Gender mainstreaming has been the central political strategy for achieving a gender equal society for the Swedish Government since the 1990�s. This entails including a gender equality perspective in all decision-making, at all levels and at all stages of the process, by the actors that normally participate in decision-making. Gender budgeting is an application of the gender mainstreaming principle in the national budget process.  Gender Budgeting is seen as a strategic tool to progress on gender equality objectives by the Swedish Government. The budget process and the Budget Bill are of central importance in realising the Government's policy and consequently it is important to conduct budget work so that effects and consequences for gender equality are considered in decisions concerning focus and distribution of resources. Gender budgeting should be applied to ensure priorities and allocation of resources to the greatest extent possible promote gender equality and make a tangible difference to people's everyday lives, in the short or long term. This is a matter of justice, but it is also an important condition for economic growth and development of the labour market and welfare. To achieve a central government budget that contributes to gender equality this perspective must be considered at as early a stage as possible, and in all parts of the budget process. Gender budgeting is a means to make gender equality an active part of solving challenges in society.    In 2014, the Swedish Government decided to enhance gender mainstreaming in the budget process, as a strategic tool to support the newly formed feminist government political agenda. The Government then initiated a method development and capacity-building project for enhanced gender budgeting within the Government Offices. The purpose of the project was to strengthen the application of a gender equality perspective in the budget process, with the objective that policy reforms should be implemented with a gender-responsive approach. The budget bill should reflect the objectives and commitments of the feminist ambitions of a feminist government.    As a result of the gender development project in 2014-2015, the Ministry of Finance now issues specific instructions on gender budgeting at all stages of the preparation of the Budget Bill in its yearly budget circular. Firstly, an ex-ante gender equality impact analysis is mandatory at the initial drafting stage of reforms and policy proposals. If a proposal is deemed to have a possible impact on gender equality, this analysis must be presented to the Ministry of Finance, when the proposals are put forward for budget allocations consideration. The budget circular also calls for a gender equality analysis when policy results are presented in the Budget Bill. Moreover, a gender equality impact analysis is required when the government presents new policy to the Parliament in the Budget Bill. The budget circular also demands that statistics on individuals is presented disaggregated by sex, as well as analysed from a gender equality perspective. In addition, the budget circular includes instructions to revise existing indicators used for policy monitoring, and develop new indicators as needed, to ensure the inclusion of a gender equality perspective. To support the ex-ante analysis, a specific and tailor-made methodology has been developed. In addition, the Gender Equality Division conducts trainings on gender budgeting in the Government Offices.