Source document: https://docs-lawep.s3.us-east-2.amazonaws.com/1694868401423.pdf (Georgia)
GEORGIA Gender Responsive Public Financial Management (GRPFM) Assessment Report 2022 October 2022 1 1.

Table of Contents Abbreviations and Acronyms ................................................................................................................ 4 1.
INTRODUCTION..................................................................................................................................... 5 1.1 Purpose .......................................................................................................................................... 5 1.2 Background..................................................................................................................................... 6 1.3 Sources of information ................................................................................................................. 12 2.
OVERVIEW OF ASSESSMENT FINDINGS .............................................................................................. 13 2.1 Main findings ................................................................................................................................ 13 3.
DETAILED ASSESSMENT OF GENDER RESPONSIVE PUBLIC FINANCIAL MANAGEMENT .................... 16 GRPFM–1 GENDER IMPACT ANALYSIS OF BUDGET POLICY PROPOSALS ........................................... 16 GRPFM–2 GENDER RESPONSIVE PUBLIC INVESTMENT MANAGEMENT ............................................ 19 GRPFM–3 GENDER RESPONSIVE BUDGET CIRCULAR ......................................................................... 23 GRPFM–4 GRB PROPOSAL DOCUMENTATION ................................................................................... 26 GRPFM–5 SEX-DISAGGREGATED PERFORMANCE INFORMATION FOR SERVICE DELIVERY ............... 29 GRPFM–6 TRACKING BUDGET EXPENDITURE FOR GENDER EQUALITY.............................................. 33 GRPFM–7 GENDER RESPONSIVE REPORTING ..................................................................................... 34 GRPFM–8 EVALUATION OF GENDER IMPACTS OF SERVICE DELIVERY ............................................... 37 GRPFM–9 LEGISLATIVE SCRUTINY OF GENDER IMPACTS OF THE BUDGET........................................ 39 GRPFM ANNEX 1: Performance Indicator Summary .................................................................................. 43 GRPFM ANNEX 2: Sources of Information .................................................................................................. 45 2 PUBLIC EXPENDITURE AND FINANCIAL ACCOUNTABILITY (PEFA) GENDER RESPONSIVE PFM ASSESSMENT GOVERNMENT OF GEORGIA NOVEMBER 2022 The PEFA Secretariat confirms that this report meets the PEFA quality assurance requirements and is hereby awarded the ‘PEFA CHECK’.
PEFA Secretariat November 10, 2022 3 Abbreviations and Acronyms BCG CO CSOs GRPFM GE GG4GEG GRB GEC GIA VAW/DV GFS GOG IDI IDP ILO IMF KI MoF NAP PDO PEFA PFM SDGs UNCT UN Women Budgetary Central Government Country Office Civil Society Organizations Gender Responsive Public Finance Management Gender Equality Good Governance for Gender Equality in Georgia Gender Responsive Budgeting The Permanent Parliamentary Gender Equality Council Gender Impact Assessment Violence Against Women/Domestic Violence Government Finance Statistics Government of Georgia In-Depth Interview Internally Displaced Person International Labor Organization International Monetary Fund Key Informant Ministry of Finance National Action Plan Public Defender’s Office Public Expenditure and Financial Accountability Public Finance Management UN Sustainable Development Goals UN Country Team United Nations Entity for Gender Equality and Empowerment of Women Exchange rate Exchange rate effective as of December 2021 Currency unit = Georgian Lari (GEL) USD1.00 = 2.67 GEL Fiscal Year January 1 to December 31 4 1.
INTRODUCTION 1.1 Purpose 1.

This Government of Georgia public financial management assessment addresses the topic of gender.
It focuses on gender responsive public financial management1 (GRPFM) and has been developed in line with the Public Expenditure and Financial Accountability2 (PEFA) supplementary framework for assessing gender responsive public financial management.3 The purpose of this assessment is to collect information on the degree to which Georgia’s public financial management (PFM) system is gender responsive.
The assessment results are expected to facilitate the measurement of progress in this area and to inform a broader strategy of the Government of Georgia on improving the PFM system and institutionalizing gender responsive budgeting (GRB) in Georgia.
The development of the new PFM strategy will be launched by the Government of Georgia in 2022 and will provide an excellent opportunity for the findings of the PEFA and GRPFM PEFA assessments to be integrated into the broader public finance management reform agenda.

2.

The GRPFM assessment was conducted by the Ministry of Finance (MoF) with technical and financial support from UN Women and the Ministry of Foreign Affairs of Norway.
It was conducted within the framework of the “Good Governance for Gender Equality in Georgia” (GG4GEG) project.

The assessment was carried out from December 2021 to May 2022 and covers the period 2019-2021.

3.

The assessment was carried out by Johann Seiwald and Zurab Chinchaladze.
The team was supported by Tamar Vashakidze (Governance & Participation in Public Life Program Analyst, UN Women Georgia) and Ekaterine Vachnadze (Project Analyst, UN Women Georgia) who 1 The term ‘gender responsive public financial management’ is more appropriate to gender responsive budgeting (GRB) following the PEFA Guidelines.
This is not to differentiate it from GRB but instead to further highlight the importance of integrating gender considerations throughout the budget cycle and in all the relevant PFM systems, processes, and institutions that underpin budget decisions.

Nevertheless, the two terms are used interchangeably in this document.
2 PEFA (Public Expenditure and Financial Accountability) is a partnership program of the European Commission, the International Monetary Fund, the World Bank, and the governments of France, Luxembourg, Norway, Slovak Republic, Switzerland, and United Kingdom.

The PEFA program provides a framework for assessing and reporting on the strengths and weaknesses of public financial management (PFM) using quantitative indicators to measure performance.
PEFA is designed to provide a snapshot of PFM performance at specific points in time using a methodology that can be replicated in successive assessments, giving a summary of changes over time.

The PEFA framework provides an overview of the PFM system and evidence-based measurement against 31 performance indicators.

It also provides an assessment of the implications for overall system performance and desirable PFM outcomes.
It provides a foundation for planning reform, discussing strategy and priorities, and monitoring progress.
More information is available at: https://www.pefa.org 3 The Public Expenditure and Financial Accountability (PEFA) supplementary framework for assessing gender responsive public financial management (GRPFM)—the PEFA GRPFM framework—is a set of supplementary indicators that builds on the PEFA framework to collect information on the degree to which a country’s public financial management (PFM) system addresses the government’s goals with regard to acknowledging different needs of men and women and promoting gender equality.
The supplementary GRPFM indicators are aligned with the existing PEFA framework for assessing PFM performance and are intended to mirror the mapping of PFM practices and assessment of PFM institutions, processes, and systems typically carried out during a standard PEFA assessment process.

More information is available at: https://www.pefa.org/resources/supplementary-framework-assessing-gender-responsive-public-financial-management-0 5 provided substantial inputs to the development of the report.
Ermira Lubani (GRB Program Specialist, Europe and Central Asia Regional Office, UN Women) provided overall guidance throughout the process.

Quality assurance of the process and outputs was implemented in accordance with the PEFA Secretariat guidelines.

The assessment started in December 2021.


An induction workshop about the GRFPM PEFA methodology was organized by the Ministry of Finance for the assessment team and UN Women in which representatives of the Gender Equality Council of the Parliament, the Inter-Agency Commission on Gender Equality, and World Bank participated.
Data collection, including the interviews with stakeholders was carried out between January and March 2022 followed by the analysis and assessment (scoring) process (time of fieldwork).

The initial draft was reviewed by the Ministry of Finance and EC representative and afterwards submitted to the World Bank for peer review by the team preparing the National PEFA assessment.
The validation team for both the central government and Gender PEFAs visited Tbilisi from July 15 to August 3, 2022 (and subsequently from September 3 to 12, 2022).

On July 22, the meeting was held between the World Bank Mission and UN Women representatives to review the GRPFM report and agree on the next steps of cooperation.

As a result of the meeting discussion, the GRPFM was revised and re-submitted to the WB and subsequently to the PEFA Secretariat.

1.2 Background 4.
1.2 Background 4.

Gender equality and the empowerment of women are acknowledged as critical components of democratic and stable societies.

Over the past decades, Georgia has prioritized gender equality and women’s empowerment goals and has demonstrated this commitment through the implementation of relevant key actions.

In 1994, Georgia ratified the United Nations Convention on the Elimination of All Forms of Discrimination against Women (CEDAW) and thus became accountable to the CEDAW Committee.
In 1995, Georgia participated in the UN Fourth World Conference in Beijing, where the Beijing Declaration and Platform of Action (BPfA) were adopted.

Within the framework of the BPfA, Georgia took on the obligation of ensuring progress in all 12 areas of concern.

In 2015, Georgia, along with all other UN member states, committed to implement all 17 sustainable development goals (SDGs) and targets, including SDG 5 (Gender Equality and Women’s Empowerment).
Georgia has taken active measures to adjust the SDG targets and indicators according to local conditions, challenges and opportunities in the country.

In 2017, Georgia declared all 17 SDGs as national priorities.

In late 2019, the process of implementing SGDs in Georgia was finalized.

5.

Georgia has ratified many international conventions with respect to citizen’s rights.

The International Labor Organization (ILO) Equal Remuneration Convention, 1951 (No.
100), and the ILO Discrimination (Employment and Occupation) Convention, 1958 (No.

111) were ratified in 1993.

Furthermore, under the Association Agreement between the European Union and Georgia, signed on June 27, 2014, Georgia is required to harmonize the country’s labor regulations with the relevant EC directives.
These directives include the regulation of labor standards in accordance with the ILO conventions, the protection of employees’ rights through labor laws, the 6 prohibition of discrimination, gender equality, and labor safety.4 In 2021 Georgia became a member of the Equal Pay International Coalition (EPIC).
During the same year Georgia undertook commitments, under the Generation Equality Forum,5 in two thematic areas: combating gender- based violence and supporting the increased participation of women in technology and innovation.

Key gender indicators 6.

Georgia has made significant progress throughout the past three decades towards gender equality and women’s empowerment.

Nevertheless, available data and multiple assessments show that much work still needs to be done.
Some of the selected indicators, which are mainly based on the indicators of SDGs related to gender equality and women’s empowerment, are presented in this section.

7.

Georgia ranks 49th out of 156 countries with a score of 0.732 on the Global Gender Gap Index (GGGI).

This is a 0.024 improvement in the ranking compared to 2020 when Georgia was 74th with a score of 0.708.6 The main reason behind this improved ranking was the electoral reform in 2020 that introduced mandatory quotas.
The changes oblige the political parties to have at least one in every four candidates in the proportional party lists be a different gender.

8.

The overall economic activity rate in Georgia was 50.5 per cent in 2020.

However, this was 40.4 per cent for women and 62 per cent for men with inactivity rates the reverse.
While the overall trend was similar during the past three years, a slight decrease in the economic activity rate of women can be observed, with the economic inactivity rate increasing.7 For rural women and men, the economic inactivity rate was 66.5 percent and 40.9 per cent respectively (a difference of 25.5 points).

In most areas of employment, women’s participation tends to be lower than that of men.

