national budgets favour men and the groups,
country on a path to sustainable and equitable institutions and systems that are led by men.
development.
A participatory government budget, which reflects
Budgets are not politically neutral. What gets the needs of its people including women, whose
included in a budget is shaped not only by the voices are often marginalized can be used to put
BOX 1. WHAT COULD GENDER-RESPONSIVE
This briefing paper has been written by Jasmine Burnley (Oxfam), Melanie Hilton (ActionAid) Poe Ei Phyu (Oxfam) and Nilar Tun 3 WHY IS GENDER-RESPONSIVE BUDGETING BUDGETING IN MYANMAR SUPPORT?
(CARE) and is based on research in six States/Regions across Myanmar led by Paul Minoletti
IMPORTANT FOR MYANMAR?
Reductions in gender inequality: By helping to
In Myanmar, new and previously unforeseen prioritize spending on core services like health,
political, social and economic reforms are opening education and social protection, which are proven
up opportunities for change. In the landmark to benefit women and their families, and by
election of November 2015, 64 women were elected putting in place dedicated spending for policies
as Members of Parliament (MPs) to both upper like NSPAW and legislation to protect and prevent
and lower houses combined, comprising almost violence against women, gender-responsive
10 percent of all MPs; of this, 23 out of 224 seats budgeting could help reduce inequality and
went to women in the Amyotha Hluttaw (Upper suffering.
House) and 41 out of 433 seats went to women in
the Pyithu Hluttaw (Lower House). More than twice Budgets that respond to peoples needs:
as many women were elected to this government Globally, evidence finds that increasing womens
compared to its predecessor. 3 participation in governance typically leads to
decision making that is more responsive to
in place policies and spending that reduce gender propel Myanmar towards economic prosperity and
Myanmar has also made a commitment to tackling womens needs and preferences. 7 When budgets
inequality. Budgeting is a cross-ministerial process cement its democratic commitments.
gender inequality. In 2013, the government respond to peoples needs, allocation of national
that is central to how governments function.
launched its own National Strategic Plan for the resources is not just more equitable but also more
A participatory, gender-responsive budgeting 2 WHAT IS GENDER-RESPONSIVE efficient.
approach can challenge the deep structural forces Advancement of Women (NSPAW), based on
that systematically marginalize groups, especially
BUDGETING? 12 priority areas of the BPfA and the principles
of CEDAW. It calls on the government, non- The recognition of unpaid care work: Gender-
women.
Gender-responsive budgeting isa process governmental organizations (NGOs) and responsive budgeting can help account for unpaid
designed to incorporate gender dimensions in development partners to resource and implement care work within the home and community.
International policy instruments, such as the Beijing
all stages of the budget cycle. Budgets are a plans so that enabling systems, structures and Women carry out most of this work, but it is
Platform for Action (BPfA) and the Convention
powerful tool for ensuring that policy commitments practices are created for the advancement of usually undocumented and often undervalued.
on the Elimination of All Forms of Discrimination
are implemented. Gender-responsive budgeting women, gender equality, and the realization of This leads to decisions that fail to address
against Women (CEDAW), provide the architecture
explicitly recognizes that when it comes to policy womens rights. 4 womens unpaid care work or even increase the
for country-specific interventions that increase
promises, money talks without concrete spending burden of womens work inside and outside the
gender equality and promote womens rights. 1
allocations, progressive policies will not be turned Cultural barriers can often inhibit women from home for example, cutting funding for public
into reality. Gender-responsive budgeting therefore accessing essential services. At the same time, services, or designing infrastructure in a way that
In Myanmar, the budgetary process is largely
has five main aims: spending on budget lines such as health, education does not meet womens needs. This creates time
male-led; few women participate in formal decision
and social protection services which evidence poverty for women and reduces their chances of
making. Consequently, budgetary allocations that
To use gender-sensitive auditing and analytical shows overwhelmingly benefit women is very participating in the economy and in public life. If
target womens practical and strategic gender
tools to assess existing inequalities created by low in Myanmar. 5 There is also a need to invest unpaid care work is accounted for, governments
needs remain low. 2
multiple and overlapping social, political and in prevention of and response to gender-based can also choose to implement social transfers to
economic structures, and to identify policies violence. Ensuring that women can access these women to recognize this contribution. Transfers
This briefing paper has been prepared by ActionAid,
and budget allocations that could alleviate these key services is not only about realizing their rights, it like this do not only benefit women but their
