04-00-Informe-ODS-5-ESP.pdf

12th Jul 2023

ORGANIZATION OF LATIN AMERICAN AND CARIBBEAN SUPREME AUD IT INSTI TUTIONS

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IBERO-AMERICAN COORDINATED AUDIT ON SUSTAINABLE DEVELOPMENT GOAL 5: GENDER EQUALITY
Preparedness of governments for the implementation

of the Sustainable Development Goal 5 Executive SummaryPreliminary version

This coordinated audit is the result of the joint effort of several Supreme Audit Institutions (SAIs) members
of the Latin American and Caribbean Organization of Supreme Audit Institutions (OLACEFS). Individual
reports can be found at the following websites:
Argentina · www.agn.gov.ar
Bogotá · www.contraloriabogota.gov.co
Bolivia · www.contraloria.gob.bo
Chile · www.contraloria.cl
Colombia · www.contraloria.gov.co
Costa Rica · www.cgr.go.cr
Cuba · www.contraloria.cu
Ecuador · www.contraloria.gob.ec
España · www.tcu.es
Guatemala · www.contraloria.gob.gt
Honduras · www.tsc.gob.hn
México · www.asf.gob.mx
Paraguay · www.contraloria.gov.py
Perú · www.contraloria.gob.pe
Uruguay · www.tcr.gub.uy
Venezuela · www.cgr.gob.ve
Perú · www.contraloria.gob.pe
Uruguay · www.tcr.gub.uy
Venezuela · www.cgr.gob.ve

CONTENT
Presentation 9
Introduction 15
Introduction 15
Sustainable Development Goals and gender perspective 15
Inclusion of the gender perspective in the work of OLACEFS 16
Contribution of SAIs to the 2030 Agenda 16

I. Ibero-American Audit on SDG 5 18

Coordinated audits 18
Methodology 19
SDG 5 in Ibero-America 21
a.- Planning axis 22
b.- Financing axis 24
c.- Follow-up axis 26
SDG 5 in the governments evaluated 28
SDG 5 In the local perspective 43
II. Results of the Perception Survey “Gender Situation within

the Entities of the OLACEFS” 44

Executive Summary 46
Introduction 46
General analysis 46
Graph 1 – Percentage of agreement on the perception over time

of gender equality in your organization according to sex 47
Graph 2 – Percentage of agreement regarding the perception

of gender equality in institutional actions by sex 48
Graph 3 – Percentage of agreement regarding the perception

of gender equality in different ways of using language in your
organization according to sex 49
Graph 4 – Percentage of agreement on procedures, cases and sanctions

for sexual harassment or molestation in your organization by sex 50
Graph 5 – Percentage of agreement on the implementation of gender

equality in the selection, promotion and formation of teams at work 51
Final reflections and challenges for the future 52
Basic gender glossary
53
Acronyms 54
Annexed 55
About the 2019 EM2030 SDG Gender Index
55
The design of the index
55
Key findings from the Latin America and the Caribbean region 56

I am pleased to present the preliminary findings of this coordinated audit effort, through which we address the
multidimensional challenges of implementing Agenda 2030 with a particular focus on gender equality. We also took
advantage of this space to learn about the internal gender situation in the member SAIs of OLACEFS. To this end, we
designed a survey that was applied at a continent-wide level with a wide margin of responses and that, today, allows
us to know where we are as institutions posing a series of challenges for the future.
The audit presented today is the most successful we have carried out in our organization so far in terms of participation
and geographical representation. We received requests from 16 SAIs in Latin America, one from Europe – the Spanish
Court of Audit, who decided to work with the region because of interest in the subject and cultural affinity– and one
from a sub-national auditing entity (the Office of the Comptroller General of Bogota).
The executive summary presented here considers the different principles of Agenda 2030 and, in its execution, the
auditing teams have kept in mind not leaving anyone behind, cross-cutting, citizen participation and interconnection
of objectives as essential aspect for sustainable development.
We can face the challenge posed by Agenda 2030 -transforming our world- by accompanying our governments in
the implementation of their various Sustainable Development Goals (SDGs). The reason why the predecessors of
this Agenda – the Millennium Development Goals (MDGs) – did not fully achieve their mission has been credited
to lack of accountability. That is why in this opportunity we reiterate our commitment to continue supporting the
implementation of the objectives and goals of the 2030 Agenda, from the role we play and using the tools of the
auditor’s work, collaborating so that the process of implementation, monitoring and reporting is carried out in a
pertinent, coherent, efficient and effective manner, thus contributing to good governance and accountability at all
levels.
A special thanks to the teams of the SAIs of Paraguay and Chile for promoting this initiative, as well as to the SAI
of Costa Rica for its methodological support. We also express our gratitude for their support to our allies, INTOSAI
Development Initiative (IDI) and the Inter-American Development Bank (IDB). Finally, we extend our gratitude to all
SAIs participating in this audit for their commitment and dedication.
Jorge Bermúdez Soto

OLACEFS Executive Secretary

Audit and alliances: making governments accountable for the 2030 Agenda
The adoption of the 2030 Agenda for Sustainable Development and the Sustainable Development Goals (SDGs) nearly
five years ago was a victory for women around the world. Gender equality and the empowerment of all women and
girls is not only an explicit goal (SDG 5) under the 2030 Agenda, but a driver of sustainable development in all its
dimensions.
The Supreme Audit Institutions of Latin America and the Caribbean (OLACEFS) have done innovative and creative
work in incorporating the 2030 Agenda into their mandate and producing this report — the first of its kind to address
the preparedness of national and subnational governments of Ibero-America to implement SDG 5.
The report presents an interesting method for addressing the compliance and accountability of governments towards
the implementation of the 2030 Agenda by evaluating gender equality preparedness on three axes: planning, funding
and follow-up.
The findings in OLACEFS’ report are aligned with those of the United Nations’ Sustainable Development Goals Report
2019 in terms of the limitations that financing gaps place on the implementation of laws and policies on gender
equality. The UN data showed that among 69 countries, 90 per cent had policies and programmes in place to address
gender gaps, but less than half – just 43 per cent – reported adequate resource allocations to implement them.
OLACEFS in turn found that despite the presence of actions and programmes designed to benefit women and girls,
strategies have not been defined to evaluate the impact of these and whether they will achieve the targets of SDG 5.
The systematic mainstreaming of a gender perspective in the implementation and monitoring of the SDGs is crucial.
Financing, better use of data, sustainable and inclusive economies, and more effective institutions can significantly
drive progress across all SDGs.
The report addresses one of the many ways in which we can support work at the country and regional levels to turn
the aims of the 2030 Agenda into tangible results for women and girls, working closely with audit institutions and
providing an effective and useful advocacy tool for civil society organizations to realize rights and build resilience.
The report takes an integrated approach to implementation, follow-up and review, with gender equality at its core.
Crucially it also looks at governments’ behaviours, recognizing that the successful inclusion of a gender perspective
needs to find expression in day to day actions. I commend the participating Supreme Audit Institutions for not only
auditing governments but also gathering information amongst their public servants to diagnose how, on a day-to-day
basis, they are incorporating gender equality –or not.
This partnership between UN Women and OLACEFS reinforces our commitment to continue to deliver for women and
girls on both the premise and promise of the 2030 Agenda and its global goals, seeking equality for all.Phumzile Mlambo-Ngcuka

United Nations Under-Secretary-General, Executive Director of the United Nations Entity for Gender Equality and the Empowerment of Women, (UN Women)

I am a convert. Where I previously thought auditing was associated with something terribly boring, I now know that
auditing and auditors give me a powerful tool as I advocate for gender equality and the health and rights of girls and
women. Every single day I see the value of audits to hold national governments accountable to their commitments.
Audits highlight the extent to which gender equality is integrated into national development plans. With this information,
global advocacy organizations like Women Deliver, as well as national and local organizations, can develop advocacy
strategies that promote gender equality. Together, we — auditors and the advocates — are the new A-Team.
Hence, I am delighted to recommend this thorough performance audit of the Ibero-American countries’ progress on
Sustainable Development Goal (SDG) 5: Achieve gender equality and empower all women and girls. Thank you to the
Unit for Cooperation and International Relations of the Office of the Comptroller General of Chile. I truly commend all
the efforts made to incorporate gender perspectives into the work of Supreme Audit Institutions in the region.
In our advisory role to governments, multi-national corporations, academic institutions, and civil society organizations
– we at Women Deliver bring the same message to all:
A gender equal world is healthier, wealthier, more productive, and more peaceful.
While it is a hopeful sign that most of the governments evaluated in this audit have created institutions specifically
aimed at the implementation of the 2030 Agenda, gender equality is cross-cutting, and SDG 5 will not be achieved
solely by creating new institutions or mechanisms. We will need to empower girls and women, and gender equality
must be baked into laws, policies, and national budgets.
We cannot adequately reduce poverty, boost economic development, address climate change, and promote peace and
stability when we have not factored in the impact on – or of — half of the people affected. Women are powerhouses
– and strong drivers of development.
If we want to see a more gender equal world, if we are to leave no one behind, and if we want to see the SDGs implemented,
diversity and inclusion is a must. Policy-making, strategy design, budget negotiations, and implementation need
to include people with lived experiences, whether from indigenous and traditionally marginalized communities, the
LGBTQI community, girls and women living with disabilities, refugees and migrant girls and women, young people, or
others.
This report shows that the commitment to gender equality exists in the people of Ibero-American countries. It’s time
for the governments to step it up.
I urge the Ibero-American governments to use this audit to honestly assess their progress. They can start by
identifying and abolishing or amending the laws that discriminate based on gender. These laws exist everywhere, so
nobody gets a pass on this. But policy-makers should go further and enact progressive legislative frameworks that
advance gender equality – and then – of course – implement them, including via national budgets developed with a
gender perspective.
When we invest in gender equality, there is a ripple effect, and everybody wins.Katja Iversen

