The Gender Budgeting tracking and reclassification in the context analysis is the starting point to introduce the financial gender perspective in GEPGB along the RPOs performance cycle.

When an RPO plans interventions for the following year, the definition of the political choices and the budget preparation represent the most relevant steps in the decision-making process regarding all the administered intervention areas, including the gender-sensitive ones. When the budget is approved, the final commitments are undertaken according to the available resources, their allocation and their recipients.

The management and implementation phases, as well as services, interventions and activities, represent the follow-up phase of the budgeting step.

Tha balance sheet and the statement of profit and loss are the documents to analyse. Although both  offer the possibility of a gender perspective analysis, it is advisable to focus on the latter. The balance sheet represents a financial perspective, mainly referring to accounting management. At the same time, the statement of profit and loss explains what has been done during the year regarding revenues and expenses.

It has, therefore, a direct connection with the decisions made during the year following the GEP, in case an RPO already has one, or following an RPO’s strategic plan if the RPO has not developed it yet.

To achieve transparency in the interpretation of the gender issues within the financial statements, a budget tracking and reclassification system must be developed concerning both revenues and expenses within the profit and loss statement, as well as assets and liabilities (in case the reclassification of the balance sheet is preferred), according to the different objectives that may represent:

1. A gender scale of priority that identifies budget areas directly relevant to gender issues, areas indirectly relevant to gender issues, environmental areas and neutral areas
2. A capability analysis which reflects the same capability analysis already developed to classify stakeholders and to develop the gender context analysis

For further details, download LeTSEGPs here in English and in the national languages of LeTSGEPs partners (Albanian, French, German, Italian, Serbian, Spanish). There is also a version in English for people with visual impairments, so that nobody is left behind.