CARE, the Womens Organisations Network
inequalities; is about building a healthy, skilled and economically families too, because when family incomes rise,
(WON) and Oxfam. It is based on a large study
To survey existing methods for revenue collection robust Myanmar which is, in itself, dependent women typically invest a greater proportion of that
by a research team covering six States/Regions
and expenditure to assess their positive and on boosting investment in these core services for income in goods and services for their children
(Ayeyarwaddy, Kachin, Kayah, Magwe, Mon and
negative impacts on reducing inequality, and women as well as men. This view was supported by (e.g. food and education) than men do.
Yangon), which involved 53 interviews and 13 focus
assess their impacts on womens heavy and women who were interviewed for this research.
group discussions.
disproportionate unpaid care work responsibilities; Greater budget transparency and deeper
To raise awareness on gender issues and develop While the Government of Myanmar urges political engagement: Budget transparency and
The studys results demonstrate just how important
policies to mainstream gender within various resourcing for the NSPAW to advance womens accountability in Myanmar are still very weak,
it is for Myanmar to adopt gender-responsive
phases of budgetary processes in order to embed rights, 6 there is little budgetary allocation to take and the new government needs to take steps to
budgeting in order to reduce inequality and help the
commitments to gender equality; this plan forward. Without funds to help incentivize improve overall transparency and accountability
country achieve its development goals. However,
To promote accountable and transparent officials, redesign curricula, ensure that women and within the budget process. Putting in place
for gender-responsive budgeting to succeed,
processes that nurture peoples participation in the girls are able to access core government services, measures towards gender-responsive budgeting
budgetary processes (including revenue collection
decision making processes that affect their lives; and reach out to the public with messaging and would go some way to getting women and
and spending) must be redesigned to be more
and awareness-raising campaigns, it is unlikely that this men actively participating in the governance of
participatory. They should include mechanisms that
To alter expenditure and revenue collection to policy commitment will turn into reality unless the their country. It would help individuals to make
promote accountable and transparent governance
strengthen gender equality and monitor/evaluate government takes steps towards gender-responsive informed and effective choices and engage in
and reflect the needs of men and women. Above
the efficiency of these allocations. budgeting. Box 1 outlines the areas where gender- public dialogue in order to increase peoples
all, budgets that embed gender equality in policy,
responsive budgeting could make a real impact. overall wellbeing. 8
as well as prioritizing its implementation, will help to
Development Affairs Organizations are an
4 HOW DOES MYANMARS BUDGET WORK? The Tampon Tax additional form of municipal government in urban
Womens rights advocates the world over are areas, which operate at the Township level.
Myanmars financial year runs from 1 April to calling for governments to lift taxes on essential These organizations differ from other levels of
31 March. Between September and November feminine sanitary products such as pads and subnational governance in the following ways: (1)
each year, State-level ministries/departments and tampons. In a TIME Magazine interview, president they are the only subnational governance entity
State Owned Enterprises (SOEs), submit budget Obama stated that taxing these items as luxury entirely under the control of State governments;
proposals to the State Budget Department. After goods is probably because men wrote the (2) they are entirely self-funded (i.e. they rely on
reviewing and editing these proposals, the budget laws. revenue they collect through taxes, fees and
is submitted to the Chief Minister, who presents it charges levied on citizens and businesses in their
to Parliament for approval. Each November, State Township they do not receive transfers from
and Regional parliaments, together with Union line the budget is discussed and debated in the Union higher levels of government); and (3) they have
ministries, submit their annual budget proposals Parliament between January and March. The a considerable level of discretion over how their
to the Vice President and Financial Commission budget is enacted at the beginning of April. See funds are spent. 9 This makes them an important
for approval. After review and any adjustments, Figure 1 below for how Myanmar collects revenues. level of administration to engage with on gender-
responsive budgeting.
Figure 1: Funding Myanmars budget how revenues are collected
Areas that are under the control of Non State
Authorities or Ethnic Armed Groups, levy
taxes and fees from people, and directly provide
them with public services. A number of Ethnic
Armed Groups also permit certain other local
organizations to provide public services in areas
they control. 10

