32 Advancing Gender Equality in Nepal: Refining gender-responsive budgeting for transformative impact 13. Perspectives on the Way Forward This Strategy Paper provides a basis for discussions of practical strategies and a road map on how to strengthen the current GRB system in Nepal. It is intended to stimulate a reform process involving a broad range of stakeholders. As presented in this strategy paper, the current practice of GRB implementation is a good basis to build on. A robust GRB framework is key, including the application of readily available tools throughout the planning and budgeting process. This paper puts forward the strategies necessary to strengthen the institutional framework and support for GRB. It presents key recommendations for enhancing the system of expenditure tracking, further developing the GRB framework throughout the planning and budgeting process, setting ambitious gender equality targets and goals supported by adequate financial resources, strengthening sustained capacity building for all actors involved, and increasing the contributions of all key institutions and actors in GRB work. Some key recommendations for the way forward are: institutions(ministries, commissions, donors, development partners, parliamentarians, civil societies, media, academicians and private­sector actors); • Enhance capacity and knowledge of stakeholders such as government, civil society and media to bring them to the same understanding on gender equality and engage them in meaningful participation in the promotion of GRB in all PFM business processes; • Build knowledge and support structures for parliamentarians to regularly engage in the GRB process, and effectively contribute to planning and budgeting with a focus on strengthening gender equality contributions, including in the multi-annual and annual budgets; • Engage in active advocacy for policies that mandate the application of GRB across all levels of government, promoting accountability and transparency; and • Establish robust mechanisms for monitoring and evaluating GRB practices, as well as its impacts on closing gender gaps, reducing existing gender inequalities and promoting women’s empowerment and gender equality. • Develop a legal underpinning for GRB work, drafting comprehensive legislation that mandates GRB practices at all levels of government; • Ensure that GRB is integrated into overall PFM reform strategies, and gender-equality priorities are part of the MTEF, periodic plan and annual budget priorities on a regular basis with a focus on transformative gender­equality investments and services. • Strengthen the collaboration and coordination between and within relevant These recommendations can be translated into action by engaging with government officials, including GRBC members, and parliamentarians, as well as members of civil society and development partners, to put together a work plan with concrete next steps on GRB. This will pave the way forward for even more enhanced GRB work and more effective achievements of gender equality in Nepal, contributing to the well-being of all Nepalis and a thriving economy and society.