The Budget is the most important policy instrument of government that reflects its commitment to fulfill specific goals and priorities. It determines whether or not and the extent to which different groups of people such as women and men, girls and boys will benefit from the services provided by the state through public intervention. In other words, the budget process sets spending and revenue patterns for all sectors of Government, results in the implementation of broad economic choices and priorities and affects income distribution and social change within the country.

Forum for Women in Democracy (FOWODE) conducted a gender analysis of the 2008/2009 Financial Year National Budget Speech. 

 Government may be committed to gender equality but it is through the budget that "real commitment" is gauged. Forum for Women in Democracy (FOWODE) believes that all development initiatives must clearly show benefits for women and men and that a gender perspective should be integrated in policies, programmes and budgets. Only then can the government show accountability for gender equality and women

The snapshot analysis explores two sides of the budget, the revenue side (taxation) as well as the expenditure side. The analysis follows the format of the budget speech, reviewing the budget priorities and then the proposed tax measures. The budget speech highlighted a number of genders sensitive issues which the government proposes to embark on the FY 2008/09. This is a good gesture on part of government to addressing gender inequality and also promote equitable distribution of resources . The budget however remained silent on a number of gender issues that have persistently not been addressed in the budget. Both the strength and weakness in the budget speech in addressing gender issues are the highlight of FOWODE's gender analysis report.