This draft methodology was commissioned by the United Nations Development Programme (UNDP) Low Emission Capacity Building (LECB) project to provide guidance to developing countries interested in designing and/or enhancing integrated public and private expenditure reporting and planning systems for mitigation.

The goal is for countries to be able to own a full picture of what has happened and what may happen in terms of financial flows for mitigation, with a view of building credible mechanisms/capacities to Monitor, Report and Verify (MRV) a host country’s mitigation efforts and improve transparency and accountability.