38 Advancing Gender Equality in Nepal: Refining gender-responsive budgeting for transformative impact • Integrating gender into performance-based budgeting: Some countries have adopted performance-based budgeting approaches that link gender-equality objectives with budget allocations and outcomes. For example, Mexico has developed a comprehensive performance evaluation system that includes gender-sensitive indicators and outcome targets. This allows auditors to assess whether budgets are achieving their intended gender-equality impacts. • Involving civil society in the audit process: Engaging CSOs, especially those focused on gender equality and women’s rights, can enhance the accountability of GRB implementation. CSOs can participate in audits, providing valuable insights into how budget allocations are affecting local communities and marginalised groups. They can also play a critical role in advocating for stronger gender audits and holding governments accountable for gender-equality results. • Regular gender audits and reporting: Governments should conduct regular gender audits as part of their PFM processes. These audits should be accompanied by detailed reports that are made available to the public, outlining the findings, gaps, and recommendations for improving GRB and achieving gender-equality outcomes.