This report presents analysis and findings from a qualitative research case study conducted in April 2012 in Ghana, the first of a six country study of the economic impact of cash transfer programmes in Sub Saharan Africa. The Ghana Livelihood Empowerment Against Poverty (LEAP) cash transfer programme is the Government of Ghana’s flagship programme, targeting extremely poor households with elderly, disabled or Orphans and Vulnerable Children (OVCs). The payment of between US$4-8 is made every two months through a local pay point. By 2012, LEAP was reaching over 70,000 beneficiary households across 100 districts nationwide