Women work fewer hours in almost every sector compared to men.
For example, in 2020, women worked an average of 37.7 hours weekly, compared to 42.6 hours worked by men, a difference of 13.1 percent.8 In 2020 the total unemployment rate was 18.5 percent.

The rate for women was 16.2 percent compared to 20.2 percent for men.

9.

The gender gap in labor-force participation varies according to age.
The economic inactivity rate is higher among women at all ages, but women are less likely to be economically active during their reproductive age and this is reflected in the gender gap.

This indicates that 4 UN Women - Country Gender Equality Profile of Georgia 2020.

Accessed 10 July 2021. https://georgia.unwomen.org/en/digital- library/publications/2020/05/the-country-gender-equality-profile.
5 Access Georgia’s commitments under Generation Equality Forum on-line at: https://georgia.unwomen.org/en/digital- library/publications/2021/06/georgia-for-gender-equality 6 World Economic Forum’s Global Gender Gap Report (2021).

7 Ibid.

p. 76 8 UN Women, Country Gender Equality Profile of Georgia, 2021.
Available at: https://georgia.unwomen.org/sites/default/files/Fieldper cent20Officeper cent20Georgia/Attachments/Publications/2021/Countryper cent20Genderper cent20Equalityper cent20ENGper cent20final.pdfp.

80 7 women’s economic participation is strongly linked with family and care responsibilities.9 Age is a factor that affects levels of unemployment for both women and men.

The highest unemployment rate was for women and men aged 15–24 (38.2 percent and 40.1 percent respectively).
The unemployment rate is higher among the single/ unmarried and divorced population, with the latter seeing the biggest gender gap.

The unemployment rate is slightly higher for the urban population.

10.

In 2020, the average monthly earnings in all economic activities were as 952.2 GEL for women and 1407.7 GEL for men.
Overall, women’s average monthly earnings with respect to men’s were 67.6 percent (2020).10 According to the 2020 data of the National Statistics Office 292,000 women were employed in the business sector compared to 412,000 men and on average women earned only 67 per cent of men’s salaries in this sector.11 Furthermore, the adjusted gender pay gap, which includes educational attainments, professional experiences and other personal characteristics, as well as the sectoral and occupational factors between men and women, increased the hourly pay gap to 24.8 per cent in 2017, 14.4 per cent in 2018, 15.9 per cent in 2019, and 14.4 per cent in 2020.⁵⁰ This indicates that even though women might have better labor-market characteristics, they still earn less per hour than men.
The analysis also suggests that the sectoral segregation of women in lower-paid sectors explains about a quarter of the gap.

Notably, most of the gap cannot be explained by observable factors and therefore may be attributed to discriminatory practices in the labor market.

11.

The under-representation of women in decision-making positions is striking across all spheres in Georgia.

According to the Public Defender’s Office, the existing political context does not ensure women’s equal participation.
Women are under-represented in the legislative and executive branches of both central and local levels, in the judiciary system and in managerial positions in general.

However due to the electoral reform in 2020 that introduced mandatory quotas for female candidates, women occupied the highest share of seats in the Parliament of Georgia historically in 2020.

Nevertheless, the proportion of seats held by women Parliament in 2022 remains low at 17 percent.
The number of seats held by women in local government more than doubled as a result of the 2021 local elections from 11 per cent in 2019 to 24 per cent.

The president of Georgia, who is the head of state, is a woman.

However, men continue to be dominant in high-level positions.

The prime minister, who is the head of government, is male.

The vice prime ministers and 10 of 12 ministers are also male.

Only a quarter of deputy ministers are women.


The mayors of the four self-governing cities—Batumi, Kutaisi, Poti, and Tbilisi—are men and only one – the mayor of Rustavi – is a woman.

Among the 44 mayors of self-governing 9 UN Women, Country Gender Equality Profile of Georgia, 2021.
Available at: https://georgia.unwomen.org/sites/default/files/Fieldper cent20Officeper cent20Georgia/Attachments/Publications/2021/Countryper cent20Genderper cent20Equalityper cent20ENGper cent20final.pdf, p. 76-77 10 Geostat, Women and Men in Georgia, 2021, https://www.geostat.ge/media/41855/WOMEN-AND-MEN-IN-GEORGIAN_-2021.pdf 11 National Statistics Office of Georgia, Women and men in Georgia, 2021, p. 97 8 communities, only two (4.55 per cent) are women.
Finally, none of the nine governors are women.12 intimate or non-intimate partners.

12.

Violence against women still remains an issue.

Despite the significant steps taken at the policy level, violence against women and domestic violence remains a critical problem for Georgia.
The data indicate that women experience various forms of physical, psychological and sexual violence from Moreover, cases are often underreported due to prevailing traditional gender norms and other factors, such as the lack of social and legislative support.
For SDG indicator 16.2.3 (proportion of young women and men aged 18–29 who experienced sexual violence by age 18), the SDGs National Document for Georgia reports that 6.7 percent of women have experienced childhood sexual abuse.13 Studies on violence against women/gender-based violence (GBV) conducted in Georgia since 2017 provide evidence that different socio-economic factors increase the risks of violence against women.
Those women that live in urban areas, and/or in bad housing conditions, and those married before the age of 18 are more likely to experience violence and abuse.

The lack of stable employment and the alcohol consumption of partners also increase the risks of violence against women.

In 2020, the rate of women killed as a result of GBV, per 100,000 female population, was 1.24, an increase since 2018.14 Legal and policy framework 13.
The principles of equality, regardless of one’s sex, are embedded in Georgia’s Constitution and all the other major legislative acts.

Important gender related legislative and policy frameworks have been introduced over the past decades by the Government of Georgia.

The aim of these reforms has been to align Georgia’s national normative frameworks with its international and regional commitments towards gender equality and women’s empowerment.

14.
14.

In 2006, the Parliament of Georgia adopted significant and relevant gender related laws.

These laws included the State Concept on Gender Equality, the Law on Combating Human Trafficking, the Law on the Elimination of Violence against Women and/or Domestic Violence, and the Protection and Support of Victims of Such Violence.

In 2010, the Parliament of Georgia adopted the Law on Gender Equality.
In 2012, domestic violence was criminalized as the Criminal Code of Georgia was amended and in 2014, the first Law on the Elimination of All Forms of Discrimination was approved by the Parliament of Georgia.

15.

Substantive gender equality guarantees have been reflected in the Constitution as a result of the 2017 reform of the Constitution of Georgia.
Article 11 (“Right to equality”) stipulates that “the State shall provide equal rights and opportunities for men and women” and 12 UN Women, Country Gender Equality Profile of Georgia, 2021.

Available at: https://georgia.unwomen.org/sites/default/files/Fieldper cent20Officeper cent20Georgia/Attachments/Publications/2021/Countryper cent20Genderper cent20Equalityper cent20ENGper cent20final.pdf, p. 85-87 13 Ibid.
p. 63 14 14 Femicide Monitoring Report 2020, Public Defender of Georgia 9 “shall take special measures to ensure substantive equality of men and women and to eliminate inequality.”15 16.

The Government of Georgia ratified in 2017, the Council of Europe Convention on preventing and combating violence against women and domestic violence (the Istanbul Convention).

This ratification was one of the most significant steps towards improving legislation on violence against women and domestic violence.
Also in 2017, the Inter-Agency Commission on Gender Equality, Violence against Women and Domestic Violence Issues was established with the aim to coordinate the implementation of national action plans on gender equality and women’s empowerment.

17.

Legislation establishing regulations on sexual harassment were adopted by the Parliament of Georgia in 2019, and respective amendments were introduced to the Labor Code and the Code of Administrative Offences.
In 2020 and later in 2021, the Parliament approved amendments to the Election Code of Georgia requiring political parties to establish mandatory gender quotas in the election lists that are submitted to the Central Election Commission.

16 In 2020, significant amendments were made to the Labor Code of Georgia, including clarifying the definition of discrimination, obliging employers to pay equal pay for equal work, and outlining details regarding leave, working hours and internships.17 18.
Over the past decade the Government of Georgia has adopted and implemented periodic actions related to gender.

These actions have included National Action Plans (NAPs) on Combating Violence against Women and Domestic Violence as well as a NAP on UN Security Council resolution 1325 on Women, Peace and Security.
The Government of Georgia has adopted and implemented periodic Human Rights Strategy and Action Plans, which include results and activities per various critical areas of human rights, including gender equality.

National Institutional and coordination structures Institutional mechanisms for the gender equality and advancement of women are 19. established at different levels.

Legislative branch – Gender Equality Council of the Parliament (GEC) was established in 2004.
The main aim of the council is to support the Parliament of Georgia in defining state policy on gender issues, ensuring gender mainstreaming in legislative processes and providing monitoring and oversight to the executive government’s progress on gender equality.

While GEC’s mandate is quite broad, its Charter which regulates its key functions does not mention gender responsive budgeting.

15 Georgia, Constitution of Georgia, Article 11, paragraph 3.
16 See in: Country Gender Equality Profile: https://georgia.unwomen.org/sites/default/files/Fieldper cent20Officeper cent20Georgia/Attachments/Publications/2021/Countryper cent20Genderper cent20Equalityper cent20ENGper cent20final.pdf, p. 17 17 PDO, The Situation in Human Rights and Freedoms in Georgia 2020. https://ombudsman.ge/geo/saparlamento-angarishebi 10 Executive Branch – Inter-Agency Commission on Gender Equality, Violence against Women and Domestic Violence Issues (CGE) was established in 2017.
It is the central unit within the executive government on gender equality and women’s empowerment.

It is headed by the Human Right Advisor to the Prime minister of Georgia.

It aims to promote gender mainstreaming in all policies and programs within the government, support the collection and analysis of gender-disaggregated data, and coordinate the implementation and monitoring of NAPs on gender equality, violence against women and UN Security Council resolution on Women, Peace and Security.
Its Charter tasks the Inter-Agency Commission with coordinating the implementation of gender (mainstreaming across governmental policies.

However, the Charter does not specifically reference GRB.

While the CGE is ideally positioned to lead gender mainstreaming work across the government, including the work on gender responsive governance, it is currently not undertaking any decisive steps in this area.
Monitoring and Oversight – The Public Defender’s Office (PDO) is the key institution in Georgia’s gender equality architecture legally mandated to monitor the protection of gender equality and provide an appropriate response to violations of gender equality.

To implement this work, the Gender Equality Department was established within the PDO in 2013.
The PDO identified lack of gender responsive budgeting as a critical area of concern and called on the Government of Georgia to “take appropriate measures to ensure the development of a state strategy on the introduction of gender budgeting in the management of public finances and its practical implementation” in its 2019 report “Review of Georgia’s gender mainstreaming obligations and their fulfillment status.18” Ministry of Finance – Ministry of Finance (MoF) does not have a specific role in coordinating gender equality and GRB issues.
The design and implementation of GRB could be subsumed under the general mandate of the MoF.

However, GRB has not been a priority of the MoF due to many other reform initiatives it is undertaking.

Similar to other ministries, MoF has a gender focal point.

20.

In summary, the existing legislation, state policies and institutional mechanisms on gender equality and women’s empowerment in Georgia have so far fallen short of prioritizing gender responsive budgeting.
GRB is not yet established as a mechanism of state fiscal policy, budgeting and PFM.

