T.5 Total amount (USD) of cash, value vouchers and commodity vouchers transferred to people assisted by WFP (disaggregated by modality)

T.5 Total amount (USD) of cash, value vouchers and commodity vouchers transferred to people assisted by WFP (disaggregated by modality)

VERSION

V1.0 - 2026.03 — NEW

INDICATOR CODE

T.5

TECHNICAL OWNER

PRG-MC

INDICATOR TYPE

Country Level Output Indicator

INDICATOR CLASSIFICATION

Mandatory

INDICATOR SCOPE

Generic

APPLICABILITY

The selection of this indicator is mandatory against Tier 1 beneficiary under the following sub-activities in CSPs logframes. Selection of the below sub-activities will trigger in COMET the mandatory selection of this indicator:

1. General distribution (GD)

2. Prevention of micronutrient deficiencies (PMD)

3. Prevention of stunting (STUN)

4. Prevention of acute malnutrition (PREV)

5. Management of moderate acute malnutrition/undernutrition (MAM)

6. Treatment of severe acute malnutrition (SAM)

7. HIV care & treatment (HIV/TB_C&T)

8. School meals programme on site (SF_ONS)

9. School meals programme take home incentives (SF_THI)

10. Food assistance for assets (FFA)

11. Food assistance for training (FFT)

12. Forecast-based anticipatory actions (FBA)

13. Other climate adaptation and risk management activities (CAR)

14. Macro insurance (MAI)

15. Micro/meso insurance (MMI)

16. Climate adapted assets and agricultural practices (CAP)

17. Climate and weather risks information services (CIS)

18. Saving and loans association (SLA)

19. Smallholder agricultural market support (SMS)

Note: If there are no CBTs or Commodity Voucher modality planned or implement in COs, the indicator is exempt. The CO can choose the reason of exemption as “No CBT Modality” to deactivate the indicator in the logframe.

UNIT OF MEASUREMENT & ANALYSIS

USD

DEFINITION

This indicator measures the total USD transferred through cash, value vouchers and/or commodity vouchers to direct Tier 1 beneficiaries of any tier 1 beneficiary related sub-activities.

Below are key terminologies related to the indicator:

Received: When calculating assisted beneficiaries for cash-based transfers, please consider “received assistance” as distribution figures (COMET) and not redeemed/ withdrawn figures (WINGS) as per corporate guidance on beneficiary counting. When calculating assisted beneficiaries for commodity vouchers, please consider “received assistance” as distribution figures (COMET) and not figures from other corporate platforms as per corporate guidance on beneficiary counting.

Transfer Value: Transfer value for CBT is the amount (usually a currency value) provided directly to a CBT recipient. Transfer values (along with number and frequency of transfers) are calculated based on the intervention’s objectives, often using tools such as a Minimum Expenditure Baskets (MEB) and gap analysis. Transfer value typically refers to a single transfer amount, rather than the total amount transferred to a recipient over the course of an intervention (i.e., from multiple transfers). Net transfer value refers to the total amount transferred directly to recipients over the course of an intervention.

Financial Service Provider (FSP): An entity that facilitates the deposit and withdrawal of money, payment transactions including transfer of money, and the issuing and/or acquisition of payment instruments. They may provide access to financial services such as credit, savings, remittances, and insurance using either manual delivery or digital channels. For WFP terminology, an FSP could be but is not limited to banks, mobile money operators, micro finance institutions, insurance companies, post offices, remittance companies/money transfer operators, fintech companies and credit unions.

RATIONALE

The amount of cash, value vouchers and commodity vouchers provided is a fundamental measure of the level of support provided to individuals. It enables WFP to assess the efficiency of its operations and helps in determining whether resources are being utilized optimally. This indicator is also a crucial metric that facilitates the evaluation of the effectiveness and impact of WFP's interventions in addressing food insecurity and malnutrition by providing important information on WFP’s contribution to these higher-level results.

WFP’s first policy on cash and vouchers was approved by the Executive Board in 2008, laying the foundations for these modalities as part of food assistance programmes. In 2008 WFP considered cash transfers to be an alternative way of getting food to people.

The amount of cash, value vouchers and commodity vouchers provided is a fundamental measure of the level of support provided to individuals. It enables WFP to assess the efficiency of its operations and helps in determining whether resources are being utilized optimally. This indicator is also a crucial metric that facilitates the evaluation of the effectiveness and impact of WFP's interventions in addressing food insecurity and malnutrition by providing important information on WFP’s contribution to these higher-level results.

WFP’s first policy on cash and vouchers was approved by the Executive Board in 2008, laying the foundations for these modalities as part of food assistance programmes. In 2008 WFP considered cash transfers to be an alternative way of getting food to people.

In 2023, WFP adopted a new policy on cash transfers, based on its expertise as the largest humanitarian cash provider as well as the accrual of evidence of the effectiveness and efficiency of cash-based transfers in meeting food, nutrition and other essential needs. WFP prioritizes cash transfers when food is available for purchase in markets and when funding allows. Evidence points to the unique benefits of cash, which can help people to break the vicious cycle of poverty and vulnerability and brings multipliers for local economies. The use of cash-based transfers, and the particular emphasis on channelling cash through women as the best way to meet household food needs, remains one of the most inclusive, dignified and cost-efficient modalities of assistance for both relief and resilience programming.

