The General Secretariat of Budget and Expenditure makes a first validation of the report, providing a provisional list of expenditure programmes with “a clear gender impact” and a first draft of all EPGRs, which constitutes the first draft of the GIR. The Secretariat also validates the following reports and produces a third draft of the GIR. The Technical General Secretariat of the Equality Ministry and the Budget General Directorate receive the first draft of the GIR, validate the tasks, update each EPGR with accurate comments and produce an updated draft of the GIR. The General Secretariat of Budget and Expenditures conducts the final validation and editing tasks, producing the final GIR of the National Budget, and sends it to the Spanish parliament.