Nevertheless, some GRB initiatives have been implemented at the state and local levels with the support of development partners and civil society organizations (CSOs).

These measures have strengthened national and local capacities on GRB, as well as offering important lessons and valuable insights on which to build.
In 2022, Georgia, together with Ukraine and Moldova, requested EU membership candidacy status by the expedited rule.

On June 17, 2022, the European Commission issued an Opinion stating that Georgia will be granted the 18 PDO, 2019.

“Review of Georgia’s gender mainstreaming obligations and their fulfillment status”.
Available at: https://www.ombudsman.ge/eng/190306081201spetsialuri-angarishebi/genderuli-meinstrimingi-sakartvelos-mier-aghiarebuli- valdebulebebisa-da-mati-shesrulebis-statusis-mimokhilva 11 candidate status, once the twelve priorities were addressed.

Among these priorities the ninth priority concerns gender, particularly, it is recommended to notably consolidate efforts to enhance gender equality and fight violence against women.
The European Commission will monitor Georgia’s progress to address these priorities and report on them by the end of 2022.

1.3 Sources of information 21.

There were many primary sources of data for the assessment.

These sources included (i) interviews with relevant public servants, and (ii) a desk review, including review of reports and publications, analytical data and any other documents prepared by the government which are relevant to assessing PEFA indicators.
The assessment team validated the evidence provided by the government agencies with relevant diagnostic and analytical reports developed by non- governmental partners, including development partners, CSOs and academics.

The main government counterparts during the assessment included the Ministry of Finance, as well as line ministries and state agencies.

The assessment team met the representatives of different service delivery ministries of 22.

Georgia.
Georgia.

These included the Ministry of Healthcare, Ministry of Economy and Sustainable Development, Ministry of Infrastructure, Ministry of Education and Ministry of Finance.

Meetings were also held with the representatives of the Parliament of Georgia, State Audit Office and the Administration of the Government of Georgia.

The full list of persons met, and the documents reviewed are presented in the annex of this report.

12 2.

OVERVIEW OF ASSESSMENT FINDINGS 2.1 Main findings 23.
An overview of key findings of Georgia’s PEFA GRPFM assessment aligned with the PEFA GRPFM framework is presented in this section.

It also highlights key PFM tools and processes in place to promote gender equality.

In line with the template of the PEFA GRPFM assessment framework this section has a quantitative basis as it follows the PEFA scoring structure.

Qualitative information can be found in the more detailed discussion in section 3.
An additional summary of performance indicators at the dimension level is presented in Annex 1 of this report.

With respect to the scoring of indicators relevant to GRPFM these are as follows.

SCORE LEVEL OF GRPFM PRACTICE A B C D Gender impact analysis is mainstreamed in the relevant PFM institution, processes, or system.

Gender impact analysis is partially mainstreamed in the relevant PFM institution, processes, or system.
Initial efforts have taken place to mainstream gender impact analysis in the relevant PFM institution, process, or system.

Gender considerations are not included in the relevant PFM institution, processes, or system, or performance is less than required for a C score.

24.

Gender impacts are not partially or fully mainstreamed in any of the nine areas, according to the criteria.
The overview of findings of the assessment of gender responsiveness of institutions, processes, and systems is presented in Table 1 based on the PEFA scoring criteria.
Table 1: SUMMARY OF INDICATORS PEFA GRPFM INDICATOR GRPFM–1 GRPFM –2 GRPFM –3 GRPFM –4 GRPFM –5 GRPFM –6 GRPFM –7 GRPFM –8 GRPFM –9 Gender impact analysis of budget policy proposals Gender responsive public investment management Gender responsive budget circular Gender responsive budget proposal documentation Sex-disaggregated performance information Tracking budget expenditure for gender equality Gender responsive reporting Evaluation of gender impacts of service delivery Legislative scrutiny of gender impacts of the budget SCORING METHOD M1 M1 M1 M1 M2 M1 M1 M1 M2 DIMENSION RATINGS 1 D D D C C D C D D 2 D C D OVERALL RATING D D D C C D C D D 25.
Six out of the nine GRPFM indicators gender considerations are not included in the relevant PFM institutions, processes, or systems identified in the GRPFM framework.
These are: • Gender impact analysis of budget policy proposals • Gender responsive public investment management • Gender responsive budget circular 13 • Tracking budget expenditure for gender equality • Evaluation of gender impacts of service delivery • Legislative scrutiny of gender impacts of the budget In three areas, initial efforts have been made to mainstream gender impact analysis in 26. the relevant PFM institution, process, or system.
These are: • Gender responsive budget proposal documentation • Sex-disaggregated performance information • Gender responsive reporting 27.

The assessment clearly demonstrates that Georgia does not have a comprehensive GRB framework in place yet.

Despite some singular activities to include a gender perspective in the public financial management system, GRB related instruments have not been institutionalized in Georgia.
Georgia’s legislation on PFM, Budget Code and PFM Reform Strategy and Action Plan for 2018-2021 does not integrate gender dimensions.

There is significant gap in terms of capacities of public servants on GRB, as well as lack of coordination and accountability mechanisms for implementing GRB reform in Georgia.

28.
28.

The majority of PFM institutions, processes, and systems scored only a D (gender considerations not met), while some achieved C (initial efforts made towards the inclusion of gender considerations).

Nevertheless, the assessment revealed some progress in terms of integrating gender considerations, which could provide a good starting point for efforts to improve the gender responsiveness of PFM.
While the limitations are evident, there have been achievements in the following areas: ● The existing program budgeting provides a good starting point for systemic implementation of GRB.

● Program budget methodology recommends that all spending units define at least one indicator to measure the outputs/outcomes of the gender-related performance program/subprogram, especially when the program/subprogram is gender sensitive.
● The program-based budgets include some gender-sensitive indicators in a few ministries.

● Some project appraisals of major investment projects funded by donors include gender incorporate relevant impact assessments, but the national guidelines do not requirements and a methodology.
● A handful of state reports include gender-related information (e.g., SDG reporting, CEDAW reporting, monitoring reports on the NAPs relating to gender equality and women’s empowerment and the yearly statistical publication of the National Statistics Office of Georgia (Geostat) – Women and Men in Georgia).

● Several key public policy documents developed by the Government of Georgia include information on gender gaps, as well as gender sensitive objectives and performance indicators.
14 ● Several governmental action plans on gender equality and women’s empowerment have been costed in the past.

● Some audit reports focus on topics with a gender component; however, systemic gender evaluations of programs are not conducted, and ex-post impact assessments undertaken by the government are rare.
● Significant progress is under way in terms of strengthening capacities of public servants on GRB as the Academy of the Ministry of Finance (MoFA) has developed officially accredited face-to-face and online training courses on GRB MoFA will be delivering GRB training courses to several hundred public servants at national and local levels in 2022.

29.

Both the central government PEFA and GRPFM PEFA reports provide inputs into PFM Action Plans that are able to contribute to enhanced GRPFM implementation.
In 6 out of 9 GRPFM indicators gender considerations are not included and in 3 areas only initial efforts have been made to mainstream gender equality; however, most PEFA indicators concerning PFM tools linked to support and to promote the gender equality are scored in A in the CG PEFA assessment.

They enable the integration of a gender perspective within the Public Finance Management system of Georgia.
The budget classification is well established using international standards, which forms the basis for integrating the gender dimension into it.

Public investment management is based on good practices for economic analysis of investment proposals, project selection, costing and monitoring.
The budget circular clearly guides the budget preparation process and is well implemented in practice, and could ensure the budgetary units to provide information and gender gender responsive reporting are integrated into a comprehensive performance information system.

information.

Tools for sex-disaggregated performance 30.

The Chart presents a visual depiction of the scores.
C C C D D D D D D GRPFM–1 GENDER IMPACT ANALYSIS OF BUDGET POLICY PROPOSALS GRPFM–2 GENDER RESPONSIVE PUBLIC INVESTMENT MANAGEMENT GRPFM–3 GENDER RESPONSIVE BUDGET CIRCULAR GRPFM–4 GENDER RESPONSIVE BUDGET PROPOSAL DOCUMENTATION GRPFM–5 SEX- DISAGGREGATED PERFORMANCE INFORMATION FOR SERVICE DELIVERY GRPFM–6 TRACKING BUDGET EXPENDITURE FOR GENDER EQUALITY GRPFM–7 GENDER RESPONSIVE REPORTING GRPFM–8 EVALUATION OF GENDER IMPACTS OF SERVICE DELIVERY GRPFM–9 LEGISLATIVE SCRUTINY OF GENDER IMPACTS OF THE BUDGET 15 31.
There is significant potential for the Government of Georgia to strengthen a gender perspective in the PFM system.

Reforms to the PFM system (such as fiscal transparency, medium-term budgetary frameworks, public investment management) over the last few years can provide a solid foundation for the GRB reform to build on.

At the same time, the GRB reform must be prioritized within the overall reform agenda.
The development of the new PFM strategy to be launched by the Government of Georgia in 2022 provides an excellent opportunity to integrate gender equality into the broader public finance management reform agenda.

3.

DETAILED ASSESSMENT OF GENDER RESPONSIVE PUBLIC FINANCIAL MANAGEMENT 32.

This section includes a detailed assessment of gender responsive public financial management in line with the framework indicators.
The narrative also includes appropriate information on any relevant activities undertaken by the government or other stakeholders related to the indicators.

GRPFM–1 GENDER IMPACT ANALYSIS OF BUDGET POLICY PROPOSALS 33.

This indicator assesses the extent to which the government prepares an assessment of the gender impacts of proposed changes in government expenditure and revenue policy.

It contains two dimensions and uses the M1 (weakest link) method for aggregating dimension scores.
The indicator recognizes that changes in budget policies can have different impacts on the delivery of services to men and women and to subgroups of those categories; and that new policy proposals should therefore undergo an ex-ante assessment of social impacts.

Coverage: Central government.

Time period: last completed fiscal year (2021) Background and measurement 34.
Good budgetary practices require governments to assess the impacts on beneficiaries of expenditure, including new or additional expenditure and proposed reductions in expenditure.

Changes in policies can have different impacts on the delivery of services to men and women and to subgroups of those categories.

An increasing number of countries perform gender impact evaluations, analyses, or assessments of policies to understand their envisaged impacts on those categories.
The aim is to improve the design and planning of the policy under consideration, in order to avoid any negative impacts and to strengthen gender equality through better-designed, transformative policies.

16 35.

An expenditure proposal to expand childcare, for example, will likely have a greater impact on women than men because, globally, women are more likely to assume primary parenting responsibilities.
Similarly, an expenditure proposal to improve benefits and support for military veterans is more likely to have an impact on men than women because, globally, men are more likely to be serving in the armed forces (unless the government’s explicit gender-specific objective is to increase number of women in the armed forces then it may be important to monitor this particular aspect as well).

36.
36.

On the revenue side, increasing tax allowances for non-working spouses, for example, can create disincentives to work, particularly for women, as the global data demonstrate.

Similarly, changes in personal income tax may affect different groups of women and men differently.
The assessment should focus on proposals with significant, direct impacts on revenue, including, for example, changes in the rates and coverage of corporate income tax, value added tax, personal income tax, customs and excise taxes, and taxes on natural resources.