UNION BOX 2: LOCAL DEVELOPMENT FUNDS distribution is dependent on the size of population)
over the course of four years, towards local
SUBNATIONAL infrastructure. 11
The government (STATE / REGION) DISTRICT There are a growing number of local development
at Union level has TOWNSHIP funds in Myanmar, which (along with Development
Affairs Organizations) are starting to offer the first Village Development Plan (VDP): Launched
access to six main Funding District-level VILLAGE WARD in early 2015 and run by the DRD, the VDP is
sources of finance: mechanisms governments Township real opportunities for local authorities to develop
spending plans based on local priorities. These designed to help villages create strategic and
include: have no authority authorities are Village tract/ward integrated development plans that will inform
tax revenues raised to allocate responsible authorities are funds are supported by a variety of actors a
mix of development partners and government planning at higher levels. Villages included in the
net profits from by subnational funds. They for collecting responsible for scheme each receive 10m kyat to fund selected
state-owned governments are responsible most taxes, and collecting some financing and vary in the extent to which they
involve the public in consultation or decision development projects. While a Township Multi-
enterprises and transfers from the for monitoring, for enacting taxes, which are Sectoral Planning Team decides on allocations,12
returns from Union government administrating, expenditure passed up to making around allocations:
there are processes to involve villagers in project
ownership of local development and reporting to directives from the higher levels of decision making through Participatory Rapid
natural resources, funds higher levels of Union and State government, such Constituency Development Fund (CDF):
Transfers of 100m kyat per year directly from Appraisal techniques and village development
and other non-tax funding from government. Parliaments. as the Land Tax. committees.
revenue (fees, fines international the Union level to each Township in Myanmar.
and penalties) development The vast majority The village Decision making on how to spend the funds
rests with two MPs that represent the Township Green Emerald Fund (GEF): Launched in 2014,
internal borrowing partners. of tax revenues administrator can the GEF is administered by the DRD. Selected
(i.e. borrowing from collected at collect unnamed at Union level, and two MPs that represent the
Township in the State parliament. The CDF offers villages receive a fixed amount of 30m kyats
Myanmar citizens township level taxes for various ad- (the fund value varies between Townships, but
and/or institutions) are passed up hoc purposes, such no explicit role for communities in budgetary
decision making. is fixed per village). The money is distributed
external to higher levels as irrigation repair, as loans to individuals for agricultural and other
borrowing (i.e. of government. village celebrations entrepreneurial activities. Interest rates are low
borrowing from Most goes to the or sporting events. National Community Driven Development
Project (NCDDP): Funded by grants and loans (between 0.5 percent and 1.5 percent a month).13
foreign citizens Union budget, the An elected village management committee (in
and/or institutions) rest goes to the administered by the World Bank, this project is run
by the Department for Rural Development (DRD). which womens participation is very limited)
printing money State/Region and decides whether to grant loans to applicants,
aid grants from Township budgets. Village Tracts in pilot areas set up committees,
which allocate annual block grants (fund based on selection criteria of proposals submitted
other countries. and poverty ranking.
Defence 12
6 6
Energy 17

