This is one of the sectoral guides that are part of the Gender Management System (GMS) resource kit, a series of publications presenting GMS. GMS is an innovative system developed by the Commonwealth Secretariat for gender mainstreaming. The system is a comprehensive network of structures, mechanisms and processes for bringing a gender perspective to bear on all government policies, plans, programmes and projects. The kit consists of a handbook which presents the GMS in detail; sectoral guides to gender mainstreaming in specific sectors; and resource documents to assist the user in gender analysis, monitoring, evaluation and other aspects of gender mainstreaming. Each sectoral guide also has a corresponding Quick Guide - a short, user-friendly publication presenting the essential points. It is designed for policy-makers, planners, field staff and other government personnel involved in gender mainstreaming, as well as for academic users, NGOs, the private sector and others who have a stake in advancing gender equality and equity.This guide addresses both the concepts and practical steps for mainstreaming gender in the Ministries of Finance of Commonwealth governments. It includes a detailed discussion of changes in the role and influence of Ministries of Finance over the last two decades, and of how gender can be located within the work of those Ministries. It examines institutional and attitudinal barriers to mainstreaming gender within Ministries of Finance, and offers recommendations for action.