Gender Equality Strategy Ministry of Finance (MoF) 2021-2026

1.1 Background 2

1.2 Objectives of the strategic plan 4

1.3 Scope of the strategy 5

1.4 Significance of the strategy 5 2.ORGANIZATIONAL BACKGROUND 7

2.1 Ministry of Finance (vision, mission, etc) 8

2.2 Women Children and Youth Affairs Directorate of MoF 9

2.3 Major performances of MoF over the last five years 9 3. COMMITMENTS, POLICY AND LEGAL FRAMEWORK 12

3.1 Relevant regional and international commitments on gender equality 13

3.2 National committments and legal frameworks 14

3.3 Gaps between commitments and achievements in gender equality 16 4. SITUATION ANALYSIS Assessment of internal and external environments 18

4.1 Country context and major development – national-level analysis 19

4.2 The situation of Ministry of Finance with regards to gender issues 22 5. SWOT, PESTEL AND STAKEHOLDER ANALYSES 24

5.1 SWOT and PESTEL analysis 25

5.2 Stakeholder analysis 30 6.THE GENDER EQUALITY STRATEGY: MAJOR PILLARS, EXPECTED OUTCOMES AND KEY INTERVENTIONS 35

6.1 Strategic pillars 36

6.2 Objectives/Expected outcomes and key interventions 38 7. Monitoring and Evaluation 49 8. Communication 49 Annex Three: Operational definitions 55 Gender Equality Strategy Ministry of Finance (MoF) 2021-2026 III MESSAGE FROM THE MINISTER Greetings, Gender equality is among the central policy objectives of the Government of Ethiopia, and its synergy with other priorities enhances policy effectiveness and accelerates progress towards inclusive and sustainable development. Gender-responsive financing system within the macro- economic and public financial management framework plays a paramount role in creating gender equality and economic transformation. As a Federal Ministry mandated to develop the national policy covering broad areas of fiscal policy, external resource mobilization, public-private partnership and public finance reform, the Ministry of Finance is keen to foster gender equality and women empowerment both within the organization and at the national level. To unleash the true potential of women and bring gender equality at the center of the macro- economic planning, a structured medium-term strategy that is well-aligned with the National Ten-year Development Plan, the homegrown economic reforms, and the Ministry’s Five-year Strategic Plan was required. I am excited to announce that the long and rigorous process of designing a gender equality strategy for the Ministry of Finance has come to fruition. This cross- cutting and integrated strategy will lay the foundation to ensure gender equality through public finance management, fiscal policy design and implementation, public-private partnership, and economic cooperation. It has been a long established fact that the Government of Ethiopia has recognized gender equality as a matter of human rights, democracy and justice; and not a gift to women. Moreover, gender equality is a prerequisite for labour market growth, social welfare, inclusive and sustainable economic development. The government is committed to promoting gender equality with a policy agenda that combats inhibitive gender roles and structures. Moreover, to advance gender equality in our society, we must allocate adequate resources to that end. As a government, we are now stepping up our ambition to make changes and achieve our goal of a gender-equal society in which girls and boys, women and men, are given the same power and opportunity to shape society and their own lives. Gender Equality Strategy Ministry of Finance (MoF) 2021-2026 IV Consequently, the transformation of public finance and its management is an essential part of the Government’s efforts to implement a gender transformative development agenda. In that regard, Public Finance and the budget process are of key importance in realizing the government policy, and it is therefore imperative that gender equality is taken into consideration when decisions are made about policy direction or distribution of resources. Therefore, all units within the Ministry have to own all women empowerment and gender equality efforts as their principal task and closely work with the Women, Children and Youth Affairs directorate that plays the facilitator role. Our renewed focus on gender budgeting will result in enhanced and more extensive gender equality analysis, more systematic use of statistics disaggregated by sex, and enhanced emphasis to ensure fair resource access by women and girls, among other things. We aim to ensure public finance and its managements will contribute to our gender equality objectives and create growth, sustainable development, and social justice. I hope that this strategy will provide an opportunity for all actors to deliver their responsibility in more gender transformative manner. Investments in gender equality are investments in the future of the country. Half of the Nation’s talent must have the opportunity to blossom. Finally, I would like to thank everyone involved in the preparation of the strategy, particularly the Gender Directorate for leading the process to develop the Gender Equality Strategy. I also like to express my appreciation to the United Nations Entity for Gender Equality and the Empowerment of Women (UN Women) for providing the financial and technical support required. Thank you. H.E. Yasmin Wohabrebbi Economic Cooperation, State Minister Ministry of Finance (MoF) Gender Equality Strategy Ministry of Finance (MoF) 2021-2026 V 01. INTRODUCTION Gender Equality Strategy Ministry of Finance (MoF) 2021-2026 1

1.1 Background issue. Eliminating gender inequalities can increase women’s economic participation, A gender-responsive financing system plays boost economic growth, and improve a crucial role in ensuring gender equality health outcomes for women and children and economic transformation within the (Kolovich, 2018). public financial management sector of Ethiopia. This is because gender equality The last decades have witnessed vital is one of the key policy objectives whose progress in the development of global synergy with other priorities enhances commitments towards gender equality and societal transformation. Accordingly, the women’s empowerment. Particularly, the government public financial management 1995 Beijing Platform for Action endorsed aims to improve the allocation of public measures to make government budgets resources towards policy priorities in a more gender- responsive by calling for sustainable and transparent manner. That an integration of a gender perspective is why fiscal policy is considered as one in budgetary decisions on policies and of the major macro-economic policies in programmes as well as adequate financing which a government uses its spending and for specific programmes to secure equality taxation powers to monitor and influence between women and men. the economy. The way government uses its spending and taxation power The drive to advocate for gender equality characterizes the type of government in a that focuses on government budgets has country. Most governments use this power come from a concern that such budgets to promote stable and sustainable growth have not been designed and implemented in while pursuing its income redistribution ways that promote gender equality. Despite effect to reduce poverty while missing a large body of evidence demonstrating out on creating an equal and just society that promotion of gender equality is “smart through ensuring gender equality. Fiscal economics”, public sector expenditures policy, therefore, plays an important role in have not systematically addressed gender influencing the behaviour of the economy equality concerns, and hence they have– at (MoF, 2018). best– stayed gender-neutral. Furthermore, developing and low-income countries like Hence, in addition to its function of Ethiopian government are the biggest promoting macro-economic stability, the spender and allocator of finance for fiscal policy in Ethiopia aims to promote development. Gender-blind budgets can sustainable, fast and inclusive economic miss out on opportunities to use public development. However, as stated above spending to improve the position of women what is missing in the description and in the society. There has also been a concern analysis of Ethiopia’s fiscal policy is the role that governments have not been supporting of the policy in addressing gender inequality their gender-sensitive policies with funding and the vicious poverty trap driven from that is necessary to implement them. On such unjust. top of this, during expenditure cut-backs, the cuts happen to disproportionately fall It is widely recognized that gender equality on programmes of importance to women is both a development goal in itself and (Birchall and Fontana, 2015). Likewise, when a precondition to achieve development there is tax restructuring, the burden is outcomes that a fiscal or any other policy disproportionate; and this will regressively type envisions. As such, a fiscal policy–like increase women’s tax contribution through other economic policies–should consider the introduction of sales taxes such as gender equality as a matter of ‘smart value-added tax (VAT). economics’ as well as a human rights Gender Equality Strategy Ministry of Finance (MoF) 2021-2026 2 In addition, in low-income countries like collection to housework, food preparation, Ethiopia, tax structures are not neutral and direct care of children, elderly and either; and they are often biased against the sick people. The greater burden of unpaid interests of women (Joshi, 2016). The bias household activities faced by women results might explicitly or implicitly arise from the in fewer hours per week spent on working tax structure itself, the amount of revenue or farming than by men (IMF, 2018). Thus, earned, the involvement of women in tax public expenditure policy or a government collection, or the tax services payment finance system should be cognizant of such point which could be other sources of such facts and needs to be designed in a manner bias. For instance, there is an increasing that will address such distortions. concern revealed in the literature that the burden of VAT might fall disproportionately Ethiopia has declared its unequivocal on women, on the general grounds that commitment to the development of women women are primarily responsible for with the announcement of the National household purchases. Unfortunately, both Women Policy in 1993 and formulated the government and academia have done little 1995 constitution that explicitly describes if any in analyzing the impact of indirect efforts to address challenges women face taxes on women in Ethiopia. Systematic as well as commitments needed to ensure inequalities can be reduced by making public women’s equal participation and benefits. . finance management, public expenditure management and public spending choices Ethiopia is also a signatory to several more gender-sensitive. international as well as regional commitments such as the Beijing Platform The fiscal spending policy can be fine- of Action, CEDAW, and SDGs. Moreover, tuned to support broad-based initiatives as the AU strategy for Gender Equality well as targeted gender equality-oriented and Women Empowerment, Solemn interventions such as those designed to Declaration on Gender Equality in Africa, directly promote gender equality. Such and the 1999 Dakar Platform for Action are programmes and interventions, among some of the regional commitments Ethiopia others, include funding programmes and is part of. The responsibility of financing initiatives that provide skills and equip aspects of such regional and international women as well as marginalized groups commitments of Gender Equality and that help them navigate economic and Women’s Empowerment (GEWE) lies with labour market challenges. Similarly, for the Ministry of Finance. Hence, the Ministry programmes that seek to address historical needs to address this mandate through its gender-based discrimination and violence fiscal policy, economic cooperation efforts against women are of critical importance and public financial management tools. (Kaufman, et al, 2019). In addition, more public spending on sectors that Ministry of finance is mandated to prepare disproportionally benefit women in areas and allocate budget, initiate external such as access to drinking water, health economic cooperation, mobilize external care facility, and access to infrastructure resources, and design and execute fiscal like roads and utilities will create gender and other policies. Accordingly, for a gender- equality as well as economic prosperity. sensitive fiscal policy that addresses the prevailing gender inequality, identification of The design and execution of a gender- strategic entry points and the development sensitive public expenditure approach of a strategy that addresses the basic contemplates the fact that women bear a inequality issues of public finance through disproportionate share of unpaid work and a structured as well as indicative gender care- giving, ranging from water and fuel strategy is instrumental. Therefore, as a Gender Equality Strategy Ministry of Finance (MoF) 2021-2026 3 leading entity responsible for the fiscal ■ serve as a means through which policy, foreign economic cooperation and budget ensures equality of access public finance management development to public sectorexpenditures of a well-established, SMART and indicative and achieve the gender related Gender Equality Strategy is essential to commitments made, address the chronic gender disparity. In Ethiopia– just like many other low-income ■ enable women in Ethiopia to benefit countries– development and execution from cooperation agreements, of macro-economic, fiscal and other policies are so far gender-blind or gender- ■ mainstream gender in external neutral at the best. Being a ministry that resource mobilization and ensure has the biggest tool to influence gender women’s equal benefits and create equality in Ethiopia, its work to develop the an articulated policy making and Gender Equality Strategy is a step in the execution system, efforts towards creating better, fairer and more gender-sensitive policies that better ■ ensure that the fiscal policy serve the greater public in Ethiopia. Thus, development, its research development and integration of gender- undertaking and execution sensitive policies, strategies and detailed processes are gender-responsive, executions will serve the Ministry to better and discharge its responsibilities effectively and successfully. ■ create a gender-responsive monitoring and evaluation system in

