Law No. 28,983 on Equal Opportunities between Women and Men of 2007 is Peru’s first instrument to establish the Ministry of Economy and Finance’s obligation to incorporate the gender perspective in the public budget per current budgeting procedures.

In this context, General Law No. 28,411 on the National Budget System was amended twice due to the high level of interest in this matter. The first amendment was made through Law No. 28,750, published on June 3, 2006, for the addition of paragraph 47.4 to article 47, establishing that “In the budgetary evaluation of the execution of the Public Sector’s budget, public entities shall incorporate in the analysis its impact on gender equality policies”. The second amendment was made in January 2011, through Law No. 29,083, which was published on September 12, 2007, to add paragraph 47.5 to that same article, establishing the incorporation of the gender approach as an analysis criterion for the evaluations of the National Public Investment System (SNIP) related to productive projects and projects to increase access to markets, loans, employment, and basic social services in the areas of education, health, and justice.

In 2008, the then Ministry of Women and Social Development and the United Nations Development Fund for Women –  UNIFEM (currently UN Women) signed a Letter of Understanding to build the capacities of officials from the central Government and regional and local governments. In 2010, the then Ministry of Women and Social Development (IMIMDES), now known as the Ministry of Women and Vulnerable Populations, with support from UN Women, developed a manual for the incorporation of the Gender Approach in Public Budgets. In 2012, that same Ministry published a document entitled “Promoting the Incorporation of the Gender Approach in the Public Budget”, which includes a summary of the normative framework to promote the incorporation of the gender approach in Peru’s Public Budget and the main achievements and limitations in its application.

On the other hand, since 2011, the Ministry of Economy and Finance added an article to the Multiannual Budgeting Programming and Budget Formulation Guidelines that refers to the identification of the main gender gaps to prioritize expenditure as a criterion to determine the allocation of resources for the achievement of its institutional objectives.

In 2018, the General Comptroller’s Office of the Republic conducted a performance audit on the level of preparedness of the Peruvian government for the implementation of the Sustainable Development Goals, with a focus on SDG 5, “Gender Equality”, for the period from January 1st, 2016 to June 30, 2018, which makes Peru one of the few countries subjected to an audit of these characteristics.