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This paper reviews the literature on the links between public expenditure and gender responsiveness and outlines a number of gender-responsive expenditure management (GRPEM) reforms that could be taken forward by low-capacity states. The guide begins with a definition of GRPEM in the broader context of government policy, and outlines typical approaches to GRPEM, along with country examples of real-world experience.

The paper also addresses the reality of budget reform in low-capacity countries in order to discuss how GRPEM can best work in practice in these contexts, provides recommendations for how a ministry of finance or planning can begin to integrate gender considerations into public expenditure management systems as well as an annotated bibliography of key literature to guide further reading.