Consideration of interests, needs, possibilities and experience of different groups of women and men in all life spheres of community forms the basis of gender-sensitive policy of the country. One of the efficient instrument of gender-sensitive policy implementation is gender responsive budgeting (GRB).
GRB is the application of complex gender approach in the budgetary policy and budgetary process at the state and local levels, comprising the allocation of budgetary funds by gender principle, as well as contributes to the enhancement of the transparency and controllability.
GRB is the budgeting method with certain people – women and men from different social and demographic groups in the centre of it. Main components of the gender responsive budgeting process are:
1) gender budget analysis;
2) changes in programs and budgets;
3) system integration of GRB into budgetary process.
The key component of gender responsive budgeting implementation is the gender budget analysis.