September 2022

Budgeting for the SDGs

A handbook, country case studies and sample terms of reference to help countries design and implement SDG budget-related reforms


Nohman Ishtiaq

Peter Middlebrook

Gábor Péteri

Suren Poghosyan

Clay Wescott


UNDP Sustainable Finance Hub

Document Type

Tools and guidelines


Africa Asia



The Americas

Building Block

Assessment and diagnostics

Financing strategy

Monitoring and review


#BudgetTagging #PolicyReform #B4SDGs

Tools and guidelines


Budgeting for the SDGs

Governments implement their policies for sustainable development through public budgets. Public spending decisions are undertaken as part of the annual budget cycle, from the strategic budgeting processes to formulation and approval to execution, monitoring, audit and evaluation. Transparency, accountability and public participation ensure that public monies are well spent per the policy priorities.

This modular handbook provides technical guidance for practitioners to align SDGs in the budget cycle. This handbook has four modules: 

  1. Entry points and sequence of budgeting for the SDGs reforms, 
  2. Linking the SDGs to strategic budgeting processes,
  3. Tracking SDG budgets, and 
  4. Local budgeting for the SDGs. 

There is a companion piece on the Origins and Practices of SDG budgeting and a sample terms of reference to provide further country studies and templates to design and implement SDGs reforms and budgeting process.