4
3
3
Reforms (201215). This framework represents a capital and current spending. Critically, it is difficult
5 Key findings
0
Figure 2: Overview of Budget Allocations for commitment by government to reduce gender gaps to gauge exact spending by sector as this does
Others Transport
Transfer to States
Agriculture,
and Regions
Border,
sheriesHome,
and forests
Foreign, Immigration
Myanmar in literacy among primary schoolchildren and to not align with spending by ministry. For example,
Do current budget allocations match do more to prevent violence against women and total government spending on education includes
Myanmars development goals? Finance and revenue human trafficking.16 It also includes an important not only spending by the Ministry of Education,
Others
7%
11%
commitment to improve maternal health.17 All of but all money spent on education. As many as 17
Myanmars spending on health, education and these are threatened by low allocations. ministries operate their own universities, offering
social welfare is extremely low. Expenditure on Pensions, Gratuities and rewards
specialized training to citizens, but this spending is
2%
education and health has seen big increases Transport More than halfway into the financial year, the Union recorded separately under each of the respective
between 2011/12 and 2014/15, but decades Health, education and social welfare 4%
9% government submits a supplementary budget to ministries and is not consolidated in the publicly
of under-investment in these sectors means Transfer to States and Regions Parliament for approval. This typically results in available data as spending on education.19 There
Construction
that Myanmar has a long way to go on scaling 6% 8% increased expenditure allocations across all line are also gaps in the governments budget, which
up the needed increases. At the same time, Industry Agriculture, sheries and forests ministries and States, although this increase is far make it impossible to build a comprehensive picture
spending on social welfare has actually fallen, 4% 6%
from uniform. of overall allocations.
Border, Home, Foreign, Immigration
both in absolute terms and as a share of the 3%
budget. In 2014/15, spending on social welfare Power
Is Myanmars budget process transparent and Disaggregated data that is easily available and
11%
was only 0.1 percent of total government is budget information readily available to the accessible to civil society is crucial to analysing
Energy
expenditure.14 By contrast, in the same year, Defence 17% public? the impact of budgetary processes on men and
Myanmar spent more on defence than on 12% women, which would be part of any gender-
education, health and social welfare combined Budget transparency is essential for advancing responsive budgeting process. The high level of
in 2014/15, Myanmars defence outlay was the gender-responsive budgeting. The availability of aggregation of budget data in Myanmar currently,
19th highest in the world and the highest in disaggregated data allows citizens to effectively makes this extremely challenging.
South-East Asia, East Asia and South Asia.15 analyse the size of governments revenue, revenue
sources, revenue allocation and the budgetary Do those involved in budget decision making
The following year 2015/16, Myanmars military Source: Oo, Bonnerjee et al., 2015, p. 20
decision making process. In order to foster take womens needs into account?
spending was even bigger - accounting for over good governance principles of transparency and
13 percent of the total expenditure. accountability, and to facilitate gender-responsive Union level
budgeting, it is critical that governments develop Historically, budget decision making at the
Low budgetary allocations to the Department budgetary systems that enable people to identify Union level is male-dominated. In the previous
of Social Welfare in particular affect women the following: government, only 2 of the 33 line ministries were led
and children because these groups already Findings by women.20 While womens overall representation
face high levels of inequality and vulnerability, Who is paying tax revenue? in Myanmars civil service is high (52 percent),
and have significant caring responsibilities for Interviews with officials from Township-level Who is receiving the goods and services the women are strongly under-represented in the most
other vulnerable groups. Policy interventions health, education and social welfare departments government provides, and at what financial cost to senior civil service positions within line ministries
that would depend on funding from this confirmed the negative impact of low budget the government? (Director-General, and Deputy Director-General)21
department including aspects of the NSPAW allocations on their ability to provide public What impact does the governments provision of i.e. the positions with most decision making power.
have consequently been largely excluded from services. goods and services have on peoples welfare?
budgetary discussions and decision making. To date, there is no public involvement in any
Currently, Myanmar scores very poorly with respect Union-level budget making, which means that civil
At the subnational level, just over half of to making budget documentation available to the society including womens organizations or those
expenditures in States and Regions are spent public; although the annual and supplementary that support womens rights are also excluded.
by the Public Works Department, which is budgets are published, the executed budget is Nor is there any indication that the needs of specific
responsible for building and maintaining not made publicly available, and neither are Union groups, including women, are taken into account.
infrastructure roads, bridges, airports and budget reports, external audit reports, all contract
other State-owned buildings. While there is a awards above $100,000, or a range of other
strong need for infrastructure development, The annual budget is a plan for how much information that would be of public interest.18 The Findings
much of what is prioritized reflects the needs the government intends to spend in the coming government has taken steps to tackle this in recent
of men rather than women which, as our financial year. months. In December 2015, it published its first Interviews indicated that effective parliamentary
research showed, tend to differ. This can be Citizens Budget in Myanmar language, but to date debate was hampered by the reluctance of many
because women are often not consulted when The supplementary budget is an updated plan this document has not been made widely available MPs to speak out or vote against a government
infrastructure is designed, so their specific to account for spending needs changing from and there has been no attempt to raise public bill, even if they personally disagree with it.
needs are not taken into account. what was originally planned in the annual budget. awareness of it either.
Neither the public or civil society are involved
Low budgetary allocations to social services The executed budget is a record of how much Publicly available data in Myanmar only allows for in any level of Union budget making.
also compromise Myanmars ability to meet its was actually spent in the previous financial year. budget tracking by Ministry (excluding additional
policy commitments on womens rights and Actual spending can differ significantly from allocations made via supplementary budgets, as the Only 2 women (out of a total of 15-20
gender equality as set out in the governments planned spending. publication of State-level annual and supplementary members) are members of the National Planning,
Framework for Economic and Social budgets is often delayed), and restricts analysis to Union Budget and Tax Law Committee.
States/Regional level exist to nurture peoples participation, discussions interviewees mentioned that although they have Findings
Across Myanmars 14 States and Regions, under with village tract and Township administrators and attended consultation meetings for projects that
the previous government, women comprised MPs suggest there are few if any opportunities for are collaborations between the government and In all four townships where data was
less than 5 percent of MPs, and only 4 of the 169 public consultations. Some interviewees indicated the World Bank, these engagements were merely collected, no women were present on township
ministers.22 that they spoke with community leaders during field protocol and failed to create space for meaningful development support committees and township
visits, but these leaders were mostly men. participation. development affairs committees structures that
While the budgetary decision making process at should include citizen representatives.
State/Region level is limited, womens extremely Additionally, the research suggests there have been Cultural norms also constrain womens ability to
low level of parliamentary representation even inconsistent efforts to promote public participation, participate in public decision making. A recent
further limits the opportunity for their voices to be particularly of women; this has included failure to study on leadership in Myanmar revealed that
heard in budgetary decision making at State/Region include women in public meetings. leadership and politics are strongly associated with
level Parliament. This is compounded by the fact masculinity, and are not seen as the natural domain
that few women participate in public forums.23 The diversity of approaches towards public of women.29 While few women attend public
engagement by village tract committees is decision making meetings, those who do attend
Township level consistent with the absence of guidelines or rarely speak up.


