I think cash first provides a layer of dignity to the recipient, but the danger is that the money could become easily mis-spent if in the wrong hands. People who are on low incomes are facing a layer of desperation and giving cash, although it would more than likely go to where its needed; would also carry with it a risk. I think providing the actual physical item which is needed (for example white goods) is beneficial- but I would alter it to say that the recipient should be given a choice as to which item they require, out of for example, 3 models. Too often than not, the body in charge of issuing the goods will only have 1 to offer and it may not be suitable. Once we were offered a fridge freezer when ours had broken down - which we were very grateful for, but it didn't fit in the space in the kitchen and no alternative was offered. I think support needs to be tailored wherever possible.