National and local governments around the world are trying to implement gender responsive budgeting (GRB).Rarely the focus is on local levels and consequently, no sensitive tool is available to measure GRB implementation at the local level.The paper tried to conceptualise some characteristics for the assessment of GRB process at local government units, using Albania as a case study.Based on a literature review (i.e., content analysis) and case studies of seven local government units (municipalities) in Albania, the proposed maturity model for GRB (GRB MM) at the local level is determined.Main characteristic attributes to develop a GRB MM were identified setting the layout for the development of a maturity model to classify stages/levels of GRB implementation as well.
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