The assessment should focus on the government’s own revenue sources.

37.

The gender impacts of expenditure and revenue policy proposals typically are prepared by individual budgetary units for their respective policy areas.
They may be prepared by the MoF or equivalent central government entity.

Assessment INDICATORS/ DIMENSIONS ASSESSMENT OF PERFORMANCE SCORE GRPFM–1 Gender impact analysis of budget policy proposals (M1) GRPFM–1.1 Gender impact analysis of expenditure policy proposals In the last completed fiscal year, gender impact analyses were not carried out for any new expenditure policy proposals.

The impact government currently does not assessments of its in methodologies or guidelines.
require gender its own new spending proposals GRPFM–1.2 Gender impact analysis of policy revenue proposals In the last completed fiscal year, the government did not conduct a gender impact analysis of new revenue policy proposals.

D D D GRPFM–1.1 Gender impact analysis of expenditure policy proposals 38.

The framework of the measures planned for the implementation of the new policy is regulated in the Program Budget Methodology.
There is a requirement to indicate the approximate number of employees needed for the implementation of the new policy and 17 indicative financial allocations in the medium term, including commitments under various policy matrices and action plans that the spending agency plans to enact in the medium term.

The Budget Methodology, however, does not include requirements for a gender assessment, neither for new policies, nor for existing policies.

39.
39.

The annual Budget Law submitted to the Legislature consists of several documents.

These include the Basic Data and Directions (BDD) Document, the Annex on capital projects, and the Explanatory Note.

These three documents provide an insight on the fiscal impact of revenues and expenditure policy proposals of the budget.
In particular, the Explanatory Note provides relevant quantitative information about the breakdown of some main appropriations or revenues into baseline and new policies but for the budget year only.

Table GRPFM-1.1 Gender impact analysis of expenditure policy proposals Key changes in expenditure policy The amount allocated to expenditure policy change in Mil.
(GELL) As a per cent of key changes in expenditure policy Gender impact analysis included (Y/N) of medical Social Security of Population (in particular, increase of pension provisions, social assistance to target groups of the population, social benefits in a highland settlement, subsidy of different costs of population caused by Covid-19) Measures against the Pandemic (bed mobilization, treatment of infected people, testing costs and pandemic reimbursement management staff overtime work, as well as funding of an incentive program to increase vaccination coverage Improvements for regional and municipal roads, water supply, solid waste and educational infrastructure Financing of science, culture and sport sector Development of agriculture food safety, development of viticulture and winemaking, modernization of reclamation systems) Total/Coverage education, the 424,000,000.00 22per cent 376,000,000.00 20 per cent 636,000,000.00 33per cent 333,370,300.00 17per cent 151,715,000.00 8per cent 1,921,085,300.00 100per cent N N N N N Source: Explanatory Note of state budget Law 2021 40.
Due to the Covid-19 global pandemic, the state budget of 2021 (last fiscal completed year) was dominated mostly by measures against the pandemic and the improvement of social 18 conditions in the country.

Some key changes of expenditure policies were also observed in infrastructure projects, such as the development of education and agriculture.

The total amount allocated to expenditure policy change was 1.92 billion GEL.
However, gender impact analyses have not been carried out for any of the key expenditure policy proposals.

41.

Score D GRPFM -1.2 Gender impact analysis of revenue policy proposals 42.

Gender impacts assessments are not systematically conducted by government agencies.

This is because as yet there is no legal requirement to do so.

Budget documentation as well as any complementary material–including the 2021 budget –therefore does not contain gender impact data.
The Parliamentary Gender Equality Council (GEC) developed draft 43. legislative amendments in 2021.

This positive action was with the support of UN Women and the government of Norway and had the aim to institutionalize gender impact assessment in the legislative processes.

The dialogue and advocacy regarding this issue in legislative and executive branches are ongoing.
Additionally, a number of gender impact assessments of state laws, policies and programs have been conducted with the support of various international organizations and development partners.19 44.

Score D GRPFM–2 GENDER RESPONSIVE PUBLIC INVESTMENT MANAGEMENT 45.

This indicator assesses the extent to which robust appraisal methods, based on economic analysis, of feasibility or prefeasibility studies for major investment projects include analysis of the impacts on gender.
There is one dimension for this indicator.

The indicator recognizes that different groups of men and women benefit differently from investment projects, and it is therefore important for the government to include a gender perspective in the economic analysis of major investment projects.

Coverage: Central government.
Time period: last completed fiscal year (2021) 19 A list of gender impact assessments conducted by the Government of Georgia with the support of various international organizations and development partners in 2021: Gender Impact Assessment (GIA) - Self-employment Promotion Grant Program and Vocational Education Support Program of LEPL on IDPs, Eco-Migrants and Livelihood Provision Agency (2021); Gender Impact Assessment (GIA) of Strategy on Small and Medium Business Development of the Ministry of Economy and Sustainable Development (2021); Gender Impact Assessment (GIA) - The State Program "Plant the Future" (2021, mixed approach – ex ante and ex post); Gender Impact Assessment (GIA) of Equal Pay Review Mechanism (2021); Gender Impact Assessment (GIA) of the Labor Code (2022).
19 Background and measurement 46.

Public investments can serve as a key driver of economic growth.

However, the effectiveness and efficiency of public investment are also key determinants in maximizing the impact of public investment on the government’s social and economic development objectives, including achieving gender equality.
Different groups of men and women benefit differently from investment projects, and it is therefore important to ensure a gender perspective is included in the economic analysis of major investment projects.
For example, designing a new public space that is aimed at promoting physical activity but is planned to be located in an area with no street lightning and no safe public transportation is likely to be perceived as a safety concern for girls and women who are, as a result, less likely to use the space even if the investment project originally was intended to target both men and boys and women and girls equally.
The public space also needs to consider the needs of different subgroups of women and men (including factors such as the needs of people with disabilities, the needs of youth and elderly population).

47.

Major investment projects for this indicator in this report are defined as projects exceeding the total investment cost of the project amounts of 1 percent of total annual budget expenditure.
The term “major investment project” also includes investments implemented through structured financing instruments such as public-private partnerships.
Assessment INDICATORS/ DIMENSIONS ASSESSMENT OF PERFORMANCE SCORE GRPFM–2 Gender responsive public investment management (M1) GRPFM–2.1 Gender responsive public investment management In the last completed fiscal year, economic analysis for none of the major investment projects included an analysis of the impacts on gender, and the results of the analysis were not published for any project.
The Project Proposal Application or the so-called concept note for investment projects which are part of the national guidelines does not require information on gender.

While major investment projects funded by development partners require gender impact analysis, these respective reports have not yet been available and/or finalized.

D D 48.

The Investment Projects Management Guide approved by the Decree No.
191 of April 22, 2016 by the Government of Georgia defines the general framework of the public investment implementation process.

Aligned with the Investment Projects Management Guide, the Minister of Finance approved the "Investment Project Management Methodology" under the Ministerial Decree No.

165, dated as of July 22, 2016.

The methodology set out the rules and procedures for developing investment projects.
It defines the roles and responsibilities of the parties involved in all stages of the investment project management process prior to the 20 implementation of projects.

The guide ensures the evaluation of the various proposed capital investments in a consistent manner and prioritizes projects for strategic planning and budget preparation.

This is for both the entire budget and the sectoral and regional budgets.
In line with the internationally established best practices and standards, the investment project management process consists of six main components: project pre-selection / evaluation stage, project final selection / evaluation stage, project reflection in the budget, project implementation, project monitoring and follow-up (final) evaluation.

49.

The MoF reviews all projects.

This includes projects initiated by the Law of Georgia on Public-Private Partnership.
These are covered by the Government of Georgia Resolution №426 of 17 August 2018 on the Approval of the Rules for Development and Implementation of Public- Private Partnership Projects and in accordance with the procedures defined by the guidelines, taking into account the obligations in the guidelines defined by the MoF.

At the next stage of consideration, the procedure for reviewing and agreeing such projects is regulated by the legislation governing public-private partnership projects.

50.
50.

In order to carry out the pre-selection procedure, a “Project Concept Card” has to be prepared for each project and its alternatives.
The project concept card includes, as a minimum, the following information: A) basic information about the project and its implementer; B) the essence of the project, the logic of the intervention, the assessment of the need and demand for the project; C) compliance of the project with the strategic documents; D) the cost of the project and its alternatives and the assumptions related to its calculation; E) assumptions related to the benefits of the project, its alternatives and its calculation; F) impact of the project on the budget; G) the economic efficiency of the project and its alternatives in relation to the single beneficiary and other similar projects already implemented; H) probable method of procurement, including the possibility of implementing the project through public-private partnership; I) other specifics related to the project implementation; and J) research methodologies required for the final selection of the project.
51.

Investment projects are implemented in accordance with the Law of Georgia on State Procurement and overall legislation of Georgia.

In case of donor-funded projects or international tenders, the project is implemented in accordance with procedures agreed with relevant donors.

52.

There is no obligation to track gender impacts specifically.
However, there is a requirement for a social impact assessment, which measures the potential negative and positive social consequences of projects, such as income redistribution, poverty, unemployment, gender equality, and more.

However, due to the type of the investment projects in 2021, none of the projects required additional research on social impact assessment and thus such an assessment was not undertaken.
The economic analyses of the preliminary stage under the cost and benefits determination section also includes a requirement for far-reaching social impact assessments that take into account a wider range of impacts on geographical locations, social status, income, ethnicity, gender and other similar factors.

21 53.

In case of donor funded projects, projects must be implemented in line with the procedures of individual donor guidelines.

These frequently call for gender impact assessments.

54.
54.

The concept notes for each investment projects that qualify for public investment above the threshold of five million GEL, are published on the MoF website.

However, as mentioned above, the concept note does not oblige the implementing agency to include a specific gender impact assessment.

As a consequence, no Investment Projects for 2021 included a gender impact assessment.
On the other hand, two out of the top ten major investment projects in 2021 were fully funded by donor organizations: (1) Rehabilitation of water supply and sewerage systems in Khashuri and construction of a sewage treatment plant (Agence Française de Développement – AFD) and (2) Rehabilitation project of Vardnili and Enguri hydropower plants (European Bank of Reconstruction and Development – 84 per cent and European Union -16 per cent).
These international development partners have gender impact assessments, but these reports are currently in progress and are not available publicly to review and draw conclusions on the gender coverage.

55.

