External control of gender budget implementation: Experience of the Audit Office of Andalusia

Abstract

IMPACT This article provides guidance to public administrations that are implementing budgets with a gender perspective. The implementation of gender budgeting (GB) in the autonomous community of Andalusia would be more successful if a more extensive regulatory framework were to be established, supporting the obligations of the different agents involved. In addition, more monitoring is needed by control bodies—audits—both internal and external, to cover all phases of the budget cycle: preparation, implementation and evaluation.