1.2 Objectives of the strategic the finance sector to ensure ‘smart economics’. plan The overarching objective of the Gender

1.3 Scope of the strategy Equality Strategy is to establish a framework that helps to ensure gender equality The Gender Equality Strategy (GES) intends through transformation of public finance to ensure women’s equal participation and its management, fiscal policy and its and benefit gained from every policy and implementation, Public- Private Partnership intervention made by the MoF and its (PPP), external resources mobilization, and affiliate entities. The scope of the strategy economic cooperation in creating a prudent for the Ministry encompasses a geographic macro-economy. Overall, the strategy aims coverage in the use and applicability of the to ensure that women and men benefit strategy, a time horizon of the strategy, equally from the designed and enacted and a sectoral coverage. Accordingly, the fiscal policies, reforms and government strategy will be carried out at federal levels spending. The strategy will guide the overall to address key issues and the mandates of approach used to mainstream gender in Ministry that is drawn from the Ethiopian policy making as well as in the day-to-day Constitution as well as that which it has execution of the Ministry’s activities. been conferred by the Parliament. These mandates include overseeing, monitoring and assisting on matters of finance, allocating Therefore, specifically the Strategy intends budget, mobilizing external resources to to: the finance development, formulating a fiscal policy and its management strategy, ■ make efforts that will help administering public resources at federal to systematically review how and local levels. The criteria used to women benefit from public sector identify key stakeholders for the Gender expenditures, Gender Equality Strategy Ministry of Finance (MoF) 2021-2026 4 Equality Strategy are having shares in their share of the benefits. the budget allocation, direct benefits to economic growth, a priority in the national Being a central ministry that is responsible development plan, a working relationship for preparing and administering budget, with the directorate, mandate of the mobilizing resources, designing policy, ministry, potentials for future engagement managing public finance of the country, and so on. The strategy will be aligned with and developing a policy and strategy that the national development vision, with a ten- is gender-responsive the role played by year indicative plan and a five-year strategic the MoF is critical in creating a just society plan of the Ministry. Hence, the time limit in Ethiopia. At present, Ethiopia is on the of the strategy is five years. verge of planning and executing a massive economic reform. It is also in a new phase of a

1.4 Significance of the strategy long-term development plan named ‘Home- grown Economic Reform’ and designed a Macro-economic policy deals with an ten-year indicative plan. The Ministry is a economic aggregate that typically makes leader in the former and an active part-taker no reference to gender. Often such policies in the later of the two plans. More-than are assumed to be gender-neutral; however, ever, Ethiopia is currently pursuing a joint broad-based policies including fiscal, development approach where government monetary or trade policies have different and the private sector work in tandem, the impacts on women and men. These private sector becoming the real engine of policies have significance in gender equality growth and development. However, the because they shape the overall economic Public- Private Participation (PPP) efforts environment for realising women’s rights by and the policy and its implementation affecting opportunities for paid employment, initiatives are found to be quiet on matters resources for policies aimed at reducing of gender with few devised mechanisms inequalities, and the demand for women’s to ensure women’s interests and benefits, unpaid labour. Macro-economic decisions as observed in both the ongoing and may also bring about economic crises, with upcoming PPP arrangements. The home- women and men bearing different costs of grown reform agenda – like many other negative shocks (UNWOMEN, 2016) macro-economic and structural reform programmes – is also oblivious to gender issues. The development of a Gender Gender budgeting allows fiscal authorities Equality Strategy for the MoF will therefore to ensure that tax and spending policies identify entry points for gender equality and/or public financial management and an effective participation of women instruments address gender inequality and and girls as well as men and boys so as to leads to advancement of women in areas reduce gender disparity at a macro level. such as education, health, and economic empowerment (Budlender and Hewitt, 2003; Budlender and Sharp, 1998; Elson, Furthermore, the development of the 2003; Kolovich, 2018; Stotsky, 2006, 2016; strategy will help in mainstreaming IMF, 2017, 2018). gender on the broader public finance and its management, fiscal policy and its implementation. It will also help to integrate Hence, mainstreaming gender into the gender in the home-grown economic fiscal policy and government public finance reform and enable it to be constituted as a management system, including its resource standalone as well as mainstreamed pillar mobilization (both domestic and external), in the Ministry’s upcoming strategy and the ensures the creation of a prudent macro- ten-year indicative plan. economic system and enhances women’s participation thereby enabling them to have Gender Equality Strategy Ministry of Finance (MoF) 2021-2026 5 02. ORGANIZATIONAL BACKGROUND Gender Equality Strategy Ministry of Finance (MoF) 2021-2026 6

2.1 Ministry of Finance ■ initiate economic cooperation policies that particularly serve as a (vision, mission, etc) basis for taxes and duties and follow up their proper implementations; Ethiopia has been pursuing pro-poor policies, implementing development plans ■ establish a system of budgeting, and programmes to escape poverty and accounting disbursement and achieve sustainable development goals internal auditing for the federal and match with global practices and government and follow up their successes. However, the global dynamics implementations; is frequently changing and efforts to grasp such development opportunities are fluid. ■ ensure the harmonization of Accordingly, adjusting oneself to dynamic systems of budgeting, accounting, situations, constant improvement and disbursement and internal auditing vigilance of the dynamic world around is established at both federal and of paramount importance for the nation regional government levels; to benefit from the global development and the Ministry happens to be at the ■ prepare a federal government center of the development quest. As such, budget and make disbursements the MoF as a central ministry that steers in accordance with the approved national development and public finance is budget and evaluate the responsible for making changes that can performance of the budget; push the public finance and development efforts of the nation forward. ■ establish a system of procurement and property administration for the With this notion, the Ministry has refined its federal government and supervise vision and mandate and is striving to realize its implementation; its aim of becoming ‘a champion Federal Public Service Ministry in Excellence and ■ mobilize, negotiate and sign Delivery’. With the vision of becoming foreign development assistance a center for excellence and delivery, the agreements and loans and follow up Ministry has tasked itself with the following their implementations; key missions: ■ manage and coordinate the ■ Institution building, bilateral economic cooperation with international and regional ■ Having a strong fiscal policy, organizations to facilitate economic cooperation; ■ Establishing a robust public finance management system, and ■ follow up the impact of such economic cooperation on the ■ Carrying out efficient external performance of the county’s resource mobilisation, and economy; and partnerships that are in tandem with its mandate. ■ serve as the depository and safeguarding body of the federal More specifically, the Ministry has been government shares, negotiable and mandated to: non-negotiable instruments and other similar financial assets. Gender Equality Strategy Ministry of Finance (MoF) 2021-2026 7

2.2 Women Children and Due to this, the directorate has the mandate of reviewing budget request documents, Youth Affairs Directorate attending budget related discussions and forwarding its comments on the proposed of MoF budget requests. The directorate as its part of reviewing has also the mandate The mandate and responsibility of the of monitoring the PBS programme as Women Children and Youth Affairs directorate regards to its responsiveness to gender. emanate from the mandate conferred Coordination and collaboration are crucial on the Ministry to manage the national for the directorate, and as such the financial system and ensure women’s directorate has the responsibility of forming equal benefitting from macro-economic coalitions and networks with women and policies and interventions. Accordingly, youth entities to better ensure women’s the specific mandates of the directorate equal benefitting in the economic sector. are well aligned to the overall mandates With the aim of unleashing the potential of of the Ministry, although significant efforts women, the directorate – in collaboration are required to materialise the benefits and with the responsible department – has ensure that women are really benefitting the responsibility to organize educational from all interventions and policies design and capacity building training sessions by the Ministry. These specific mandates for women employees of the institutions. of the directorate among other include It is also responsible for organizing the reviewing gender responsiveness of organisation’s employee profile using sex- the policies, development strategies, disaggregated data and conducting an programmes, regulations and guidelines of assessment of the economic and social the economic sector and reviewing other status of women. sector’s policies, development strategies, programmes, regulations and guidelines as regards to their responsiveness to gender. 2.3 Major performances of The directorate is also responsible for evaluating the impact and achievements MoF over the last five gained from the implementation of the years GRB and capacity building efforts exerted to mainstream the GRB guideline. Providing Ethiopia has been on a remarkable gender trainings (GRB trainings) to various development trajectory over the last stakeholders including sector ministries, fifteen years. The role played by the MoF households of people’s representatives, and in such a consistently fast and broad- regional bureaus is the other main mandate based economic growth is undisputed. and responsibility of the directorate which Over the last five years, the Ministry has is aimed at ensuring gender equality in the enabled the realisation of remarkable sector as well as the directorate. achievements both at the economic and social development fronts. In its strong Budget is a key instrument to ensure commitments and efforts to fulfilling its women share equal benefits from mandates and responsibilities, the Ministry government policies and interventions. One was able to boost the national development of the instruments to do this is to effectively through an increase in government revenue engage with units responsible for the which resulted in an average government formulation and administration of budget. revenue rise of 19.3 percent in the last five Gender Equality Strategy Ministry of Finance (MoF) 2021-2026 8 years. Indeed, the Ministry tried its label and multilateral institutions and other best to improve the tax revenue collection development partners were mobilized to which enabled it to increase government support the development projects through revenue over the last decade or so. Despite loan, assistance (financial and technical), such efforts and promising changes the trade and investment. Further, the Ministry tax to GDP ratio of the country has failed has identified gaps in the implementation to increase stagnating at 12 percent over of Public- Private Partnership (PPP) so as to long courses of time and even declining unleash its potential of achieving economic further over the last few years. Such low transformation. For this, it has provided rates are even below the regional (Sub- various capacity building training sessions Saharan Africa) average that stood at to the organization’s top management and 15%, according to a World Bank report. its staffs. The Federal Government expenditure for economic and social infrastructure Abiding by the government’s direction programmes like education, health, water, as well as the proclamation supporting agriculture and road has recorded an annual the implementation to construct day-care average growth rate of 22 percent. centers in government institutions, the Ministry has finalised the construction of The Ministry was able to realise the ambition the centers. On the other hand, there was of covering all recurrent expenditures an experience-sharing programme with from domestic sources while covering a the IMF mission on gender and macro- significant portion of capital expenditure. economy related issues. The mission Expenditure Management Control also had a capacity building component Programme (EMCP) was implemented in which training and modeling exercises on budget preparation and administration, were offered to participants from the disbursement, accounting, internal and Ministry and other line ministries. Based external auditing, financial reporting and on the experience sharing, an agreement supporting the financial sector with modern was reached with IMF on the provision information technology systems such as the of technical assistance for gender and implementation of an Integrated Financial macro-economic endeavours. The Ministry management System (IFMIS) across also involved two sectors (Ministry Of Federal Public bodies. Moreover, based on Agriculture and Federal Urban Job Creation the government direction, the Ministry has and Food Security Agency) for pilot testing a been working on strong diplomacy to reduce gender budgeting tracking tool. Besides, the debt burden, halting of primary commercial Ministry is working on the empowerment debt temporarily as well as negotiating with of women and youth by providing capacity lenders so as to postpone the grace period building training on assertiveness and (e.g. with the Government of China) for the gender mainstreaming to119 female and 11 repayment of loans. male staff. The Ministry has implemented several Moreover, on key issues related to women projects to create job opportunities that are empowerment and equality in the public linked with agriculture and manufacturing finance domain, the Ministry has designed sectors, and it has made export earnings a four-year strategic plan and started to from manufacturing industries so as to address economic and social development cover import expenses. In addition to agendas on issues which, among others, internal sources, resources from bilateral include: Gender Equality Strategy Ministry of Finance (MoF) 2021-2026 9 ■ A PFM strategy which uses sex- ■ Basic infrastructure (education, disaggregated data to ensure equal health, electricity, and water) benefits of women and men, A development policies that have been good start of incorporating gender in formulated and implemented over programme budgeting, the last years, and ■ Establishing a monitoring and ■ Designing a public finance evaluation system to track the management strategy that ensures achievement of designed targets, transparency, accountability, result- orientedness, and justice. ■ Starting to provide information on budget, expenditure and other basic services to the society through different mechanisms, Gender Equality Strategy Ministry of Finance (MoF) 2021-2026 10 03. COMMITMENTS, POLICY AND LEGAL FRAMEWORK Gender Equality Strategy Ministry of Finance (MoF) 2021-2026 11

