Though the United Nations adopted the Agenda-2030 and the Sustainable Development Goals (SDGs) in 2015, progress in implementing the agenda and related goals has fallen short of expectations. Even though Agenda-2030 embraced the AAAA for sustainable financing, most of the UN Member States have yet to integrate SDGs into their policies, plans, budgets and monitoring and evaluation systems. As a result, in many countries, goals are not being met.

Based on the reviews of various evaluations and studies from different countries, this background note documents challenges, provides lessons based on different contexts and how to manage change and the issues of capacity building, and lists the emerging Budgeting for SDG practices from various cases studies. This document is to be read in combination with the the modular handbook on Budgeting for the SDGs.