The correct answer is independent provisions for women in the general budget. Explanation & Key Takeaways: Gender Budget • Gender Budgeting is concerned with gender sensitive formulation of legislation, programmes and schemes; allocation of resources; implementation and execution; audit and impact assessment of programmes and schemes; and follow-up corrective action to address gender disparities. • A powerful tool for achieving gender mainstreaming so as to ensure that benefits of development reach women as much as men. • Does not seek to create a separate budget but seeks affirmative action to address specific needs of women. • Monitors expenditure and public service delivery from a gender perspective. • Entails dissection of the Government budgets to establish its gender differential impacts and to ensure that gender commitments are translated into budgetary commitments. The Five-Step Framework for Gender Budgeting • Step 1: An analysis of the situation for women and men and girls and boys (and the different sub-groups) in a given sector. • Step 2: An assessment of the extent to which the sector’s policy addresses the gender issues and gaps described in the first step. • Step 3: An assessment of the adequacy of budget allocations to implement the gender-sensitive policies and programmes identified in step 2. • Step 4: Monitoring whether the money was spent as planned, what was delivered and to whom. • Step 5: An assessment of the impact of the policy/ programme/scheme and the extent to which the situation described in step 1 has changed. Gender Budgeting in India • Gender Budget Statement (GBS) was first introduced in the Indian Budget in 2005-06. This GB Statement comprises two parts– • Part A reflects Women Specific Schemes, i.e. those which have 100% allocation for women. • Part B reflects Pro Women Schemes, i.e. those where at least 30% of the allocation is for women.