C The Cash Learning Partnership THE STATE OF THE WORLD’S CASH REPORT States) would not follow suit. There could have been more consultation with donors (including at headquarters level) to discuss the possible options, evidence and constraints that agencies might face. There is a need for dialogue on cash between all major donors to explore concerns, perceived risks and real constraints to more harmonized approaches to CTP at scale. What it means for progress towards the Grand Bargain commitments: Experiences in Lebanon demonstrate the difficulties in making progress on some of the global commitments relating to CTP, because of the different ways that these can be interpreted and because of concerns – whether perceived or real – that changes to the established ways of working will create winners and losers. Current situation: As of the end of 2017, WFP is implementing a multi-donor programme to provide unrestricted cash assistance to cover food and non-food essentials to the most vulnerable Syrian refugee families. The programme includes independent monitoring, evaluation, accountability and learning (MEAL), focused on outcomes and Value for Money (VfM) analysis, and a multi-stakeholder governance structure. All of the existing harmonized processes under LOUISE such as the One Card and joint targeting are being used. Beneficiaries will receive a single, unrestricted cash transfer, rather than separate vouchers and cash, and this is being provided by one rather than the previous two agencies, streamlining the system. Sources: Cabot Venton et al. (2015) Value for Money of Cash Transfers in Emergencies, a report for DFID; Bailey and Harvey (2017) The DFID/ECHO Approach to Cash Assistance For Refugees in Lebanon: Documenting the Process, ODI; Boston Consulting Group (2017) Food – Restricted Voucher or Unrestricted Cash: How to best support Syrian refugees in Jordan and Lebanon, World Food Programme and Boston Consulting Group; Creti (2015) Evaluation of the One Card Pilot in Lebanon, UNHCR; Sykes (2017) Lebanon Cash Consortium Review, a report for the LCC; interviews with DFID UK, DFID Lebanon, SCI Lebanon, Solidarites and UNICEF. 140