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Building on the broad range of cash experiences within the Movement and in the humanitarian sector, these guidelines provide practical, step-by-step support to the design and implementation of cash programmes. The guidelines are divided into three sections: - The first section, Implementing cash programmes, is organized around the pro- gramme cycle and provides essential background information for designing and implementing cash transfer programmes. - The Guidance sheets in Section B give step-by-step guidance on particular forms of cash transfers, once the decision has been made to implement a particular type of programme. The guidance sheets cover unconditional cash transfers, * cash transfer for support to livelihoods, voucher transfers, cash-for-work programmes, seed voucher fairs, and cash transfers in social assistance* programmes. - Section C provides Practical tools designed to assist the programme design and im- plementation in areas which require specific technical guidance.