Consider the following statements about Gender budgeting:
I. Ministry of Women and Child Development is the nodal agency to implement strategy of gender budgeting.
II. Gender budgeting is a process to plan between women and men.
III. Gender budget cells are formed within ministries and departments to strengthen gender budgeting processes. Which of the statements given above is/are not correct?

Statement 1 is correct - The Ministry of Women and Child Development (MoWCD) as the nodal agency has adopted the mission strategy of ‘Budgeting for Gender Equity to ensure that government budgets are planned according to the differential needs of women and men and accordingly prioritized. Hence, Statement 2 is not correct - Gender Budgeting is concerned with gender-sensitive formulation of legislation, policies, plans, programmes and schemes; allocation and collection of resources; implementation and execution; monitoring, review, audit and impact assessment of programmes and schemes; and follow-up corrective action to address gender disparities. Statement 3 is correct - In the Gender Budget Statement of 2019-20, 30 Ministries/Departments reported having schemes with women's component, amounting to approximately 5% of the total Union Budget. Furthermore, 57 Ministries/Departments have formed Gender Budget Cells to institutionalize and strengthen gender budgeting processes. During the last 3 financial years, over 4500 Government officials have been trained under this Scheme.