3.1 Relevant regional which consolidated most of the previous international commitments into a single set and international of core targets and benchmarks. Currently Sustainable Development Goals (SDGs) commitments on gender have also included women empowerment equality in their agenda, enshrining it in the principle of ‘leaving no one behind’. That is why Globally, a move towards gender equality gender equality is regarded as one of the and women empowerment in all its forms fundamental principles of SDG 2030, with was officially recognized and became a clear target set to halt discrimination fundamental after the 1992 Rio Declaration against women and girls (SDG #5). on Environment and Development. Principle 20 of the declaration stipulated women’s Regionally several decisions, protocols, full participation as an essential element commitments and action plans have been to achieve sustainable development. designed and implemented to ensure Similarly, the 1995 Beijing Declaration and gender equality and eradicate all forms of Platform for Action calls for governments discrimination against women. One of these to integrate gender concerns into policies is the African Charter on Human and People’s and programmes, which include the Rights on the Rights of Women in Africa, allocation of resources for programmes better known as the Maputo Protocol. With which would otherwise benefit women the aim of guaranteeing women’s choices in disproportionately. Other such international all key areas, the Protocol is the main legal conventions include the Convention on the instrument for the protection of the rights Elimination of All Forms of Discrimination of women and girls in Africa. There is also against Women (CEDAW) which was what is called , the ‘Solemn Declaration adopted by the United Nations in 1979. This on Gender Equality in Africa’, which was convention was ratified by many countries adopted by the AU assembly in 2004 calls and was subsequently put into effect in for the member states for continued effort 1981.The convention emphasises that towards achieving gender equality and gender inequality is a result of discrimination the need for a renewed commitment to against women and calls for governments achieve the various national, regional and to take practical steps in addressing it. international protocols towards gender equality. The other relevant international commitment is the 1993 UN Declaration on the Elimination In addition to the Maputo Protocol and the of Violence against Women. It is the first 2004 Solemn Declaration, several regional international human rights law that explicitly commitments were made towards gender addresses the issue of violence against equality. Notable ones here include the women. Likewise, Cairo Declaration on Dakar Platform for Action (1994), the Population and Development is a significant African Plan of Action to Accelerate the milestone in acknowledging gender equality Implementation of the Dakar and Beijing and empowerment as essential elements Platforms for Action for the Advancement of towards eradicating poverty, stabilizing Women (1999), the Protocol to the African population growth and achieving sustainable Charter on Human and Peoples’ rights on development. Moreover, the Millennium the Rights of Women in Africa (2003), and Development Goals are other pertinent the Seventh African Regional Conference international commitments that address on Women (2004). Ethiopia is a signatory the gender gap and devise mechanisms to to all these key international and regional address them. In fact, the MDGs are the conventions and commitments. most comprehensive development plans Gender Equality Strategy Ministry of Finance (MoF) 2021-2026 12

3.2 National committments and women’s rights; including the revised Labour Legislation (2005), the Civil Servants and legal frameworks Proclamation (2007), and the Family Code (2000). The Ethiopian Government has demonstrated its commitment to tackle Sectoral Policies: In addition to national gender inequalities and thereby enhance level policies and laws, a number of sectoral women’s empowerment through various policies and regulations were devised with public policies and strategies. Apart from the aim of ensuring gender equality in the signing various international and regional respective sectoral interventions. Some conventions and declarations, such as of these include: the National Population the Beijing Platform of Action, CEDAW, Policy (1993), the Health Policy (1993), the the Cairo Declaration on Population and Educational and Training Policy (1994), the Development, Millennium Development Agriculture and Rural Development Policy Goals (MDGs) and the Sustainable and Strategies (1994), the Development and Development Goals (SDGs); the country Social Welfare Policy (1996), the Industrial has promulgated and implemented several Development strategy (2002), the National national policies, laws, regulations and Action Plan for Gender Equality (2006), action plans towards gender equality. In this the Development and change Package regard, the following policies and strategies for Ethiopian Women and specifically for are worth mentioning. pastoralist women (respectively in 2006 and 2010), the National Employment Policy The 1993 National Policy on Women: The first and Strategy (2009), the National Social national policy of women was developed in Protection Policy (2012), the National 1993 aiming at addressing gender equality Integrated Land Use Policy and Land Use and women’s participation in economic, Plan (2015), the Financial Inclusion Strategy social and political arenas. The policy (2017), and various macro-economic and outlines the Government’s commitment to fiscal policies including the recent home- ensure the full participation of all members grown economic reform programme. of the society in all development sectors in a holistic and integrated manner. In addition to the various sectoral policies and strategies, gender issues and women The 1995 Ethiopian Constitution: The empowerment are also manifested in the promulgation of the 1995 Ethiopian integration of the National Action Plan on Constitution was a major milestone in Gender Equality (NAP-GE) into the Plan for providing a legal ground for gender equality Accelerated and Sustained Development in Ethiopia. Article 25 of the Constitution to End Poverty (PASDEP), the two Growth states, “All persons are equal before the law and Transformation Plans (GTP I& II), and and are entitled without any discrimination the current ten-year perspective plan to the equal protection of the law”. The which is named as ‘Pathway to Prosperity’. Constitution stipulates that women should NAP-GE tried to address poverty through, have equal rights in property ownership among others, access to agricultural land, and access to various opportunities such employment opportunities, agricultural as employment and maternity leave. It inputs and extension services, improved heralded far-reaching policies and legal crop production and animal husbandry reforms aimed at advancing gender (Sosena and Tsehai, 2008). equality and women’s empowerment in the country. Following the Constitution, several Out of the 12 critical areas of concern of the federal and regional laws were ratified with BPA on the NAP-GE, Ethiopia has preferred the explicit recognition of gender equality seven priority areas that need due attention Gender Equality Strategy Ministry of Finance (MoF) 2021-2026 13 to ensure gender equitable development. budgeting process through the adoption of These include: the financial administration proclamation of 2016. The Proclamation requires sectors a. Poverty elimination and economic to integrate gender perspectives into the empowerment of women and girls, preparation of budget programmes in order to enhance the participation and benefit of b. Education and training of women women from the economy. The Ministry and girls, of Finance has already developed and launched guidelines for Gender- Responsive c. Reproductive rights, health and Budgeting (GRB) that facilitate the efforts overcoming HIV/AIDS, to increase and track national planning and budget allocations related to achieving d. Human rights and eliminating GEWE. The Proclamation of executive violence against women and girls, organs of the Government further states that institutions should integrate gender e. Empowering women in decision issues according to their powers and duties. making, Gender budgeting initiatives seek to f. Women and the environment, and integrate gender-related goals into fiscal policies and administrations as a means g. Institutional mechanisms for the to achieve gender equality and promote advancement of women women’s development (IMF, 2016). With this notion, the Government of Ethiopia has introduced the concepts and processes Participation, accountability and gender- of mainstreaming gender within national responsive Institutions: development programmes and GRB in all government ministries. These efforts reflect ■ Participation of women in political the considerable improvements that the and public life and decision-making Government has made in public financing addressing gender inequality issues in the ■ Women in the media last decade or so. To support the smooth implementation and operation of the ■ Gender- responsive budgeting mainstreaming of GRB, the Ministry of Finance further published National Gender- The identified critical areas of NAP-GE Responsive Budgeting Guidelines in were, however, muted when it comes to English and Amharic that contain examples mainstreaming gender in public finance of GRB tools and gender indicators management, external resource mobilization in different sectors. To make external and fiscal policy. Although fiscal policy and resource mobilization effort more gender- public finance administrations were gender- sensitive and responsive, the Ministry has, neutral on their design during, reforms jointly with UN women ECO, developed made on legislations such as proclamations a detailed external resource mobilization and regulations are becoming more gender- manual entitled, “Manual on Gender and responsive. For instance, the Government Aid Effectiveness”. has integrated a Gender- Responsive Budgeting (GRB) in the programme Gender Equality Strategy Ministry of Finance (MoF) 2021-2026 14

3.3 Gaps between The 2020 Gender Gap Report revealed that gender parity will not be attained for commitments and 99.5 years from now: ‘None of us will see gender parity in our lifetimes, and nor likely achievements in gender will many of our children’. equality Practically, narrowing the gap between It is undeniable that remarkable c o m m i t m e n t s a n d a ch i eve m e n t s commitments have been made in the last requires a retrospective assessment of few decades to ensure gender equality and implementation modalities as well as empower women in economic, social and introspective consideration of what should political arenas. According to a report by the be maintained, improved or completely World Bank in 2019, about 275 reforms were altered in the process of implementation. made by 132 countries aiming at ensuring In this regard, more efforts are required gender equality, women’s empowerment to improve women’s human capital, and economic inclusion. A close scrutiny of their inclusion in economic and business the achievements, however, portrayed that opportunities, as well as elevating them despite the proliferation of global, regional to high level decision-making and political and national commitments towards gender representations. This, in turn, requires equality and the resultant impressive deepening existing commitments, sticking results; still a lot of work needs to be done to quantifiable results and having gender- to close the gender gap in practical terms. sensitive planning, gender-responsive Several assessments at global, regional budgeting, effective monitoring of results and national levels showed that women and institutional accountability through still have lower levels of human capital, system-based approach. economic and political participations compared to their male counterparts. In this Accordingly, within the macro-economic regard, most of the national level policies arena and the mandate of the MoF several and strategies, particularly in low-income policies and strategies that have been countries are found to be gender-blind or designed and implemented happen to be gender-neutral at best. non- gender-responsive. These include the fiscal policy, the PPP policy and the tax The Global Gender Gap Report measures strategy which do not lay the foundation for a country’s progress towards gender parity including and analyzing gender dimensions. using four dimensions: Similarly, the units responsible for the design and execution of the above stated policies i. Economic participation and are yet to follow ‘smart economics’. In opportunity, addition, the allocation and management of federal budget needs more effort and work ii. Educational attainment, to be gender-responsive. For instance, the budget call circular is very lean in informing and guiding line ministries (public bodies) to iii. Health and survival, and submit their budget in a gender-responsive manner and ensure gender equality and iv. Political empowerment. women’s empowerment. Ethiopia has not Gender Equality Strategy Ministry of Finance (MoF) 2021-2026 15 practiced the development of a budget of the Ministry in ensuring gender equality statement that is gender-responsive. in the public finance sector– does not yet have the tools and resources that enables In this regard, experiences of countries and ensures gender equality. The recent such as Rwanda and Uganda can help in innovative and forward-looking Public transforming Ethiopia’s budget allocation Financial Management Strategy of the and administration to ensure women’s equal Ministry is also silent about the means participation and benefitting from national needed to ensure gender equality in the resource allocation and management. sector. Similarly, the channels as well as However, the federal government budget the mechanisms to incorporate and link preparation and administration–which is the strategy with the other cross-cutting the essential entry point and component agendas are also loose. Gender Equality Strategy Ministry of Finance (MoF) 2021-2026 16 04. SITUATION ANALYSIS Assessment of internal and external environments Gender Equality Strategy Ministry of Finance (MoF) 2021-2026 17