President and CEO, Women Deliver

Sustainable Development
Goals and gender
perspective
Following the effort of the international community
with the Millennium Development Goals (MDGs),
on September 25, 2015, the United Nations
General Assembly (UNGA) adopted the resolution
“Transforming our world: the 2030 Agenda for
Sustainable Development,” A/RES/70/1, as a result
of the process initiated in 2012 at the Rio +20
Conference.
The action plan for people, the planet and prosperity,
coined in the 2030 Agenda, consists of 17 objectives
and 169 goals that seek, among other things, to
“realize the human rights of all people and achieve
gender equality and the empowerment of all women
and girls.”
1
The Sustainable Development Goals are –so far– the
most ambitious effort to define common goals and
thus achieve good governance. It has been debated
that, in practice, the setting of goals has caused
development and human rights to take separate
paths and that the drafting of the 2030 Agenda
has not been carried out in human rights terms.
However, there are studies that indicate that 92%
of the goals contemplated by the Agenda are linked
to international instruments dealing with human
rights.
2 Indeed, the Office of the United Nations
High Commissioner for Human Rights (OHCHR)
has declared that the principles and standards of
human rights are clearly reflected in this Agenda.
3
Thus, we can conclude that it has a rights-based
focus on development,
4 providing a conceptual
framework for sustainable development that is
1 UNGA, A/RES/70/1, preamble (2015)
2 Danish Institute for Human Rights, Human Rights in the fo-
llow-up and revision of Agenda 2030 for Sustainable Develo –
pment, p. 7 (2016)
3 OHCHR, Human Rights in the 2030 Agenda for Sustainable
Development (2015)
4 UNGA, A/RES/41/128, Article 1 (1986)
normatively based on international instruments and
operationally aimed at promoting and protecting
human rights.
The 193 member states of the United Nations
convey in the text “the achievement of gender
equality and the empowerment of women and
girls will contribute decisively to progress towards
all Goals and Objectives.”
5 And they add that the
only way to realize all the human potential and
achieve sustainable development is by ensuring
opportunities, and the full enjoyment of their human
rights, for half of humanity.
6 Thus, the application
of the Agenda is subject to the principle of
equality, which – not being defined in the founding
document of the SDGs – we understand in the light
of international standards, in which a purely legal,
juridical and nominative focus is not sufficient
to achieve equality between men and women;
substantive equality is required that promotes the
systematic and intersectional incorporation of the
gender perspective in the implementation of the
Agenda.
5 UNGA, A/RES/70/1, par. 20 (2015)
6 UNGA, A/RES/70/1, par. 20 (2015)
INTRODUCTION
Índice de Género ODS
Equal Measures 2030 es una organización no gubernamental que
tiene como misión lograr la igualdad de género en el mundo, donde
todas las mujeres y niñas sean consideradas. En 2019 lanzaron un
Índice de Género ODS, en el que evaluaron 14 de los 17 Objetivos de
la Agenda 2030, en 129 países en distintas materias, desde salud,
violencia basada en el género, cambio climático, trabajo decente,
entre otras. El Índice, que se encuentra anexo a este informe, provee
una mirada que nos permite conocer dónde se encuentra el mundo
en materia de igualdad de género, bajo la óptica de la Agenda 2030.
La auditoría coordinada que es objeto de este informe y el Índice
desarrollado por Equal Measures 2030 tienen el mismo propósito en
relación a la sociedad civil: buscan ser una herramienta de incidencia
que puede ser utilizada para exigir a los gobiernos acciones concretas
a favor del fortalecimiento de la perspectiva de género en sus países.
SDG Index Gender
Equal Measures 2030 is a non-governmental organization whose
mission is to achieve gender equality in the world, where all women
and girls are considered. In 2019 they launched an SDG Gender
Index, in which they evaluated 14 of the 17 Objectives of the 2030
Agenda, in 129 countries in different areas: health, gender-based
violence, climate change, decent work, among others. The Index,
which is annexed to this report, provides a look that allows us to
know where the world is standing in regard to gender equality, from
the perspective of the 2030 Agenda.
The coordinated audit that is the subject of this report and the Index
developed by Equal Measures 2030 have the same purpose in relation
to civil society: they seek to be an advocacy tool that can be used to
demand from governments specific actions in favor of strengthening
gender perspective in their countries.

16
Inclusion of the gender
perspective in the work of
OLACEFS
The effort of the Latin American and Caribbean
Organization of Supreme Audit Institutions
(OLACEFS) to incorporate the gender perspective
among the SAIs of our region arose as a result of
a series of actions initiated in 2012, derived from
the “Gender and Transparency in Supreme Auditing,”
meeting held in Santo Domingo, Dominican
Republic. On that occasion, recommendations
related to the gender issue were approved and
the “Santo Domingo Declaration” was signed,
7
which reaffirms the need for the Supreme Audit
Institutions to incorporate the dimension related to
gender equity, both within the SAIs themselves, and
in the execution of government audits.
As a consequence of this declaration, in 2013,
a workshop was held for the construction of
a short and medium-term plan on gender and
transparency in the supreme audit, in Costa Rica,
whose conclusions were subsequently approved by
the XXIII Ordinary General Assembly of OLACEFS,
held in Chile in December of that year. As a result,
the Citizen Engagement Commission (CPC) was
mandated to incorporate, as part of its annual work
plans, a series of activities aimed at promoting the
insertion of the gender perspective at the OLACEFS
level.
In compliance with that resolution, in 2014, the first
coordinated audit on gender equality and equity was
launched with the participation of the SAIs of Chile,
Costa Rica and Puerto Rico.
After presenting the results of this audit, and in
the context of the launching of the 2030 Agenda,
the SAI members of OLACEFS began to express a
strong interest in carrying out a new initiative that
combines the two issues: gender and SDGs (as a
cross-cutting and integrating concept).
7 OLACEFS, Santo Domingo Declaration on Gender and
Transparency in the Supreme Audit, (2012), available at:
http://www.olacefs.com/p1906/
It was in this context that the XXVI General Assembly
of OLACEFS, in 2016, approved the proposal of the
CPC (led by the SAI of Paraguay) to carry out a new
audit on gender.
At the same time, coincidentally, at the Global level,
the IDI prepared the development of an audit to
evaluate the preparedness of governments to meet
the challenges of the 2030 Agenda. Within this
framework, at the OLACEFS level, it was decided to
work jointly with the IDI, adapting the audit model
they had worked on (in conjunction with various
public and private entities worldwide, including
the Canadian Audit and Accountability Foundation

–then CCAF, now CAAF–), with an exclusive focus
on SDG 5.
Contribution of SAIs to
the 2030 Agenda
The Sustainable Development Goals present a
challenge and a special opportunity for the Supreme
Audit Institutions (SAIs). These have been convened
by the United Nations (UN) for their reputation as
independent and highly professional entities to
accompany the implementation of the Agenda and
ensure the success of the Objectives.
In effect, the UN General Assembly, through
Resolutions A/66/209
8 and A/69/228, 9 has
recognized the importance of strengthening SAIs,
the necessary independence for due control work
and their role in the accompaniment of the SDGs. In
this context, SAIs have the mandate to contribute to
ensure compliance with the SDGs and their goals.
Under this logic, the SAIs grouped in INTOSAI
10
have defined four axes or approaches of action
through which they can contribute significantly to
8 UNGA, A/RES/66/209 (2011)
9 UNGA, A/RES/69/228 (2015)
10 Acronym in English: International Organization of Supreme
Audit Institutions – autonomous, independent and apolitical
body. It is a non-governmental organization with special sta-
tus in the Economic and Social Council of the United Nations
(ECOSOC) and brings together SAIs from 191 countries
IBERO-AMERICAN AUDIT ON GENDER EQUALITY

17
the implementation of the 2030 Agenda 11. These
approaches are:
1. Evaluation of the preparation and key
processes. Under this axis the contribution
of the SAIs considers the following:
1.1. Evaluating the preparation of national systems
and availability of data to report on the
progress made in achieving the SDGs;
1.2. Audit the functioning of national systems and
creation of the data they produce;
1.3. Audit the key follow-up and evaluation
processes of the plans and programs
established for compliance with the SDGs,
as well as the reliability of the data produced.
This, to evaluate the reliability of the data
supplied to the UN.
2. Evaluation of the implementation of the
SDGs. As part of this approach to SAIs, they
can:
1.1. Carry out performance audits that examine
the economy, efficiency and effectiveness
of government programs that contribute to
specific aspects of the SDGs;
1.2. Establish an international platform for the
exchange of lessons learned and good
practices in the evaluation of the SDGs.
3. Evaluate and support the implementation of
SDG 16 in relation to transparent, efficient
and responsible institutions. This line of
action implies:
3.1. Taking advantage of the results of financial
and compliance audits to identify weaknesses
in the governance and financial management
of government institutions;
3.2. Based on the previous evaluation, identifying
the key challenges faced by governments in
areas such as asset management, human
11 INTOSAI, Strategic Plan 2017-2022 (2016), p. 12 available in : http://
www.intosai.org/fileadmin/downloads/downloads/1_about_
us/strategic_plan/EN_INTOSAI_Strategic_Plan_2017_22.pdf
resources, financial income, acquisitions,
among others;
3.3. Promoting the improvements that are
necessary in terms of rules and regulations
related to the financial management of the
States;
4. Being models of transparency and
accountability in their own activities,
including audits and reports. In light of the
foregoing, entities are expected to:
4.1. Implement self-assessment tools, such as the
SAI Performance Measurement Framework
(SAI-PMF) and the integrity self-assessment
tool (IntoSAINT);
4.2. Implement mechanisms of citizen
engagement and dissemination of compliance
with instruments such as their strategic and
operational plans, as well as the results of self-
assessments;
4.3. Set an example in the various areas of their
institutional work.
As can be seen from the above, SAIs have a leading
role in the 2030 Agenda as actors that can contribute
to the effective implementation of the SDGs and the
achievement of associated goals.
This document reflects the appropriation that
the OLACEFS’ SAI members have made of the
aforementioned commitments, in so far as it
presents the results of the coordinated audit on
the preparation of Ibero-American governments
for the implementation of SDG 5 and, in addition,
exposes the results to the community of the self-
assessment survey on the gender situation in the
SAIs of our regional organization.
IBERO-AMERICAN AUDIT ON GENDER EQUALITY

Coordinated audits
With regard to the exchange of experiences, regional and international cooperation
represents a key element for the improvement of auditing and supreme audit tasks.
In accordance with the international standards of SAIs (ISSAI),
12 coordinated audits are
one of three types of recognized cooperative audits. In the scope of the OLACEFS, besides
being an instrument of audit, they have effective tools for the development of capacities in the participating SAIs. It
is a process in which capacity building converges with the dissemination and application of ISSAIs.
Based on a common planning and findings matrix, the SAIs participating in a coordinated audit carry out their work
and produce their own reports. Those that are subsequently consolidated and informed by means of communication
determined jointly.
By its nature, this audit model is especially useful for the treatment of cross-cutting and cross-border issues, such as
the implementation of the 2030 Agenda.
In the case of this audit, it is also a performance audit, that is, one that involves an independent, objective and reliable
review of whether the projects, systems, operations, programs, activities or governmental organizations operate in
accordance with the principles of economy, efficiency and/or effectiveness, and if there is room for improvement on
the part of the governments reviewed.
13
The Ibero-American Audit on Sustainable Development Goal 5, Gender Equality,
had 18 participants:
• 16 Supreme Audit Institutions of the continent, namely: Argentina, Bolivia, Brazil, 14 Chile,
Colombia, Costa Rica, Cuba, Ecuador, Guatemala, Honduras, Nicaragua, 15 Mexico, Paraguay, Peru,
Venezuela and Uruguay;
• 1 subnational control entity (Comptroller of Bogotá DC, Colombia); and
• 1 Supreme Audit Institutions of Europe (Court of Accounts of Spain).
The work was carried out under the coordination of the Office of the Comptroller General of the Republic of Chile.
12 ISSAI 5800
13 ISSAI 3000
14 The Court of Accounts of the Union of Brazil has had to delay the issuance of its national report given the changes suffered at the Brazilian
Federal Executive Government level, so that this first version of the Ibero-American report does not contain the results of that audit
15 At the date of writing this executive report, the Office of the Comptroller General of the Republic of Nicaragua has not submitted its national
report

