C2629.MR21.K13 - Utilization of Immediate Response Account
KPI NAME
Utilization rate of IRA
NEW OR EXISTING KPI
New KPI
INDICATOR CODE
C2629.MR21.K13
RESPONSIBLE DIVISION
PPGE
MR OUTPUT
2.1. Emergency coordination and preparedness
PURPOSE
The purpose of this KPI is to measure how effectively the Immediate Response Account (IRA) is utilized to support rapid emergency response operations.
CALCULATION FORMULA
Result KPI = ( ∑ Approved IRA Advance Amount / ∑ IRA Funds) X 100
Where:
"Approved IRA Advance Amount" includes all advances formally approved within the reporting calendar year.
"Total IRA Funds" includes:
Carry over from previous year (opening balance IRA amount)
Directed contributions to IRA
Advance repayments
Internal WFP fund transfers to IRA
Other adjustments (e.g. currency exchange rate adjustments, interest earned, return of grant unspent balances from CSP to IRA
CALCULATION STEPS
Reconcile the IRA account to ensure:
No pending of advance repayment transactions in document type “AV”.
All directed contributions are correctly posted to the IRA account in line with the partnership report.
All adjustments submitted by WFP Finance (CFO) are posted completely.
Filter transaction with document type “SA”, to include only those relevant to IRA.
Calculate total approved IRA advances:
∑ the values of document types “AV” and “VA” of all document dates within the reporting calendar year.
Calculate total IRA replenishments:
∑ the values of document types “RP”, “SA” (IRA-related only), and “KA” of all document dates within the reporting calendar year.
Calculate IRA utilization rate:
Divide the total value of IRA advances by the total value of IRA available funds (including opening balance at 1st of January).
Where:
"AV" = Advance (Allocation)
"SA" = Direct contribution and other revenue (Replenishment)
"RP" = Repayment (Replenishment)
"KA" = Other adjustments (Replenishment)
DATA SOURCE
Data is available from WFP System for Transactions Management: WINGS transaction FBL3N 'G/L Account Line Item Display'
DATA COLLECTION METHOD
Data is collected from CFO weekly reports
AUTOMATION
N/A
BASELINE VALUE
50%
ASSUMPTIONS
Country Offices (COs) will likely maintain reliance on IRA allocations to meet urgent needs, and this trend is anticipated through 2026
Despite the global funding downturn, WFP’s core donors are assumed to sustain their commitment and maintain current contribution levels to the IRA in 2026
COs will continue repayment efforts, with repayment levels expected to remain consistent in 2026
LIMITATIONS
Utilisation rate depends on actual demand from emergencies, which is unpredictable and can vary significantly year to year
High variability in emergency needs limits the KPI’s consistency and comparability as a performance indicator