Part One of the report looks at how the UN is funded, by whom, and through which modalities, based on the most up-to-date official data sources. Chapter 1 is focused on the  revenues of the UN system, while Chapter 2 is focused on the  expenses of the UN system, and where these resources are allocated: geographically, by country income-level, and by SDGs, among other parameters. Chapter 3 is a contribution from the United Nations System Chief Executives Board for Coordination (CEB) Secretariat, on the implementation of the ‘Data Cube’ initiative (2022-2025), aiming to improve the quality of financial data reported to the CEB.

Part Two of the report, called Marketplace of ideas, frames the ‘bigger picture’, emphasising the need for better quality funding to achieve quality results, and discussing the unprecedented funding challenges facing global development. Voices from practitioners at the country level, academia, UN senior leadership, and the World Bank give a sense of prevailing challenges and opportunities, and the part concludes with a look at progress on the UN Funding Compact at country level.