~~Gender Responsive Budgeting (GRB) has been acknowledged worldwide, as a powerful tool to ensure that, benefits of development reach women as much as men. It is not an accounting exercise but an on-going process of keeping a gender perspective in policy/ programme formulation, its implementation and review.  Since 2001, there have been a systematic number of efforts to mainstream the needs of women into Afghanistan’s development process. The different conferences like the Bonn Agreement (2002), Berlin Plan of Action (2003), Afghanistan Compact (2006) and the recently held London Conference (2010) have all emphasized the need for engendering policies and programmes to ensure equal rights and responsibilities and build human capital of men and women alike.

As mentioned in the Afghanistan National Development Strategy “ANDS” and National Priority Program “NPP” the Government of Afghanistan is committed to achieve gender equality and the National Action Plan for the Women of Afghanistan “NAPWA” whose vision is stated as “turning Afghanistan into a peaceful and developed country where men and women can enjoy equal safety, rights and opportunities in all areas” is developed and supported by the government of Afghanistan.
Gender Responsive Budgeting “GRB” introduced as a component of the Budget Reforms process in 1388 budget. The commitment is reflected in the Ministry of Finance Strategic Plan 1388-1392, wherein the narrative states ‘Gender analysis in the formulation of the budget and allocation of resources, its impact on women and men’ is an integral part of the Budget Reforms process.

The introduction of Program Budgeting in the 1386 budget, as a part of the Budget reforms process, the linkage between the allocations of resources to the achievements of policy goals through the implementation of activities delivering outputs has ushered in new opportunities for integrating gender-fair elements into the budgetary process.