Tackling inequality: guidance on making budget decisions

Annex B: Tools and Resources

Equality budgeting (many tools have been developed from a gender perspective but can be adapted for other equality groups):

• Canadian Government’s Gender Results Framework
• Gender Budgeting: Mainstreaming Gender into the EU Budget and Macroeconomic Policy Framework (European Institute for Gender Equality)
• Animation on gender budgeting from the Health and Social Care Academy
• Equality Budgeting resource from the Irish Government
• A range of resources on the gender budgeting work from the Junta de
  Andalucía (in Spanish and English)
• A range of resources on gender and equality budgeting from the Scottish Women’s Budget Group
• Gender Budgeting resources from the OECD
• Work published by the Wales Centre for Public Policy as part of the Welsh Gender Equality Review
• Guidance from a gender perspective, from the UK Women’s Budget Group
• The Scottish Government’s Draft Budget 2019-20 Income Tax Policy: Analytical Note on Impacts on Income Levels and Equality
• See Scotland’s Economic Strategy for further information on the mutual reinforcement of promoting competitiveness and addressing inequality

Wellbeing budgeting:

• The New Zealand Government’s wellbeing budget
• New Zealand Treasury wellbeing-based cost-benefit analysis tool

Human rights budgeting:

• Human rights Budget Work from the Scottish Human Rights Commission
• Animation on human rights budgeting from the Health and Social Care Academy
• Frequently Asked Questions on Economic, Social and Cultural Rights (United Nations)

Participatory budgeting:

• Animation on participatory budgeting from the Health and Social Care Academy

Outcomes budgeting:

• Audit Scotland’s planning for outcomes paper
• SPICe briefing on outcomes and budget scrutiny
• Outcome budgeting resource from New South Wales Government, Australia
• Guidance to creating logic models from Evaluation Support Scotland

Distributional analysis:

• Reports explaining the purpose and challenges of distributional analysis in Scotland
• Example distributional analysis from UK Government

Public Sector Equality Duty:

• Guidance on the Public Sector Equality Duty from the Equality and Human Rights Commission
• Guidance on using evidence from the Equality and Human Rights Commission

Monitoring and evaluation:

• The 5 Step Approach to Evaluation from Scottish Government (also covers using logic models to show how activities are expected to lead to change)
• Scottish Government’s Wellbeing report
• Scottish Government’s Wellbeing report on national outcomes for disabled people
• Example measurement framework: Scotland’s Child Poverty Measurement Framework
• Irish Government Economic and Evaluation Service’s Social Impact Assessment Series

Other:

• Budget Process Review Group Final Report
• United Nations’ Sustainable Development Goals

References

1 In 2014-2017, 5% of adults in the least deprived areas reported two or more depressive symptoms while in the most deprived areas 20% of adults did so. Scottish Health Survey, 2017: Volume One, Main Report. Available at: https://www.gov.scot/publications/scottish-health-survey-2017-volume-1-main-report/

2 In 2017, 60% of women accumulated the recommended 150 minutes of moderate activity or 75 minutes of vigorous activity per week, compared to 71% of men. Scottish Government, 2018. The Scottish Health Survey: 2017 Edition, Volume 1, Main Report. Available at: https://www.gov.scot/publications/scottish-health-survey-2017-volume-1-main-report/

3 Scottish Government, 2015. Gypsy/Travellers in Scotland: A Comprehensive Analysis of the 2011 Census. Available at: https://www.webarchive.org.uk/wayback/archive/20170701200514/http://www.gov.scot/Publications/2015/12/5103

4 Scottish Government, 2019. Regional employment patterns in Scotland: statistics from the Annual Population Survey 2018. Available at: https://www.gov.scot/publications/regional-employment-patterns-scotland-statistics-annual-population-survey-2018/