The gap between gender equality policies and gender responsive budgeting is still ....in Indonesia’s public finance (Sopanah,2004). This brings negative impacts to the society, in particular women, because the proportion of public expenditure for women’s interest is still very low (less than 5% of total budget). Such condition requires the commitment of the Government to realize gender equality by mainstreaming gender perspective on various mechanism, policies and budgeting. This research aims to analyze the integration of gender responsive budgeting in regional expenditure at Department of Health in Makassar Municipality in 2014. This research used qualitative methods of which the primary data were collected through in-depth interview and documentation. The result indicated that the allocation of gender specific budgeting was 4% with 26 posts and allocation of gender equality budgeting was 3% with 3 posts. Meanwhile general gender mainstreaming budgeting was unavailable or 0% of total direct expenditure at the Department of Health. There were several obstacles in implementing gender responsive budgeting at the Department including the obstacles on policies, structural and cultural. Therefore, this research suggest to the national and provincial governments to actively do socialization and campaign on the implementation of gender responsive budgeting within planning, budgeting, implementation, monitoring and evaluation. It is also necessary to provide trainings for Regents/Mayors and Head of all Departments on this matter. Keywords: Gender Responsive Budgeting, Regional Expenditure (APBD) Analysis.