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External Control of Gender Budget Implementation: Experience of the Audit Office of Andalusia

Public money and management/Public money & management(2023)

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摘要
Since the passing of Law 18 in 2003, the autonomous community of Andalusia has been implementing budgeting with a gender perspective, with the aim of correcting inequalities affecting women. The Andalusian Audit Office (AOA) analysis of the gender budgeting (GB) model applied concluded that the degree of integration of a gender perspective is insufficient. The impact of the various programmes aimed at equality have not been assessed, the objectives were too generic and homogeneous indicators are needed.
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关键词
Auditing,Andalusia,gender,gender budgeting (GB),public policies
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