This working paper provides thorough information on gender mainstreaming in the budget process. By investigating analytical and technical tools of gender-responsive government budgeting (GRGB), this analysis reveals the main obstacles in the direction and implementation of gender sensitive budgets within developing countries, including gender-biased cultures and lack of gender analysis expertise and gender-disaggregated data in most government organizations. Finally, the article offers a summary of multilateral organizations’ activities in promoting (GRGB) around the world, in both developed and developing countries.