This paperGender-responsive budgeting (GRB) presents an analytical and critical review Accountabilitylocal governance andof the implementation of gender-responsive budgeting (GRB) in theSerbiaNovi Sad case study City of Novi Sad betweenGender-responsive budgeting (GRB)local governance applications 2018 and 2025. GRB is recognized globally as a strategic tool for achieving gender equality through the integration of gender perspectives in all phasesBudget cyclegender integration across stages of the budget cycleBudget cycle. Although formally introduced in SerbiaSerbia through the 2015 Budget System Law, the practical realization of GRB at the local level remains inconsistent and often symbolic. Through qualitative and quantitative analysis of budget documents—including budget decisions, justifications, final accounts, and implementation reports—the study explores the extent to which GRB principles have been operationalized in Novi Sad. It examines budget programs with explicit or implicit gender components, evaluates allocated and executed funds, and assesses institutional mechanisms supporting GRB. The findings indicate gradual progress in the number and financial scope of gender-responsive programs. However, the lack of gender-disaggregated indicators, insufficient evaluation practices, and limited intersectoral coordination undermine the effectiveness of GRB. The study concludes that despite formal compliance, Novi Sad’s approach to GRB remains largely declarative. Recommendations include enhancing institutional capacities, improving transparency, introducing gender impact assessments, and strengthening civil societyCivil society participation. GRB, when implemented genuinely, has the potential to not only improve the efficiency of public finances but also to foster more inclusive and equitable local development.