External control of gender budget implementation: Experience of the Audit Office of Andalusia López‐Hernández, Antonio Manuel Romero-Ramos, Laura Flórez Parra, Jesús Mauricio López Pérez, María Victoria Auditing Andalusia Gender Since the passing of Law 18 in 2003, the autonomous community of Andalusia has been implementing budgeting with a gender perspective, with the aim of correcting inequalities affecting women. The Andalusian Audit Office (AOA) analysis of the gender budgeting (GB) model applied concluded that the degree of integration of a gender perspective is insufficient. The impact of the various programmes aimed at equality have not been assessed, the objectives were too generic and homogeneous indicators are needed. 2024-01-22T10:38:40Z 2024-01-22T10:38:40Z 2023-03-10 journal article López-Hernández, A. M., Romero-Ramos, L., Flórez-Parra, J. M., & López-Pérez, M. V. (2023). External control of gender budget implementation: Experience of the Audit Office of Andalusia, Public Money & Management, 43:6, 559-566. https://hdl.handle.net/10481/87073 10.1080/09540962.2023.2185416 eng embargoed access Taylor and Francis Group