19
Methodology
General objective of the coordinated audit
Evaluate the preparation of the national governments of Argentina, Bolivia, Brazil, Chile, Colombia, Costa Rica,
Cuba, Ecuador, Guatemala, Honduras, Mexico, Nicaragua, Paraguay, Peru, Spain, Uruguay, Venezuela and the local
government of Bogotá, Colombia, to implement Sustainable Development Goal 5.
Specific objectives of the coordinated audit
In light of the above-mentioned general objective, 3 specific objectives were defined:
1. Verify that the governments evaluated have taken actions to adapt SDG 5 to the national context;
2.
Verify that governments have identified and guaranteed the resources and capacities (means of
implementation) necessary to achieve the goals of SDG 5; and
3.
Verify that governments have established mechanisms to follow up, examine and submit
progress reports on the implementation of SDG 5 in their countries.
Axes and components evaluated
Axes
Planning
Financing
Follow-Up
Components
• Commitments Acquired
• Existence and Articulation of National Mechanisms
• Mechanisms for intersectoral and subnational coordination
• Integration into the National Development Plan (NDP)
• Public awareness and stakeholders promotion
• Resource Estimation
• Stakeholders’ participation
• Cooperation Opportunities
• Risks and Strategies Identification
• Definition of responsible actors
• Participation in process design
• Performance indicators and defined baselines
• Production process and quality data collection
• Communicating results and accountability
IBERO-AMERICAN AUDIT ON GENDER EQUALITY

20
Integrated Gender Index
In order to meet the proposed objectives, a gender equality governance assessment scale (SDG 5) was generated,
which guided the work of the audit teams. This was done through an effectiveness measurement tool called the
“Integrated Gender Index,” which made it possible to assess whether the governments’ efforts are aligned and
coordinated to provide comprehensive responses to the needs and priorities for achieving gender equality and
empower all women and girls
16.
With this purpose, 4 levels of implementation were defined:
1. Not implemented (X = 0%)

2. In training (0% <X <= 50,0%)
3. In development (50,0% <X <= 75,0%)
4. Optimized (75,0% <X <= 100%)
Capacity building of audit teams
Within the framework of this activity, we carried out various actions aimed at involving the auditing teams and
providing them with tools to understand the relevance of incorporating a gender perspective, both for their daily
activities and in this specific audit.
In effect, a seminar and a workshop on SDG 5 were held, two virtual courses were offered and two face-to-face
meetings were held (planning and consolidation).
The field work was carried out between March and October 2019.
16 The data used to create this index was submitted by the participating SAIs. Given the autonomy of the entities, as well as the sovereignty of each
of the countries, OLACEFS attests to the information received.   
IBERO-AMERICAN AUDIT ON GENDER EQUALITY

21
SDG 5 in Ibero-America
Based on the integrated gender index, we conclude that at the Latin American and Caribbean level,
considering the evaluation of the 3 axes for the 15 national governments,
17 a 65% efficiency level
in the preparation of the implementation of SDG 5, gender equality has been reached. This allows
cataloging them at the development stage regarding the adoption of processes and mechanisms,
and identification of resources and capacities necessary to ensure the implementation of this SDG.
17 In this report no information was received from Brazil or Nicaragua
IBERO-AMERICAN AUDIT ON GENDER EQUALITY

22
Regarding each particular axis, the results of the Ibero-American audit show the following results:
a. Planning axis
The governments of the participating SAIs have reached a level of effectiveness of 72% in preparing for the
implementation of SDG 5. This means that they are in development stage (3 points below the optimized level) of
the integrated index in terms of the commitments acquired, existence and articulation of mechanisms, integration
into the national development plan, intersectoral coordination mechanisms and promotion of public awareness and
stakeholders.
It was found that most of the evaluated governments
have created institutions specifically aimed at the
implementation of the 2030 Agenda. This has meant
the determination of entities responsible for leading
the process of internalization, implementation,
follow-up of the SDGs, as well as coordination in
the actions of the different State agencies and the
participation of other bodies in the discussion.
However, the operation of these new entities has an
interesting margin of improvement that essentially
points to the need to incorporate coordination
mechanisms. This, given that the role that each
government institution plays in this process is not
entirely clear.
On the other hand, those governments that have
not created a specific institutional framework for
the implementation of the Agenda are initiating
the processes to integrate their policies, plans, programs and budgets into it. In these cases,
although there is interest in fulfilling the goals of
SDG 5, there is no comprehensive approach with
a focus on gender. The aforementioned makes it
difficult to fulfill the commitments assumed by
some of the Ibero-American governments regarding
the 2030 Agenda.
Concerning the integration of SDG 5 into the
national development plans, in general, it has
been detected that, in many cases, they have been
written and published prior to the entry into force
of the 2030 Agenda, so they could not expressly
contemplate SDG 5. Despite this, it was verified that
the issues that are immersed in the goals of the
objective subject of this report are mostly collected
in the national and international instruments that
governments have incorporated into their legal-
normative acquis. In those governments where they
have not been incorporated, the strengthening of
IBERO-AMERICAN AUDIT ON GENDER EQUALITY

23
the normative framework related to gender equality
is seen as an area of opportunity.
It was noted that certain governments have
relativized the concept of gender, ignoring the
standards of international human rights law.
This has been reflected in the fact that, for some
governments, the adoption of the 2030 Agenda – and
in particular of the SDG 5 – has implied the approval
and consequent enactment of related legislation,
while for others it has meant reluctance to discuss
these issues.
In this regard, it is worth bearing in mind that the
2030 Agenda has a focus on human rights, so that its objectives and goals cannot be dissociated
from the obligations regarding equality and non-
discrimination that States have adopted.
It was verified in the audit process that the evaluated
governments have been effective in the distribution
of information and involvement of citizens and other
actors interested in the processes and institutional
mechanisms necessary to integrate SDG 5, this
component having the highest efficiency level on the
axis, with 82%. At this point, there are opportunities
for improvement around strengthening the role of
governments in fostering public awareness of the
relevance of gender equality in the countries.
RECOMMENDATIONS
Have institutions that are dedicated exclusively to implementing
the 2030 Agenda in their countries, identifying lines of action
and coordinating the actors involved;
Integrate the focus on gender into government actions;
Prepare –or execute where they exist– national medium and
long-term development plans that integrate the goals and
objectives of the Agenda; and,
Strengthen the role of subnational entities in the realization of
the goals of the Agenda. 2030
AGENDA
GOALS AND
TARGETS
ENTITIES GENDER
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24
b. Financing axis
The governments of the participating SAIs have reached an efficiency level of 47% in preparing for the implementation
of SDG 5. This allows for evaluation in training according to the integrated gender index in relation to the identification
of resources, involved actors, cooperation opportunities and risk identification.

It was verified that, in a generalized way, there is
no evidence of medium/long term evaluations to
define what amount, type and quality of resources
are necessary to implement the SDG 5 goals in the
countries of the region.
In addition, governments have not carried out risk
assessments to define the resources necessary for
the implementation of SDG 5. Although there are
actions and programs for the benefit of women and
girls, strategies have not been defined to evaluate
their impact and if these will allow achieving the
goals of Sustainable Development Goal 5.
The foregoing implies that, on the one hand, there is
no clarity as to whether the resources foreseen and
obtained so far will be sufficient and adequate for
the implementation of SDG 5; and, on the other hand,
it is necessary to identify, guarantee and obtain new
resources, in order to ensure the sustainability of
the policies to be implemented.In the same vein, it was not possible to warn of the
existence of evaluations that allow governments
to determine those areas –which impact SDG 5
goals in particular– in which greater resources are
needed.
Notwithstanding the above findings, most
governments are initiating processes that will allow
them to identify the means of implementation
necessary to ensure the availability of resources for
the implementation of SDG 5.
On the other hand, it was not evident that countries
have budgets with a gender perspective. Given
that the budgetary process is the gateway to
the allocation of resources, as well as a key
determinant of the norms and qualities of public
policy formulation, it is expected that the gender
perspective is contemplated in this area due to the
impact it has/could have in public governance.
IBERO-AMERICAN AUDIT ON GENDER EQUALITY

25
Likewise, there was a lack of coordination
mechanisms between the actors that define and
execute actions and budgets that point to SDG
5 (national and local governments, civil society,
private sector, academic sector and international
organizations).
The component that had the greatest degree
of progress in this axis of the integrated index was cooperation opportunities, given that the
governments of Latin American countries present
instruments to identify and monitor the resources
allocated to institutions with respect to SDG 5. In
this regard, the international community’s interest in
financing initiatives aiming to achieve this objective
was noted.
RECOMMENDATIONS
Carry out a mapping aimed at identifying the resources
and capacities needed to ensure their availability in the
implementation of the SDGs;
Develop plans and programs to manage the financing risk for
compliance with the SDGs;
Incorporate the gender perspective in the public budget, at all
levels of the budget process;
Prepare a diagnosis for the determination of public resources
to identify the sectors in which it is possible to allocate,
guarantee and execute a budget with a focus on gender; and,
Have coordination agreements and alliances to attract and
mobilize financial resources with the participation of the
various actors called to interact in the implementation of the
Agenda.
MAPPING
GENDER
ENTITIES SDGs
ALLIANCES
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26
c. Follow-up axis
There is a degree of progress of the integrated index of 70%. This allows to define that the implementation of SDG
5 in this axis is in development. This means that the governments of the region – in general – have established
mechanisms to follow up, examine and submit progress reports in the implementation of SDG 5 within the framework
of the 2030 Agenda. They have also done so with respect to the processes of participation and communication in
relation to the definition of responsible actors and in relation to the collection and production of data.
In general terms, it is essential that the follow-up,
examination and reporting processes be clearly
designed with the participation of all stakeholders.
However, in those countries that have defined
implementation plans, the actors that will be
involved in the follow-up process have already been
defined.
Regarding the identification of performance
indicators and baselines, as well as the stabilization
of intermediate milestones to follow up, review and
submit progress reports related to SDG 5, it was
evidenced that an improvement is required in quality
and disaggregation of information for the production
of the indicators in order to avoid duplication
of efforts and strengthen the participation mechanisms of all levels of government and civil
society.
With regard to the process of production and
collection of data necessary to feed all the
indicators of SDG 5, it was found that there
are possibilities for improvement. For this, it is
necessary to have quality data that allows a better
measurement of the performance of the programs
and public policies that have been designed or that
are being implemented to achieve the goals of SDG
5. In addition, it was detected that, in general, in
those governments that have them, they do not
contemplate disaggregations by vulnerable groups,
such as: native people, migrants, people with
disabilities, LGBTI people, which becomes relevant
since the 2030 Agenda seeks to leave no one behind.
IBERO-AMERICAN AUDIT ON GENDER EQUALITY

