The beginning of this experience dates back to the approval of the National Policy on Women and the 2010-2022 Honduras 2nd Gender Equality and Equity Plan (II PIEG) which, among other things, prioritized the use of tools and methodologies to mainstream the gender equality and equity approach in investment and public credit systems, including non-reimbursable cooperation projects and the implementation of positive actions by earmarking public expenditure targeted at women.

The country moved forward with the institutionalization of budget and gender offices and Ministries of Planning, Finance and Legislative, and the incorporation of the gender perspective in the design, implementation, and evaluation of policies, plans, and budgets of the Public Administration, including the generation of gender-disaggregated information. It was in 2015, when the gender approach is incorporated into the General Provisions of the General Budget of the Republic.

orIn this regard, since 2017 the Budgeting Policy Guidelines released annually by the Finance Secretariat for the formulation of the Republic’s Revenue and Expenditure General Draft Budget include a specific section on “Gender Responsive Budgeting and Planning Guidelines”. Also, since then, the General Provisions on the Republic’s Revenue and Expenditure Budgets (General Provisions included in the Budget Approval Law) include a specific section entitled, “On the Gender Approach in the Republic’s General Revenue and Expenditure Budget”, which contains different articles regarding the incorporation of the gender perspective in the design, implementation, and evaluation of the Public Administration’s policies, plans and budgets. In 2019, the Superior Court of Accounts released a report on “Accountability in Honduras’s public sector for fiscal period 2018”.