WFP will always aim to use the modality or combination of modalities (cash, value vouchers, commodity vouchers, in-kind food, capacity strengthening) that best helps people to meet their food, nutrition and other essential needs. Through careful assessments and by talking to food-insecure people WFP identifies the modality that is the safest and most likely to achieve the best outcomes for them. Where food is not available and markets are unlikely to respond to greater demand, where commercial supply chains are seriously disrupted or where people prefer other modalities, WFP uses vouchers, in-kind food or a combination of modalities.

Therefore, this indicator is critical for tracking WFP’s strategic commitment to cash-based transfers. It measures the scale and prioritization of cash assistance in contexts where markets are functioning, funding allows, and cash can most effectively support dignity, efficiency, women’s empowerment, and local economic impact, while also providing visibility into the modality choices WFP makes in different contexts to best serve the needs of the people we serve.

WFP will always aim to use the modality or combination of modalities (cash, value vouchers, commodity vouchers, in-kind food, capacity strengthening) that best helps people to meet their food, nutrition and other essential needs. Through careful assessments and by talking to food-insecure people WFP identifies the modality that is the safest and most likely to achieve the best outcomes for them. Where food is not available and markets are unlikely to respond to greater demand, where commercial supply chains are seriously disrupted or where people prefer other modalities, WFP uses vouchers, in-kind food or a combination of modalities.

Therefore, this indicator is critical for tracking WFP’s strategic commitment to cash-based transfers. It measures the scale and prioritization of cash assistance in contexts where markets are functioning, funding allows, and cash can most effectively support dignity, efficiency, women’s empowerment, and local economic impact, while also providing visibility into the modality choices WFP makes in different contexts to best serve the needs of the people we serve.

DATA SOURCE

Actual data on this indicator is collected by WFP’s partners and Financial Services Providers (FSPs) during distributions/ transfers as well as by WFP in case of direct implementation. When partners/ FSPs are responsible for data collection, reporting intervals and formats should be included in all Field-Level Agreements (FLAs), in Service Contracts, in Memoranda of Understanding and other partnership agreements.

WINGS and COMET should be aligned on the value reported.Country Offices should regularly monitor the alignment between COMET and WINGS by using the COMET vs. WINGS alignment supporting tool and following the alignment guidance provided in the “Further Information” section of this document.

INDICATOR CALCULATION FOR REPORTING

This indicator is calculated as a simple aggregation of the total value USD transferred to direct Tier 1 beneficiaries across all activities. It includes only CBT/CV transfer values recorded under the WFP Country Portfolio Budget cost category and excludes CBT transfer costs, Supply Chain Management costs, Cooperating Partner costs, Implementation costs, as well as Direct and Indirect Support Costs (DSC and ISC).

DATA ENTRY AND DISAGGREGATION IN CORPORATE SYSTEMS

As this indicator counts value of cash, value vouchers and commodity vouchers transferred to Tier 1 beneficiaries, data is recorded in the Country Portfolio Needs (CPN) per year per CSP activity, output and sub-activity level.

Actual follow‑up values are reported through monthly Distribution Reports (DRs) in COMET, which are entered based on actual transfers and referenced against a purchase order created in WINGS.

PLANNED FIGURES

The planned targets per year for CSP output and sub-activity for this indicator are set in the COMET Country Portfolio Needs (CPN) based on the intended coverage of the programme.

Planned Targets in the CPN should be revisited when there is a budget revision which triggers a change (increase/decrease) in the beneficiaries’ cash transfers planned under this indicator.

FREQUENCY OF DATA COLLECTION

Data should be gathered on a monthly basis (or as relevant to frequency of transfer cycle). The data should be triangulated and verified against other sources (i.e. WINGS, SCOPE) before entering and validating in COMET actual monthly distribution reports.

INTERPRETATION

The closer the actual compared to the plan, the more likely it is to achieve intended results.

They can be caused by a variety of factors, including:

1. Over/ under-estimation of needs during programme design;

2. A change in the needs since the programme was designed;

3. A lack of resources for programming;

4. A change in modality during programme implementation;

5. Logistics, security, access or other distribution constraints, commodity substitutions; and

6. Constraints in the provision of services.

REPORTING EXAMPLE(S)

INDICATORS COLLECTED & ANALYSED AT THE SAME TIME

This indicator must be reported together with T.1 Number of people (Tier 1) receiving direct food/cash-based/commodity vouchers/individual capacity strengthening transfers (disaggregated by sex, age group, residence status, modality and activity).

Report this indicator together with the indicator(s) below when the relevant conditions outlined in their methodological notes are met.

VISUALIZATION

LIMITATIONS

N/A

FURTHER INFORMATION

Cash-Based Transfers Alignment between WINGS and COMET guidance