16 Advancing Gender Equality in Nepal: Refining gender-responsive budgeting for transformative impact example within the Constitution’s Article 59 on the Exercise of Financial Powers; 3 and • To further specify the legal basis for GRB in the Financial Procedure and Fiscal Responsibility Act(and Regulation), the Inter­governmental Fiscal Management Act, the Audit Act, or others. This would provide an admittedly general basis, but would serve as an important starting point that should then be detailed in further relevant legal acts. Experience shows that the legal enshrinement of GRB works best if the legal amendments are tabled and discussed in the process of larger review and/or amendment processes of the respective laws. Thus, the upcoming process of constitutional review and amendments as well as budget reforms or reforms of the planning system offer potential entry points for anchoring GRB specific provisions in the law. It is recommended to prepare specific proposals for legal provisions on GRB in all relevant legislation. 3 Article 59(1) The Federation, Province and Local Level shall make laws, make annual budget, decisions, formulate and implement policies and plans on any matters related to financial powers within their respective competence, aiming at ensuring gender equality and the realization of all rights.