At the Township level, departments are responsible policies to specify how often or under what
for implementing many activities, but have almost circumstances a village tract administrator should Most of the focus group discussions conducted for
no control over how budgets are allocated. They consult with people. In this context, opportunities this research identified two main barriers preventing
do, however, have control over setting the budgets for public participation depend largely on the whims people from engaging in budget discussions and Womens participation in
for local development funds, which is where of the village tract and Township authorities in any thereby influencing spending decisions: a lack of meetings at the village level is
budgetary decision making at the Township level is particular area.28 Given the evidence on structural awareness of budget processes and an absence of
largely concentrated. and often hidden gender bias faced by women in channels for engaging with local authorities. This
very low, less than 10 percent,
accessing opportunities to participate in public lack of awareness was most evident with regard to because they have household
As is common across Myanmars decision making life, the lack of institutional guidance presents a community development funds; most interviewees responsibilities, and have to
structures, women are widely excluded from key significant block. This needs to be addressed if did not know what these funds are used for, and take care of their children.
Township administration positions, including Myanmar is to succeed in creating an enabling who decides how they are spent. This lack of
Township administrators, positions on Township environment that helps to guarantee womens awareness is worrying, as it underscores a civic
No one is helping them. This
committees, and MPs positions that represent the meaningful involvement in planning and budgeting inability to hold decision makers accountable a is a huge barrier for them
Township at Union and State levels. processes. key ingredient of democratic governance. (Township official)
There are no female Township administrators How do women and men in Myanmar want Women and men would benefit from training on the
anywhere in Myanmar,24 and the Township to participate in budget processes and what technical aspects of the budget process, so that
committees are heavily male-dominated. There was barriers do they face? they know how to engage and to raise awareness
a general view from communities and civil society of how public funds are being spent. Women
organizations (CSOs) interviewed that opportunities Focus group discussions with men and women in in particular would also benefit from support to
to participate in local budgeting in Myanmar are at Ayeyarwaddy, Kachin, Kayah, Magwe, Mon and increase their participation and leadership through
best variable, and at worst extremely low or non- Yangon at the village/ward and Township levels addressing cultural norms and gender inequalities
existent. In addition there are particular constraints indicate that community members would like to in these areas. Gender-responsive budgeting would Findings
on womens participation. have more opportunities to influence government require specific efforts to increase the capacity of
budgeting. civil society, particularly women, to participate in
How does the current budget process match the budgetary process. It is notable that township planning officers/
up to Myanmars commitments on public Although, when interviewed, a number of departments seem to have almost no influence
participation in decision making? government staff at the Township and State The countrys long history of weak relations on planning or budgeting whatsoever. During our
levels said that the public should be involved in between government and the public exacerbates interviews, one planning officer even reported
The governments Framework for Economic and budgeting, most believed that people are not the situation, and poses particular challenges that after budget allocations for their township
Social Reforms25 and the Nay Pyi Taw Accord on interested in participating. Others, however, did not for delivering democratic accountability. This have been decided, the planning department is
Effective Development Cooperation26 promise know how people felt with regard to participation. problem is especially acute in ethnic minority not always informed of what allocations have
citizen participation through inclusive policy Despite the growing use of participatory rhetoric areas.30 Consequently, the public has little trust in been agreed.
dialogue,27 inclusion in the political process, and and an increasing number of public consultation institutional systems and mechanisms. Interviews with officials from line departments
steps to promote accountability. The intention is meetings, many government staff still do not for Social Welfare, Education and Health at
that the public will be well informed about policy engage meaningfully with the public. Men and womens views on budget allocation the township level described the public having
decision making processes. almost no opportunity to interact with them
Meetings between government staff are often Research in many different settings convincingly regarding budgetary decisions. The only
As discussed above, while several mechanisms strongly top-down and hierarchical. Two CSO shows that men and women typically have exceptions are parents who belong to school
committees.
different priorities for policy and budgeting i.e.
what public finances should be spent on and
FIGURE 3: HOW INTERVIEWEES THINK