27
Regarding the communication of results and
accountability, participating SAIs indicate that, in
general, governments have websites through which
citizens can access information related to SDGs.
In this regard, it is important that governments consider the need to provide the community with
complete information and also offer ways to receive
feedback from the public.
RECOMMENDATIONS
Establish and define clear functions in the follow-up
mechanisms of the implementation of SDG 5 in order to obtain
results in an orderly manner;
Define the processes to ensure the production, quality,
availability and level of disaggregation of data, considering
the intersectionality required by the focus on gender;
Define and implement guidelines that allow for updated
documentation and thus facilitate the analysis of the follow-
up indicators for the implementation of SDG 5;
Link the results of the gathering of information with different
actors, in particular with civil society; and,
Finalize the integration of existing documents and processes
for the long-term follow-up and examination of SDG 5.
CLEAR
FUNCTIONS
ANALYSIS
CIVIL

SOCIETY PROCESSES
LONG
TERM
IBERO-AMERICAN AUDIT ON GENDER EQUALITY

28
SDG 5 in the governments evaluated
Argentina
Based on the integrated gender index, and considering the evaluation of the 3 axes, Argentina has reached a level of
implementation in development regarding the adoption of processes, mechanisms and identification of resources
and capacities necessary to ensure the implementation of this SDG.
a) Planning axis
The Argentine Government has defined an institution
responsible for identifying processes and mechanisms
for intersectoral coordination and integration for the
incorporation and implementation of the 2030 Agenda
and SDG 5. Now, this institution has a lower hierarchical
level than the ministries and agencies it coordinates,
which has implied difficulties or delays in obtaining
the desired results in a timely manner. There was no
evidence of the existence of long-term and medium-
term national plans that include SDG 5, as these were
drafted and published prior to the entry into force of the
2030 Agenda.
Responsibilities were defined at the different levels of
the public administration, and cooperation agreements
were celebrated with some provincial and municipal
governments for the entire Agenda, without joint action
guidelines to address SDG 5.
b) Financing axis
It is where the greatest opportunities for improvement
arise, for example with the introduction of a gender
approach to Argentine budgets, given that there was no
link in 2016 and 2017’s budgets with the SDGs in general
nor with SDG 5 in particular. Except for a mention in the
budgetary policy of Jurisdiction 20 (Nation’s Presidency).As a result of the audit, it was stated that it is important
that, from now on, citizens and other stakeholders be
informed of the processes and institutional mechanisms
of integration of SDG 5 into budgets. Likewise, it was
indicated that it would be convenient for the Government
to carry out a diagnosis of needs and estimate resources
for the implementation of SDG 5, identifying the risks
and mitigation strategies that ensure the necessary
resources will be available.
c) Follow-up axis
There was no evidence that the mechanisms and
processes for follow-up and review, as well as for
reporting have been designed and executed promoting
the participation of stakeholders, which affects the
possibility of designing inclusive and sustainable gender
policies.
The Argentine SDG platform, a mechanism planned to
inform the results of the actions of the bodies responsible
for the SDGs, is not fully operational and the results of
the SDG 5 targets and indicators are incomplete.
Planning·3 Follow Up·3
Funding·2

