The Guide on Mapping State Budgets to the SDGs provides State Governments with a practical framework to connect public spending with development priorities and measurable outcomes. Developed by NITI Aayog with technical support from UNDP and Comptroller and Auditor General of India (CAG), the Guide sets out a step-by-step methodology for SDG Budget Tagging, enabling States to identify, track and optimise expenditure aligned with the Sustainable Development Goals. It covers key design principles, institutional responsibilities, accountability mechanisms and integration with existing financial management systems, as well as green, climate and gender budgeting. Drawing on experiences from Indian States and international practices, the Guide aims to strengthen evidence-based planning, transparency and accountability, helping translate India’s SDG commitments into more effective public expenditure and development results.