QUARTERLY BI-LINGUAL RESEARCH JOURNAL Vol. 7 Issue 26 (V) April to June 2020 264 ISSN - 2348-2397 AN INTERNATIONAL BILINGUAL PEER REVIEWED REFEREED RESEARCH JOURNAL S H O D H S A R I T A APPROVED UGC CARE SHODH SARITA Vol. 7, Issue 26 (V), April-June, 2020 Page Nos. 264-270 ABSTRACT Local Government represents the levels closest to the individuals, particularly to the women, and are therefore best placed to directly address the existence of gender injustice in their respective localities. In 1996, the Government of Kerala formulated Women Component Plan to ensure special and compulsory fund for meeting specific requirements of deprived rural women in the annual budgets of Gram Panchayat. It encourages each GP to formulate women-centric development projects for the underprivileged rural women. Keywords : Women Component Plan, Gender Budgeting, Gram Panchayat BUDGET ANALYSIS OF WOMEN COMPONENT PLAN AT GRAM PANCHAYATS IN KOTTAYAM, KERALA, INDIA SHODH SARITA *Research Scholar - Department of Economic Studies and Planning, Central University of Karnataka **Head and Professor - Department of Economic Studies and Planning, Central University of Karnataka Blessy Sarah Mathew* Prof. Pushpa M. Savadatti** 1.1. Introduction Affirmative action is always requisite to enhance the lives of women who are experiencing inequality and injustice in society. These demand the critical requirement for national, state and local government's involvements for empowering women. The rural local government (LG) has an important part to play in the exercise of rural development, especially in the development of deprived rural women. LG represents the levels closest to the individuals, particularly to the women, and are therefore best placed to directly address the existence of gender injustice in their respective localities. One of the distinguishing features of the grass-root level planning exercise in Kerala's is the creation of Women Component Plan (WCP) as an essential part of the Gram Panchayat (GP) budget. WCP aims to assure at least ten per cent of the development fund for the development of deprived rural women. In 1996, the Government of Kerala implemented WCP at GP for providing an exclusive budget share for the development of underprivileged rural women communities (Nair and Moolakkattu, 2014). 1.2. Statement of the Problem The idea of WCP proposed specific budgetary allocation for catering the wants of underprivileged rural women in GP annual budgets. It encourages each GP to plan and formulate special development projects for underprivileged rural women. The ultimate goal behind the introduction of WCP is to empower the deprived rural women by meeting their specific needs as well as providing stimulus for their development. Though there are numerous researches related to women development, WCP at GP in Kerala is an area of study that has been less explored, particularly the budgetary aspects of WCP. This is a modest attempt to explore the budgetary trend and growth rate of WCP fund and utilisation rate of projects implemented under WCP at GP. 2.1. Local government Vibrant LG is a vital part of rural development as they are the very closest government of the public, which works to facilitate the developmental needs of the people. LG is a constitutional institution envisioned to accomplish several tasks at the grass-root level. The