Implementation within the framework of specialist tasks

Important steps in the implementation of Gender Budgeting have to be taken within the framework of specialist tasks:

1. Analysis of the existing situation
What does the present state of distribution of resources to women and men look like? Who contributes and to what extent to the expenditures and revenues of the community? What are the reasons for the unequal contribution of women and men in respect of revenues ad expenditures? Who uses expenditures and revenues?

2. Assessment of the distribution of resources from the perspective of orientation to gender equality
Is there equal or different (to what extent?) gender-related use for individuals in the present distribution of resources? Are gender-related differences in needs satisfactorily/appropriately taken into account? Are inequalities in distribution justified to compensate for specific disadvantages? What is the connection between gender-related disparities in respect of various resources? What are the next specific goals that can contribute to a reduction in gender-related inequalities in distribution?

3. Participation-oriented development of measures for gender equality in the distribution of resources
Whose interests are being served in the existing budgetary process? How are various interests asserted in the distribution of other resources? Who has to participate in order to avoid gender-specific distortions?


These questions can only be dealt with within the context of specialist tasks in relation to individual subject areas. Many of these questions will already have been raised in the course of implementing Gender Mainstreaming in various subject areas. The point of Gender Budgeting is to systematize gender-related analysis and gender equality-oriented assessment in relation to the distribution of resources. Working methods and tools developed so far in the course of implementing Gender Mainstreaming can as a rule be supplemented or honed in this direction without great effort. The GM Working Aids of the Federal Government may be mentioned in this connection.

Working methods or tools used generally for assessing or analyzing cost impacts for the distribution of resources must incorporate gender as a level of analysis and gender equality as a standard of assessment. The assessment of the cost impact of draft legislation, economic impact analyses or the evaluation of program expenditures may be mentioned here.