Gender budgeting aims to promote development and empowerment of girls and women through equal distribution of resources by providing equal opportunities for all. The participation of women in different sectors are increasing but the women are still now face various forms of vulnerability, discrimination, harassment, violence and abuse. They are neglected due to social prejudice and exploited physically, mentally, socially, economically and emotionally also. Gender Budgeting is a tool which can be used to address these issues through planning and budgeting. The paper analyzing gender budgeting in Odisha with focus specifically on higher education. Data were collected from secondary sources from the year 2019-20 to 2023-24. Governments total allocation of gender budget in higher education, gender specific allocations, Gender Parity Index in higher education are the major focus of the paper. The Gross Enrolment

Ratio (GER) in India gradually decreasing according to the increased level of education. The participation of women in educationless than men. It emphasizes the need for implementing Gender Budgeting in higher education in Odisha with analytical planning and purpose to address gender disparities effectively.

Highlights

• Gender Budgeting is not a separate budget. It is a tool for gender mainstreaming by analyzing various economic policies of the government from a gender perspective.
• The number of students, both boys and girls enrolled in Primary level in India is not equal with the number of students enrolled in Higher Education. Even their number also decreased gradually in comparison to the increased level of education.
• Odisha introduced the process of Gender Budget statement from the FY 2012-13.