The Cabinet Secretariat is an important government body in India that functions as the administrative and coordinating agency for the Cabinet of India. It provides secretarial assistance to the Cabinet Committees and assists in the preparation of the agenda for Cabinet Meetings. Additionally, the Cabinet Secretariat also plays a role in the allocation of financial resources to the Ministries.

1. Preparation of agenda for Cabinet Meetings:
The Cabinet Secretariat is responsible for assisting in the preparation of the agenda for Cabinet Meetings. This involves identifying the key issues and topics that need to be discussed by the Cabinet. The Secretariat works closely with the Prime Minister's Office and the various Ministries to gather relevant information and reports, and compile them into a comprehensive agenda for the Cabinet Meetings. This ensures that the Cabinet Meetings are well-informed and focused on important matters.

2. Secretarial assistance to Cabinet Committees:
The Cabinet Secretariat provides secretarial assistance to the Cabinet Committees. Cabinet Committees are smaller groups of ministers formed to discuss and make decisions on specific policy issues. These committees play a crucial role in the decision-making process of the government. The Secretariat supports the functioning of these committees by providing administrative support, organizing meetings, maintaining records, and facilitating communication between the committees and the relevant Ministries. This ensures that the Cabinet Committees can effectively carry out their responsibilities.

3. Allocation of financial resources to the Ministries:
The Cabinet Secretariat also plays a role in the allocation of financial resources to the Ministries. This involves reviewing and analyzing the budget proposals submitted by the Ministries, and making recommendations to the Cabinet on the allocation of funds. The Secretariat ensures that the allocation of resources is in line with the government's priorities and objectives. By overseeing the allocation of financial resources, the Cabinet Secretariat helps to ensure efficient and effective utilization of funds by the Ministries.

In conclusion, the correct answer is option 'C' which states that the functions of the Cabinet Secretariat include the preparation of agenda for Cabinet Meetings and secretarial assistance to Cabinet Committees. While the allocation of financial resources to the Ministries is not explicitly mentioned, it is an important function performed by the Cabinet Secretariat.