>50%
how.31 The research for this study indicates that
THE BUDGET SHOULD BE ALLOCATED women particularly prioritise health, education and
electricity. While women would like to see increased
government spending in these sectors, men tend to
prioritize roads/transportation.

Access to water was also an important priority


for women. This is not surprising: in 30 percent of
Myanmars households that do not have a source
of drinking water on their own premises32, a female
More than half of
(aged 15 or over) is usually the person responsible
government officials for collecting water.33
thought that men and

>75%
women had the same These differing preferences for budget allocations,
preferences as explained by focus group participants, are not
only due to women and men having different public
spending needs, but are also linked to the fact that
men and women have different patterns with regard
to time use. Women in Myanmar typically spend
considerably more time than men raising children
and caring for elderly and sick relatives; women
also spend significant time cooking, and collecting
firewood and purchasing charcoal for cooking.34
More than 75% of Greater government investment health, education,


water and electricity would not only improve
women thought that
outcomes for students and patients, but would also
men and women have

>67%
enable women to have more choice about how they
different preferences One MP from Mon state, who was highly
spend their time (see Figure 3).
We want to attend meetings knowledgeable on budgeting and demonstrated
but are never invited. Only men a keen interest in public participation, believed
that it was limited not only by a lack of awareness
are invited. (Female community of how to participate, but also by lack of
member, Mon state)


awareness that it is peoples right to do so, and
that the budget belongs to them.

We [men] travel every day so


More than 67% need more roads. Women are 6 WHAT COULD GENDER-RESPONSIVE Figure 4 sets out one option for how gender
of CSO and FGD responsive budgeting in Myanmar could look at
facing day-to-day problems BUDGETING LOOK LIKE IN MYANMAR? each stage of the annual budget cycle.
members thought
They are taking care of our

60%
men and women have The first step to implementing gender-responsive
different preferences families. If you ask them, we budgets is to collect better data on men and
The Paris Declaration on Aid Effectiveness and
the Accra Agenda for Action (AAA) commit

= think they will want better


education and health facilities
as they know what our children
need
(Participants in a focus group
womens preferences for how expenditures (at
all levels of government) should be allocated.
Budgetary allocations need to address womens
practical and strategic needs. At the same time,
and to ensure that gender equality becomes an
achievable goal, the government should also
development partners to use country systems
as the first option for aid programmes in support
of activities managed by the public sector. The
AAA requires that financial management and
budgeting processes be made gender-responsive.
In Myanmars case, an obvious entry point for
discussion with men, aged immediately increase budget allocations to health,
gender-responsive budgeting to be integrated into
60% of men thought education and social welfare. Global evidence
2550, Ayeyarwaddy) shows that allocating spending to these budget
mainstream policy would be the Public Financial
that men and women Management (PFM) system under the governments
lines disproportionately benefits women. Improving
had the same new reform. Supported by development partners,
participation of women (as well as men) in budget
preferences including the World Bank, the UKs Department
processes to better inform decision making on
for International Development and Australias
spending will also be a key component of a gender
Department for Foreign Affairs and Trade, the PFM
responsive budgeting model for Myanmar and
reform programme offers a promising springboard.
something which can be tackled immediately.

