External control of gender budget implementation: Experience of the Audit Office of Andalusia

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URI: https://hdl.handle.net/10481/87073
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Author
López‐Hernández, Antonio Manuel; Romero-Ramos, Laura; Flórez Parra, Jesús Mauricio; López Pérez, María Victoria
Editorial
Taylor and Francis Group
Materia
Auditing
 
Andalusia
 
Gender
 
Date
2023-03-10
Referencia bibliográfica
López-Hernández, A. M., Romero-Ramos, L., Flórez-Parra, J. M., & López-Pérez, M. V. (2023). External control of gender budget implementation: Experience of the Audit Office of Andalusia, Public Money & Management, 43:6, 559-566.
Sponsorship
This study was carried out with the financial R&D Projects. European Regional Development Fund (ERDF) and Regional Department of Economic Transformation, Industry, Knowledge and Universities Andalusia 2014-2020, Operational Program, Grant/Award Number: BSEJ-740-UGR20.
Abstract
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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