By means of report No. DFOE-SOC-IF-00021-2018, of December 5, 2018, based on the Operational Audit carried out by the Office of the Comptroller General of the Republic, on the effectiveness of the preparation for the implementation of the Sustainable Development Goals (SDGs), with emphasis on gender (SDG5), the National Institute of Women (INAMU) was instructed to implement a methodology for the estimation of public resources aimed at addressing gender equality, so that periodic annual information on these resources is maintained (provision 4.8.). Given the above, in 2019 the 'Methodology for the estimation of investment in gender equality of the Costa Rican State for the fulfillment of SDG5' was proposed and two reports were made based on the reports of the estimates of investment in equality provided by institutions with commitments in the National Policy for Effective Equality between Women and Men in Costa Rica (PIEG) and the National Policy for Care and Prevention of Violence against Women of All Ages (PLANOVI). These reports are made based on the implementation of targets committed annually in the policy action plans.  To strengthen and improve the methodology implemented, INAMU recommended to the controlling body, within the framework of its report on compliance with provision 4.8, that a second phase be continued that contemplates the issuance of guidelines on budgeting in equality and women's rights, which supports the defined methodology and makes it possible to extend it to the entire State. This second phase would contemplate the following actions: 1. Preparation and formalization of guidelines of the Ministry of Finance and its General Directorate of National Budget (DGPN) for the identification of public budgets in equality. 2. Preparation and formalization of guidelines of the Institutional Operational Plans (POI) for the articulation of equality plan-budget. 3. Preparation of final methodology proposal.  It was also recommended to convene the commission established by Law 8131 of the Financial Administration of the Republic and Public Budgets, composed of the Ministry of Finance, Ministry of National Planning and Economic Policy (MIDEPLAN) and the Technical Secretariat of the Budgetary Authority (STAP), with the participation of INAMU and the Comptroller General of the Republic, to coordinate the second phase and carry out the following actions: � Define the guidelines, parameters and criteria that guide the process of disaggregation, quantification and measurement of investment for equality. � Manage its formalization and sustainability through the issuance of guidelines and circulars of the governing and supervisory bodies of planning and public budgeting. � Develop guidelines that declare the obligatory nature of the investment report for equality and define how to achieve the articulation of the plan-budget in equality by the competent institutional bodies. � Develop a set of instruments and criteria that guide institutions on how to estimate expenditure, so that this allows obtaining higher quality data with standardized criteria, taking into account the results of the first phase of the methodology. These guidelines should include working guides for institutional budget units and analysts of the DGPN and STAP. � Request MIDEPLAN, through the Department of Monitoring and Evaluation, to prepare reports on the beneficiary population disaggregated by sex, which responds to the methodological guidelines to be carried out by MIDEPLAN and the Ministry of Finance. Likewise, institutions that have targets inscribed in the National Plan for Development and Public Investment (PNDIP), as a basic requirement, are requested to disaggregate by sex and that at the same time this information feeds the reports of SDG 5. � Request from the National Statistics System (SEN), the guidelines referred to the disaggregation by sex and request the administrative records that this instance requests from the institutions. � Create a high-level political negotiating table, with the key institutions involved in the planning and budgeting processes, to explain the commitments that will be assumed and make key decisions that direct the implementation of the second phase.  In January 2022, the Ministry of Finance begins with a technical cooperation with the International Monetary Fund (IMF) and the Council of Ministers of Finance of Central America, Panama and the Dominican Republic (COSEFIN), for the implementation of the budget with a gender focus within the Management for Results in Development (GpRD) model. This process is being led by a technical team, made up of officials from the DGPN and STAP, with the participation of representatives of INAMU, officials from the Technical Secretariats of the PIEG and PLANOVI policies.  As a result of this process, a technical table would be formed with different actors from controlling entities and responsible for issuing guidelines that allow the development of a model that allows the Costa Rican state to have a budgeting with a gender focus in public institutions.  There is no defined work schedule yet for the implementation of gender budgeting in the country.