This report summarizes the findings of the Nigeria Agriculture Public Expenditure Review (NAGPER). The NAGPER was undertaken to achieve four main objectives: (i) establish a robust data base on public expenditure in the agricultural sector; (ii) diagnose the level and composition of agricultural spending in the recent past; (iii) understand the budget processes that determine resource allocation in the sector; and (iv) draw preliminary policy recommendations for agriculture. These objectives are admittedly modest.