The Minister of Finance has ultimate responsibility for all aspects of the Budget process, including decisions to incorporate gender budgeting. Amongst officials, responsibility for practically implementing gender budgeting is joint between the Treasury and the Ministry for Women. The Treasury is the lead economic and financial advisor and supports the Government�s annual budget process, as instructed by the Minister of Finance. The Ministry for Women is the Government�s principal advisor on improving the lives of women and girls in New Zealand, and provides the gender lens and understanding to underpin gender budgeting together with Treasury.