It refers to the process of planning, approving, executing, monitoring, analyzing and auditing budgets in a gender-sensitive way.
Involves analysis of actual expenditure and revenue (usually of governments) on women and girls as compared to expenditures on men and boys.
It is done in an economy where socio-economic disparities are chronic and clearly visible on a sex basis (as in India).
It started in India with the Union Budget 2006-07
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