4.1 Country context and the Civil Service ProclamationNo.262/2002 also provides for equal employment major development – opportunities for both women and men. Indeed, the federal family code and the national-level analysis Ethiopian penal code criminalized early marriage, domestic violence and harmful Tracing back to ancient civilization, one traditions 2. can argue that Ethiopia was a pioneer in having women with political and economic Both the Constitution and national leadership roles. However, such impressive policies are congruent with international historical feats are not reflected in the conventions and agreements. Ethiopia current roles of women in leadership has ratified several international and and decision-making positions. Due to regional conventions on gender equality accrued sidelining of women by ignoring and women’s rights including CEDAW, the their interests, Ethiopia has suffered a Beijing Platform of Action, and the African lot and failed to collect the dividends of Charter on Human and people rights. ensuring gender equality in all political, However, gender disparities still persist all economic, social and cultural domains. To around the country. correct such mismanagement and ensure gender equality, the 1995 Constitution It is undeniable that in the last two and half has clearly demonstrated its commitment decades, gender equality and empowerment by dedicating an article that provides promotion have received better attention in for ensuring the equality of women in Ethiopia. Particularly over the last two years, all spheres and eradicates all forms of the Ethiopian Government has shown a discrimination against them. The Ethiopian political commitment in reducing gender Constitution stipulates equal rights to disparity at the top government position, as women and men in all domains including 50% of the top ministerial positions have the right to equal employment and the right been held by women. In the Parliament, too, to acquire, administer, control, use and women have taken up 38% of the seats. transfer property. However, women are underrepresented in politics at lower administration levels, and On the basis of such constitutional provision, regardless of the current political move, several policies and strategies have been Ethiopia ranked 125 out of 162 countries on formulated and executed to unleash the the 2019 UN gender equality index. potentials of Ethiopian women in the 21st century. Ethiopia issued the National Several efforts have been made at top Women Policy and guaranteed equal rights management, sectoral ministries and for both women and men in the Constitution federal levels on addressing gender equality some three decades ago. Discrimination issues. For instance, training on gender- against women is also labeled unlawful in responsive budgeting (GRB) was provided the labour proclamation 377/20031. Further, to almost all federal sectors. However, the 1. FDRE(1994). Constitution. Addis Ababa, Berhanena SelamPrinting Enterprise. 2. FDRE. (1994). National educational and training policy. Policy report, Addis Ababa, Ethiopia Gender Equality Strategy Ministry of Finance (MoF) 2021-2026 18 impact of the training and its subsequent gender mainstreaming practices as well implementation are limited only at the as efforts geared towards realizing the federal level. Despite the existence of the objectives in public bodies can be grouped gender directorate as part of organizational in to three categories. In the first category structure in sectoral ministries, gender a few sectors (such as health, education equality and mainstreaming are not and agriculture which are called promissory fully integrated in their annual plan and sectors henceforth) have clear organizational budget and daily working situations and statements on gender equality, and they environments. On top of that, the structural cascade their plans, budgets and reports organization, staffing and office political accordingly. However, the public bodies environment are not consistent across the that are over-sighted by these ministries sectors. This has limited the capacity of the fall behind as regards to their performance gender directorate to properly review and of gender mainstreaming and gender evaluate sectors’ plans and reports and equality. Even, the promising sectors lack provide constructive feedback and feasible consistency on extrapolating their general recommendations. In most government framework at subsector levels. Budgets organizations, the data are not arranged are sufficient in these promising sectors; in a sex-disaggregated way the sector however, the problem is in allocating development intervention also needs to budget and executing intervention without work on making data arranged in a sex- identifying the real problem and target disaggregated manner. audience due to lack of sufficient baseline study. These sectors also lack focus on Almost in all sectoral ministries, the top some gender-responsive issues. management is found to be better in taking initiatives that help to address gender The second category comprises emerging issues although there is still much room public bodies and entities and other for improvement. On the other hand, lack sectors that are undertaking several of awareness and inadequate attention reform measures on gender equality and paid to gender issues are widely observed mainstreaming issues. These are sectors in the majority of the sectoral middle-level that have developed a gender mainstreaming management and the broader staff. Some strategy at sectoral or organizational levels, ministries, for instance, the Ministry of produced guidelines and implementation Agriculture clearly states that ensuring strategies. Nevertheless, they lack gender equality and its mainstreaming consistency and are constrained by is one of the pillars of its strategic plan limited human capacity, lack of a technical and budgeting. Health, agriculture and assistance framework and other resources education are the leading sectors that to enhance the status of gender equality in are performing better on gender equality, their sectors. women empowerment and gender mainstreaming in their sectoral plans and The third category embraces the majority their executions. Sectors such as trade of sectors (which are henceforth called and industry, urban food security and job poorly-performing sectors) which have no creation have encouraging foundation put tangible gender- responsive implementation in place, although they lack technical and framework or action plan and resources human capacity to ensure gender equality or tools to cascade the national and and women empowerment. international commitments. They also lack smooth horizontal and vertical coordination In general, according to the key informant mechanisms with other stakeholders interviews conducted with various in the gender directorate and across stakeholders the gender equality and departments, although they have much Gender Equality Strategy Ministry of Finance (MoF) 2021-2026 19 room for improvement and unleashing The situation analysis of gender equality the potential of women evidenced in their and mainstreaming in major economic unparalleled staff capacity, expertise, sectors has identified the following number of available resources to address major bottlenecks that require significant the situation of women. On the other hand, consideration to address observed gender- these sectors have reported a significant related misconceptions and inequalities. budget problem. In general, monitoring and evaluation practices are not common for ■ Several line ministries including the MoF evaluating the performance of gender-based have not conducted a gender audit and interventions. Sectors are not in a position assessment of their gender equality and of evaluating the impacts of interventions women empowerment status. on women and men due to the absence of prior baseline studies that would help in the ■ There is a limited design, execution and identification of target populations in their monitoring capacity in the Ministry of respective sectors. Women, Children and Youth Affairs. The implementation work of financing ■ Less attention is given to ensuring gender- responsive reforms both in the economic empowerment of women finance and line sectors at the grassroots and looking for mechanisms to ensure level is barely observed in the sectors gender equality. of all three categories. This is due to the case that at federal, regional, zonal and ■ There is no system for identifying woreda levels the sectors’ organizational effective entry points to enhance structures are not fully streamlined at gender equality in the economic sector, the grassroots level. One of the major which is characterized by absence of a dichotomies is the budget system where well- established plan of action, limited at federal level programme budget has capacity and less priority given to been implemented while regions still use enhance women economic participation a line item budget approach for allocating in the public finance. and administering budget. Similarly, in the programme budget characterised ■ Policy and strategic directions by inability and lack of integration of all programmes in ensuring gender equality ◊ There is no clear identification of and women empowerment, absence potential areas of reforms in public of core-budget or a target dedicated for finance and fiscal policy formulation gender equality and women empowerment and execution. within the programme budget system and other impeding factors such as low level ◊ Public sector reforms, particularly of awareness, capacity, biased views and the public financial reform and its lack of commitment. All these factors have impact on men and women, have not shackled the implementation of gender been clearly designed and evaluated. equality and empowerment endeavours The results of such assessments such as gender-responsive budgeting. are not publicly circulated to the Gender Equality Strategy Ministry of Finance (MoF) 2021-2026 20 extent required to bring social transformation in the programme.

4.2 The situation of Ministry of Finance with regards ◊ The national fiscal policy lacks a gender component. to gender issues In transforming women’s situation, the ◊ GRB is not well articulated and Ministry has two duties to undertake. The aligned with programme budget first is internally empowering women by for efficient execution that ensures building their capacity and preparing them women’s interests in the programme for leadership as well as decision making budget. roles. The Ministry manages to do this on top of creating capable professional and ■ Resource management and allocation technical experts that respond to national and institutional needs of quality experts. ◊ There is a skill gap among staffs of the gender directorate hampering the Secondly, the Ministry of finance is a directorate’s execution its mandate. responsible government organization mandated to establish the national budget, ◊ There is observed lack of awareness/ design external economic cooperation and misconception about and fiscal policies, mobilize and utilize external commitment to GRB at all levels. resources through foreign aids and loans, and reform public finance and internal audit ■ Data and knowledge management of public entities. Thanks to the powers and responsibilities given to it by the ◊ Sex disaggregated data is unavailable Proclamation3, the MoF also leads bilateral, at various levels. regional and multilateral cooperation endeavours by liaising with international ◊ Interventions are made without and regional organizations responsible for conducting situational analyses and creating economic ties with Ethiopia. The baseline assessments. current political environment, which is primarily influenced by the commitment ◊ There is lack of policy research on of Ministry’s senior management, is partly tax, fiscal and external resource supportive to ensure gender mainstreaming mobilization endeavours, impacting and equality. As such, the Ministry has gender equality and women formed a gender affairs directorate empowerment efforts at national and provided the necessary resources, level. particularly the human resources. However, the structural changes in the Ministry are ◊ There is a dearth of information and posing a threat in that capable experts study on gender audit in economic that are efficiently executing its mandate and social sectors. achieving Gender Equality Strategy could be on the move. As stated previously, the 3. http://www.mofed.gov.et/ Gender Equality Strategy Ministry of Finance (MoF) 2021-2026 21 Ministry is as a core sector that steers the It is noted that the ministry has a finance and economic conditions of the tremendous role in strengthening women’s county; however, its gender mainstreaming empowerment through its fiscal policy and empowerment efforts are not fully that will bring about significant economic gender-responsive. advantages for women. However, there is a huge initiative gap to address gender The gender equality agenda in the fiscal equality in the Ministry’s key development policy remains rhetoric; so far no tangible interventions, economic activities, action has been made, with the exception entrepreneurship and financial mobilization. of few tax exemptions on such things as The Ministry lacks a platform by which gender imports of sanitary materials. The Ministry is champions are encouraged and recognized the responsible body to establish platforms for their contributions to promoting gender to accommodate gender mainstreaming in equality and mainstreaming within and all its departments and support other sectors across the departments. to ensure gender-responsive budgeting and monitor how the sectors will be acting. Staffing of the Ministry at the experts’ level is Nonetheless, most of the Ministry’s quite gender-balanced. However, at the top current activities have limited progress in management level – where there is decision responding to gender. Its performances make – women’s participation is quite low. are not well aligned to an institution that This might weaken the Ministry’s decision- to be considered as a role model for making power regarding gender-sensitive gender equality and mainstreaming for issues and impedes its implementation of other sectors. The Ministry does not have gender-transformative strategies. a regular platform for inter-departmental interactions aimed at monitoring, evaluating and exchanging feedback to make sure that gender-sensitive issues are addressed in each department’s budget and plan. Gender Equality Strategy Ministry of Finance (MoF) 2021-2026 22 05. SWOT, PESTEL AND STAKEHOLDER ANALYSES Gender Equality Strategy Ministry of Finance (MoF) 2021-2026 23