29
Bolivia
On the basis of the integrated gender index, and considering the evaluation of the 3 axes, Bolivia is in a degree of
optimized progress regarding the adoption of processes, mechanisms and identification of resources and capacities
necessary to ensure the implementation of this SDG.
a) Planning axis
Mechanisms for intersectoral coordination have
been adopted with the formulation, compatibility and
approval of multisectoral, sectoral and strategic plans,
all actors involved having been socialized to work within
these guidelines. The Economic and Social Development
Plan, the sectoral, strategic and multisectoral plans, are
articulated with SDG 5, covering all their goals within the
framework of the current legal system; for this purpose,
the Government informs citizens or other actors of
organized civil society (civil society, private sector)
through advertising spots, in print media, television,
brochures among others. Meanwhile, the legislative body
has been involved in the implementation by enacting a
diversity of laws related to SDG 5.
b) Financing axis
Bolivia has identified the necessary resources and
capabilities (except technological resources) for the
implementation in a participatory process, taking
advantage of the opportunities that arise from the
Complementarity Framework held with the United
Nations System, which guarantees financial resources,
information mechanisms and coordination needed to
implement, monitor and report on the priorities defined
for SDG 5. Although the aforementioned Framework
defines possible risks, it was noted that it will be
important to consider the development of a management
plan for them.c) Follow-up axis
The Inter-institutional Committee of the Economic and
Social Development Plan and Sustainable Development
Goals through a participatory process, have identified
and designed the performance indicators and baselines
to follow-up, review and present reports on the progress
related to SDG 5 in the framework of the 2030 Agenda.
The Bolivian Government defined that interested parties
will be informed about the results of the actions linked to
the 2030 Agenda of each of the organizations involved
in the work, but the public will not be considered, so that
feedback from the latter will not be received.
Planning·4 Follow Up·3
Funding·4
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30
Chile
According to the parameters of the integrated gender index, and considering the 3 axes, Chile has reached a level of
implementation in development regarding the adoption of processes, mechanisms and identification of resources
and capacities necessary to ensure the implementation of this SDG.
a) Planning axis
The Chilean Government created a council responsible
for implementing the 2030 Agenda. This has defined
the institutions responsible for leading the process of
internalization, implementation, follow-up, coordination
and participation of related actors in the discussion. The
audit suggested that the ministries directly related to the
implementation of SDG 5 coordinate their participation
in the process of determining and evaluating the gender
approach in social initiatives and programs.
b) Financing axis
Progress was made in gathering information and
identifying the gaps, which led to a Diagnostic Report and
Implementation of the 2030 Agenda and the Sustainable
Development Goals in Chile issued in September 2017.
Considering the above, it was suggested that the process
be continued in order to make the estimates that will
guarantee the resources and capabilities necessary to
implement SDG N° 5.b) Follow-up axis
It was found that the Government of Chile created
a coordination agency for the implementation and
follow-up of the 2030 Agenda, which establishes the
responsibilities for follow-up and presenting progress
reports. However, the need to define mechanisms
and instruments that allow continuous vigilance in
the operations of implementing the 2030 Agenda was
suggested.
Planning·3 Follow Up·3
Funding·2
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31
Colombia
Based on the application of the integrated gender index for measuring the effectiveness in the country’s preparation
for the implementation of the SDGs, with emphasis on SDG 5 and the evaluation of its 3 axes, it can be established
that Colombia is in development regarding the adoption of processes, mechanisms and identification of resources
and capacities necessary to ensure the implementation of this SDG.
a) Planning axis
The Government of Colombia registers progress in the
development of policies and planning in the matter of
gender that, although they are prior to the subscription
of the 2030 Agenda, show efforts to adapt them to
SDG 5. Likewise, efforts were made in the promotion
of the SDGs as guiding elements of the formulation of
plans and programs at the local level (Departmental
and Municipal Development Plans). As a result of the
national report, it was suggested to consider the gender
approach in territorial development plans, considering
the various goals of the aforementioned Objective.
b) Financing axis
Colombia has defined a strategy that includes guidelines
on financing and the budgetary process that allow it to
achieve the SDGs. However, there are possibilities for
improvement regarding the need to precisely, and in a
participatory manner, identify the resources necessary
to achieve the implementation of SDG 5. Along the same
lines, the importance of strengthening capacities at the
national and sub-national levels was noted. c) Follow-up axis
Regarding the follow-up, review and reporting of
progress on the implementation of the 2030 Agenda and
the SDGs, the Government has defined mechanisms and
responsibilities. Colombia was one of the first countries
in Latin America to define a roadmap to implement the
SDGs with indicators, baselines, and goals as of 2030
and responsible parties. However, there are aspects that
can be improved in relation to the relevance, precision
and timeliness of the indicators, goal formulation,
disaggregation and lag of data for the construction of
the indicators, and in communication and participation
with regard to SDG 5.
Planning·2 Follow Up·4
Funding·2
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32
Costa Rica
Considering the integrated gender index, and the evaluation of its 3 axes, it was concluded that Costa Rica is in the
stage of training regarding the adoption of processes, mechanisms and identification of resources and capacities
necessary to ensure the implementation of this SDG.
a) Planning axis
It was found that the Government of Costa Rica has
general policies for gender equality, with gender policies
in some of the institutions subject to audit and, with
regulations associated with the aspects contemplated
in SDG 5. However, it was indicated that it is important
for the gender approach permeate national development
actions, as well as the operational plans of their
institutions and the agenda of intersectoral committees,
in order to properly integrate gender issues into the
national context.
b) Financing axis
As a result of the audit, the existence of gaps in budgetary
management was revealed which, through a government-
integrated approach, must be consolidated to attain the
achievement of the Sustainable Development Goals.
However, the fact was highlighted that the country has
institutions that are developing programs that benefit
women and girls; however, it is necessary to have tools
to consolidate said investment in order to periodically
know its magnitude. The audit also warned that there
is no diagnosis of needs that shows where resources
should be directed and how many. In this line, and based
on knowledge of the gaps or risks that may arise, it was
suggested to establish cooperation alliances to manage
the necessary resources to ensure compliance with the
postulates of SDG 5.c) Follow-up axis
Regarding the follow-up, evaluation and presentation of
reports, it was evident that the Costa Rican Government
has been effective in the preparation of indicators, as
well as in the determination of those responsible and
processes. However, it was indicated that it would be
necessary to give a government-integrated approach to
indicators on SDG 5, as these are isolated from national
strategies related to gender equality.
Planning·3 Follow Up·2
Funding·1
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33
Cuba
On the basis of the integrated gender index, and considering the evaluation of the 3 axes, Cuba is in optimized
progress regarding the adoption of processes, mechanisms and identification of resources and capacities necessary
to ensure the implementation of this SDG.
a) Planning axis
The Cuban Government has adopted processes and
mechanisms that have allowed the integration of SDG
5 into legislation, policies and programs, aspects that
constitute strengths for implementation. The country
is currently preparing its National Economic and Social
Development Plan until 2030, which makes it possible
to integrate SDG 5 goals into future plans and budgets.
b) Financing axis
The main source of resources has to be the State
Budget and others such as international cooperation,
local development projects and donations; these
resources have contributed to foster a gender culture.
Likewise, financing risks and mitigation strategies are
identified to ensure the availability of resources in the
implementation of SDG 5.
) c) Follow-up axis
The audit shows, as strengths, that those responsible
and their functions have been defined in the follow-up
and review processes of the 2030 Agenda. In addition,
the Cuban government is working on the indicators.
Likewise, the baselines that support data to produce
indicators of SDG 5 are established. Cuba has regulatory
instruments that allow the production of data from all
entities, those that pay tribute to the National Statistical
System and the existence of a Statistical Yearbook
published on the web. In addition, communication
channels and feedback with the public are established.
Planning·4 Follow Up·4
Funding·4
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34
Ecuador
Based on the application of the integrated gender index, and the evaluation of its 3 axes, it can be established that
Ecuador is in development regarding the adoption of processes, mechanisms and identification of resources and
capacities necessary to ensure the implementation of this SDG.
a) Planning axis
The institutions have developed, and partially signed,
documents, plans, publications, framework cooperation
agreements and specific agreements, without these
being specifically geared toward strengthening gender
equity. It was determined that there is a lack of
regulatory instruments that allow for the implementation
of the Gender Agendas that the country has had since
2014. In Ecuador’s National Voluntary Review to the
United Nations System there was no prioritization to
information related to Gender Equality. No mechanisms
were proposed, nor were any guidelines or directives
established that involve and engage all institutions
within the scope of their competencies in the SDG 5
implementation process.
b) Financing axis
The Ecuadorian governmental bodies have not
established the mechanisms and/or guidelines that allow
interested parties to be integrated in the establishment
of a diagnosis of needs to define the resources to meet
SDG 5. Thus, the budgeted resources were not recorded;
no opportunities for national or international cooperation
with public and private entities were identified, which
allowed the resources and strengths of each of the
national and foreign entities to be used mutually; the total
resources allocated by each institution for the execution of activities that promote gender equality policies in the
country were not identified and there is no documentary
evidence identifying the resource requirements to meet
SDG 5.c
c) Follow-up axis
The competent Ecuadorian authority established a
deadline for issuing the instrument that would regulate
the follow-up and review process of the indicators and
goals of the 2030 Agenda for Sustainable Development.
The institutions did not publish through the media
that they have relevant information on the SDG 5
implementation process. In addition, as a result of
the austerity regime of the Ecuadorian State, several
institutions were eliminated, which made it difficult to
continue with the respective meetings for the design of
the metric and establishment of guidelines for SDG 5
which caused a delay in its follow-up process.
Planning·3 Follow Up·3
Funding·2
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35
Spain
The application of the integrated gender index, and the evaluation of its 3 axes, has allowed Spain to be in development
in preparation for the implementation of SDG 5, gender equality. This allows cataloging them at the development
stage regarding the adoption of processes, mechanisms and identification of resources and capacities necessary to
ensure the implementation of this SDG.
a) Planning axis
Spain has an administrative structure that has the
potential of leading the implementation of SDG 5, but
requires consolidation. An action plan has also been
developed, but a national strategy for implementation
has not yet been developed. This is especially noticeable
in the case of SDG 5, for whose implementation, the
strategy refers to the preparation and approval of a
Strategic Plan for Equal Opportunities.
b) Financing axis
The evaluation of resources for the implementation of
the 2030 Agenda has not been carried out in Spain and,
therefore, it is not possible to calculate the degree of
alignment of the State’s general budgets with the SDGs
in general, or with SDG 5 in particular. This is despite
the fact that, in the budgets analyzed in the audit, there
are allocations for the development of equality policies,
especially for the fight against gender violence.)
c) Follow-up axis
The Action Plan provides for the deployment of a
mechanism for accountability and following-up the
implementation of the 2030 Agenda. In this regard, it
is considered necessary to purify possible overlaps
and strengthen mechanisms for participation of the
subnational levels of government and civil society. There is also a need to contemplate the development of
an external control of both the implementation process
and its results.
Nothing is foreseen for the follow-up of SDG 5 in a
particular way, although there are already institutional
instruments planned for the accountability and follow-
up of equality policies that should be used for that
purpose. However, their review has revealed the
existence of duplicities, elements that may lead to lack
of coordination and deficiencies in the operation that
make it advisable to review and reorganize them to
strengthen their effectiveness and their contribution to
transparency and accountability.
Planning·3 Follow Up·3
Funding·2
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36
Guatemala
The application of the integrated gender index, and the evaluation of its 3 axes, has allowed Guatemala to be in
development regarding the preparation for the implementation of SDG 5, gender equality. This allows establishing
them at the development stage regarding the adoption of processes, mechanisms and identification of resources and
capacities necessary to ensure the implementation of this SDG.
a) Planning axis
Most institutions and services in Guatemala integrate
processes and mechanisms in line with SDG 5. There
are intersectoral and sub-national coordination
mechanisms with a gender agenda and integration of
SDG 5 into the National Development Plan. An optimum
degree of effectiveness is considered in the planning
axis, with only a few opportunities for improvement in
terms of the commitments acquired and the existence
and articulation of the mechanisms.
b) Financing axis
Guatemala has identified opportunities for cooperation,
given that they present instruments designed to identify
and monitor the resources allocated to the institutions
with respect to SDG 5, but they are still working on
the estimation of resources. A diagnosis has not been
made for the participation of the actors and, regarding
the identification of risks and strategies, no technical
document has been developed, so the indicator is not
yet implemented.c) Follow-up axis
Guatemala has established mechanisms to follow-up,
review and report on progress in the implementation
of SDG 5. Indicators, baselines and intermediate
milestones were also defined that allow a medium-term
measurement to be taken for timely decision making.
With regard to the production and collection of quality
data, Guatemala has a Statistics Management strategy.
While the level of effectiveness is optimal, they still
have opportunities for progress and improvement in the
communication of results and accountability.
Planning·4 Follow Up·4
Funding·2
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37
Honduras
On the basis of the integrated gender index, and considering the evaluation of the 3 axes, Honduras is in development
regarding the adoption of processes, mechanisms and identification of resources and capacities necessary to ensure
the implementation of this SDG.
a) Planning axis
The Honduran government has acquired international
commitments, developed policies, plans and created
institutions aimed at incorporating the gender
perspective. However, it was evident that there is a
