b'Soroptimist InternationalReport for the High-Level Political ForumFinancing for Development and Gender BudgetingFinancingfordevelopmentmustdirectlytacklethat are otherwise overlooked, such as the unpaid circumstancescontributingtounequaloutcomes;labour of women in the household and its economic systematicandpracticalsupportfrombudgetaryeffect on women, and the distribution of economic processes which buttress sustainable developmentresources within families.isrequired.Intimesofeconomicdownturn,includingduringtheCOVID-19pandemic,states must ensure that policy responses take into account the differential priorities and needs of women, men,states are using the pandemic as a girls and boys and do not undermine the policiesmeans to release themselves from andplansthatpromotegenderequalityandtheir responsibilities to achieve womens empowerment. It is equally possible forgender equality. financingfordevelopmenttobegender-transformativethroughthefullresourcingof services and feminist, womens rights and girl-led organisations and institutions; publicly allocate andDuring the COVID-19 pandemic funds for womens trackspendingongenderequality;trackandservices have been cut, despite increasing demand allocateoverseasdevelopmentassistanceforand reliance on those services. Frequently CSOs are genderequality;provideincentivesandenablebeingreliedon bystates toprovidetheservices women to own assets and property; and ensure allstates used to provide and to fill this gap. Women newandexistingglobaltrade,financialandworkingconditionsaredeclining,morewomen investmentagreementscontributetogenderfaced unemployment, and women were more likely equality, womens empowerment, labour standardsto experience economic insecurity because of the and human rights.pandemic.Whereschoolsshut,womenwere expected to be workers, homemakers, teachers and Genderbudgetingaccountsforhowbudgetarycare providers all at once. Government policies did processes,fiscalpolicies,revenues,expenditureslittletoaddresstheseclearinequalities.These and administrative procedures all impact, and areactions mean that states are using the pandemic as impactedby,genderinequality.Genderblindameanstoreleasethemselvesfromtheir budgets,resultinsuboptimaldecisionmaking,responsibilitiestoachievegenderequality.Asa disadvantage women and girls and slow sustainableresult,genderequalityhasgonebackwards,and developmentprogress.Genderbudgetingisawomen and girls will be living with the impacts of criticalstrategytoachievegenderequalitybythe pandemic long into the future. The pandemic focusing on how public resources are collected andwouldbebetterrespondedtoifagender-spent.Itisgroundedinagenderanalysis,andtransformativeapproachhadbeenusedand requires budgets to be restructured incorporating afinances and resources were specifically dedicated genderperspectiveatalllevelsofthebudgetaryto womens services. As under-resourced womens process,includingfiscalpolicies,revenues,and feminist organisations frequently intervene in expendituresandadministrativeprocedures.Thislieu of governmentservices and social protection kind of analysis allows for the inclusion of key issuesfloors,asevidencedinthisreport,theymustbe supported as partners in sustainable development. 39'