5.1 SWOT and PESTEL and better organizational structures and a well-integrated working culture observed analysis in its gender affairs directorate. The current national gender-centered political move and An exhaustive analysis of internal and external its sectoral alignment create an enabling (political, economic, social, technological, environment to register tremendous environmental and legal) factors enables development outcomes through securing the MoF to realise and discover it strengths gender equality owing to its mandate. The and weaknesses. Such analysis also helps in positive working environment and support identifying issues that will have a potential of top management are the key strengths for growth and development or concerns that can be explored further for the that need to be thoroughly reviewed so as development and implementation gender to efficiently and effectively execute the equality agenda in the Ministry. Gender Equality Strategy with a focus on leveraging strengths and opportunities to Moreover, the gender agenda can be overcome weaknesses and threats. The easily integrated in the daily routines of strengths and weaknesses are explored the Ministry’s staffs, as the majority of from an existing working environment of them have positive views to undertake the Ministry with due emphasis on the their tasks with a gender-sensitive lens. gender affairs directorate. On the other The gender affairs directorate of the hand, opportunities and challenges can be Ministry is the best entry point because the identified from the wider environment and staff and management are committed to the political and social interactions that ensuring gender equality. The subsequent the directorate and the Ministry have with additional staff deployment will give the the rest of the world. Based on repeated directorate an edge in taking part in the observations conducted and important various reforms needed to make the ideas gained from key informants, the Ministry gender-transformative. In addition, following issues and areas have been the establishment within the Ministry of a identified in the situational analysis. monitoring and evaluation directorate with a gender unit in its structure could be used as Strengths a great strength to successfully implement the particular strategy under consideration. The Ministry has fundamental pillars to realize inclusive financial development in the country. Its strengths are also evidenced in its well-established working relationships Gender Equality Strategy Ministry of Finance (MoF) 2021-2026 24 Gender-responsive Political acceptance planning, M&E system Positive/encouraging Well established working environment organizational structure that can mainstream gender in its day-to-day activities Priority Disposition of the staffs Urgent Weaknesses where decision makers and technical staffs could take the full responsibility of Looking deep inside is a good approach to implementing gender GRB. Moreover, lack identify major weaknesses and gaps that of cross-departmental integration of gender the Ministry needs to improve on ensuring mainstreaming components in planning, gender equality, women empowerment budgeting, monitoring and evaluation of and mainstreaming of gender in its day-to- the Ministry’s mandates–which resulted day activities. in fragmented efforts and insignificant impacts on women’s empowerment–has been identified as a great weakness in the Hence, the rigorous assessment revealed Ministry. For instance, there is very limited that absence of a mechanism to check interaction among the gender directorate of whether budgets are earmarked from the Ministry and the same directorates in a gender perspective as well as lack of a other line ministries. A significant skills gap monitoring platform for evaluating the (i.e., lack of gender experts) is also widely proper implementation of such budget observed in the Ministry. Consequently, the allocation were the key gaps identified in gender directorates in line ministries do not the Ministry’s efforts of ensuring gender receive a significant support from the MoF equality and women’s empowerment. The except for the GRB training, which is given other gap the situation analysis revealed is once a year. This results in inefficient gender- the absence of an accountability system responsive budgeting lacking in regular Gender Equality Strategy Ministry of Finance (MoF) 2021-2026 25 planning and implementation. It seems revealed inadequate levels of awareness, that the gender agenda is elevated only for knowledge and skill and an ill-conceived political purposes within the Ministry and attitude towards preparing a gender- beyond. As the GAD is not well organized responsive budget plan, coupled with both with human and capital resources, a lack of sex and gender-disaggregated bringing about significant changes in data, as major sources of weakness in the development outcomes that equally benefit Ministry’s efforts of empowering to women both women and men remain elusive. and eliminating gender inequality. The situation analysis also found the case On the other hand, unavailability of gender that the different directorates demonstrated experts in the appropriate positions has low commitments in integrating gender reduced the acceptance of the issues raised in their day-to-day activities. The capacity in each section and reform measures raised building training of GRB has also a limited by the gender affairs department. There is impact on its ability in making the budgeting also lack of a continued commitment to system, particularly the programme budget, integrate gender-related agendas in daily gender-responsive. This impinges on the work routines and initiatives that would Ministry’s capacity to design an integrated otherwise help to explore potential options and standalone women-focused project. to empower women. On top of this, the situation analysis has Insufficient baseline Cross-department & study and cross-sectoral interaction disaggregated data Absence of inter-sectoral collaboration Skill gap Follow-up, M &E Continuous commitment to integrate gender agenda Priority Lack of awareness and initiative Urgent Gender Equality Strategy Ministry of Finance (MoF) 2021-2026 26 Opportunities One of the mandates of the Ministry is mobilising external resources and the need The Ethiopian Government has expressed its to finance projects that ensure women’s strong political and institutional commitment empowerment and gender equality has to achieve gender equality. With this notion, been given due emphasis by development the Constitution has declared equal rights partners. Hence, if the Ministry is of males and females, such that all kinds of committed to designing innovative and gender-based discrimination are considered ‘smart’ economics, more resources will as serving injustice. Nationally the gender flow into the country, boosting gender agenda is being given a top priority, and a equality, economic growth and women’s gender directorate/department is formed in empowerment. Besides, the legal all government organizations. This is a great frameworks that the country has enacted are opportunity for the MoF to ensure that extremely favourable for ensuring gender there exists gender-responsive budgeting equality. Availability of functional women- throughout government structures from led civil society organizations, financial the federal to woreda levels. Apart from the institutions, professional associations national enabling environment, Ethiopia’s and forums are vitally important for the commitment to regional and international Ministry to collaborate with these entities gender conventions and frameworks will and cascade its target of achieving inclusive allow the Ministry to create regional and economic development that equally international alliances and foster women’s benefits women and men. empowerment in the country. Regional & international Legal and institutional conventions frameworks Availability of development Political acceptance partners working on common Availability of women-led civil agendas society organisations & financial institutions Existence of gender departments Priority Women’s professional associations Urgent Gender Equality Strategy Ministry of Finance (MoF) 2021-2026 27 Threats additional structural inconsistency in implementations of GRB and other gender- While there are opportunities for change, based projects. There is a gender directorate there are also several factors that are in all government organs; however, its negatively affecting efforts of ensuring organizational structure and mandate are gender equality in Ethiopia. As a developing inconsistent across sectors. Absence of nation, Ethiopia lacks sectoral and national core budget for the gender directorates continued political commitment to realise in line ministries is another prominent gender equality, as it has been mentioned challenge impeding gender equality and in institutional governing frameworks. A mainstreaming. Planning gender-related frequently-changing management structure agendas and implementing them has been and very high wage and salary gaps between extremely fragmented work across the government organizations and private and country. Absence of a well-established international entities have posed serious and organized platform to discuss with threats to effective implementation of the the public sector and with development Gender Equality Strategy at a macro level partners such issues as gender and public in the public finance sectors. finance, gender and fiscal policy, gender and external resource mobilization could be On the other hand, absence of a gender a threat if the trend is not quickly corrected. directorate in private sectors has created Inconsistent organisational Lack of continued political structure of gender dep’t across commitment sectors Absence of core budget for Development of budget gender department statement Lack of a system to integrate gender in all budgeting steps Priority Unavailability of gender Fragmented planning & departments in private implementations of sectors gender-realted agendas Urgent Gender Equality Strategy Ministry of Finance (MoF) 2021-2026 28 In short, the findings discussed above affected differently by the mandate and and other key issues identified during the implementation measures of the MoF, situation analysis can serve as basis to given the differences existing in priorities produce an important strategy for achieving and perspectives regarding allocation of gender equality in the fiscal and macro- resources. Thus, ensuring gender-balanced economy, external resource mobilization consultations of stakeholders enables to and public finance domains. foster the identification of potential solutions for the pre-identified gaps and problems

