Gender budgeting is an important tool to analyse the budgets from the perspective of gender-specific fiscal expenditure. Its primary objective is to address the problem of gender inequality to ensure that Union and state budgets make allocations towards gender-specific schemes aimed at improving the socio-economic condition of women. It is heartening to know that while the share of the gender budget declined marginally in the Union budget for 2020-21, Assam has been recording a significant rise in allocation towards gender-specific schemes since 2018-19 financial year. It increased from Rs. 3532 crore in 2017-18 to Rs 13,031 crore in 2018-19. The allocation under gender budget increased to 12.1 per cent of the total budget allocations and 4.13 per cent of the Gross State Domestic Product (GSDP) in 2018-19 against 3.55 per cent of the total budget and 1.22 per cent of the GSDP in 2017-18. Allocations were made to 18 departments for implementation of schemes targeted to benefit the women. Some of the schemes are designed to benefit the women to the extent of 100 per cent of allocation and some of the schemes are designed to benefit the women to the extent of 30 per cent of allocation. Assam government's flagship scheme of Orunodoi is biggest gender-specific scheme for which budgetary allocation of Rs 2400 crore have been made in 2020-21.
A monthly cash assistance of Rs 830 is provided to each household and an adult woman member can receive is as Direct Benefit Transfer to her account. The scheme is targeted to benefit 19 lakh families. Opposition parties have raised doubts on the outcome as the amount according to them is little. The State government should evaluate the outcome of the scheme to find out how women have utilized the amount and ensure that gender perspective of the scheme does not get lost in electoral rhetoric. The Comptroller and Auditor General in its "State Finances Audit Report for the year ended 31 March 2019 – Government of Assam" highlighted the need to bring out performance reports to gauge the effectiveness of the outcome of the Gender Budget. The CAG authorities have correctly suggested to the Finance Department to "insist that the respective Departments submit performance reports of previous year along with the proposal for Gender Budget of current year to bring about transparency in public spending for the socio-economic empowerment of women in the State through various schemes." The performance reports of gender budget are important to make correct assessment of impact of gender-specific schemes on socio-economic status of women. Enrolment in higher education, employment, participation in household decision making of women as well as safety at home, public and work places vis-a-vis men are some indicators which together make the picture of gender disparity. Schemes like distribution of bicycles, scooters among meritorious girl students have helped improving the enrolment of girls in higher educational institutions. National Family Health Survey 2019-20 data show that gender disparity continues to persist in literacy rates in the age group of 15 to 49 years who completed standard 9 or higher and women/men who can read a whole sentence or part of a sentence.
Against 84.3 per cent of literate men in this group, percentage of literate women is 77.2. Percentage of women with 10 or more years of schooling is 29.6 against 35.5 per cent men in this category under this age group. The NFHS-5 data also records increasing number of married women in the state who usually participate in three household decisions about healthcare for herself, making major household purchases, and visits to her family or relatives. It has increased from 87.4 in 2015-16 to 92.1 in 2019-20 which is remarkable. Significant rise in women in this age group having bank account they themselves use underlines the importance of linking gender budget with financial inclusion. Percentage of women having bank account used by them has gone up to 78.5 in 2019-20 from 45.4 in 2015-16. The prevailing urban-rural disparity in this category can be expected to reduce after launching of the Orunodoi scheme as more rural women have opened bank accounts for DBT under the flagship scheme. However, the National Crime Records Bureau, 2020 report reveals that Assam topped the list of states in crime against women. Ironically, despite the quantum jump in gender budget allocation the child marriage has gone up in the state. The NFHS data reveal that the percentage women aged 20-24 years who were married before age 18 years increased to 31.8 in 2019-20 against 30.8 in 2015-16. Percentage of men aged 25-29 years who were married before 21 years also increased from 15 in 2015-16 to 21.8 in 2019-10. It is time the Assam government reviewed the performance of its gender-specific schemes towards achieving the goal of making development process in the state gender-neutral.