Budgeting which takes into account equality between men and women and is the application of gender mainstreaming in the budgeting process. This involves evaluating budgets from a gender perspective, which means taking the question of gender into account at all phases of the budgeting process in order to achieve equality between men and women. This results in the fairer redistribution of finances on the principle of equal access to the utilization of the financial resources that society has created to safeguard the needs both of women and men.