5.2 Stakeholder analysis that are currently facing the Ministry and evaluate upcoming interventions. Gender equality and mainstreaming agendas cannot be realised without collaborative Stakeholders from several affinities could efforts of stakeholders that range from work together to achieve gender equality individuals to national and global actors. at all level in the required standard. Promoting and ensuring inclusive and a Stakeholders from micro-level (individual meaningful participation of stakeholders and local actors), meso-level (regional actors) in gender the equality strategy will greatly and macro level (national and international support its effective operationalisation. actors) are assessed and categorized based It should also be noted that women and on their level of interest and influence on men stakeholders (men or women-led gender-related agendas. entities) that work with the MoF might be Higher interest & lower Higher interest & influence higher influence (primary stakeholders) (key stakeholders) Interest Lower interest & lower lower interest & higher influence influence (secondary stakeholders) (external stakeholders) Influence Figure 1: Gender stakeholders’ interest-influence matrix Gender Equality Strategy Ministry of Finance (MoF) 2021-2026 29 Based on the varying levels of their society organizations, line ministries and interest and influence, stakeholders are sectoral bureaus, companies, technical classified into five: primary, secondary, experts, universities and think tanks and so key, internal and external stakeholders. on. Primary stakeholders are stakeholders that are directly affected by the Gender Integrated efforts of the above stakeholders Equality Strategy (For example, women could bring about significant achievements beneficiaries of the MoF financed project, in the implementation of the GAD Gender budgeted entities, women entrepreneurs Equality Strategy. , Creating alliances with and women-owned enterprises), whereas key economic, social, legal and technological secondary stakeholders are those indirectly sectors is deemed crucial for achieving affected by the Gender Equality Strategy. better sectoral and national development outcomes through the strategy. Key stakeholders are the central players in the implementation of the Gender Equality The overall objective of designing the Strategy. Stakeholders under this category Gender Equality Strategy is to ensure (such as; women, men, boys and girls who inclusive development that guarantees are affected by the MoF policies) have women’s economic empowerment and higher levels of interest and influence on social well-being in all its attributes. the implementation of the strategy. The Therefore, the implementation of the interests of these stakeholders are vital to strategy should be designed in a way the implementation of the strategy, for they that addresses social, economic and legal are important actors in the implementation gender disparities in a sustainable manner. work. Further, stakeholders who have For this, the MoF, together with relevant a significant leverage to influence stakeholders/partners, should establish (positively/ negatively) the implementation strategic alliances, particularly on women’s of the strategy are also key players in economic, social and legal problems.. the achievement of the Gender Equality Strategy. Such stakeholders that can The Ministry can create alliances with influence the practicality of the strategy core economic sectors and actors (such include the national government, as the Ministry of Agriculture, the Urban development partners, donors, the Job Creation Agency, the Investment community etc. Commission, and other financial institutions for working together and realise women’s Similarly, internal and external stakeholders economic empowerment and expand work have a significant influence on the sphere for them. Therefore, the Ministry implementation of the strategy. Internal should collaborate and work together stakeholders include women and men with core economic sectors and individual staffs, units and departments, subsectors experts so as to strengthen women’s and bureaus in the Ministry. On the other economic empowerment and improve their hand, external actors are stakeholders that current dire situations. are not part of the MoF’s organizational structure but that are benefited directly or Economic empowerment cannot be indirectly by the Gender Equality Strategy. achieved unless the social wellbeing of The external stakeholders include civil the society is protected and ensured. Gender Equality Strategy Ministry of Finance (MoF) 2021-2026 30 Thus, several actors working on social group reconciliation) and basic services development need collaborated and create delivery are the key partners to collaborate alliances for better gender-transformative and engage with. Both the economic and endeavours. Together with other institutions, social alliances should progressively be groups and individuals, the MoF should supported with legal coalitions. Thus, it establish strong partnerships targeting also is imperative for the MoF to create ensuring system-wide social-inclusive strategic partnerships with stakeholders development. Organizations working on (institutions, associations and legal experts) health, education, peace (inter and intra- engaged in legal protection. Gender Equality Strategy Ministry of Finance (MoF) 2021-2026 31 Strengthening women’s economic empowerment with Ministry of agriculture, Urban Job Creation Agency, Investment Commission Economic Ensuring reliable & Ensuring legal affordable health, protection of women (Attorney Legal MoF Social education& infrastructural general) services with (MoH, MoE, MoWIE) Technological Supporting women’s employment and entrepreneurship skills with technology (ATA, Ministry of Science and Innovation) Existing circumstances show that gender stakeholders will help the MoF to track the disparity and violence are happening planning and implementation of gender- everywhere and they are posing challenges responsive budgeting across sectors. to sustainable development agendas. In addition, the technology alliance will Currently, technology is being used as significantly improve women’s employment an instrument to nurture development opportunities, entrepreneurship skills, agendas and minimize gender inequality application of development interventions in worldwide. Therefore, it is time for the their businesses and so on. On the other MoF to collaborate with stakeholders hand, this alliance could also serve as a working on technology development and one-stop-shop for reporting, caring and dissemination so as to relieve the burden resolving workplace violence and other of women and support their economic related issues. engagement. Collaboration with technology Gender Equality Strategy Ministry of Finance (MoF) 2021-2026 32 The national budgeting system is a key any gender-based study or skills relevant gap identified in the situation analysis, and to integrate gender in their day- to-day thus it needs transformed into a gender- activities. Biased perceptions towards responsive system in order to work for gender issues, gender equality, women’s achieving gender equality and women’s empowerment and mainstreaming have empowerment. Accordingly integration been held by the Ministry’s professional of all interventions and ensuring that the staffs and management at the directorate planning work of all budgets that are passed level including female professional workers. and disbursed to federal and regional public Lack of cooperation and failing to take bodies needs to be gender- responsive. the commitment of gender issues and On top of that, not only should the budget gender affairs directorate seriously are also allocation but also its implementation significant gaps prevailing in the Ministry processes need to be reviewed and needing significant reform. evaluated properly with a gender- sensitive lens. Similarly, the development Therefore, the MoF will take the leading of the fiscal policy– particularly the tax role to establish a platform that fosters system– and Public -Private Partnerships the collaboration of sectors by ensuring a (PPPs) have so far been gender-neutral. meaningful participation and engagement Numerous staff members working in of all relevant stakeholders at the institution, various departments of the Ministry are not association/groups and individual/expert well-equipped with knowledge regarding levels. gender, GRB, gender incident analysis or Gender Equality Strategy Ministry of Finance (MoF) 2021-2026 33 06. THE GENDER EQUALITY STRATEGY: MAJOR PILLARS, EXPECTED OUTCOMES AND KEY INTERVENTIONS Gender Equality Strategy Ministry of Finance (MoF) 2021-2026 34 This section provides detailed descriptions ■ A common platform with sector of the strategic interventions that are ministries and regional governments proposed to ensure gender equality in the focused on macro-economic and MoF as well as its institutional structures fiscal issues development that include its mandate. The strategy followed the institutional mandates as well As a central ministry responsible to manage as operational directions of the Ministry the national economy, the MoF needs to which are clustered under six major pillars. have a mandated and commonly agreed up- Such an approach would help to mainstream on platform so as to ensure gender equality the concept of gender equality in the major and women’s empowerment in macro- programme activities of the Ministry, and economic and fiscal sectors. The platform it would ultimately enable to track the will help to facilitate essential gender- progress in parallel with other programme responsive policy dialogues held with undertakings. Detailed descriptions of the sector ministries and regional governments pillars, objectives/expected outcomes and on a regular basis. The establishment of the key interventions are given below. platform will also help in strengthening a monitoring and evaluation system by which

6.1 Strategic pillars the flow of information and data will be smoothened. The platform is also important An analysis of MoF’s past experience, its for enhancing intra and inter-departmental/ mandates, consultations and engagements institutional feedback provision mechanisms with stakeholders and their expectations, on the performances of gender related internal and external environments as activities. In this regard, the establishment well as rigorous examination of primary of steering and technical committee for and secondary data have resulted in the the platform, in which the MoF and the development of the following strategic gender affairs directorate will serve as a priorities that should be pursued in the chair and a secretariat, will enable to create coming five years. a long-lasting transparency and accountable organizational structure in which successes and challenges are consistently discussed. ■ Gender-sensitive service provision in the institution and within its institutional structures ■ Gender-responsive fiscal policy formulation and execution As a central ministry, the MoF is responsible for the formulation and implementation Government budgets and fiscal measures of fiscal policies, strengthening economic can play an important role in promoting cooperation, formulating and administrating women’s development and gender equality. government budget, establish in a PFM Gender budgeting allows ministries system, mobilizing and administering such as the MoF to ensure that tax and external resources, championing gender spending policies and/or public financial equality and ensuring provision of gender- management instruments address gender sensitive services. These tasks are essential inequality and women’s advancement in for the MoF to effectively and efficiently all aspects. Hence, enabling the fiscal deliver its mandates and realize national policy formulation and its implementation gender-equality agendas at all levels. Thus, will help the Ministry to efficiently and MoF is expected to be at the forefront in effectively ensure mainstreaming of gender ensuring gender equality within the Ministry in the formulation and execution a policy and across reporting organizations. that ultimately enables the creating of a just society. The analysis of any fiscal Gender Equality Strategy Ministry of Finance (MoF) 2021-2026 35 policy measures should have a gender lens identified are oblivious to gender equality through which an egalitarian fiscal policy is and the need for a strategy which such formulated and executed. projects should follow to ensure equality. Hence, over the next five years GES should The other core sub-pillar under this major ensure the design and execution of all pillar is the development of GRB-budget PPP projects to be gender- sensitive and call circular, budget statement, dedicated responsive at the same time. gender budget at a sub-programme target level. To have an enhanced and ■ Gender-inclusive economic comprehensively executed GRB, budget cooperation agreements has a significant and decisive power in ensuring gender equality. Thus, GRB needs Economic cooperation and resource to get a special focus in the development mobilisation from external sources play of the Ministry’s Gender Equality Strategy. an instrumental role in fighting poverty Gender budgeting goals should also need and enhancing the wellbeing of both men to be aligned with national gender equality and women. Although the aid from the directions and international commitments OECD-DAC members is mostly screened such as SDGs. As such, a more detailed for gender targets (with huge gap in its examination of the links between GRB and implementation), the same is not done GES is essential. especially for concessional loans and grants from non-DAC members. Identifying the ■ Gender-responsive public finance and importance of developing the effectiveness expenditure system development and of a gender-responsive aid in ensuring implementation gender equality at a national level, through its GAD the Ministry has developed a manual An efficient PFM system by itself will and a toolkit to monitor the effectiveness benefit all parts of the society in which of gender-responsive external resource women account for at least half of the mobilization and its execution. Thus, efforts population. However, for gender equality to should be geared towards having gender- be on the fast track, the GES should ensure inclusive economic cooperation in the next that the current reform on PFM– including gender equality strategic period. the developed strategy– should be gender-responsive. Thus, ensuring gender ■ Improving the institutional and -responsiveness of the PFM reforms is a implementation capacity of GAD key pillar for an effective GES. (Women, Children and Youth Affairs Directorate and the Ministry) ■ Gender-sensitive public–private- partnership arrangements As GAD has the responsibility to lead the gender campaign in the ministry, building The need for mobilising innovative a strong execution and implementation resources beyond the traditional sources, capacity of the directorate by equipping especially by involving the private sector it with a specialized human resource and through PPP arrangement has become an enabling environment is extremely more vital than ever as the need to finance important to foster inclusive development. various infrastructure projects is on the rise. Establishing regular learning and Execution of such policy benefits women experience-sharing platforms should be disproportionately. With this notion, the designed for GAD staffs and the Ministry’s Government and its development partners other staffs to be able to mainstream through the MoF developed a PPP policy. gender issues on their daily routines on a However, the PPP policy and the projects regular basis. Besides, in order to renovate Gender Equality Strategy Ministry of Finance (MoF) 2021-2026 36 the directorate and the Ministry, work at promoting gender equality in the should be done in recruiting specialized institution and implementing the gender experts and advisors. strategy ■ Gender disaggregated M&E, and ■ Including gender targets in planned information system activities and promoting women employees in leadership positions Monitoring and evaluation is a very useful tracking system for an effective implementation of gender equality and mainstreaming in a given setting. Effective

1.2 An enabling work M&E needs to be supported by sex and environment is created gender-disaggregated data and through an installed information system. Thus, the GAD for women employees and the Ministry should work on establishing an integrated one-stop information system within the institution that enables one to access disaggregated ■ Furnishing the childcare facility data for conducting proper implementation with the necessary equipment and follow-ups and feedback provision within human resource and outside the Ministry. ■ Following up the quality of the

6.2 Objectives/Expected service provision at the childcare outcomes and key center regularly interventions ■ Reviewing and revising the HR strategy of the organization to better Objective 1: To promote gender-sensitive reflect the issue of gender equality service provision in the institution and and women’s empowerment in the within its institutional structures organization ■

1.1 Improved women’s Developing various standards, manuals and guidelines that capacity and promote women’s capacity and empowerment in the institution empowerment in the institution 1.3 Strong intra and ■ Conducting women employees’ inter-departmental capacity gap assessment and collaboration is identifying major capacity gaps established to promote ■ Facilitating provision of short-term training and various capacity building gender-responsive service activities to women employees in provisions the organization, based on identified gaps ■ Strengthening regular discussion forums within each department to ■ Organizing various awareness evaluate the service provisions from creation forums to the staffs aimed the gender equality perspectives Gender Equality Strategy Ministry of Finance (MoF) 2021-2026 37 ■ Strengthening regular reporting ■ Reviewing best experiences from systems where each department similar countries that effectively is required to submit performance implement gender-responsive reports to GAD on a regular basis fiscal policies, and consolidating lessons learned for future policy Objective 2: Creating a common platform developments with sector ministries and regional governments focused on development of macro-economic and fiscal issues

3.2 Regular assessments are conducted to identify the ■ Establishing/strengthening a platform to conduct gender- gaps in implementing the responsive policy dialogues with various fiscal policies and sector ministries and regional governments on a regular basis strategies from gender ■ Strengthening a reporting system perspectives. where sector ministries and regional ■ Conducting tax incidence analysis to governments are required to submit assess the impact of tax on women performance reports to GAD on a and suggest solutions regular basis ■ Conducting regular discussions with ■ Supporting intra and inter- the relevant sector ministries and departmental/institutional feedback regional governments to identify mechanism on the performance of gaps in the existing fiscal policies gender related activities and strategies Objective 3: Ensuring gender-responsive ■ Proposing corrective actions and fiscal policy formulation and implementation alternative policy options that better respond to gender differences in the

