The Elusive 'A' in GBA: Unpacking Accountability in Gender Budgeting

For decades, the concept of Gender Budgeting and Auditing (GBA) has resonated through policy corridors and academic debates in India, championed as a critical tool for advancing gender equality. Yet, a crucial question lingers: what does the 'A' in GBA truly signify? Is it merely 'Activity,' a bureaucratic tick-box exercise, or does it embody genuine 'Accountability' for tangible change?

The journey of GBA in India began with promise, aimed at ensuring that public resources are allocated and utilized to address gender disparities effectively.

However, the reality often falls short. While the 'G' (Gender) and 'B' (Budgeting) aspects tend to receive attention, the 'A' remains ambiguous, frequently misinterpreted or diluted. Often, it defaults to 'Activity' – the act of identifying gender-related schemes, allocating funds, and reporting expenditure.

This approach, while seemingly proactive, often masks a deeper systemic issue: a lack of demonstrable impact on the ground.

Consider the myriad government schemes designed with women in mind. Funds are allocated, programs are launched, and reports are filed. But does this 'activity' automatically translate into 'achievement' or, more critically, 'accountability' for improved lives for women and gender-diverse individuals? Sadly, not always.

The disconnect between budgetary outlays and actual outcomes highlights a significant flaw in the current GBA framework.

The challenge lies in moving beyond a superficial assessment of allocations to a rigorous evaluation of impact. True 'Accountability' demands more than just expenditure statements; it requires a transparent mechanism to track whether funds reach the intended beneficiaries, whether they address specific gender needs, and whether they contribute to closing gender gaps in health, education, economic participation, and safety.

Without robust auditing – not just financial but programmatic and social – GBA risks becoming a performative exercise, a symbolic gesture rather than a transformative engine.

Moreover, the focus on 'activity' often sidelines the voices of those GBA is meant to serve. Women at the grassroots level, particularly those from marginalized communities, rarely see the direct benefits of these allocated funds in a way that truly empowers them or alters their daily realities.

This suggests that the 'Authority' behind GBA needs to shift its gaze from macro-level allocations to micro-level impact, ensuring that the benefits are equitable and inclusive.

To truly unlock the potential of GBA, we must redefine the 'A'. It must unequivocally stand for 'Accountability' – a commitment to measurable outcomes, transparent impact assessments, and a feedback loop that ensures policies are continually refined based on real-world evidence.

This necessitates a robust auditing framework that goes beyond numbers, delving into qualitative impacts and structural changes. Only then can GBA evolve from a bureaucratic exercise into a powerful instrument for genuine gender equality and social justice.