Here I make a distinction between “impact” and “incidence”. Impact is the initial effect of where the dollars go. Incidence is the long-term effect of how the money was used and who has benefited.
For example, if you had a maternal and child health clinic that was hypothetically staffed all by men--not too likely, but just as a hypothetical--the initial impact of that would be that all the dollars would be spent on salaries for men and equipment and so forth.
But the incidence of that might be, one would hope, an important benefit to women and children.
So the gender impact can be different from the gender incidence.