The key purpose of this evaluation document is to provide the decision makers with a preliminary understanding of the key issues that may require consideration in order to develop a workable policy for the use of cash and vouchers by DG ECHO. And while the findings included in this report make use of past organisational experiences, the emphasis is on identifying needs and implications of an expanded policy. The findings of this evaluation report is further studied and validated in the second report: through the review of the best practices emerging from the key donors and organisations with experience in the use of cash and vouchers. It isbased on the findings and understanding of these two reports together that the consultants will draw up conclusions and recommendations for consideration by DG ECHO in its ongoing policy development.