This memorandum of issues seeks to contribute to the on-going process of providing policy proposals on climate change mainstreaming during the debate on the budget framework paper. The memorandum has been prepared by the Advocates Coalition for Development and Environment (ACODE) and is based on an elaborate consultative process involving the National Planning Authority (NPA), Climate Change Department (CCD) and the Parliamentary Committee on Climate Change. We believe that this memorandum will make a significant contribution to the debate of the 2020/2021 national budget process.