Gender Inequality and Budgeting ✒ Salil Saroj State-level gender budgeting efforts in India represent a diverse set of approaches, with models in some states, such as Madhya Pradesh, mimicking the national model through their use of gender budget statements. Karnataka, an early adopter of gender budgeting, has set up a gender audit process. In Kerala, the 2017–18 Gender and Child Budgeting plan calls out two target areas: (1) skill development, employment generation, and livelihood security with a priority to vulnerable women; and (2) preventing violence against women. To achieve these goals, the budget includes planned allocations aimed at supporting entrepreneur‑ ship, skills training and development, childcare, and gender-friendly infrastructure, among other programs. Civil society organizations have played an essential role in sustaining gender budgeting work in India at both the national and sub national levels. The Centre for Budget and Governance Accountability analyzes national government budgets and processes, while state-level budget groups work to include gender perspectives in the budget process. Donor support has immensely helped to develop and sustain gender budgeting in India. Salil Saroj. e.mail id: [email protected] A TO Z INDIA ● JULY 2021 ● PAGE 8