The Canadian House of Commons Standing Committee on the Status of Women oversees the governmental Status of Women Canada, as well as all government bodies that conduct work related to the status of women. The Committee, chaired by a member of the Official Opposition, is formally mandated to scrutinise government gender policy, programs, expenditures decisions and performance of these bodies. It also produces reports on specific topics, including the implementation of gender-based analysis at the federal level. Each fiscal year, the Committee reviews the main and supplementary estimates of the Status of Women government agency.
Furthermore, other parliamentary mechanisms are mandated to oversee government performance from a gender perspective as a whole. The Committee on Public Accounts requires all federal departments and agencies to report on the use of gender analysis in the development of policy and legislation. The Office of the Auditor General, an independent institution, also exercises oversight by reviewing the Canadian government’s gender mainstreaming performance.
The Lower House of the Swedish parliament ensures that gender is a key criterion in the formulation and oversight of the national budget. It has drafted a set of guideline whose methodology is based on gender-responsive budgeting tools and practices as a means to scrutinise revenue and expenditure legislation, so that the Committee on Finance can assess the impact of resources on women and men. For example, the Committee reviews the gender-specific breakdown expenditures in all sectors and conducts gender-disaggregated data analysis of the incidence of both direct and indirect taxes on men and women. Parliamentary bodies also engage in a gender-disaggregated data analysis of the impact of user charges or fees (such as court fees) on women and men. In addition, financial audits of expenditures and compliance must be assessed from a gender perspective. The gender budgeting findings are attached as an annex to the formal budget bill.