Score D Table GRPFM–2.1 Gender responsive public investment management largest Ten investment projects major Total investment cost of project in GEL As a per cent of top 10 major projects approved Economic analysis includes analysis of the impacts on gender Completed (Y/N)?
Consistent with national guidelines (Y/N) Published (Y/N) Reviewing entity Construction of Tbilisi- Sartichala (Lot 1) and Sartichala-Sagarejo (Lot 2) sections Tbilisi- Bakurtsikhe-Lagodekhi auto road of and Rehabilitation of water sewerage supply systems in Khashuri and construction of a sewage treatment plant Rehabilitation project of Vardnili Enguri and hydropower plants 600,000,000.00 63 per cent N N N 190,000,000.00 20 per cent N 96,000,000.00 10 per cent N N N N N Ministry of Finance Ministry of Finance Ministry of Finance 22 largest Ten investment projects major Total investment cost of project in GEL As a per cent of top 10 major projects approved Economic analysis includes analysis of the impacts on gender Completed (Y/N)?
Consistent with national guidelines (Y/N) Published (Y/N) Reviewing entity construction of a new of educational building LEPL "Black Sea College" Construction public building of school Tbilisi N128 Construction of Public School N10 Tbilisi Construction of the central office building of the Public Defender's Office Construction of the College of Art of Tbilisi State University Construction of Public School N158 Tbilisi Construction of the College of Media and TV Arts of State University Tbilisi named Ivane Javakhishvili after 15,150,000.00 2 per cent 10,500,000.00 1 per cent 8,515,000 1 per cent 8,300,000 1 per cent 7,105,000 1 per cent 6,500,000 1 per cent 6,100,000 1 per cent N N N N N N N N N N N N N N N N N N N N N Ministry of Finance Ministry of Finance Ministry of Finance Ministry of Finance Ministry of Finance Ministry of Finance Ministry of Finance Total/Coverage 948,170,000.00 100 per cent 0 per cent 0 per cent 0 per cent Data source: State budget 2021, PIM Projects registry GRPFM–3 GENDER RESPONSIVE BUDGET CIRCULAR 56.
This indicator measures the extent to which the government’s budget circular(s) is gender responsive.

There is one dimension for this indicator.

The GRB circular typically includes a requirement for budgetary units to provide justification or planned results for the impacts of proposed new spending initiatives and reductions in expenditures on men and women and/or on 23 gender equality.

The GRB circular can also require budgetary units to include sex-disaggregated data for actual or expected results.
Coverage: Central government.

Time period: last budget submitted to the legislature (2022) Background and measurement 57.

The budget circular is the primary guidance from the MoF for budgetary units on how to prepare budget submissions.

The guidance provided in the circular or circulars should cover the budget for the entire year (and relevant subsequent years for medium-term budget systems).

58.
58.

The budget circular will usually provide instructions for budgetary units on how to set out detailed estimates in accordance with their approved ceilings.

Instructions are provided on how to submit proposals for new spending or potential savings in accordance with government policy priorities.
It will normally set out the requirements for budgetary units to provide supporting justification and, if the government is operating a program or a performance- or results-based budgeting system, planned results for both existing and proposed changes in budget allocations.

59.

The GRB circular includes a requirement for budgetary units to provide justification or planned results for the impacts on men and women and/or on gender equality.
These cover the following: ● Proposed new spending initiatives ● Proposed reductions in expenditures The GRPFM circular also requires budgetary units to include sex-disaggregated data for actual or expected results.
24 Assessment INDICATORS/ DIMENSIONS ASSESSMENT OF PERFORMANCE SCORE GRPFM–3 Gender responsive budget circular (M1) GRPFM–3.1 Gender responsive budget circular The Program Budget Methodology does not require line ministries to include sex-disaggregated data on planned outputs and outcomes or to provide information on the impacts of budget policies on gender equality for new spending proposals.

Neither does Basic Data and Directions Document (BDD).
However, Program Budget Methodology recommends all spending units to define at least one gender-related performance the program/subprogram, especially when the program/subprogram is gender sensitive.
to measure indicator D D Data source: BDD (Basic Data and Directions) Document 2022 Table GRPFM–3.1 Gender responsive budget circular Circular for budget year Requirement to provide justification or planned results for the effects on men and women or on gender equality (Y/N) Requirement to include sex- disaggregated data in budget proposals (Y/N) New spending initiatives (Y/N) Reductions in expenditure (Y/N) 2022 N N N Data source: BDD (Basic Data and Directions) Document 2022, Program Budget Methodology 60.
Gender performance indicators are recommended rather than mandated.

The Program Budget Methodology (Decree of the MoF№385, 08.07.2011) recommends for spending units (for the State as well as at the local level) to include gender-related performance indicators for gender sensitive programs/subprograms.

This information is reflected in the final budget draft.
The Program Budget Methodology states that, according to the specifics of the programs, in case of gender sensitive programs, it is important to have one gender indicator among other performance indicators20.

Since due to the lack of requirement to include them, gender related performance indicators are not widely used and defined by the spending units.

61.

The Basic Data and Directions (BDD) Document is the Georgian budget circular.

It is an electronically published document.


This document is prepared according to the Budget Code.

It includes the ministry ceilings, which are discussed with the budgetary units during its preparation, then submitted to the parliament for opinion, and approved by the government 20 Decree of the Minister of Finance №385, 08.07.2011, p. 47 25 (cabinet) before it is distributed to the budgetary units.
The budget code defines the content of the BDD (paragraph 5 of article 34) which are as follows: • Main macroeconomic indicators (nominal and real Gross Domestic Product (GDP), economic growth, inflation, investments, etc.
); • Fiscal projections and their description for the past, current, future and three following fiscal years; • Aggregated indicators of consolidated and central government budget revenue and expenditure, financial and nonfinancial assets and liabilities for the past, current, future and three following fiscal years; • Analysis of the central government budget execution for the past fiscal year and projections for the current fiscal year; • State priorities defined by the government for the two next years; • Programs, objectives and funding of budgetary units for the two next years; • Budget ceilings for each budgetary unit; and • Guidance on expenditure for the programs and sub-programs for each budgetary unit.
The budget code does not require the provision of information on the impacts of budget 62. policies on gender equality for new spending proposals.

63.

Score D GRPFM–4 GRB PROPOSAL DOCUMENTATION 64.

This indicator assesses the extent to which the government’s budget proposal documentation includes additional information on gender priorities and budget measures aimed at strengthening gender equality.
GRB documentation typically includes information on the following: i) an overview of government priorities for improving gender equality; ii) details of budget measures aimed at promoting gender equality; and iii) assessment of the impacts of budget policies on gender equality.

Coverage: Budgetary Central government.


Time period: last budget submitted to the legislature (2022) Background and measurement The government’s budget proposal documentation 65. includes the government’s expenditure and revenue plans for the budget year.

In the case of medium-term budgets, the two following fiscal years are covered.

Gender responsive budget documentation also includes information on the following: 26 ● An overview of government’s policy priorities for improving gender equality.
This needs to be presented in a specific section of the budget proposal documentation ● Budget measures aimed at promoting gender equality.

This information would include specific revenue and expenditure initiatives aimed at promoting gender equality ● Assessment of the impacts of budget policies on gender equality.
This assessment would include an overview of the findings of impact assessments and a description of the envisaged outcomes and impacts of policies for men and women, and for promoting gender equality, Such information helps the government to articulate its plans for implementing gender responsive policies and programs by identifying the resources being allocated to reach strategic goals regarding gender impacts, as well as to put in place systems for measuring the results of those policies.
Sometimes governments may publish this information in the form of a gender budget statement (which is usually described as a gender-specific accountability document produced by the government agency to demonstrate its programs and budget in respect of gender and gender equality); at other times, such information may be incorporated into the standard budget documentation.

66.
66.

Gender related information may also be presented in the form of a budget paper from a particular ministry or the whole of government.

These presentations relate to how policies, programs, and related budgets fulfill the government’s gender equality objectives.

67.

Public access is defined as availability without restriction, within a reasonable time frame, without a requirement to register, and free of charge.

This is in line with PEFA PI–9, Public access to fiscal information.
Budget documentation refers to the executive’s budget proposals for the next fiscal year or, in the case of medium-term budgets, the two following fiscal years, with supporting documents, as submitted to the legislature for scrutiny and approval.
Assessment INDICATORS/ DIMENSIONS ASSESSMENT OF PERFORMANCE SCORE GRPFM–4 Gender responsive budget proposal documentation (M1) GRPFM–4.1 Gender budget responsive proposal documentation included The budget proposal documentation outlines 12 priorities aimed improving gender equality under the programs of the at government line ministries.

Gender equality priorities are integrated in the 12 policy priorities of the government.
Also, budget measures aimed at promoting gender and an assessment of the impacts of budget policies on gender equality is not covered.
in the sections of the different C C 27 Table GRPFM–4.1 Gender responsive budget proposal documentation Budget proposal for budget year An overview of government policy priorities for improving gender equality (Y/N) Details of budget measures aimed at promoting gender equality (Y/N) Assessment of the impacts of budget policies on gender equality (Y/N) Y N N Data source: mof.ge, BDD 68.
The government budget proposal documentation includes the budget statement and budget estimates for 2022 and is publicly available.

It was submitted to the Parliament of Georgia by the end of 2021.

An overview of government’s policy priorities for improving gender equality 69.

In its Budget Proposal Documentation, the Government of Georgia outlines around 12 governmental priorities and programs.
These relate to the Ministry of the Internally Displaced Persons from the Occupied Territories, Labor, Health and Social Affairs of Georgia implements most of the activities concerning the government priorities for improving gender equality.

Other implementing units include the Civil Service Bureau, Public Defender’s Office of Georgia and Office of the State Minister of Georgia for Reconciliation and Civic Equality.

70.
70.

The program of “Affordable, quality health care and social security” for ensuring gender equality in the labor market.

It supports increased women's participation through both legislative initiatives and the implementation of various programs.

Under the social security management program, one of the priorities is to prohibit/prevent violation of labor rights, including discrimination, gender inequality, forced labor and labor exploitation and sexual harassment.
In the Program focused on developing state policies and programs one of the priorities is to promote gender equality in the fields of education and science.

71.

The National Human Rights Strategy also includes gender equality aims.

These are articulated through NAPs on Violence against Women and the Women, Peace and Security and Gender Equality Chapter of the Human Rights Action Plan.
However, the Human Rights Strategy 2014-2020 and Action Plans expired in 2020 and a new strategy and NAPs have not been adopted so far, despite being developed with support of UN Women and other development organizations.

Details of budget measures aimed at strengthening gender equality 72.

At the central government level, a national strategy on human rights 2022-2030 is being developed.
This strategy includes a special section on gender equality with corresponding goals, objectives and gender specific indicators.

Alongside the National Strategy, a short-term NAP for the implementation of the strategy will be developed, which will be costed.

These documents have not been adopted at the time of assessment.
Additionally, two independent NAPs have been developed at the central government level: (1) NAP for 2022-2024 on the Measures to be 28 Implemented for Combating Violence Against Women and Domestic Violence and Protection of Victims/Survivors and (2) 2016-2017 NAP for Implementation of the UN Security Council Resolutions on Women, Peace and Security that were adopted in October 2022.

An assessment of the impacts of budget policies on gender equality is not included in 73. the budget documentation.

74.
74.

Score C GRPFM–5 SEX-DISAGGREGATED PERFORMANCE DELIVERY INFORMATION FOR SERVICE 75.

This indicator measures the extent to which the executive’s budget proposal or supporting documentation and in-year or end-year reports include sex-disaggregated information on performance for service delivery programs.

It contains two dimensions and uses the M2 (averaging) method for aggregating dimension scores.
Inclusion of sex-disaggregated data in government’s budgeting systems facilitates discussions regarding the impacts of services on men and women, including different subgroups of these categories, and on gender equality; and helps policy makers to assess and develop appropriate, evidence-based responses and policies.

