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Cash and Vouchers Manual

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This manual defines processes, procedures, safeguards and standards to guide the application of cash and vouchers in WFP.

The content of this manual covers two broad categories:
• Aid to Judgement: This is guidance that is intended mainly to help Country Offices with the decision–making process. These are not mandatory but rather recommended practices.
• Prescriptive: These are the procedures and process steps that are non–negotiable and must be addressed by the Country Office. These are marked as ‘mandatory’. All corporate procedures, such as finance and procurement, are within this category.

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