The way Government budgets allocate resources has the potential to transform gender inequalities. To have positive changes in gender dimensions of the society in recent years Gender Budgeting as a tool has been propagated at national and international levels. Gender Budgeting is a process that entails maintaining a gender perspective at various stages like programme/policy formulation, assessment of needs of target groups, review of extant policies and guidelines, allocation of resources, implementation of programmes, impact assessment, repriorization of resources and so on.
A gender responsive budget is the culmination of this process. Gender budgeting involves dissection of the government budget to establish its gender differential impacts and to translate gender commitments into budgetary commitments. It does not seek to create a separate budget but to provide affirmative action to address the specific needs of women.
Gender Budgeting lends itself to strengthening administrative processes and actions to achieve the targets for improvement in the position of women. It tracks the utilization of allocated resources impact analysis, beneficiary incidence, analysis of public expenditure and policy from gender perspective.