The revised Business Process Model (BPM), endorsed by the WFP Cash and Voucher Steering Committee in 2014, guides the set-up and implementation of cash and voucher (C&V) programming at the country office level, clearly defining the roles and responsibilities of all involved units – including Management, Programme, Logistics and Procurement (Supply Chain), Finance, IT and Security – throughout the four stages of the operation. The BPM draws strongly on WFP’s growing experience with C&V programming in the field, and integrates best practices from country offices with transparency requirements and adequate segregation of duties. This manual follows the structure of the BPM to provide comprehensive guidance to all country office units involved in C&V programming during the needs assessment and response analysis, intervention set-up, distribution cycle, and intervention closure stages.