Coverage: Central government.


Services managed and financed by other tiers of government should be included if the central government significantly finances such services Time period: GRPFM 5.1: next fiscal year (2022); GRPFM 5.2: last completed fiscal year (2021) Background and measurement 76.

Promoting the efficiency and effectiveness of public service delivery is a core objective of the PFM system.
The inclusion of performance information within budgetary documentation is considered international good practice.

It strengthens the accountability of the executive for the planned and achieved outputs and outcomes of government programs and services.

77.

Increasingly, it is good practice for governments to include sex-disaggregated data in their performance-based budgeting systems.
This facilitates discussions regarding the impact of their programs and services on men and women, including different subgroups of these categories, and on gender equality.

Sex-disaggregated data also help policy makers to assess and develop appropriate, evidence-based responses and policies.

78.

Service delivery refers to programs or services that are provided either to the general public or to specifically targeted groups of citizens, whether fully or partially using government resources.
These services include education and training, health care, social and community support, policing, road construction and maintenance, agricultural support, water and sanitation, 29 and other services.

They exclude services that are provided on a commercial basis through public corporations as well as policy functions, internal administration, and purely regulatory functions undertaken by the government, although performance data for these activities may be captured for internal management purposes.
Also excluded are defense and national security.

79.

Performance information refers to output and outcome indicators and planned results against those indicators.

An output is the actual quantity of products or services produced or delivered by the relevant service (program or function).

An outcome is the measurable effect, consequence, or impact of the service (or program or function) related to its outputs.

Activities are specific tasks or functions of a service delivery or program.
Performance information on gender equality can be included in program objectives, activities, outputs, and outcomes.

80.

Performance information should be included in performance plans, which include the annual budget documents.

These may be presented as a supplementary document or published separately by each line ministry, and in performance reports, presented either in the executive’s budget proposal or in an annual report or other public document.
They should be in a format and at a level (program or unit) that is comparable to the plans previously adopted within the annual or medium-term budget.
Assessment INDICATORS/ DIMENSIONS ASSESSMENT OF PERFORMANCE SCORE GRPFM–5 Sex-disaggregated performance information for service delivery (M2) GRPFM–5.1 Gender- responsive performance plans for service delivery information Sex-disaggregated information is published annually on the planned outputs for some of key service delivery ministries, but sex- disaggregated information is not presented for all programs and in ministries’ sub-programs.

This corporate plans, and basic data and directions documents.
The updated Program Budget Methodology (Decree of the Minister of Finance №385, 08.07.2011) recommends for spending units (for the State as well as at the local level) to include gender-related performance sensitive programs/subprograms.
is presented indicators gender for C C Sex- GRPFM–5.2 disaggregated performance achieved for service delivery Sex-disaggregated information is published annually on the actual outputs for some service delivery ministries, but sex-disaggregated information is not presented for all programs and sub-programs.

C GRPFM–5.1 Gender-responsive performance plans for service delivery 30 81.

Research indicates that only two line ministries indicated sex-disaggregated data on planned outputs in the 2022 state budget.
Only two ministries have included sex-disaggregated data on outputs in the annual implementation report on the 2021 budget.

82.

Table GRPFM–5 presents the main state service delivery entities in eight line ministries of Georgia.
In its corporate action plan, as part of the Basic Data and Directions documentation, the Ministry of Internally Displaced Persons from the Occupied Territories, Labor, Health and Social Affairs of Georgia presents sex-disaggregated data in the baseline and target indicators in two sub-programs.

These are: (1) Pension provision for the population (27 02 01).

(2) Social assistance to target groups of the population (27 02 02).
According to the available data, 558,603 women and 223,331 men received pensions in 2021, 174,000 received a social package, of whom 65 per cent were men and 35 per cent were women.

The Ministry of Education and Science presents sex-disaggregated data on only one of their sub-programs, implemented by the LEPL Zurab Zhvania School of Public Administration: Vocational training of national minorities (32 03 03).
The data revealed that there were 55 per cent female and 45 per cent male retrained beneficiaries.

Some of the other ministries like the Ministry of Environmental Protection and Agriculture and the Ministry of Regional Development and Infrastructure formerly presented sex- disaggregated information on outputs and outcomes in some of the previous years but have ceased this practice.
Table GRPFM–5 Sex-disaggregated performance information for service delivery Name of service delivery ministry Percentage of service delivery ministries Percentage of Programs with Sex- disaggregated data GRPFM–5.1 Gender-responsive performance plans for service delivery GRPFM–5.2 Sex-disaggregated performance achieved for service delivery Sex- disaggregated data on planned outputs (Y/N) Sex-disaggregated data on planned outcomes (Y/N) Sex- disaggregated data on actual outputs produced (Y/N) Sex- disaggregated data on actual outcomes achieved (Y/N) Ministry of Internally displaced persons from the occupied territories, labor, health and social affairs of Georgia Ministry of Culture, Sport and Youth Affairs 44 per cent 28 per cent Y 3 per cent 0 0 N N Ministry Economy of and 7 per cent N N N Y N N N N N 31 Name of service delivery ministry Percentage of service delivery ministries Percentage of Programs with Sex- disaggregated data GRPFM–5.1 Gender-responsive performance plans for service delivery GRPFM–5.2 Sex-disaggregated performance achieved for service delivery Sex- disaggregated data on planned outputs (Y/N) Sex-disaggregated data on planned outcomes (Y/N) Sex- disaggregated data on actual outputs produced (Y/N) Sex- disaggregated data on actual outcomes achieved (Y/N) Sustainable Development Ministry of Infrastructure and Regional Development 21 per cent Ministry of Justice 2 per cent Ministry of Internal Affairs 6 per cent 4 per cent Ministry Environment Protection Agriculture Ministry Education Science of and of and 0 0 0 0 N N N N N N N N N N N N N Y N N N N N 12 per cent 0.02 per cent Y Total 100 per cent 28 per cent 28 per cent 0 per cent 28 per cent 0 per cent Data source: 2022 State budget results and indicators of programs 83.
Score C GRPFM–5.2 Sex-disaggregated performance achieved for service delivery 84.

The same information is reflected in the execution report of the reporting period – 2021.

Sex-disaggregated information is presented on the actual outputs of indicators within the state program.

Budget Execution report for year 2021 was prepared and published on MoF website in April 2022.

85.
85.

The updated Program Budget Methodology recommends the inclusion of gender- related performance indicators for gender sensitive programs/subprograms.

This applies to spending units (for the State as well as at the local level).

This information is reflected in the final budget draft.

The Program Budget Methodology states that, according to the specifics of the 32 programs, in case of gender sensitive programs, it is important to have one gender indicator among other performance indicators21.
Methodology also defines that, generally each output should have no more than 5 indicators and if it is a gender sensitive program, then one out of five should be a gender indicator.

86.

Gender related performance indicators are not widely used and defined by the spending units.

The methodology is only a recommendation for gender sensitive programs/subprograms.

87.

Score C GRPFM–6 TRACKING BUDGET EXPENDITURE FOR GENDER EQUALITY 88.
This indicator measures the government’s capacity to track expenditure for gender equality throughout the budget formulation, execution, and reporting processes.

There is one dimension for this indicator.

The indicator recognizes that the capacity to track expenditure in line with the budget proposal is important from a governance and accountability perspective, as it gives the assurance that resources are being used for the purposes intended.

Coverage: Central government.


Time period: last completed fiscal year (2021) Background and measurement 89.

Gender responsive PFM is built on the premise that public spending can be used as an instrument for achieving gender equality.

To have significant impacts on men and boys, women and girls, and different subgroups of these categories, public spending must be budgeted and disbursed for activities that help to achieve these desired impacts.
It is therefore important that resources planned to promote gender equality are actually disbursed, that there is a way to track those resources, and that no major adjustments are made to allocations that are not authorized by the legislature.

90.

The capacity to track expenditure in line with the budget proposal is important from the governance and accountability perspective.

This gives the assurance that resources are being used for the purposes intended.
From a gender responsive PFM perspective, this means that resources spent reach and benefit targeted groups of men and women.

91.

Tracking of gender expenditure should focus not only on budget policies that are explicitly labeled as such.

This helps with the understanding of the impacts of public spending on gender equality.

Examples include expenditure allocated to national gender institutions, such as the Ministry of Gender, or expenditure allocated to addressing GBV.
They should also include 21 Decree of the Minister of Finance №385, 08.07.2011, p. 47 33 policies that are provided to the general public but also have a gender equality focus such as a project focusing on decentralization and local governance that has a specific objective to strengthen women’s participation in decision making at the local level.
Assessment INDICATORS/ DIMENSIONS ASSESSMENT OF PERFORMANCE SCORE GRPFM–6 Tracking budget expenditure for gender equality (M1) GRPFM–6.1 Tracking budget expenditure for gender equality The current budget and reporting system does not incorporate a gender dimension into the chart of account and does not identify spending related to gender outcomes; nor are budget line item or program expenditure mapped ex post to specific gender outcomes.

D D 92.
D D 92.

The budget classification and chart of accounts in Georgia are aligned and allow tracking of expenditure based on economic, administrative, functional and program classifications, and revenue based on revenue classification.

The budget classification is harmonized with the IMF Government Finance Statistics Manual 2014.

93.

The Government of Georgia does not track expenditure for gender equality.
The government does not use its chart of accounts to capture data on expenditure associated with gender outcomes.

There is no separate tracking number or classification of expenditure and revenue in the chart of accounts on gender.

94.

Score D GRPFM–7 GENDER RESPONSIVE REPORTING 95.

This indicator measures the extent to which the government prepares and publishes annual reports that include information on gender-related expenditure and the impact of budget policies on gender equality.
There is one dimension for this indicator.

Countries’ practices in producing gender responsive annual reports vary.

Regardless of the format, the reports should include information on the following: i) a report on gender equality outcomes; ii) data on gender-related expenditure; iii) assessment of the implementation of budget policies and their impacts on gender equality; and iv) sex-disaggregated data on budgetary central government employment.

Coverage: Central government.


34 Time period: last completed fiscal year (2021) Background and measurement 96.

Reports should contain information on gender.

This should include the following: I.

An analysis of gender equality outcomes.

This report should include an overview of progress made in achieving gender equality overall as well as information in relation to specific sectors or areas of society, such as education, health and employment.

II.

Data on gender-related expenditure.


This information would include key figures on resources allocated for budget policies targeting gender equality.

IV.

III.

Assessment of the implementation of budget policies and their impacts on gender equality.

This assessment would include an overview of impact assessment data and the extent to which the intended outcomes and impacts of policies targeting specific gender or gender equality have been achieved.
Sex-disaggregated data on budgetary central government employment.

The inclusion of sex-disaggregated data on employment allows for the measurement of how employment in budgetary central government units is distributed between women and men, which is a key basic indicator of gender equity.

Sex-disaggregated employment data that are broken down further by types of position include sex-disaggregated data on administrative, technical, operational, managerial positions, or others, as relevant.
This type of data facilitates discussions on equal employment opportunities and consideration of any types of corrective measures needed.

