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This guide, written by a practitioner and a veteran of international institutionalism, provides background information on gender-responsive budgets including: a definition, a description of what these initiatives entail, and a map showing the countries where work has taken place to date with examples of the diversity of experiences. It also provides the different rationales for undertaking the exercises. Gender advocates and policy-makers will find the treatment of practical issues involved in implementation invaluable, such as the discussion on situation analysis, identifying key stakeholders and their potential roles, as well as issues affecting the sustainability of these initiatives to be invaluable. Case studies are also included with suggestions on how to access resources. The guide is not to be read as a blueprint for implementing a gender-responsive budget. Rather, the publication aims to provide practitioners, politicians and policy communities with the basic information needed to understand gender-responsive budgets and to start initiatives based on their own local situations. Engendering Budgets is part of the Commonwealth's contribution to the global goal of gender equality, and it is hoped that it will prove useful to those already involved in or considering work on gender-responsive budgets.