Fiscal Decentralisation and Local Level Gender Responsive Budgeting In The Philippines: An Empirical Analysis

With the strengthening of the fiscal decentralisation process in the Philippines, local government units (LGUs) were provided with more opportunities in terms of local level gender responsive budgeting (hereafter LLGRB) and challenges as well. This paper analyses the process and interface between the recently introduced fiscal decentralisation and LLGRB initiatives in the Philippines through a gender lens. Special reference is made to the experiences of LLGRB in the health and agricultural sectors in Sorsogon and Hilongos respectively, highlighting the budgetary process and governance issues related to gender in the context of fiscal decentralisation. [NIPFP Working Paper 41. 2006]