C The Cash Learning Partnership THE STATE OF THE WORLD’S CASH REPORT 3.4 Removal of double counting After all adjustments, data was summed to arrive at the total value for cash programming. We have removed donors’ CTP numbers from the data to adjust for double counting. For large UN agencies like the WFP and UNHCR that subcontract a proportion of their work, we have calculated a reduction based on their own figures regarding the amount of funding provided to subcontractors. We have triangulated this data with data from major recipient NGOs about the proportion of funding they received from these UN agencies, and removed this from the total CTP figure in order to avoid double counting. Calculation of CTP as a percentage of total humanitarian aid: We used the total CTP figure calculated above (2016) and the CTP 2015 figure from the Global Humanitarian Assistance (GHA) Report 2017, and divided it by 157 the total international humanitarian assistance number for 2015 and 2016 published in the GHA Report 2017 to calculate CTP as a proportion of total humanitarian assistance. We advise the reader to exercise caution when using the 2016 CTP figure as a proportion of the total IHA, as the numerator and denominator rely on differing data sources and may not be readily comparable. To estimate IHA, the GHA Report uses data from the following organizations – Organisation for Economic Co-operation and Development (OECD), Development Assistance Committee (DAC), UN OCHA FTS, UN Central Emergency Response Fund (CERF) and Development Initiative’s unique dataset of private voluntary contributions. Other caveats: Many organizations reporting directly to us shared concerns about the potential to underestimate their cash-based programming due to internal difficulties in tracking cash expenditure. Many organizations had to manually gather data in order to contribute to this research. This customized, manual approach, combined with different internal systems, means that data is not reported in a standardized way across organizations and, as such, the same level of data is not available for each organization. Conversely, there is also scope for overestimation in some cases. The largest risk for overestimation comes in the form of double counting (i.e., counting funding both when it is received by a large international organization and again when it is transferred onward to a partner organization for implementation). Where possible in compiling the CTP dataset, we identified and factored in funds that were channelled through other agencies before being implemented. For example, we highlighted and removed instances in which large UN organizations’ CTP data was also being reported by its implementing partners. Where this was unknown, an overestimate is likely. 157 Development Initiatives (2017) Global Humanitarian Assistance Report 2017: http://devinit.org/post/global-humanitarian-assistance-2017/ 111