Flexible funding as a percentage of total confirmed contributions
NEW OR EXISTING KPI
Update of an existing KPI
INDICATOR CODE
C2629.MR32.K40
RESPONSIBLE DIVISION
PI
MR OUTPUT
3.2. Partnerships and resources
PURPOSE
The purpose of this KPI is to assess the proportion of WFP’s total confirmed contributions that are classified as flexible funding within a given reference year. This KPI reflects the organization’s success in advocating for flexible funding modalities that enable timely, needs-based humanitarian responses. Tracking this KPI supports evidence-based decision-making, informs resource mobilization strategies, and highlights trends in donor behaviour and modality preferences over time.
This KPI is relevant for WFP because:
Operational Agility: Flexible funding enables WFP to redirect resources quickly, respond to emerging needs, and maintain continuity without delays caused by earmarking restrictions
Timely Humanitarian Response: It supports rapid, needs‑based action in emergencies by reducing operational friction and allowing funding to flow where it is most urgently required
Donor Confidence: A higher share of flexible funding signals donor trust in WFP’s governance, accountability, and ability to deliver results, and reflects strong partnerships and effective advocacy
Resource Mobilization: Monitoring trends helps WFP identify where donor engagement is gaining or losing traction and tailor outreach strategies to increase unearmarked or softly earmarked contributions
Evidence‑Based Decision‑Making: The KPI provides data to guide internal planning, strengthen external reporting, and demonstrate the operational value of flexible funding in a credible, measurable way
CALCULATION FORMULA
Result KPI = (Flexible Funding / Total Confirmed Contributions) X 100
Where:
Flexible Funding includes:
Unearmarked multilateral contributions
Immediate Response Account (IRA) contributions
Softly earmarked contributions (regional, thematic, or other beyond‑country‑level flexible modalities)
Total Confirmed Contributions ref. year includes:
Contributions confirmed in the current financial year with validity in the same year
Contributions confirmed in previous financial years with validity starting in the current year
Excludes contributions with future validity periods and accounting adjustments
IRA contributions are exempt from ISC at registration, and this is reflected automatically in the financial data.
CALCULATION STEPS
Define the Reference Year: choose the calendar or fiscal year for which the KPI is being calculated (e.g., 2026)
Identify Total Confirmed Contributions: sum all confirmed contributions received by WFP in the reference year
Identify Flexible Funding: sum all contributions classified as flexible funding (e.g., unearmarked funds and softly earmarked)
Apply the formula
DATA SOURCE
Data is available from WFP corporate system WINGS/Grants Management Module
DATA COLLECTION METHOD
During grant registration in WINGS, grants are classified as either flexible funding or not. This information is used to automate reporting through FACTory, which pulls relevant data from WINGS, ensuring accurate and timely reporting on the status of flexible funding
AUTOMATION
Automated
BASELINE VALUE
11%
ASSUMPTIONS
Flexible funding is clearly defined, data can be disaggregated, monitored and reported separately from other types of contributions
Flexible funding contributes more effectively to organizational agility and efficient humanitarian response than directed contributions. This can be measured and reported
WFP has the capacity (financial systems, planning tools, governance) to allocate, manage, and utilize flexible funding efficiently
Donor policies and global funding trends continue to shift in ways that make flexible funding more accessible to WFP enabled through advocacy and resource partner visibility
Global funding trends and donor policies—shaped by domestic political dynamics—remain broadly supportive of increased funding flexibility, with no discernible shift toward greater earmarking
LIMITATIONS
Existing systems and platforms for data capture are not well-suited to support nuanced analysis or to directly attribute changes in flexible funding to specific actions or strategies, due to the presence of multiple influencing factors
WFP continues to face challenges in producing and communicating robust, quantifiable evidence that clearly illustrates the strategic value and impact of flexible funding.
The classification of softly earmarked funding remains challenging, often resulting in inconsistencies across units and resource partners. WFP is currently implementing changes to improve how this data is captured and categorized, aiming to address these issues
Inconsistent data and limited visibility into multilateral unearmarked allocations constrain WFP’s ability to generate analyses and insights. WFP is working on improvements in this area
Institutional and political constraints among resource partners continue to limit the potential for growth in flexible contributions, despite ongoing advocacy efforts
Quarterly KPI tracking will not capture accurately reflect annual context of flexible funding contributions
Relationship-building and strategic positioning may take time to yield flexible funding from some resource partners, making short-term KPI tracking misleading