📖 ABSTRACT/OVERVIEW
Gender-responsive budgeting (GRB) is a tool for analysing how public expenditure allocations affect men and women differently, with the goal of realigning resources to address gender inequality. This study examines the application and effectiveness of gender-responsive budgeting in selected Oyo State government programmes, focusing on education, health, and agriculture sector budgets for the 2020 to 2024 fiscal years. A mixed-method design was employed, with structured questionnaires administered to 80 budget officers, gender focal points, and civil society advocates, supplemented by document analysis of ministry budget reports. Data were analysed using descriptive statistics and content analysis. Findings reveal that GRB language is incorporated into Oyo State's budget guidelines but operationalisation is superficial, with fewer than 20% of sampled programme budgets demonstrating meaningful gender analysis in expenditure justification. Female-targeted spending lines are often symbolic, lacking measurable outcomes or gender-disaggregated monitoring systems. The study identifies limited technical capacity among budget officers, weak political commitment, and absence of accountability mechanisms as the primary barriers to GRB implementation. Recommendations include mandatory GRB training for all senior budget officials, adoption of a gender-responsive expenditure tracking system, and annual public GRB performance reports reviewed by the Oyo State House of Assembly. This research contributes to gender budgeting practice literature in South West Nigeria. Keywords: gender-responsive budgeting, Oyo State, public expenditure, gender equality, policy
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