This document is intended as a guiding tool for AU member states and other stakeholders in their efforts to track and report on Government Expenditures for Agriculture as well as to strengthen the efficiency and effectiveness of budget planning, execution and management in the sector. It will facilitate comparable tracking and periodic reporting, and as well contribute to show casing country progress towards compliance with the 10% target. Furthermore, this Guidance Note will facilitate strengthening evidence based investment and policy rationale around establishing and managing appropriate expenditure levels and their prioritized composition, which will need to be determined on a country basis. The Note, presented as part of the set of guidelines for supporting CAADP implementation, will also contribute to an increased focus on securing value for money and strategic and sustainable impacts of government spending in the agricultural sector.