Assessment INDICATORS/ DIMENSIONS ASSESSMENT OF PERFORMANCE GRPFM–7 Gender responsive reporting (M1) GRPFM–7.1 Gender responsive reporting The National Statistics Office of Georgia publishes an annual report that includes, inter alia, sex-disaggregated data on budgetary central government employment.
This annual report further captures sex-disaggregated data relating to specific sectors or areas of society, such as education, health, employment, poverty, and crime.

Sex-disaggregated data on budgetary central government employment is also available in reports published annually by the Civil Service Bureau (CSB).
Other reports do not contain a comprehensive analysis of gender equality outcomes and gender- related expenditure or an assessment of the implementation of budget policies and their impacts on gender equality or are not published annually.
SCORE C C 35 Table GRPFM–7.1 Gender responsive reporting Annual report includes the following information: Report(s) for budget year Report on gender equality outcomes (Y/N) Data on gender-related expenditure (Y/N) Assessment of the implementation of budget policies and their impacts on gender equality (Y/N) Sex-disaggregated data on budgetary central government employment (Y/N) 2021 N N N Y 97.
The National Statistics Office (Geostat) of the Government of Georgia publishes an annual report that includes sex-disaggregated data on employment by the central government.

According to the latest available report for 2020, 58 per cent per cent of those employed in the public sector were male and 42 per cent per cent were female, a significant increase from the previous year’s report, when men accounted to almost 70 per cent and per cent women 30 per cent respectively.
Furthermore, the Civil Service Bureau annually publishes detailed statistics on the Civil Service.

Sex-disaggregated data is presented in almost every component of the analyses, such as distribution of civil servants by organizations, position rankings, age, type of contracts, managerial positions and dismissals.

98.

The report on State budget execution is prepared annually and published on the website of the MoF.
The report contains information on revenue, expenditure, financial assets, financial liabilities and long-term obligations.

In addition, the consolidated financial reports for central government budgetary units are prepared annually.

They provide information on allocated budget and spending and contain full information on revenue, expenditure, financial and tangible assets, liabilities, guarantees and long-term obligations.

The financial reports are supported by a reconciled cash flow statement.
These reports do not include information on (i) gender outcomes or (ii) data on gender related expenditure and/or revenue.

99.

Several reports produced by the government units, international organizations and CSOs cover gender equality topics.

However, most of the reports do not cover gender equality outcomes, gender-related expenditure, the assessment of the implementation of budget policies and their impacts on gender equality in a comprehensive way.
Two non-periodic reports have also been produced by the Parliamentary Budget Office: the Gender Analysis of state budget for 2019 and 2020.

These reports partially cover information on gender equality; however, they are not produced annually and were not developed specifically for 2021, the time period which is covered by this indicator.

100.
100.

In 2020 the Secretariat of the SDGs Inter-Agency Council published the Voluntary National Review reporting on the Implementation of the 2030 Agenda on Sustainable Development Goals.

The Secretariat is housed under the administration of the Government of Georgia.

Under the “Democratic Governance” section, the report covers Gender Equality issues, 36 presenting different sex-disaggregated information in terms of complying with SDG 5.
Similarly, to other reports, it is not developed annually, therefore cannot be considered in the assessment of this indicator.

101.

Score C GRPFM–8 EVALUATION OF GENDER IMPACTS OF SERVICE DELIVERY 102.

This indicator measures the extent to which independent evaluations of the efficiency and effectiveness of public services include an assessment of gender impacts.

There is one dimension for this indicator.


The indicator recognizes that impacts assessments of public services on gender responsiveness and gender equality provide important feedback to the initial design of services as well as any other unintended consequences for the provision of services for men and women and different categories of these subgroups.

Coverage: Central government.

Time period: last three completed fiscal years (2019-2021) Background and measurement 103.
Men and women in different socio-economic positions should have equitable access to the full range of public services provided by government.

It is important that such services meet gender-specific needs.

104.

Evaluations of the impact of public services on gender and gender equality provide important feedback to the initial design of services.

These evaluations can point to any other unintended consequences for the provision of services for men and women and different categories of these subgroups.
Such evaluations can include, but are not limited to, program evaluation, assessment, and analysis; performance audits; public expenditure reviews; and impact assessments.

In some cases, a separate gender-sensitive evaluation may be undertaken, although it is more desirable to include the assessment of gender impacts in the regular evaluation processes.

105.

Impact assessment that includes gender equality indicators can be carried out at the completion of a program or a service.
They can also be done during implementation in order to obtain feedback and use results to refine or redesign the program or service.

106.

Impact assessment reports that include an element of gender equality indicators build on sex-disaggregated data to measure results and long-term outcomes for men and women.
They provide information on the efficiency of programs or services with respect to equal access and equality; whether means and resources are used efficiently to achieve improved benefits for women and men; and whether costs and benefits have been allocated and received equitably.
They also provide information on the effectiveness of programs or services by providing 37 information on whether programs or services were effective in achieving gender equality and whether they contributed to the achievement of the planned outputs and outcomes with regard to gender responsiveness and/or gender equality.

107.

The inclusion of gender equality impacts assessment as part of impact evaluations is important.
These enable evaluators to review both the expected and unexpected impacts of programs or services on wider policies, processes, and programs that enhance gender equality and women’s rights.
This review can include, for example, whether programs or services had an impact on increasing the number of women entering STEM professions, increasing the number of women setting up information technology businesses, reducing the number of cases of gender-based violence, or increasing the number of men taking paternity leave to care for their children.
Assessment INDICATORS/ DIMENSIONS ASSESSMENT OF PERFORMANCE SCORE GRPFM–8 Evaluation of gender impacts of service delivery (M1) GRPFM–8.1 Evaluation of gender impacts of service delivery Ex-post evaluations of service delivery are not legally required.

Such impacts have not been carried out assessments of gender systematically.

The Auditor General undertook three independent evaluations related to gender equality in the reporting period of 2019-2021.
However, these evaluations cover only an insignificant portion of the state budget spending and are not carried out regularly.

D D 108.

The State Audit Office of Georgia in the reporting period of 2019-2021 conducted three performance Audit reports that included gender impact analysis: • Performance audit of the mechanisms for protection and presentation of domestic violence - 2019: This audit assesses the effectiveness of mechanisms for protection and prevention of domestic violence.
The audit period is from 2015 to 2018.

The agencies audited are: Ministry of Internal Affairs of Georgia; LEPL - Social Service Agency; and Interagency Commission on Gender Equality, Violence against Women and Domestic Violence.

Issues examined through the audit included: police responses to cases of violence and the involvement of a social worker, access to security and issues related to the level of citizens' awareness-raising.
• Audit report on access to services provided by state health programs - 2021.

The State Audit Office conducted an efficiency audit to determine the availability of components of state health care programs: providing beneficiaries with medical care and related outpatient services.

Seven 38 state programs were selected for the audit, one of them – maternal and child health with one of the target indicators to reducing maternal and infant mortality.
The audit revealed the shortcomings that affect both the availability of services and the effective management of programs.

• Efficiency Audit Report on the Readiness to Achieve Sustainable Development Goals – 2019.

This report examined the readiness to achieve the goals of sustainable development.

In particular, it assessed whether appropriate measures had been taken by the government to (a) ensure the readiness to achieve the objectives and (b) to establish a monitoring and reporting framework.
The report partially covered some aspects of the SDGs, among them the gender equality issues.

Main findings of the audit reports were that (1) SDG matrix is only partially integrated into national documents; (2) The SDG Board and working groups do not include all stakeholders; (3) Relationships between goals are weakly identified and there are shortcomings in identifying responsible agencies and (4) The amount of resources needed to achieve the goals has not been identified.
There are performance and other reports, developed by the Government of Georgia 109. which includes gender information.

These are assessed in GRPFM-7.

However, most of these reports do not provide any ex post evaluations of a specific policy or program.

Exceptions are the policies and/or programs of the government where gender equality is the primary objective such as the evaluation reports of specific areas, supported by the development partners.

110.
110.

The Government of Georgia does not conduct independent evaluations of gender impacts, and do not have the mechanism for such evaluations in place.

Some independent evaluations are undertaken by international organizations.

However, these evaluations represent an insignificant part of the budget.

111.

Evaluations of different programs and services are conducted by the Public Defender’s Office.
These are mainly funded by the development partners though they are not carried out in agreement with the government authorities.

Moreover, Public Defender’s Office is an independent institution that does not belong to any branch of the government and is legally mandated to monitor the protection of gender equality and provide an appropriate response to violations of gender equality.

112.

Score D GRPFM–9 LEGISLATIVE SCRUTINY OF GENDER IMPACTS OF THE BUDGET 113.
This indicator measures the extent to which the legislature’s budget and audit scrutiny include a review of the government’s policies to understand whether policies equally benefit men and women by ensuring the allocation of sufficient funds.

It contains two dimensions and uses the M2 (averaging) method for aggregating dimension scores.
The indicator recognizes that inclusion of gender impacts in the legislature’s review of budget proposals promotes the 39 participation of men and women in the policy-making process and ensures that their voices are heard, and their priorities are reflected in government programs and services.

Coverage: Central government.

Time period: GRPFM 9.1: last completed fiscal year 2021); GRPFM 9.2: last three completed fiscal years (2019-2021) Background and measurement 114.
In most countries, the legislature bestows government the authority to spend, through the passage of the annual budget law.

Legislative budget scrutiny can include internal organizational arrangements which require budget parliamentary committees or dedicated gender policy committees, which can be fully dedicated to the issue or have a combined portfolio, to provide an analysis of the impact of the proposed budget policies on gender.

115.
115.

Legislative budget scrutiny can also include public hearings as well as presentations by gender advocacy groups.

These may be at the request of the legislature or legislative committee in order to provide technical support or requirements for gender impact assessments of budget policies.

116.

Inclusion of gender impacts in the legislature’s review of budget proposals promotes the participation of men and women in the policy-making process.
This ensures that voices are heard, and their priorities are reflected in government programs and services.

117.

The legislature has a key role to play in exercising scrutiny not only over the budget but also over the execution of the budget that it has approved.

A common way in which this is done is through a legislative committee or commission that examines the external audit reports and questions responsible parties about the findings of the reports.
This gender related indicator focuses on all types of audits (while PI–31 Legislative scrutiny of audit reports in a central government PEFA only focuses on financial audits)22.
22 For a definition of gender audits, please see the measurement guidance under GRPFM–8 Evaluation of Gender Impacts of Service Delivery 40 Assessment INDICATORS/ DIMENSIONS ASSESSMENT OF PERFORMANCE SCORE GRPFM–9 Legislative scrutiny of gender impacts of the budget (M2) GRPFM–9.1 Gender- responsive legislative scrutiny of budgets The Parliament of Georgia’s scrutiny of the budget proposal did not include a review of the gender impacts of service delivery programs for the last completed year 2021.
However, budgetary office of the Parliament of Georgia in 2019 published the “Gender Analysis of the 2020 State Budget”.

A similar document was developed and published in 2018 – “State Budget in Gender Concept”.
GRPFM–9.2 Gender responsive legislative scrutiny audit reports of The legislature’s review of audit report in the last three completed years did not include audit reports that considered the impact of service delivery programs on gender and/or gender equality, however there were three cases of reports that included a gender analysis.

