Agricultural expenditure is critical tothe transformation of the agricultural sector in Nigeria.Yet spending on agriculture remains at low levels in spiteof the sector’s huge potential for wealth creation,employment generation, and poverty reduction. This report isa summary of the findings of the Nigeria agricultural publicexpenditure review (AgPER) at the federal and subnationallevels. The main objectives of this review are to (1)examine the extent to which the size and composition ofpublic spending on agriculture is consistent with nationaland subnational agricultural policies and developmentpriorities, (2) analyze the efficiency and effectiveness ofpublic resources allocated to agriculture, (3) understandthe cross-tier fiscal and planning relationships between thefederal government and subnational governments, (4) developa database of public agricultural expenditures at thefederal and subnational levels, and (5) providerecommendations on how to improve the efficiency andeffectiveness of public agricultural spending to advanceNigeria’s Agricultural Transformation Agenda (ATA). Inaddition to the federal-level analysis, the review analyzesagricultural public expenditures in three case study states:(1) cross river, (2) Niger, and (3) Ondo, and three casestudy local government areas (LGAs): (1) Akamkpa, (2)Wushishi, and (3) Odigbo. The analysis at the federal levelcovers the period 2008-12, while the subnational-levelanalysis covers the period 2000-12.