This Issues Brief published by the DAC NETWORK on Gender Equality in October 2010 is on the integration of a gender equality perspective into public financial management (PFM) in partner countries. It suggests ways of using the techniques of gender-responsive budgeting (GRB). The Brief makes the case that gender responsive budgeting: is a form of financial management that seeks to ensure an efficient allocation of resources based on the needs identified can offer a win-win situation by both strengthening gender equality and enhancing economic growth but has so far been more about advocacy than action. It is time to implement GRB. This brief introduces the what, why, where and how of both PFM and GRB, outlines opportunities and challenges for implementing GRB, and also includes a comprehensive list of material for further reading. It is part of a series on aid effectiveness and the Paris Declaration principles prepared by the DAC Network on Gender Equality for programme managers and thematic advisors in donor agencies and partner country institutions. Civil society organisations may also find it useful in their discussions with governments and donor agencies.