The Ministry of Finance carried out a budget analysis for each of these subsectors and supported the relevant line ministries in incorporating gender in budgetary planning, review and execution processes. In order to clearly identify the share of women, children and men in budget allocations, the Ministry of Finance developed gender indicators and collected sex-disaggregated data on the beneficiaries of public sendees within five govemorates. An expert group comprising representatives of the Ministry of Finance, Ministiy of Economic Development, the National Council for Women, the Institute of National Planning and UNIFEM developed a training manual on GRB in 2007 that was translated into a training curriculum. Morocco first implemented a decentralised, results-based and performance-oriented budget approach in 2002: this structural budget reform presented an opportunity and strategic point of entiy for GRB.