Accountability, efficiency and transparency of the State need to
go beyond the engagement of citizens to include progress towards
social equality and empowerment of all marginalised groups in
decision-making. In order to address gender issues more
equitably and promote women’s rights, gender responsive budgets
(GRBs) are increasingly being used as vehicles for championing
good economic governance. GRBs refer to the allocation of
financial resources in a manner that is equally responsive to
the needs and interests of women and men, girls and boys. This
type of budgeting enhances the State’s economic governance and
financial management by providing feedback on whether it is
meeting the needs of different groups of women and men, girls
and boys. For both State and non-State actors, GRBs can be used
to promote transparency, accountability and participation. In
addition, they can provide information that allows for better
decision-making on how policies and priorities should be framed
and revised and the level of