3.1 Fiscal policies, reforms, country and legal frameworks Objective 4: Establishing a gender are reviewed and revised -responsive public finance management and budget expenditure system to address gender inequalities and the 4.1 Improved gender- differing needs. responsive programme ■ Participating in policy making budget preparation processes and providing gender- responsive inputs that better reflect ■ Reviewing sector ministries’ and the interests of women regional governments’ annual budget submissions ■ Reviewing various fiscal policies and legal frameworks to identify major ■ Ensuring compliance of the annual gaps and propose potential reforms budget submissions with GRB in the existing policy framework standards Gender Equality Strategy Ministry of Finance (MoF) 2021-2026 38 ■ Providing feedback during an annual budget hearing with a clear set of

5.1 Improved women actions that benefit women entrepreneurs’ ■ Including gender targets in annual participation in PPP plans and programme budgets projects ■ Lobbying for increased budget ■ Conducting awareness creation allocation for activities that benefit forums for women entrepreneurs to women most engage in PPP projects ■ Providing capacity building training ■ Collaborating with sector ministry sessions on gender-responsive organizations on potential support programme budget preparation for women entrepreneurs to enable their effective engagement in PPP

4.2 Effective gender- projects responsive budget ■ Conducting capacity gap allocation and utilization assessments of women entrepreneurs to enable their mechanisms put in place effective engagement in PPP projects ■ Conducting a gender-disaggregated public expenditure benefits ■ Organizing various capacity building incidence analysis activities for women entrepreneurs based on the identified capacity ■ Conducting assessments on gaps projects’ values for money vis-à-vis women’s benefits 5.2 Supportive reforms that ■ Preparing manuals and guidelines bring about effective on gender-responsive PB implementation and utilization participation of women entrepreneurs in PPP ■ Conducting regular follow-ups on the implementation of gender projects put in place related activities and effective utilization of allocated budgets ■ Assessing the bottlenecks women entrepreneurs face in engaging in ■ Ensuring mainstreaming of gender and implementing PPP projects issues in the programme budget implementation road-map ■ Organizing forums for public-private dialogue in close collaboration with Objective 5: Strengthening women’s private sector umbrella organizations participation in public -private partnership projects Gender Equality Strategy Ministry of Finance (MoF) 2021-2026 39 ■ Lobbying for reforms that bring about effective participation of

6.2 Increased amount of women entrepreneurs in PPP ODA plans allocated projects for gender-responsive ■ Following up the implementation of activities various reforms ■ Monitoring the inclusion of gender Objective 6: Gender-inclusive economic issues in ODA disbursement plans cooperation agreements ■ Lobbying for increased allocation

6.1 Increased number of finance for gender-sensitive activities in budget disbursement of gender-sensitive economic cooperation ■ Following up implementations of ODA plans and budget expenditure agreements utilization reports, with a focus on gender perspectives ■ Participating in economic cooperation discussions Objective 7: Establishing a robust M&E and reporting system ■ Reflecting gender perspectives in reviewing economic cooperation agreements

7.1. An Effective M&E system is established to track the ■ Organizing awareness creation events for higher level officials/ performances of gender signatories of the organization related targets within about the need for gender sensitive cooperation the MoF and its partner ■ Providing capacity building training organizations on gender-responsive resource ■ Developing M&E manuals and mobilization and negotiation, guidelines in order to effectively and preparation, designing and monitor gender aspects in the execution of development-partners- planned activities financed programmes and projects Gender Equality Strategy Ministry of Finance (MoF) 2021-2026 40 ■ Ensuring the planned activities are SMART enough to monitor the

7.2. Performance reports are progress made critically reviewed and a ■ Establishing well-aligned, system of accountability regular gender- responsive, sex- is established disaggregated reporting and feedback provision mechanisms ■ Conducting regular gender within the institution as well as performance auditing sectoral and regional partner organizations ■ Conducting regular discussions with departments, ministry organizations ■ Establishing evaluation platforms and regional bureaus on major within the institution as well as identified gaps and suggesting sectoral and regional partner corrective actions organizations ■ Providing capacity building ■ Establishing a gender-disaggregated activities to enhance the system of public expenditure information accountability effective M&E system tracking system establishment Gender Equality Strategy Ministry of Finance (MoF) 2021-2026 41 RESULT FRAMEWORK 42 Strategic Objectives, Expected Outcomes, Major Activities and Indicators Results/ Expected outcomes Major activities Indicators Strategic Objectives Impact: Women are equally benefited from the implementation of fiscal policies as well as public finance distribution and utilization endeavors of the country

1.1 Women’s capacity ■ Conduct women employees’ capacity gap assessment and ■ Number of trainings provided to internal is built and their identify major capacity gaps staffs empowerment in the ■ Percentage share of women technical and ■ Facilitate provision of various trainings and capacity building institution is promoted activities for women employees in the organization based on support staff trained identified gaps ■ Number of awareness creation forums ■ Organize various awareness creation forums for the staffs organized aiming at promoting gender equality in the institution and ■ Performance against target in meeting implementing the strategy gender targets in percentage ■ Include gender targets in planned activities and promote women employees in the leadership position

1.2 Enabling work ■ Furnish the children care facility with the necessary ■ Presence of Fully-functioning child care environment is created equipment and human resource center for women employees ■ Follow up the quality of the service provision at the child care ■ Number of manuals, standards and within the institution center regularly guidelines prepared and implemented ■ Review and revise the HR strategy of the organization to better reflect the issue of gender equality and women’s Objective 1: To empowerment in the organization promote gender ■ Develop various standards, manuals and guidelines that sensitive service promote women’s capacity and empowerment in the provision in the institution institution and within 1.3 Strong intra and ■ Strengthen regular discussion forums within each department ■ Number of discussion forums conducted its institutional inter-department to evaluate the service provisions from the gender equality ■ Number of reports prepared and structures collaboration is perspectives submitted established to promote ■ Strengthen regular reporting system where each department gender- responsive is required to submit performance reports to GAD on a regular service provisions basis

1.4 A commonplatform is ■ Establish/strengthen a platform to conduct gender- ■ Number of discussion forums conducted established with sector responsive policy dialogues with sector ministries and ■ Number of reports prepared and ministries and regional regional governments on a regular basis submitted governments aiming Gender Equality Strategy ■ Strengthen a reporting system where sector ministries and ■ Number of guidelines prepared at facilitating gender- regional governments are required to submit performance responsive policy reports to GAD on a regular basis ■ Number of discussion forums conducted dialogues and policy ■ Support intra and inter department/institutional feedback ■ Number of reports prepared implementation activities mechanism on the performance of gender related activities ■ Number of Consultation workshops for Ministry of Finance (MoF) 2021-2026 ■ Prepare a guideline for tracking violence against women and internal and external stakeholders means to reduce its prevalence ■ Number of identified gaps and ■ Prepare gender audit report and its subsequent update every intervention two years ■ Number of issues addressed following the ■ Establish a system for gender audit and its update gender audit Results/ Expected outcomes Major activities Indicators Strategic Objectives

2.1 Policy dialogues on ■ Establish/strengthen a platform to conduct ■ Number of technical and steering Objective 2: To committees established fiscal and economic Gender Equality Strategy unleash the potential gender- responsive policy dialogues with sector areas are strengthened of women through ministries and regional governments on a regular and conducted in a ■ Number of conducted forums common platform with basis coordinated manner sector ministries and

2.2 Reporting and work ■ Strengthen a reporting system where sector ministries and regional government flow within the ministry, regional governments develop mechanism to share data Ministry of Finance (MoF) 2021-2026 offices working on and information on relevant issues hence, produce strong macro-economic sector ministries and regional government reporting mechanism and Fiscal issues development offices are improved ■ Support intra and inter department/institutional feedback mechanism on the performance of gender related activities

3.1 Fiscal policies, reforms, ■ Participate in policy making process and provide gender- ■ Number of workshops participated and legal frameworks responsive inputs that better reflect the interests of women ■ Number of gender sensitive policies, are reviewed and ■ Review various fiscal policies and legal frameworks to identify reforms, and legal frameworks, revised to address major gaps and propose potential reforms in the existing ■ Number of consolidated best experiences gender inequalities and policy framework the differing needs. Objective 3: To ■ Review best experiences from similar countries that ensuring gender- effectively implement gender- responsive fiscal policies, and responsive fiscal consolidate lessons learned for future policy developments policy formulation and 3.2 Regular assessments ■ Conduct tax incidence analysis to assess the impact of tax on ■ Number of Assessment report implementation are conducted to women and suggest a solution ■ Number of organized discussions identify the gaps in ■ Conduct regular discussions with the relevant sector with sector ministries and regional implementing the ministries and regional governments to identify gaps in the governments, various fiscal policies existing fiscal policies and strategies, ■ Number of identified gaps and provided and strategies from ■ Propose corrective actions and alternative policy options that policy options, gender perspectives. better respond to gender differences in the country 43 44 Results/ Expected outcomes Major activities Indicators Strategic Objectives

4.1 Gender- responsive ■ Review sector ministries and regional governments’ annual ■ Number of of organizations whose programme budget budget submissions annual budget is reviewed and preparation is improved ■ Ensure compliance of the annual budget submissions with feedback is provided, GRB standards ■ Amount of budget allocated for activities that benefit women most, ■ Provide feedback during annual budget hearing with clear set of actions that benefit women ■ Number of organized trainings on PB ■ Include gender targets in annual plans and programme preparation, budgets Objective 4: To ■ Lobby for increased budget allocation for activities that ascertain gender- benefit women most responsive public ■ Provide capacity building trainings on gender- responsive finance management programme budget preparation, and budget 4.2 Effective gender- ■ Conduct gender disaggregated public expenditure benefit ■ Number of assessments conducted expenditure system responsive budget incidence analysis ■ Number of prepared reports, manuals allocation and utilization and guidelines ■ Conduct assessment on projects’ value for money vis-a-vis mechanisms are in placed women’s benefits ■ Amount of budget allocated for gender ■ Prepare manuals and guidelines on gender- responsive PB -responsive activities implementation and utilization ■ Number of M&E Reports ■ Conduct regular follow-up on the implementation of gender ■ Number of Gender- responsive related activities and effective utilization of allocated budgets, implementation road-map ■ Ensure mainstreaming of gender issues in programme budget implementation road-map

4.3 Gender -responsive ■ Create continuous training to all stakeholders about GRB ■ Number of GRB training provide to the programme budget sector offices ■ Establish a system in improving and enhancing accountability preparation is improved as well as responsibility ■ Effectiveness of the training ■ Revise the existing GRB manual, directives, guidelines ■ Presence of established System to create accountability regarding GRB ■ Conduct various studies to examine effectiveness of GRB and Gender Equality Strategy effective entry point ■ Number of studies on GRB and related reforms Ministry of Finance (MoF) 2021-2026 Results/ Expected outcomes Major activities Indicators Strategic Objectives

5.1 Policy environment for ■ Conduct awareness creation forums for women ■ Number of Gap assessment study effective participation of entrepreneurs to engage in PPP projects Number of Gap assessment report Gender Equality Strategy ■ women entrepreneurs’ ■ Collaborate with sector ministry organizations on potential ■ Number of awareness creation events in PPP projects is improved support of women entrepreneurs to effectively engage in PPP organized projects ■ Number collaborative communication ■ Lobby for reforms that bring effective participation of women and reporting system established Ministry of Finance (MoF) 2021-2026 entrepreneurs in PPP projects ■ Number of platform established and ■ Follow up the implementation of various reforms conducted forums to enhance women ■ Enhance the capacity of experts engaged in the PPP in empowerment Objective 5: To different organization through gender transformative capacity ■ Number of capacity building sessions strengthen women building in partnership with the PPP directorate organized participation in public ■ Number of policies, strategies, -private partnership directive and that are gender sensitive projects ■ Number of reports produced