challenge to promote the definition of gender policies at
the institutional level that govern their own efforts, the
consolidation of the guidelines that govern the process
of formulating the operational and strategic planning
linked to a national SDG Agenda, and particularly the
emphasis on SDG 5 that will strengthen the application
of current regulations that regulate the incorporation of
gender approach in state institutions.
The governance scheme that the government itself
has identified to coordinate the planning, execution,
monitoring and evaluation of compliance with the
National SDG Agenda has not been formalized.
b) Eje financiamiento
There are rules related to the development of plans,
goals and resources identified in programs and projects
with a gender perspective: the signing of cooperation
agreements to promote gender equality and a definition
of regulations for the incorporation of the gender
perspective in the budgets, which constitutes an
alternative for mapping investment in gender. There
was no evidence of the need for economic resources necessary for the execution of goal-oriented public
policies to achieve gender equality and empower all
women and girls.
Within the framework of the 2030 Agenda, financing
mechanisms for the implementation of SDG 5 have been
identified in a document that establishes the policies
and plans to ensure the minimum and optimal resources
required, as well as assumptions and risks, however, no
management of these risks was observed.
c) Follow-up axis
Although the Government of Honduras has defined the
entity responsible for coordinating the execution and
follow-up of the National Women’s Policy and gender
equality, and has a baseline of indicators related to
SDG 5, it was shown that an improvement in quality
and disaggregation of information is required for the
production of the SDG indicators. In addition, there is
no evidence of documents that reflect the strategies
for communicating results or for involvement with
interested parties.
Planning·3 Follow Up·3
Funding·3
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38
Mexico
The application of the integrated gender index, and the evaluation of the 3 axes that compose it, allow us to establish
that Mexico is at an optimized level with respect to the adoption of processes, mechanisms and identification of
resources and capacities necessary to ensure the implementation of this SDG.
a) Planning axis
Mexico has adopted the processes and mechanisms
that allow SDG 5 to be integrated into existing legislation,
policies, programs, plans and budgets in the country, as
it has gender policies, services with a gender approach,
intersectoral coordination mechanisms with a gender
agenda, and integration of SDG 5 into the National
Development Plan, but it presents areas of opportunity
in the regulatory framework.
b) Financing axis
Mexico has identified the resources and capacities
necessary for the implementation of SDG 5. Thus, it
has incorporated the gender perspective in the public
budget through resource mapping. In addition, it has
coordination agreements and alliances to attract and
mobilize financial resources with the participation
of the public and private sectors, and with a plan to
manage financing risk. Despite this, a diagnosis of
needs is required to estimate the resources for the
implementation of SDG 5 based on the quantification of
budgetary programs that may have an impact on gender
equality. c) Follow-up axis
Mexico has established mechanisms to follow-up,
examine and present reports on progress in the
implementation of SDG 5, this because it has the
definition of responsible parties. Indicators, baselines
and milestones were established to measure the
objectives of SDG 5 and the communication channels to
report progress, with other means to receive feedback
from the general public. However, strengthening and
guaranteeing the availability of information is required
to measure compliance with SDG 5 objectives.
Planning·4 Follow Up·4
Funding·4
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39
Paraguay
Based on the application of the integrated gender index, and the evaluation of its 3 axes, it can be established that
Paraguay is in the development stage with respect to the adoption of processes, mechanisms and identification of
resources and capacities necessary to ensure the implementation of this SDG.
a) Planning axis
18
The Government of Paraguay has a 2030 National
Development Plan that is aligned to SDG 5, except for
3 goals. On the other hand, there is also the effort of
institutions, in terms of mechanisms, to distribute
information and involvement strategies of SDG 5 by
sectors. Likewise, initiatives to adopt gender policies
were observed in the entities subject to control, as well
as the existence of national regulations associated with
gender equality.
There are difficulties in terms of intersectoral and
sub-national coordination mechanisms and the low
percentage of gender initiatives in the country. There is a
low budget allocated to the Ministry of Women and there
is no data available that shows a true articulation of the
efforts made by all sectors to promote SDG 5.
b) Financing axis
The Government is beginning to identify the resources
and capacities necessary to ensure their availability for
the implementation of SDG 5. This point highlights the
existence of cooperation opportunities with national and
international institutions related to some of the SDG 5
18 Clarification is made about the component “Existence and articula-tion of national mechanisms” since it has been plotted with a degree
of progress of 0%: The report of the SAI of Paraguay indicates that
“it does not mean a degree of progress “not implemented” or that the
Government of Paraguay has not adopted processes and mechanis –
ms to adapt SDG 5 of the 2030 Agenda to the national context, but
rather that at the national level, not all the variables necessary for the
correct application of the proposed formula are available.
objectives, as well as the preparation of the IV National
Equality Plan of the Ministry of Women that is aligned to
the 2030 Agenda. Despite that, there is no evidence of
the participation of civil society and the private sector in
the elaboration of a needs-assessment diagnosis that
contemplates estimation resources.
c) Follow-up axis
There are efforts to establish some mechanisms to
follow-up, review and present reports on progress
in the implementation of SDG 5. Likewise, there are
responsible entities to prepare and issue reports
and the achievement of the First Voluntary National
Report of Paraguay in 2018. On the other hand, there
are mechanisms implemented for following-up on all
SDGs, which are informative but not participatory. There
is also a definition of performance indicators, but no
intermediate milestones have yet been defined for its
follow-up and monitoring.
Planning·3 Follow Up·3
Funding·2
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40
Peru
The application of the integrated gender index, and the evaluation of its 3 axes, allow us to establish that Peru is in
development with respect to the adoption of processes, mechanisms and identification of resources and capacities
necessary to ensure the implementation of this SDG.
a) Planning axis
The Peruvian government has arranged for the creation
of a gender equality mechanism in the public entities of
the national government, which has not yet materialized.
The absence of a national policy to promote gender
equality is detected, which limits the process of
implementing activities within the framework of SDG 5.
Although Peru has adopted regulations related to gender
equality, it is lacking in the entire SDG 5, which means
that the objectives proposed in the framework of the
implementation of the 2030 Agenda are not achieved.
There is weak intersectoral articulation and lack of
empowerment of institutions dedicated to the promotion
and actions related to gender equality in civil service.
The process of formulation and implementation of the
National Development Strategic Plan limits compliance
and articulation of Peruvian policies in the framework of
the 2030 Agenda.
b) Financing axis
There is no formal document of diagnosis of needs;
this is due to the lack of regulations that establish the
allocation of resources to meet SDG 5 and, consequently,
it is not possible to evaluate the resources of the
Peruvian government and determine if they are sufficient
for the achievement of the objectives of SDG 5.c) c) Follow-up axis
The Peruvian government lacks actors responsible
for following-up the progress of SDG 5 and does not
have intermediate milestones to follow-up, review
and present reports. The Peruvian government has a
monitoring and follow-up system for the SDG indicators,
but none of them correspond to performance indicators.
The government lacks regulatory instruments for the
production and collection of quality data, and does
have established channels of communication to inform
interested parties or receive feedback on the progress in
the implementation of the SDGs.
Planning·2 Follow Up·2
Funding·2
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41
Venezuela
The application of the integrated gender index, and the evaluation of the 3 axes that compose it, allow us to establish
that Venezuela is at an optimized level with respect to the adoption of processes, mechanisms and identification of
resources and capacities necessary to ensure the implementation of this SDG.
a) Planning axis
Venezuela has implemented public policies and
strategies to move towards gender equality and equity.
Instruments that allow the advancement of women’s
rights and citizen participation are identified that
integrate SDG 5 into its National Development Plan.
National, intersectoral and subnational coordination
mechanisms are identified.
b) Financing axis
The Venezuelan government has prepared gender-
sensitive budget drafts, but does not consider the 2030
Agenda within the specific guidelines. Additionally,
resources have been allocated to specifically address
activities and plans that pay tribute to SDG 5. There have
been challenges to overcome regarding the formation of
teams, availability of resources and deficiencies in the
phase of training personnel. Obstacles are identified that
prevent the achievement of goals related to weaknesses
in planning and the mechanisms for identifying risks are
not evident.cc) Follow-up axis
Venezuela has defined the mechanisms and actors
responsible for follow-up and has training and
dissemination facilities. Indicators related to follow-up
and compliance with SDG 5 are identified and it is found
that the responsible actors have included the gender
approach in the realization of technical roundtables and
statistical training.
Planning·4 Follow Up·4
Funding·4
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42
Uruguay
On the basis of the integrated gender index, and considering the evaluation of the 3 axes, Uruguay is in development
regarding the adoption of processes, mechanisms and identification of resources and capacities necessary to ensure
the implementation of this SDG.
a) Planning axis
Uruguay has regulations regarding gender issues,
however, not all organizations have approved resolutions
that express political and administrative will to adopt a
gender perspective. SDG 5 has been integrated into the
National Development Plan and there are mechanisms
for intersectoral and subnational coordination. On the
other hand, it was not possible to obtain information
regarding the number of services with a gender approach,
so it was not possible to evaluate the existence and
articulation of the mechanisms.
b) Financing axis
Uruguay has made progress in identifying programmatic
areas with a gender approach, but no specific diagnosis
of needs has been made. Therefore, it is not possible
to evaluate the participation of interested parties in
the preparation of the same. The country presents
opportunities for cooperation; however, in terms of
risk identification and mitigation strategies, there is no
formal documentation to finance the implementation of
SDG 5. c) Follow-up axis
Uruguay has defined responsible actors in the follow-
up axis; however, there are deficiencies in the strategy
for gender equality in regard to process design. On the
other hand, indicators and baselines have been defined,
but no intermediate milestones have been established.
Regarding the production and collection of quality data,
a working group has been created that refers exclusively
to indicators for the SDGs within the framework of the
institution responsible at the national level. Although
there is a means of communication and accountability,
it is pointed out that such space could be insufficient
for a wider dissemination of the actions and advances
in the SDGs.
Planning·3 Follow Up·3
Funding·2
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43
SDG 5 In the local perspective
Bogota
The application of the Integrated Index for measuring effectiveness in preparing for the implementation of the
Sustainable Development Goals (SDGs), with emphasis on SDG-5, through the evaluation of the 3 axes, showed that
Bogotá D.C. is in development regarding the adoption of processes, mechanisms and identification of resources and
capacities necessary to ensure the implementation of this SDG.
a) Planning axis
The Bogotá government has processes and mechanisms
to integrate SDG 5 into the district context. In the district
administration 7% of the services provided are carried
out with a gender approach and, of these, 23% are inter-
institutionally articulated. On the other hand, Bogotá
has a policy for women and gender that incorporates
different sectors of the district administration and
regulatory development – in force and applicable –.
b) Financing axis
The The Bogotá district government is beginning to
identify the resources and capabilities necessary to
ensure their availability for the implementation of SDG 5.
In this axis, there is no management of financing risk of
the implementation of SDG 5 has not been developed and
the estimation of resources is in the process of analysis
and identification. As for the participation of actors, the
participation of different sectors of the Capital District
and civil society exist, and there is no official information
on the intervention of the Private Sector. In addition, the
realization of cooperation agreements and opportunities
led by the District Secretariat for Women was evidenced.c) Follow-up axis
There are instruments that operationalize and monitor
the objectives of the Public Policy of Women and Gender
Equality, through which the progress of institutional
actions carried out with gender equity is reported. A
website was put into operation nationwide
19 through
which citizens can access the updated information of
national indicators.
The processes for follow-up, examining and presenting
progress reports on SDG 5, have not yet been
implemented. The baselines and milestones for SDG 5
are being updated, a situation that has not allowed the
design of indicators and processes according to the
reality and need of the city in the structural framework
of the 2030 Agenda.
19 https://sinergiapp.dnp.gov.co/#HomeSeguimiento
Planning·3 Follow Up·3
Funding·2
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The study, “Gender Situation within Entities of the OLACEFS,” was coordinated jointly by the Unit for Cooperation
and International Relations (UCRI, Unidad de Cooperación y Relaciones Internacionales in Spanish) and the Unit of
Studies (UE, Unidad de Estudios in Spanish) of the General Comptroller of the Republic of Chile. Sebastián Valenzuela,
a UE analyst, was responsible for the instrument’s design and results analysis. The design of the questions was
carried out with the collaboration and comments of a large work team made up of male and female officials from the
Personnel Department and Training Department of our SAI. We are especially grateful to the Comptroller General of
the Republic of Costa Rica for its support with a baseline survey on this subject and to the Comptroller General of the
Republic of Paraguay for its valuable comments for the design of the questions.
General Objective
This study sought to know the perception that the officials of the member SAIs of OLACEFS have of gender equality
within their institutions, considering their personal perception on the subject, on the organizational culture and on the
implementation of gender equality in the internal management of the entities where they work.
Methodology
The methodological approach of this study was quantitative and exploratory in nature, the only instrument of which
was an online perception survey of 33 questions, using a Likert scale of 1 to 4 with the following labels: 1) Strongly
agree; 2) Agree; 3) Disagree; and 4) Strongly disagree. The perception survey addressed three dimensions: 1) Personal
perception; 2A) Perception of the SAI’s organizational culture; and 2B) Perception of the implementation of gender
equality within the SAI.
The information survey was carried out from November 22 to December 14, 2018, with an extension until December
31, 2018, and a special extension granted to the SAIs of Argentina, Brazil and Mexico, which requested a longer
period because they are Entities having breaks between mid-December and January, which meant an extension of the
deadline to January 31, 2019.
II. RESULTS OF THE
PERCEPTION SURVEY
GENDER SITUATION

