Policy Paper 34 | The Sustainable Development Goals in the budgetary process of Local Authorities

The 2030 Agenda and its 17 Sustainable Development Goals (SDGs) are relevant to local strategic development for several reasons. The 2030 Agenda offers a global action plan for sustainable development, with targets that can be localized and adapted to the specific realities of each municipality. An integration of the SDGs in strategic planning starting at the definition of strategic priorities and aligning them with the existing munic- ipality planning instruments, ensures that public resources are used efficiently and effec- tively, contributing to the achievement of the SDG targets. In the budget process, the integration of the SDGs can be done by including these in the budget formulation and decision-making process, which means that each budget proposal should explicitly indi- cate its relationship to the SDGs, detailing the expected impact and monitoring indicators. This paper proposes a conceptual framework that integrates the SDGs in all phases of the budget process, from the definition of the strategy to the evaluation of the results. This framework facilitates the implementation of effective public policies and contributes to the fulfilment of the SDGs at the municipal level.

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