Tirpak et al (2010) recommend that, given the contextual nature of adaptation, adaptation financing should only be counted for projects that are directly linked to or emerge from climate vulnerability or impact assessments, a recipient country adaptation planning document, a climate risk screening or another study on climate risk. This is significant given budget support may become a more prominent funding approach to deliver climate-related ODA as support continues to move towards programmatic forms. One way to track any climate-specific elements of general budget support would be to request recipient governments to report their GBS spending ex-post, and classify how the funds were used according to specific sectors and themes. If such data could be provided, GBS could be incorporated into any ex-post analysis on climate finance flows to recipient countries.