WITHIN THE
ENTITIES
OF THE
OLACEFS

45
Universe, response rate and
sample characterization
The universe considered for this survey included all male and female officials of the 22 Full Member Supreme Audit
Institutions of OLACEFS, which correspond to a general staff of 30,012 male and female officials, with 4,459 surveys
answered, representing 15% of the total universe.
Table 1 – Response rate by EFS from the respective universe
Supreme Audit Institution ResponseUniverseResponse
rate
regarding universe
n N %
Superior Audit Office of the Federation of Mexico 979979100%
Comptroller General of the Plurinational State of Bolivia 312312100%
Office of the Comptroller General of the Republic of Chile 6772,102 32%
General Audit Office of Belize 124229%
Office of the Comptroller General of the Republic of Peru 7622,989 25%
Office of the Comptroller General of the Republic of Costa Rica 17070324%
Office of the Comptroller General of the State of the Republic of Ecuador 4332,513 17%
Office of the Comptroller of the Commonwealth of Puerto Rico 81520 16%
High Court of Auditors of the Republic of Honduras 98660 15%
Office of the Comptroller General of the Republic of Panama 4163,660 11%
Court of Audit of the Oriental Republic of Uruguay 36376 10%
Office of the National Auditor-General of Argentina 1161,320 9%
Chamber of Accounts of the Dominican Republic 34520 7%
Office of the Comptroller General of the Republic of Guatemala 1302,311 6%
Office of the Comptroller General of the Republic of Paraguay 33940 4%
Office of the Comptroller General of the Republic of Colombia 1284,000 3%
Court of Audit of the Republic of El Salvador 121,321 1%
Court of Audit of the Union of Brazil 202,369 1%
Office of the Comptroller General of the Republic of Cuba 61,240 0%
Office of the Comptroller General of the Bolivarian Republic of Venezuela 2662 0%
Office of the Comptroller General of the Republic of Nicaragua 1443 0%
Office of the Comptroller General of Curaçao 130 0%
Total OLACEFS 4,45930,012 15%
In the overall statistics, with a margin of error of 5% and a confidence level of 95%, a total staff of 4459 OLACEFS officials
represents a statistically acceptable sample for a general cross-sectional analysis, considering all SAIs anonymously.
Using the same criterion individually, only 6 SAIs (colored in Table 1) satisfy the minimum requirements of sample
representativeness
20 for possible subsequent comparative analysis. These are: 1) Office of the Comptroller General
of the Plurinational State of Bolivia; 2) Superior Audit Office of the Federation of Mexico; 3) Office of the Comptroller
General of the Republic of Chile; 4) Office of the Comptroller General of the Republic of Peru; 5) Office of the Comptroller
General of the State of the Republic of Ecuador; and 6) Office of the Comptroller General of the Republic of Panama.
The remaining 16 SAIs do not meet this criterion in their response rates, however, the responses of their officials were
considered for the general analysis, which is the focus of this executive summary.
20 The representativeness of each SAI is evaluated individually, based on the concept of sample representativeness in relation to their respective
universes. As an example, the SAI of Belize had a response rate of 29%, with 12 surveys answered from a universe of 42 officials and officials.
However, to consider an adequate sample representativeness it would have required at least 38 responses
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46
Executive Summary of Results
Introduction
This executive summary presents preliminary results of the analysis, which considered the responses of those
working in the 22 SAI members of OLACEFS, anonymously. It presents a brief general analysis, some relevant graphs
to be analyzed and, finally, our investigative considerations for the future.
The graphs present the perceptions of male and female respondents following their percentages of agreement
(corresponding to the percentage average between the Strongly Agree and Agree answers of our Likert scale) for
each answer to the respective statements. In the Final Results Report this analysis will be addressed with the depth,
bibliographic density and openness of questions corresponding to the debate that the complexity of SDG No. 5 on
Gender Equality deserves in its wide spectrum of dimensions.
General analysis
To begin with, it is positively highlighted that the male and female officials of the different SAIs that make up
OLACEFS showed affinity for gender issues and their relationship with equal opportunities. At this point, there was no
pronounced difference between women (95% agree) and men (91.6% agree), which indicates that people are aligned
with the idea of gender equality and that even, beyond mere interest, they feel they identify with the subject, which
means a solid baseline that allows the subsequent findings to be supported.
It was found that there is a large majority of women (71.5%) and men (67.7%) who do not adhere to the social
representations derived from gender stereotypes present in the sexual division of labor, i.e., considering women as
having a reproductive role, as “housewives,” and men a productive job as “providers.”
Along the same lines, there is a majority of women (84.6%) and men (90.1%) who agreed with the existence of a policy
of equitable remuneration, incentives and benefits between women and men in their SAIs. This broad percentage of
agreement is replicated in terms of equal access to training activities (90.2% women and 94.8% men).
Added to the fact that, in general terms, men are more optimistic than women – a constant in this study – there are
figures that show situations that can and must be improved in order to strengthen gender equality in its various
dimensions within our institutions.
For example, 47.9% of women and 40.6% of men state that there are no institutional actions in their SAIs that, in
practice, promote reconciliation between work and family life. This is an element to be considered in the development
of an effective gender policy, given that the conciliation of work and family life is one of the elements that collaborates
transversally with parental co-responsibility and that, by this means, acts as an antidote to the pressure that gender
stereotypes exert on our civil servants in their work and daily life.
Below are some graphs that give an account of the challenges that lie ahead.
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Graph 1 – Percentage of agreement on the perception over time of gender
equality in your organization according to sex
This first graph shows us that the perception over time of
gender equality in the SAIs of OLACEFS, considering the
present, past and future, results in an average agreement
between men and women of 80.4%.
It is interesting to note that the lowest average
percentage of agreement between women and men
(69.7%) corresponds to the current perception of the
promotion of gender equality for all people. Faced with
this, we ask ourselves: What is the basis for the future
optimism of 87.5% between women and men? Does this
future optimism respond to concrete evidence currently perceived by civil servants, or is it rather a future desire
without objective evidence to support it?
These questions are considered important since there
may be a big difference between being aware of the
meaning and longing for gender equality in our SAIs
and observing, in a more critical and current way, the
perception of its specific implementation in various
institutional spheres. Is gender equality something we
want to achieve or something we are really getting closer
to?
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48
In general and in contrast to the previous graph, this
graph shows that the optimism of the previous answers
can decrease considerably by introducing the words “in
practice” in the phrasing of some affirmations, forcing
the perception to a concrete and specific exercise rather
than abstract and generalized one.
When analyzing the graphs above, we can conclude that
47.9% of women and 40.6% of men believe that there
are no institutional actions in the area of gender equality. This point is fundamental because here it was not asked
if there was agreement with the institutional actions
in the matter of gender equality, but its existence was
directly asked, which highlights a situation that should
attract attention, this is that 44.3% of officials of the
SAIs of OLACEFS believe that institutional actions in the
matter of gender equality do not even exist. And of the
55.7% who perceive that they do exist, 45.4% believe that
they are insufficient, with a greater percentage of women
perceiving such insufficiency.
Graph 2 – Percentage of agreement regarding the perception of gender

equality in institutional actions by sex
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49
Considering the average percentage of agreement in
the perception of women and men, we can see that a
majority (76.4%) perceive that gender equality would be
incorporated into the daily language of the organization
(for example, non-sexist language). On this point, there
is similarity between women (73.8%) and men (78.9%).
The scenario is different from the institutional discourse,
where the agreement falls to 58.8%. In this case, one
out of two women (51.2%) and two out of three men
(66.4%) expressed their agreement. This is indicative of
an institutional debt on this point since, if it is perceived
that the institution itself has not integrated gender
equality in its discourse, it facilitates the fact that gender
inequalities and/or discriminations are supported in
everyday language, both formal and informal.
Accordingly, one might think that gender equality is
more present in everyday interpersonal language than
in institutional discourse. However, when we face the
assertion “Comments, ironies, mockeries and/or jokes
that highlight physical attributes of women or men are regularly made” (a case of arbitrary discrimination
in everyday interpersonal language), we verify that
colloquial interpersonal language has a less positive
evaluation (50.8%) than institutional discourse (58.8%).
From the foregoing, it can be inferred that the perception
of gender equality in language is more optimistic and
positive when it is a general abstraction or a more
formal expression, whether as everyday language or
institutional discourse (especially in the case of men,
who show greater optimism). Meanwhile, when it comes
to more informal communication, then the perception is
more negative.
Finally, we see that more than a third of the universe
surveyed (39.1% for women and 35.5% for men) agrees
with the statement: “Opinions referring to matters of
work in your organization are valued differently if it is a
woman or a man who issues them.” This figure represents
an important challenge for SAIs of the OLACEFS who
must work to achieve real gender equality and non-
discrimination.
Graph 3 – Percentage of agreement regarding the perception of gender equality in

