Decree No. 24/2026 on the alignment of the responsibilities, powers, and sectoral oversight of the National Fund for Sustainable Development, a public fund referred to as FNDS or FP, with the current institutional framework governing the areas of Land, Environment, and Forests.

This Decree aims primarily to redefine and adapt the institutional mandate, functions and governance framework of the National Fund for Sustainable Development (FNDS, FP) to the current context of the sectors of land, environment and forests in Mozambique. The decree clarifies FNDS central role in mobilizing, managing and channeling financial resources—including bilateral and multilateral funding—towards sustainable development initiatives. It emphasizes the Fund’s function in promoting and financing programmes and projects related to environmental management, climate change mitigation and adaptation, desertification, biodiversity conservation, sustainable forest management, land administration and territorial planning, as well as supporting research, technological transfer and sustainable investment initiatives. In addition, the decree seeks to strengthen the operational, financial and institutional capacity of the FNDS by establishing its competences, governance structure, and oversight mechanisms. It provides for instruments to facilitate access to financing (including for forestry and agricultural value chains), promote public-private partnerships, and enhance resource mobilization. At the same time, it defines the system of sectoral and financial supervision, organizational bodies (Board of Directors and Supervisory Board), financial management rules, revenue sources (including environmental taxes, fines, and donor funding), and accountability mechanisms such as auditing and reporting.