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

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.