C2629.MR22.K21 - COUNTRY STRATEGIC PLANS (CSP) EXPENDITURES AND IMPLEMENTATION PLANS (IP)
KPI NAME
Percentage of CSP expenditures versus implementation plan
NEW OR EXISTING KPI
Existing KPI
INDICATOR CODE
C2629.MR22.K21
RESPONSIBLE DIVISION
POCQB
MR OUTPUT
2.2. Programme operations support
PURPOSE
The purpose of this KPI is to measure the degree of alignment between actual expenditures under the Country Strategic Plan (CSP) and the approved Implementation Plan (IP). It indicates how effectively Country Offices deliver planned activities in line with available resources and annual operational targets
At both Country Office and global levels, the KPI supports assessment of financial performance against the annual resourcing outlook by highlighting under‑implementation, funding gaps, or execution delays. It also functions as an early warning tool to inform course corrections—such as budget revisions or operational adjustments—and provides insights into the overall efficiency and effectiveness of resource utilization
CALCULATION FORMULA
Result KPI = [CSP Expenditure / Approved IP (excluding ISC)] X 100
CALCULATION STEPS
Reporting system has been automated
DATA SOURCE
Data is available from WFP Corporate System: WINGs
DATA COLLECTION METHOD
Data is collected by downloading from WFP internal system WINGS
AUTOMATION
Automated
BASELINE VALUE
80%
ASSUMPTIONS
Implementation Plan (IP) figures are accurate and up to date: the approved IP reflects realistic, validated expenditure plans for the reporting period
Actual expenditures are recorded consistently: Country Offices record expenditures in WFP’s financial systems in a timely and consistent manner, ensuring comparability between planned and actual figures
Sufficient resources are available throughout the period: it is assumed that Country Offices have adequate opening and carry‑over balances to support implementation as planned
Forecasted contributions materialize as expected: forecasted contributions are confirmed in a timely manner, allowing planned activities to proceed without major funding disruptions
Operational context remains broadly stable: no major shocks or unforeseen events are assumed to significantly affect implementation capacity, funding availability, or operational delivery during the reporting period
IP revision reflects genuine needs: any adjustments to the Implementation Plan are formally approved and based on updated operational or financial requirements, ensuring meaningful comparison between plans and expenditures
LIMITATIONS
Delays in contribution confirmations affect execution: if forecasted contributions are confirmed late, Country Offices may be unable to implement planned activities on schedule, affecting the comparability between planned and actual expenditures
Operational and logistical constraints may impede progress: factors such as supply chain disruptions, procurement delays, or limited operational capacity can prevent planned activities from progressing at the expected pace, lowering the expenditure ratio independently of financial management
Security and access challenges limit implementation: insecurity, access restrictions, or sudden context deterioration can hinder delivery of planned activities, impacting actual expenditure levels regardless of available resources
Expenditure performance does not fully capture operational quality: the KPI reflects spending progress but does not assess the qualitative or strategic relevance of expenditures, nor whether activities were implemented efficiently or effectively