Gender sensitive budgeting, according to IOM, integrates a gender perspective and tracks how budgets respond to gender equality targets. This report explains that budgets are not neutral; the way that project funds are allocated has a different impact on men and women. Gender sensitive budgeting is subsequently important because it details how men and women are affected by different expenditure patterns. This report outlines the five steps of gender sensitive budgeting. These include 1. Describing the situation of women and girls and men and boys. 2.