The Emergency Social Safety Net (ESSN) programme provides monthly unrestricted and unconditional cash assistance to over 1.5 million vulnerable refugees, to support them meet their basic needs and indirectly assists them cope with the negative economic consequences of COVID-19. The programme conducts regular Post Distribution Monitoring (PDM) surveys to understand the impact of the cash assistance on households receiving the assistance and track socio-economic indicators such as debt, income, and coping strategies for a representative sample of ESSN applicant households over time. Conducted as the 12th in the series between May to September 2021, this PDM survey adopted a longitudinal research design, which is usually preferred when the objective is to understand the change of an outcome or variables over a period of time. It involves repeated observations of the same respondents over short or long periods of time. In addition, PDM 12 survey targeting the sample of the 10th PDM survey conducted a year earlier (June-September 2020). PDM 12 survey contains a total of 3,208 households, inclusive of 1,879 ESSN recipient and 1,329 non-recipient households with 62 per cent response rate. To increase the accuracy of the trend analysis in this study, only the households that responded to both PDM 12 and PDM 10 were included into the analysis studies. Thus, trimmed results of PDM10 is shown in the report.