The subject of this analysis is the budget process in the Republic of Macedonia (RM), with emphasis on the reforms of budget policies in terms of gender equality and determining entrance points for integration of the gender into the budgeting process. The analysis focused on reviewing the Budget of RM for 2009, 2010 and 2011, with a description of the budgeting process and a review of the reforms of the budget process towards the implementation of programorientedbudgeting.