different ways of using language in your organization according to sex
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50
Graph 4 – Percentage of agreement on procedures, cases and sanctions for sexual
harassment or molestation in your organization by sex
This graph shows that the percentage of agreement
on the existence of procedures for reporting sexual
harassment is quite different between women and men.
While 75.5% of men state that these procedures exist,
61.8% of women agree with this statement. This results
in an average agreement of 68.7%. However, when
asked about their knowledge of these procedures,
the percentage of agreement falls to 49.4% (43.4% for
women and 55.4% for men). This makes it possible
to state that when it comes to real knowledge about
these procedures, both men and women demonstrate
ignorance, which can become alarming if contrasted
with the following two assertions. There are only 27.2% of women who believe that it is
not possible to punish someone who sexually harasses
or molests another person. This is without prejudice to
the fact that 49.6% of women and 42.4% of men state
that there have been cases of sexual harassment or
molestation in their SAIs.
From the previous analysis, the following question
emerges: why do one in three women perceive that
it would not be possible to use the mechanisms for
reporting and sanctioning sexual harassment? Answering
this question is of vital importance to understand the
limitations that the administrative procedures that deal
with these cases may have, where their effectiveness
may depend on variables that are not being considered.
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51
Graph 5 – Percentage of agreement on the implementation of gender equality
in the selection, promotion and formation of teams at work
This graph shows us positive numbers, in general terms.
87.1% of those who responded to the survey (84.1% of
women and 90.1% of men) perceive that all the positions
in their institution can be occupied indiscriminately by
women or men. In the same vein, there is consensus
(80%) that teams formed with both sexes equally achieve
better results than a teams formed without gender
balance. Now it will be interesting to investigate the
factors that sustain this perception in a future project.
In contrast, the perception of promotions, nominations
and selection of positions for women shows certain
signs of discrimination. In fact, 31.5% of women think that their biological
sex affects their possibility of promotion in the
organization. In turn, 26.6 per cent of women perceive
that the conditions for the nomination and selection of
senior management positions do not promote equal
participation between women and men.
The foregoing shows that, although there is no perceived
discrimination in access to positions within the SAI, in
general terms, these would be present to the detriment
of women when it comes to promotions and nominations
to senior management positions.
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52
Final reflections and
challenges for the future
From the analysis conducted, it is evident that there are gender equality perceptions that can serve as a basis for the
development and implementation of conscious policies in favor of non-discrimination and the inclusion of the gender
perspective in our SAIs.
This work is proposed as a starting point, which will serve us to continue working with a gender perspective at the
OLACEFS level and within each of its member entities.
Indeed, the results of the survey show that our staff perceives that we are more receptive to gender issues today
than in the past. From the responses received, it is concluded that people identify with gender issues, even when they
require elements and support that allow them to express themselves effectively on a daily basis, and sustained over
time.
To this end, today we have an analysis that will allow us to guide the possibilities for improvement that emerge from
the same male and female officials of the Audit Institution members of OLACEFS. These results are also a call to our
authorities to recognize the importance of the incorporation, validation and recognition of the value of women’s work
in our SAIs.
It is clear that there are several issues that open possibilities for improvement; however, the important thing was to
establish the debate in OLACEFS, from the most abstract and personal, to the most concrete and generalized, with a
long survey of 33 questions, accommodating various variables in this complex subject.
This survey is an effective expression of one of the four courses of action that the SAIs gathered at INTOSAI have
defined to support the implementation of the 2030 Agenda. Through an evaluation of our internal gender situation,
we conducted an exercise that allows us to be aware of where we stand and, on that basis, define where we should
be heading. This is the best way to lead by example, to be models of transparency and accountability.
Faced with the challenge that this study has raised in the form of questions and hypotheses, our objective is to continue
researching through a qualitative approach that can address some of the gaps inherent in quantitative exploration. In
this way, we want to achieve greater depth in terms of meanings, experiences and social representations in different
sociocultural scenarios, where there is healthy attention, listening and dialogue with our interviewees. This, with a
high ethical standard, allows us to reconcile a transparent communication in our organizations, as well as a greater
specificity in the information collected and thereby having adequate support for a participatory implementation of
policies with a gender perspective in our SAIs.
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53
Basic gender glossary 21
Gender: “It refers to the roles, behaviors, activities, and attributes that a particular society at a given
time considers appropriate for both men and women.”
Gender equality: “Refers to the equal rights, responsibilities, and opportunities of women and men
and of girls and boys. Equality does not mean that women and men will be equal, but that the rights,
responsibilities and opportunities of women and men will not depend on whether they were born with
a particular sex. Gender equality implies that the interests, needs, and priorities of women and men are
taken into account, recognizing the diversity of different groups of women and men. Gender equality is
not a women’s issue but concerns and involves men as well as women. Equality between women and
men is considered a human rights issue and both a requirement and an indicator of people-centered
development.”
Social representations:
22 “Symbolic structures that have their origin in the creative capacity of the
human psyche and in the boundaries imposed by social dynamics.”
Gender stereotypes: “They are simplistic generalizations of the gender attributes, differences and
roles of women and men.”
Sexual (or gender) division of labor: “Refers to the way in which each society divides labor between
men and women, boys and girls, according to socially established gender roles or that are considered
appropriate and valued for each sex.”
Discrimination by gender:
23 “Any restriction, distinction or exclusion based on sex, that is intended to
undermine the recognition or exercise by women of their human, political, economic, social, cultural
and civil rights.”
Workplace sexual harassment:
24 “The expression “violence and harassment” in the world of work
designates a set of unacceptable behaviors and practices, or threats of such behaviors and practices,
whether they are manifested only once or repeatedly, which are intended to cause, or are likely to
cause, physical, psychological, sexual or economic harm, and includes gender-based violence and
harassment.”
21 Definitions taken from the UN Women’s Gender Equality Glossary, accessed from: https://trainingcentre.unwomen.org/mod/
glossary/view.php?id=150&mode=le&lang=es, except as noted.
22 Guareschi, P.A.; Jovchelovitch, S. (orgs). Texts in social representations. Rio de Janeiro: Vozes (1995)
23 Association of Chilean Magistrates MACHI. Recommendations for a gender policy in the Chilean Judicial Branch. Human
Rights and Gender Commission of the National Association of Magistrates:
Santiago de Chile. (2015)
24 International Labour Conference. Provisional Record 108th Session Geneva, June 2019.
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54
Acronyms
CPC: Citizen Engagement Commission (acronym in Spanish)
CTIC: Information and Communication Technologies (acronym in Spanish)
IDB: Inter-American Development Bank
IDI: INTOSAI Development Initiative
INTOSAI: International Organization of Supreme Audit Institutions
MDGs: Millenium Development Goals
OHCHR: Office of the High Commissioner for Human Rights
OLACEFS: Latin American and Caribbean Organization of Supreme Audit Institutions (acronym in
Spanish)
SAI: Supreme Audit Institution
SDGs: Sustainable Development Goals
UCRI: Unit for Cooperation and International Relations (acronym in Spanish)
UE: Unit of Studies (acronym in Spanish)
UN: United Nations
UNGA: United Nations General Assembly
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55
Annexed
About the 2019 EM2030 SDG Gender Index
In response to the urgent need for tools to support data-driven analysis and to hold governments accountable for
gender equality in the context of the Sustainable Development Goals, EM2030 and its partners launched the pilot
SDG Gender Index.
The 2019 index is the most comprehensive tool to measure gender equality aligned explicitly to the SDGs. The index
includes 51 indicators across 14 of the 17 official Sustainable Development Goals (SDGs) and covers 129 countries
across all regions of the world. Each goal in the index is covered by three to five indicators. The indicators are both
those that are gender-specific and those that are not, but nonetheless have a disproportionate effect on girls and
women.
The index scores should be interpreted as baseline findings. The 2019 SDG Gender Index is a snapshot of where
the world stands, as close to today as is possible based on availability of recent data, linked to the vision of gender
equality set forth by the 2030 Agenda.
The design of the index
Drawing on technical consultations and a formal audit by the COIN centre at the EU Joint Research Centre, EM2030
refined the initial index framework and considered other design issues in relation to weighting, introduction of
targets, and presentation.
The index builds upon stand-alone sets of three to five indicators for each goal. Based on the approach that the
Index is aligned to the normative framework of the SDGs and the importance of country-reported data, the overall
index is calculated based on the individual indicators, based on a threshold of at least 85 per cent of the indicators
(or 44 of the 51 indicators). The index scores for each of the 14 goals are calculated based on a threshold of 75 per
cent available data. The goals are calculated separately due to the need not to impute missing data, but to rely on
inasmuch as possible on data reported by national governments. A country could miss one goal and still be included
in the index (e.g. China, Iraq, and Ireland).
If the index is to serve as an accountability tool, it needs to enable users to measure distance to SDG targets for
indicators, make regional comparisons, and track scores over time. The approach to setting targets was to use
official SDG targets where they existed and to set ideal high threshold targets for others (e.g. the target for women’s
participation in parliament is gender parity or 47–53 per cent). Categorical variables were adapted into composite
indicators and assigned scores. Actual percentages and composite scores were normalized on a 0–100 scale to
generate indicator scores on a common scale – where a higher number is closer to reaching the target.
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Key findings from the Latin America and the Caribbean region
With an average regional index score of 66.5, Latin America and the Caribbean is the second-highest ranking region
overall in the 2019 SDG Gender Index. The region’s best performing countries – Chile, Costa Rica, and Uruguay – all
placed in the top 50 countries in the index and, along with Argentina, Jamaica, and Trinidad and Tobago, receive
“fair” scores overall in the index. Fourteen countries receive “poor” scores and one (Guatemala) receives a “very
poor” score overall. Yet Latin America and the Caribbean joins Europe and North America as the only two regions
with no country falling into the bottom quartile of overall scores in the index.
The region is characterized by its tight clustering of countries overall in the index scores, as well as on most goals
– the region has fewer dramatic outliers in either direction than do other regions. The difference in overall index
scores between the highest ranked (Uruguay) and lowest ranked (Guatemala) countries in the region is 17 points,
the smallest gap of any region. And there is no more than a 49-point gap between any two countries in the region on
any goal (the only region where this is the case). Moreover, no country in the region is in the bottom-three performing
countries worldwide on any goal. The only indicator on which a Latin American country falls to the very bottom of
global rankings is on violence against women.
As a region, Latin America and the Caribbean performs best on achieving gender equality relative to other regions
on SDG 2: Hunger & Nutrition, SDG 3: Health, SDG 6: Water & Sanitation, and SDG 7: Energy. The region falls behind
the global averages for SDG 10: Inequality, SDG 11: Cities & Communities, SDG 16: Peace & Institutions and SDG 17:
Partnerships.
While all regions fall dramatically behind targets on SDG 17: Partnerships, Latin America and the Caribbean is the
lowest scoring region on the goal, with countries facing many challenges meeting targets for social expenditure as
a percentage of GDP and openness of gender statistics. Some patterns emerge in scores: countries with the lowest
scores overall in the region (Guatemala, Honduras, Nicaragua and Venezuela) have all experienced civil conflict or
significant political unrest in the past 30 years. Interestingly, Colombia performs better than other post-conflict or
conflict- affected countries and ranks 8th in the region on SDG 16: Peace & Institutions – though the regional average
for the indicator is still “very poor,” signaling significant work left to be done to improve institutions and ensure
women’s safety in Colombia and across the region.
All countries at the bottom of the regional rankings do poorly (less than one third of the way toward a target) on one
or more indicator related to violence or women’s physical safety, be it safety walking at night, perceptions of intimate
partner violence, homicides of women, or state stability. No country in the region performs best on all goals.
Performances vary within the region on SDG 4: Education, SDG 5: Gender Equality, and SDG 16: Peace & Institutions.
On SDG 4: Education, for example, nearly all countries in the region are within ten points of the target for female
IBERO-AMERICAN AUDIT ON GENDER EQUALITY

57
literacy, and primary school retention is generally high – but Nicaragua falls 20 points behind the next lowest country
on girls’ primary school progression and Nicaragua and Guatemala are nearly ten points behind the next lowest
country on literacy. And there is wide variation on indicator 4b: Percentage of young women aged 3–5 years above
upper secondary school graduation age who have completed secondary education, with only Chile, Jamaica, and Peru
within 20 points of the target; Brazil is the lowest ranked country on the indicator and, surprisingly, Uruguay, the top
overall scorer in the region, is the 4th lowest on this indicator.
On SDG 5: Gender Equality
The region does relatively well compared to other regions on indicators of early marriage and perceptions of intimate
partner violence – with exceptions, such as high rates of early marriage in Dominican Republic, Honduras, and
Nicaragua, and high rates of acceptance of partner violence in Ecuador and Peru. The region does fairly well compared
to other regions on indicators related to women in government – several Latin American and Caribbean countries
have achieved or surpassed parity in national parliaments – but all regions on average fall far short of parity. But the
region falls furthest behind on indicator 5c: The extent to which there are legal grounds for abortion (score), with 16
countries in the region with significant legal restrictions on abortion; the region is the lowest performing region in the
world on this critical measure of women’s health and agency.

Data on the Latin America and
the Caribbean region
Full report
data.em2030.org
IBERO-AMERICAN AUDIT ON GENDER EQUALITY

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need for a superior forum to exchange ideas and experiences related to auditing and government control, as well as the promotion of cooperation and development relations between these entities
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