This resource book lists out the absolute and concurrent rights and associated functions of the local government based on schedule 8 and 9 of the Constitution of Nepal.  Main activities under the jurisdiction of the local government are grouped into five major sectors and 25 sub-sectors and corresponding SDG Goal No is given to each activity for budget coding in the software. This resource book helps local government officials to understand which activity falls under which Sustainable Development Goal and assign a SDG budget code.