the guide also has sections devoted to considerations of genderimpact assessments in public spending and the implications of the lack of genderdisaggregated data clearly explaining such concepts and stating a valid case for their application is important for raising public awareness and provides public servants with instructions and a reference document in response to their frequently asked questions while genderresponsive budgeting is compulsory by law the tools needed to smartly implement it and broader gender mainstreaming are not yet unless there is a legal mandate to conduct gender impact assessments in grb and policy formulation and to collect genderdisaggregated data these tools are typically underutilised or overlooked