Gender budgeting in Indonesia was nationallyimplemented in 2009 and locally administered in 2011. Capacitybuilding and technical assistance for its implementation hasconducted since 2010. This study evaluates the ability on genderanalysis of regional work unit in North Sulawesi, Indonesia. TheHuman Development Index of North Sulawesi Province in 2010 is75.68, the Gender-Related Development Index is 76.91, and TheGender Empowerment Measure is 65.96. So, there is a gapbetween Gender-related Development Index and The GenderEmpowerment Measure (10.95). Using the content analysis ofGender Analysis Pathway and Gender Budget Statementdocument, it is found that most of North Sulawesi regional workunits have the capacity to do gender analysis. Unfortunately,they do not have the capacity to formulate performanceindicators. Their inabilities will affect on unclear indicator toassess program performance.Keywords—gender budgeting; gender equality; gender equity;gender gap; Indonesia