April:
Government develops April - May:
March: specific outcomes and Government publishes
Government indicators for the coming audits and executed budget
publishes report on annual budget on the basis of reports, including impact of
Union Parliamentary gender-responsive budgeting spending allocation (disaggregated
discussions of policies, policy commitments by gender and sector) for outgoing
incoming budget and gender-disaggregated budget which can be incorporated
data into the following years budget
(as part of a 2 year budget
January impact assessment cycle)
March: Union
Parliament discusses
gendered implications April:
of new budget; key Final budget
Parliamentary Committees January is subsequently May:
include Public Accounts March: enacted Government
Committee, Women and Union Parliament publishes all documents
Childrens Affairs debates budget relating to new budget to
Committee ensure transparency and
APRI
RCH L accessibility, including
MA providing information
Y by sector June July:
January: AR M
Women are trained
U

AY
BR
Union Financial by government (with

FE
Commission makes support from CSOs) at
required changes to Village Tract and Township

MYANMAR

RY
budget; approves levels to participate in budget

JANUA
budget and submits to discussions, as part of State

JUNE
December

BUDGET CYCLE
January: Financial Union Parliament and Regional budget
Commission (Union formulation process
level) checks submitted

BER
budget for compliance with

FIGURE 4: AN EXAMPLE ON
gender-responsive budgeting November CEM
1 April to 31 March

JULY
policies and Government December: Union
commitments on
DE
Ministries and State/
gender equality Regional Governments
HOW THE GOVERNMENT OF
R

submit annual budgets to

MYANMAR COULD UNDERTAKE


BE

AU
Financial Commission
M

G
VE US
(chaired by Vice NO T

A GENDER RESPONSIVE
President) ER
SE
PTE
OCTOB MBER
November:

