The correct option is A Allocation of funds, resources and responsibilities based on gender.
Explanation:
Gender Budgeting is a powerful tool for achieving gender mainstreaming to ensure that benefits of development reach women as much as men. It is not an accounting exercise but an ongoing process of keeping a gender perspective in policy/ programme formulation, its implementation and review. GB entails dissection of the Government budgets to establish its gender differential impacts and to ensure that gender commitments are translated into budgetary commitments.