This is the third in a series of policy guides developed to support policymakers and practitioners in Asia and the Pacific in their efforts to strengthen social protection. This policy guide explains the administrative processes, organizational policies and systems required to implement tax-financed social protection, focusing on schemes providing income support. For social protection schemes to be effective, inclusive and sustainable, the right amount of money needs to be paid to the right person at the right time. This requires institutions and administrative systems that are efficient, account for public resources transparently and ensure good quality service delivery