40 Advancing Gender Equality in Nepal: Refining gender-responsive budgeting for transformative impact Annex 5: International Examples of a Legal Basis for GRB There is a broad range of different models of legal provisions for making GRB mandatory. These range from integrating GRB in the constitution, organic budget laws, or other laws underpinning the PFM process, to specific laws on gender equality. Austria: In Austria, GRB is integrated in legal provisions in the Constitution, including in basic provisions on public finance, as well as in the Organic Budget Law and in various regulations based on these laws. In the Constitution there is a clear mandate for GRB:“Federal, regional and local levels of government have to strive for the effective achievement of equality between women and men in their budgetary policies“ (Article 13, 3). Even though the provision does not explicitly mention the term gender budgeting, the explanatory legal notes to this Constitutional article make it clear that it refers to the international concept and practice of GRB. In addition, GRB is integrated in another provision of the Austrian Constitution, which sets forth basic provisions on the medium-term budget law and on the annual budget law:“In the budget management of the Federation the fundamental principles of performance orientation are to be observed, in particular also taking into account the objectives of the effective equality of women and men, of transparency, efficiency and accurate representation of the financial situation of the Federation.”(Article 51, 8). Furthermore, the Austrian legal underpinning of GRB has a number of further provisions on integrating GRB in the Organic Budget Law, integrating it in all stages of the budget process, among others the requirement to set specific performance objectives for gender equality in budget chapters, and measures in the overall budgets in the context of performance budgeting, and mandating regulatory GIAs. Spain: Gender budgeting in Spain has strong legal underpinning. The 2007 Organic Law for Effective Equality Between Men and Women obligates the government to publish a Gender Budgeting Report alongside the annual State Budget. In a legal amendment in 2020, it was made mandatory that the Annual Gender Budgeting Report be incorporated into the general budget.