5.2 Supportive reforms ■ Assess the bottlenecks women entrepreneurs face in ■ Number of awareness creation forums that bring effective engaging in and implementing PPP projects organized participation of women ■ Conduct capacity gap assessments of women entrepreneurs ■ Number of PPP projects run by entrepreneurs in PPP in effectively engaging in PPP projects women entrepreneurs projects are in placed ■ Organize various capacity building activities for women entrepreneurs based on the identified capacity gaps ■ Organize Public -Private Dialogue Forums in close collaboration with the private sector umbrella organizations

6.1 The number of gender ■ Participate in economic cooperation discussions ■ Number of discussion forums sensitive economic ■ Reflect the gender perspectives in reviewing economic participated cooperation agreements cooperation agreements ■ Number of signed gender sensitive are increased economic cooperation agreements ■ Organize awareness creation events for higher level officials/ Objective 6: To make signatories of the organization about the need for gender ■ Number of higher officials trained gender inclusive sensitive economic cooperation agreements economic cooperation 6.2 The amount of ODA ■ Monitor the inclusion of gender issues in ODA disbursement ■ Number of M&E reports agreements plans allocated for plans ■ Amount of ODA allocated for gender gender- responsive ■ Lobby for increased allocation of finance for gender sensitive sensitive activities activities are increased activities in budget disbursement ■ Follow-up implementations of ODA plans and budget expenditure utilization reports with attention to gender perspectives 45 46 Results/ Expected outcomes Major activities Indicators Strategic Objectives

7.1 Effective M&E system ■ Develop M&E manuals and guidelines in order to effectively ■ Number of manuals and guidelines is established to track monitor the gender aspects of planned activities prepared the performances of ■ Ensure the planned activities are SMART enough to monitor ■ Number of M&E reports submitted gender related targets the progresses made within MoF and its ■ Number of regular discussions ■ Establish regular reporting and feedback mechanism within conducted partner organizations the institution as well as with the sectoral and regional partner organizations ■ Functional information tracking system established ■ Establish evaluation platforms within the institution as well as with the sectoral and regional partner organizations Objective 7: To establish robust M&E ■ Establish gender disaggregated public expenditure System information tracking system

7.2 Performance reports ■ Conduct regular gender performance audit ■ Number of gender audit reports and are critically reviewed ■ Conduct regular discussion with departments, ministry identified gaps and a system of organizations and regional bureaus on major identified gaps ■ Number of discussions conducted accountability is established and suggest corrective actions ■ Number of capacity building activities ■ Provide capacity building activities to enhance the system of provided

7.3 Strengthened accountability effective M&E system establishment comfortable and safe working environment ■ Preparing a guideline for tracking gender - based violence and monitor its implementation ■ Identify a gap through the development of Gender Audit Gender Equality Strategy Ministry of Finance (MoF) 2021-2026 07. MONITORING AND EVALUATION Gender Equality Strategy Ministry of Finance (MoF) 2021-2026 47 The directorate (GAD) and the Ministry monitored through sex disaggregated should work carefully in monitoring indicators. Therefore, conducting baseline, all their operations and collect gender midterm and final evaluation studies and equality data inter-and intra-department generating disaggregated data for proper operations at all levels. This approach will tracking of results should be done for every enable to measure the progress of detailed intervention. gender mainstreamed undertakings and outcomes. Implementations should be Gender Equality Strategy Ministry of Finance (MoF) 2021-2026 48 08. Communication Gender Equality Strategy Ministry of Finance (MoF) 2021-2026 49 Communication is a powerful tool to reach This facilitates communications on all gender stakeholders. Establishing regular gender equality across units, increase liaise platform for sharing best practices dialogues with top management and through different mechanism is vital for open up opportunities to establish gender the upcoming strategic implementations. transformative system in the Ministry and Regularly updating the directorate events beyond. on the website and social media enhances knowledge retrieval and communications. Gender Equality Strategy Ministry of Finance (MoF) 2021-2026 50 Annex- One: List of stakeholders of the Gender Equality Strategy Stakeholders Remark Gender Affairs Directorate Budget Preparation and Administration Fiscal Policy Directorate Tax Policy Administration Directorate Public -private partnership Strategic Planning and Management Change Management Channel One Programme Internal stakeholders Government Account Directorate IFMIS Project Management Office Internal Audit Treasury Directorate Expenditure Management Control International Financial Institution Co-operation Directorate Bilateral Co-operation Directorate Debt Management Directorate EU National Authorization Directorate UN Agencies Public Procurements and Property Disposal Service (PPPDS) Gender Equality Strategy Ministry of Finance (MoF) 2021-2026 51 National Planning and Development Commission Central Statistical Agency National Bank of Ethiopia Ethiopian Road Authority Ministry of Transport Ministry of Innovation Ministry of Urban Development and Construction Federal Urban Job Creation and Food Security Agency Ministry of Trade and Industry External stakeholders Investment Commission Ministry of Agriculture Ministry of Revenue Ministry of Water, Irrigation and Electricity Ministry of Education Ministry of Women, Youth and Children’s Affairs Ministry of Labour and Social Affairs Ministry of Health Attorney General Addis Ababa University Policy Study Institute Ethiopian Economic Associations Regional governments Federal government Women, men, boys and girls Women owned enterprises Women entrepreneurs Key stakeholders UN Women World Bank IMF Bilateral Donor Agency (DFID, USAID, Sweden, Norwegian, ) UWCA CCRDA Gender Equality Strategy Ministry of Finance (MoF) 2021-2026 52 Annex Three: Operational definitions Gender: The term “gender” denotes Gender mainstreaming is the systematic the individually learned male/female and coherent integration of the gender roles shaped by society. These roles perspective in all development policies and are determined by the social, cultural fields of action. It denotes the process of and economic organization of a society assessing the implications of any planned and by the respective prevailing legal, action in all political and societal spheres ethnic and religious norms and values. for women and men, taking into account There are also considerable differences their different life situations, concerns in the gender roles accorded by different and potentials, in order to identify gender- societies and even within a society. In specific discrimination and its impacts. contrast to biologically determined roles, These gender-specific impacts must be gender roles are subject to change. considered when planning, formulating and implementing policies and measures Gender Equity: Gender equity is the in all sectors and priority areas (GIZ 2013). process of being fair to women and men such as, equitable allocation of resources Gender relations are the specific sub- and opportunities. Equity can be seen as set of social relations uniting men and a means; whereas, equality as an end. women as social groups in a particular Equity contributes to equality. community, including how access to and control over resources are distributed Gender Equality: indicates that women and between the sexes. Gender relations men have equal conditions for realizing intersect with all other influences on their full human rights and for contributing social relations – age, ethnicity, race, and to and benefiting from economic, social, religion – to determine the position and cultural and political developments. identity of people in a social group. Since Gender equality is the equal valuing gender relations are a social construct, of the similarities and the differences they can be transformed over time to of men and women by society and the become more equitable (UN Women roles they play in the society. It is based 2017). on women and men being full partners in their home, their community and their Gender roles refer to social and behavioural society. Women and men similarities and norms that, within a specific culture, differences are recognized and equally are widely considered to be socially valued. Men and women enjoy equal appropriate for individuals of a specific status, recognition and consideration. sex. These often determine the traditional Gender equality means having equal responsibilities and tasks assigned to access to marital welfare, to resources men, women, boys and girls. Gender- and opportunities, to participation and specific roles are often conditioned by decision-making, and to control over household structure, access to resources, resources and benefits; and it is also the specific impacts of the global economy, abolition of value system based on the occurrence of conflict or disaster, and belief of inequality. other locally relevant factors such as ecological conditions. Like gender itself, Gender Equality Strategy Ministry of Finance (MoF) 2021-2026 53 gender roles can evolve over time, in This way of seeing is what enables one to particular through the empowerment of carry out gender analysis and subsequently women and transformation of masculinities to mainstream a gender perspective (UN Women 2017). into any proposed programme, policy or organization (UN Women 2017). Gender-blind: There is lack of recognition that gender is an essential determinant of Gender Audit: Gender audit is a process of life choices. There is no recognition that assessing accountability to the mandate, development can have different effects on values and policy on gender equality and women and on men. women’s empowerment. It is also looking into the possibility to improve people’s Gender-responsive: There is recognition of performance so that they can remain underlying and hidden causes of inequalities responsible for their mandates, values, and between women and men. At this stage, visions in order to achieve their commitment interventions systematically incorporate or on gender and development. address specific gender needs of men and women (GIZ 2017). Gender Analysis: Gender analysis is a method to collect and analyzing Gender-sensitive: It means understanding, information regarding the different needs reflecting and acting upon the impacts of and concerns of women, to address the gender relations, e.g. in decisions taking, barriers that have disadvantaged them. considering of solutions and developing As an analytical framework, it is used to strategies (GIZ 2017). assess the potential impacts of policies and proposed interventions on gender Gender-transformative: The transformation relationships; identify constraints emanated of unequal gender relations is perceived as from gender roles; and provide data to be central to positive outcomes of the Gender used as a source of concrete information Equality Strategy. Gender perspective for developing strategies to overcome is a way of seeing or analysing which identified constraints so that women and looks at the impact of gender on people’s men, girls and boys have the opportunity to opportunities, social roles and interactions. benefit equally. Gender Equality Strategy Ministry of Finance (MoF) 2021-2026 54 Sex Disaggregated Data: It is quantitative When strategic interests are met for women, statistical information on the differences there will be changes and improvements in between men and women, girls and boys power relations between men and women for a particular issue or in any specific area. (e.g. equal access to and control over resources, removal of legal barriers, sharing of domestic work, and equal decision- Gender Disaggregated Data: This is qualitative making in the household). Strategic gender information that clearly shows the relative needs which women identify arise from situation of men and women, girls and boys. women’s recognition and challenge to their subordinate position in relation to men in Gender Disparity or Gap: a specific difference their society, for example, equal access to or inequality between girls and boys, or men employment, equal payment rates, equal and women in relation to their conditions, or legal rights\ equal access to and control how they access or benefit from a resource over resources etc. (e.g. men’s and women’s access to health services, school drop-out rates of girls and Empowerment of Women: This is a process boys etc.) that leads to greater participation of women in social and gender imposed Practical Gender Needs: These are needs problems to ensure their power ownership. identified by women and men, which It is a process where greater decision, arise out of the customary gender division power and control lead to conscious of labour. Practical gender needs are a action for social transformation. The response to immediate perceived necessity, process of empowerment is not sectoral; identified within a specific context. They are it encompasses women’s multiple often concerned with inadequacies in living roles and interests, and addresses the conditions like water provision, health care, interrelationship between them, leading to shelter, security, employment etc. Practical women gaining greater control over their gender needs are context-specific. own lives. Strategic Gender Needs: These are longer- term and less visible issues that relate to the underlying causes of gender inequality. Gender Equality Strategy Ministry of Finance (MoF) 2021-2026 55 Gender Equality Strategy Ministry of Finance (MoF) 2021-2026 56 Gender Equality Strategy Ministry of Finance (MoF) 2021-2026