Gender budgeting in municipalities is a process of incorporating a gender perspective into local government planning, budgeting, implementation, and evaluation. It ensures that municipal resources are distributed in a way that addresses the different needs of women, men, girls, and boys. Gender budgeting does not mean creating a separate budget only for women; rather, it involves analysing the entire municipal budget to understand how different groups are affected and to make public spending more equitable. The gender budgeting process in municipalities begins with a gender analysis of the existing situation. Municipal authorities collect and study gender-disaggregated data related to population, employment, education, health, safety, access to services, and participation in decision-making. This information helps identify inequalities and the specific challenges faced by women and other vulnerable groups. For example, a municipality may find that women have limited access to public transport or face safety issues due to inadequate street lighting. Such findings become the basis for gender-responsive planning. The next step is gender-sensitive planning and policy formulation. Municipalities identify priorities and design programmes that respond