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Linking monitoring and accountability: This guidance aims to highlight the inherent links between monitoring and accountability. That is, monitoring enables evidence-based decision-making, which contributes to accountable practices. For example, if monitoring activities identify a problem with the security of the cash transfer, a solution is found to protect those receiving the cash transfer. Changing the project in this way, based on what is happening, demonstrates accountability. Information collected through accountability mechanisms, for example complaints and feedback, is a crucial source of monitoring data. This guidance integrates accountability considerations that are linked to different aspects of monitoring.