D D D GRPFM–9.1 Gender-responsive legislative scrutiny of budgets 118.
The Parliament of Georgia analyzes the fiscal policy, medium-term priorities, budget revenues and expenditure.

According to the Budget Code, the draft law of the state budget– that includes detailed information about revenues and expenditure –and the BDD document of the country – that includes information on the medium-term macroeconomic and fiscal forecasts – must be submitted to the Parliament of Georgia by end of September annually.

119.
119.

The draft state budget law together with its attached materials and BDD documents are reviewed by the Parliament of Georgia according to its the Rules and Procedure.

Submitted documents are publicly available immediately after their submission to the Parliament (Article 182, paragraph 2).

The Committee sessions on the budget are publicly available (Article 49, paragraph 10) and information on these sessions and their agenda is available on the website of the Parliament.
Public hearings are open for public representatives, citizens, CSOs and associations who are part of the discussion and may ask questions, express their views, argue and debate.

The Parliament of Georgia’s scrutiny of the budget proposal did not include a review of the gender impacts of service delivery programs for the last completed year 2021.

120.

One of the activities of the 2018-2020 work plan of the Permanent Parliamentary Gender Equality Council of Georgia was defined as “1.5.
Introduction of Gender Analysis Methodology in the State Budget."

This is within the framework of defining the main directions of the state policy in the field of gender and supporting the adoption of a new concept.

The main activities of Parliamentary Budget Office for 2018 included developing a pilot methodology for 41 gender budget analysis, implementing the pilot gender analysis of the state budget program annex and conducting a pilot gender analysis of Parliament’s budget.
In 2019, the Gender analysis of the State budget 2020 was conducted.
The analysis was based on three main documents: The Law of Georgia on the state Budget for 2019, for 2020 and published research of the Parliamentary Budget Office of Georgia “State Budget for the Gender Perspective – Gender relevance Index.” The document analyzed the state budget programs according to the gender relevance index developed by the Parliamentary Budget Office, as well as other programs envisaged in the state budget related to gender issues, analysis of 2020 state budget allocations and gender analysis in different fields and sectors envisaged in the state budget.
The 2022-2024 work plan of the Gender Equality Council contains specific activities on capacity development on GRB.

However, it does not provide for commitments to strengthen parliamentary scrutiny and oversight on implementing GRB.

121.

Score D GRPFM–9.2 Gender responsive legislative scrutiny of audit reports 122.

The legislature’s review of audit report in last three completed years did not include audit reports that considered the impact of service delivery programs on gender and/or gender equality.
123.
Score D 42 GRPFM ANNEX 1: Performance Indicator Summary Indicator GRPFM–1 Gender impact analysis of budget policy proposals GRPFM–1.1 Gender impact analysis of expenditure policy proposals impact revenue policy GRPFM–1.2 Gender analysis of proposals GRPFM–2 Gender responsive public investment management GRPFM–3 Gender responsive budget circular GRPFM–4 Gender responsive budget proposal documentation Sex-disaggregated information for GRPFM–5 performance service delivery GRPFM–5.1 Gender-responsive performance plans for service delivery Score Explanation D D D D D C C C In the last completed fiscal year, gender impact analyses were not carried out for any new expenditure policy proposals.
The impact government currently does not its in assessments of methodologies or guidelines.

In the last completed fiscal year, the government did not conduct a gender impact analysis of new revenue policy proposals.

require gender its own new spending proposals In the last completed fiscal year, no economic analysis for none of the major investment projects included a gender impact analysis.
For the Project Proposal Application or the so-called concept note for investment projects which are part of the national guidelines, there is no requirement to provide any information on gender.

While major investment projects funded by development partners require gender impact analysis, these respective reports have not yet been available and/or finalized.
The Program Budget Methodology does not require line ministries to include sex-disaggregated data on planned outputs and outcomes or to provide information on the impacts of budget policies on gender equality for new spending proposals.

This is also true for the BDD.

However, Program Budget Methodology recommends that all spending units define at least one gender- related the indicator program/subprogram, especially when the program/subprogram is gender sensitive.
The budget proposal documentation outlines 12 priorities aimed improving gender equality under the programs of the at line government ministries.

Gender equality priorities are integrated in the 12 policy priorities of the government.

Also, budget measures aimed at promoting gender and an assessment of the impacts of budget policies on gender equality is not covered.
in the sections of the different performance measure included to Sex-disaggregated information is published annually on the planned outputs for some of key service delivery ministries, but sex-disaggregated information is not presented for all programs and sub-programs.

This information is presented in ministries’ corporate plans, and basic data and directions documents.
The updated Program Budget Methodology (Decree of the Minister of Finance №385, 08.07.2011) recommends for spending units (for the State as well as at the local level) to include gender-related 43 Indicator Score GRPFM–5.2 Sex-disaggregated performance for service delivery achieved GRPFM–6 expenditure equality Tracking budget gender for GRPFM–7 Gender responsive reporting GRPFM–8 Evaluation of gender impacts of service delivery impacts of GRPFM–9 Legislative scrutiny the of gender budget GRPFM–9.1 Gender-responsive legislative scrutiny of budgets GRPFM–9.2 Gender responsive legislative scrutiny of audit reports C D C D D D D performance programs/subprograms.
indicators Explanation for gender sensitive Sex-disaggregated information is published annually on the actual outputs for some service delivery ministries, but sex- disaggregated information is not presented for all programs and sub-programs.

The current budget and reporting system does not incorporate a gender dimension into the chart of account and does not identify spending related to gender outcomes; nor are budget line item or program expenditure mapped to specific gender outcomes.
The NSO publishes an annual report that includes-disaggregated data on budgetary central government employment.

This annual report further captures sex-disaggregated data relating to specific sectors or areas of society, such as education, health, employment, poverty, and crime.

Sex-disaggregated data on budgetary central government employment is also available in reports published annually by the Civil Service Bureau (CSB).
Other reports do not contain a comprehensive analysis of gender equality outcomes and gender-related expenditure or an assessment of the implementation of budget policies and their impacts on gender equality or are not published annually.

Gender-responsive evaluations of service delivery are not legally required.

Such, there has been no systematic assessment of three gender impacts.

The Auditor General undertook independent evaluations related to gender equality in the reporting period of 2019-2021.
However, these evaluations cover only an insignificant portion of the state budget spending and are not carried out regularly.

The Parliament of Georgia’s scrutiny of the budget proposal did not include a review of the gender impacts of service delivery programs for the last completed year 2021.

However, budgetary office of the Parliament in 2019 published the “Gender Analysis of the 2020 State Budget”.

A similar document was developed and published in 2018 – “State Budget in Gender Concept”.
The legislature’s review of audit report in the last three completed years did not include audit reports that considered the impact of service delivery programs on gender and/or gender equality, however there were three cases of reports that included a gender analysis.
44 GRPFM ANNEX 2: Sources of Information List of sources of information used to extract evidence for scoring indicators Indicators GRPFM–1 Gender impact analysis of budget policy proposals GRPFM–2 Gender responsive public investment management Evidence Program Budget Methodology (Decree of the Minister of Finance №385, 08.07.2011) Explanatory Note of state budget Law 2021 - https://mof.ge/5355 The Investment Projects Management Guide (developed in 2016 and approved by the Decree No.
191 of April 22, 2016 of the government) "Investment Project Management Methodology" (Decree No.165 of July 22, 2016 of the Minister of Finance of Georgia) Government Resolution №426 of 17 August 2018 on the Approval of the Rules for Development and Implementation of Public-Private Partnership Projects State budget 2021, PIM Projects registry - https://mof.ge/5355 GRPFM–3 Gender responsive budget circular Program Budget Methodology (Decree of the Minister of Finance №385, 08.07.2011) BDD (Basic Data and Directions) Document 2022-2025 - https://mof.ge/5439 GRPFM–4 Gender responsive budget proposal documentation The Budget Code - https://mof.ge/sabiujeto_kanonmdebloba Decree of the Minister of Finance №385, 08.07.2011 2021 Budget Statement - https://mof.ge/5355 BDD (Basic Data and Directions) Document 2022-2025 - https://mof.ge/5321 National Action Plan for 2022-2024 on the Measures to be Implemented for Combating Violence Against Women and Domestic Violence and Protection of Victims/Survivors 2016-2017 National Action Plan for Implementation of the UN Security Council Resolutions on Women, Peace and Security Human Rights Strategy 2014-2020 GRPFM–5 Sex- disaggregated 2022 state budget results and indicators of programs - https://mof.ge/5477 45 Indicators performance information for service delivery GRPFM–6 Tracking budget expenditure for gender equality Evidence State budget Execution report 2021 - https://mof.ge/5429 State budget Execution report 2021 - https://mof.ge/5429 GRPFM–7 Gender responsive reporting Statistics in Civil Service 2021 - http://www.csb.gov.ge/media/3308/statistics- in-civil-service-2021.pdf Gender Analysis of State Budget 2019 Gender Analysis of State Budget 2020 Voluntary National Review reporting on the Implementation of the 2030 Agenda on Sustainable Development Goals “We Research” in 2017, Women 2030 Country Gender Assessment Report in 2018 (ADB) Performance audit of the mechanisms for protection and presentation of domestic violence -2019 Audit report on access to services provided by
 state health programs – 2021 Efficiency Audit Report on the Readiness to Achieve Sustainable Development Goals – 2019 The Budget Code - https://mof.ge/sabiujeto_kanonmdebloba the Rules and Procedure of the Parliament Gender Analysis of State Budget 2019 Gender Analysis of State Budget 2020 GRPFM–8 Evaluation of gender impacts of service delivery GRPFM–9 Legislative scrutiny of gender impacts of the budget 46 List of persons interviewed Name Nato Mokverashvili Natia Gulua Tsotne Karkashadze Lasha Kelikhashvili Mariam Danelia Maka Peradze Tsisnami Sabadze Nino Berianidze of Budgetary Position Budgetary Department Head Acting Department Head of state budget and Strategic analysis department state budget and Strategic analysis department state budget and Strategic analysis department Head of Human Rights Secretariat economic Head of department Department of Economic Policy policy Sopo Magvrakvilidze Head of Budgetary Unit Ineza Kakalashvili Shorena Kakhidze Maia Gotiashvili Nino Kvirikashvili Nona Chichinadze Nino Koridze Head of Budgetary Unit Acting Head of the Parliamentary Budget Office Head of Budgetary Unit Head of HR Department on Gender Specialist Mainstreaming the Chairman of Assistant to Permanent Parliamentary Council for Gender Equality Institution Ministry of Finance Ministry of Finance State Audit Office of Georgia State Audit Office of Georgia State Audit Office of Georgia Administration of the Government of Georgia Ministry of Economy and Sustainable Development Ministry of Economy and Sustainable Development Ministry of Economy and Sustainable Development Ministry of Education Parliament of Georgia Ministry of Healthcare Ministry of Regional Development and Infrastructure Municipal Development Fund of Georgia Parliament of Georgia Nino Tsilosani Ekaterine Vachnadze Tamar Vashakidze Chair of Permanent Parliamentary Council for Gender Equality Project Analyst Program Analyst, Governance & Participation in Public Life Parliament of Georgia UN Women UN
 Women 47 48