November
December: When
Supplementary
budget is approved
BUDGETING PROCESS
mid-financial year September
supplementary budget Suggested gender responsive
November: State
is passed and implemented, budgeting process
Ministries, Departments
Government publishes
and State-Owned
supplementary budget documents Existing budgeting process
Enterprises prepare budget
transparently and accessibly. September proposals; budget is
Budgets are published by sector November: Government discussed and approved
and include explanations of how ensures womens needs are by State/Regional
the supplementary budget reflected in development of Parliament
contributes to outcomes State/Regional and Line Ministry
for improving gender or Department budget proposals;
equality it also ensures that plans/
activities for promoting gender
equality are included in these
proposals
7 RECOMMENDATIONS international best practice examples. Member relevant to gender budgeting, and publish the in discussions and decision making, they are
States of the African Union have committed to results. Particularly relevant here are projects frequently excluded from planning and budgetary
Making the shift to gender responsive budgeting spend 15 percent of the total budget on health aimed at increasing womens participation in processes at all levels. Moreover, womens voices
requires more than technical changes to budget - Myanmar should consider making similar governance, womens leadership training, gender are excluded most pervasively and systematically.
formulation: it means opening up the budget commitments to scale up spending on key social awareness training for government staff, and Consequently the countrys budget is currently
process to be more inclusive and transparent, sectors first. Increases are particularly badly public information/awareness campaigns aimed at gender-blind and completely overlooks womens
and basing this reform on robust and enforceable needed in the case of social welfare. This is the changing gender norms. needs an omission that will seriously undermine
policy initiatives to promote gender equality. This responsibility of the government, but donors Promote public awareness campaigns and gender Myanmars emerging commitments to achieving
requires technical reform and political will. Based can help by allocating more aid to social sector training to challenge negative social norms around gender equality.
on this research, ActionAid, CARE, Oxfam and the investment. There should also be increased womens leadership. This is the responsibility of
Womens Organization Network (WON) make the budgetary allocation to tackle gender-based the government, development partners and civil By publishing its first Citizens Budget,35 Myanmars
following recommendations as to how Myanmar violence, which requires resources (and political society. government has initiated steps to implementing a
can undertake steps towards gender-responsive will). system that begins to invite participatory planning
budgeting, grouped into short-term and medium- Increase opportunities for meaningful public Medium-term priorities and budgeting. However, the as yet unfulfilled need
term priorities, and long-term goals. participation, paying particular attention to the to engage multiple actors including ethnic armed
participation of women and other excluded groups. Begin to collect and analyse gender-disaggregated groups and the parallel systems of government they
Short-term priorities (next few years) The Government of Myanmar, its development data on budget outputs and outcomes, and often occupy remains a hurdle that continues to
partners and civil society all have important roles to evaluate how these correspond to stated policy challenge the countrys efforts to strengthen civic
Establish a universal and unified budget at play in achieving this goal. goals. This should be done by the government, with faith in institutional systems.
the Union level, and for each State/Region. Increase the capacity of civil society to engage support from development partners.
Development partners such as the World Bank in budget discussions and decision making. Collect detailed gender-disaggregated quantitative Myanmars recent democratic transition has
will continue to provide the necessary technical There should be recognition that women may data on women and mens time use. This could be come under close international scrutiny. While the
support, but achieving this will largely depend on face additional barriers to participating in budget- done by development partners alone, but ideally it election in November 2015, which saw a landslide
the Myanmar government having sufficient political related discussions and decisions, due to wider would be done by the government, with technical victory for the National League of Democracy, was
will to do so. gender inequalities that need to be addressed assistance from development partners. welcomed by the international community, concrete
Clearly link policy proposals to development goals for example, challenging cultural norms that limit Build on the NSPAW to conduct policy appraisals and measurable progress in womens rights and
and ensure that policy proposals are fully costed. womens ability to take on leadership roles. that identify specific actions to be taken to gender equality will be seen as true indicators of
Development partners can assist the government Increase the capacity of people to directly challenge gender inequalities. This should be done change. Ultimately, the success of efforts towards
in developing the skills required to do this. Gender- engage in budget discussions and decision by the government, with support and inputs from achieving gender-responsive budgets will test the
budgeting advocates should lobby and assist making, particularly at subnational levels. Currently development partners and civil society, particularly durability of Myanmars democratic fabric.
the government to more fully incorporate gender it is mainly (although by no means exclusively) womens organizations.
considerations into policies and development plans; development partners that are equipped to do this.
However, as civil societys capacity to engage on Long-term goals The Government of Myanmar may also want to
the National Strategic Plan for the Advancement of consider additional measures that could promote
Women (NSPAW) and the Framework for Economic budget issues increases, it can play a stronger
role in this area. There must be specific efforts to Increase the sophistication of data collection and womens participation at the local level, as well as
and Social Reforms (FESR) can be utilized to guide strengthen accountability. Two priorities could be:
these efforts. ensure that women can participate in consultations, analysis of budget outputs and outcomes, including
Increase awareness across all ministries of the recognizing that this will not happen automatically. impact on reducing gender inequalities. This should
Implement specific interventions to increase the be done by the government, with technical support to restore the position of village head/100
governments commitments to increase gender household head in rural areas. Although this
equality and eliminate gender discrimination (as capacity of womens organizations to engage in from development partners.
the budget process. These should focus both on Collect gender-disaggregated data on the sources position was officially abolished in 2012, village
described under NSPAW and CEDAW, among heads continue to play an important role, and it
others). Both civil society and development partners technical skills and building voice and leadership, of government revenue (e.g. taxes, fines, fees,
recognizing that there may be wider gender natural resource revenues). This should be done is beneficial that they do so. It would be better
have an important role to play in this, although for this position to be officially recognized, and
clearly their ability to achieve this also depends on inequalities that currently prevent this, and working by the government, with technical support from
to address them. development partners. possibly for the people occupying this position to
the political will of government leaders and senior receive a small salary;
officials within line ministries. Collect better data, which is gender-
Increase the transparency of budget allocations disaggregated, on men and womens preferences 8 CONCLUSION to make the position of township administrator
and processes at all levels of government. This for budget allocations at Union and subnational
levels. Development partners and civil society can an elected one. Township administrators
primarily relies on the government releasing more Incorporating gender considerations into budgeting already wield considerable influence on local
information and ensuring that it is accessible to the take primary responsibility for this during the next and planning can deliver a broad range of benefits,
few years. They can also consider carrying out budgets, and local governance more broadly. As
public. However, NGOs and CSOs can assist by including boosting economic development, decentralization processes continue, their power
working with the government and/or independently this research in partnership with the government improving peoples wellbeing and promoting
as a means to transfer skills and increase the is likely to increase. Making this position an
to make publicly available budget data more easily their rights, and improving transparency and elected one could increase local accountability
understandable and accessible. governments take-up of the research findings. accountability. The research that informed this
Conduct more and better monitoring and and promote citizen engagement with local
Increase allocations to social sectors (health, briefing paper has demonstrated that, while women governance processes.
education and social welfare) in line with evaluation (M&E) of development projects and men in Myanmar are keen to participate
END NOTES Long-Term Goals of the National Comprehensive Development
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taken from reputable and publicly available national media sources. 21. Figures for 2014 show that women occupied a sizable 39.1 percent
4. United Nations Development Programme (UNDP). (2013). National of senior positions. However, it should be noted that senior
Strategic Plan for the Advancement of Women (2013-2022). positions includes roles such as Deputy Director, which confer
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and Social Reforms: Policy Priorities for 2012-15 towards the on public websites or in reference libraries.

Published March 2016

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