In 2003 the Andalusian parliament passed a law obliging the regional government
to use public budgets to achieve real equality between women and men. This led to the introduction
of the Andalusian Gender Budgeting practice, an experience that is now well established
and continuously improved through evaluations of its implementation, continued political commitment
and the leadership of the institutions involved. This article discusses the main characteristics
and most innovative elements of the gender budgeting experience implemented by the Regional
Government of Andalusia. Since the Andalusian experience has been researched on previous
occasions, this paper focuses on developments in the practice in recent years, particularly
regarding the evaluation of its implementation, formulated through gender budgeting audits.
Analysis of the Andalusian case sheds light on the elements which the Regional Government of
Andalusia considers essential for the success, maintenance and consolidation of the experience.