Adaptation finance tracking is capturing the financial flows associated with adaptation. It can indicate how much is being spent on adaptation, where funds are going to and whether spending matches allocated budgets. Thus, adaptation finance tracking can provide useful information for decision-making, but it does not provide information on the achievements resulting from the invested funds. Accordingly, it can complement, but not substitute, M&E of actions and outcomes. Adaptation finance tracking can be applied domestically  as well as internationally, for instance by developed countries to report on the goal to mobilise USD 100 billion yr-1 by 2020 in climate finance . Data on adaptation finance can be used alongside information on planning and implementation to assess adaptation progress .
IPCC
Climate Change 2022: Impacts, Adaptation and Vulnerability
IPCC Report