We compared the costs and cost-efficiency of two unconditional cash transfer (UCT) programs in southern Niger–a ‘standard’ four-month program implemented during the June-September lean season and a six-month ‘modified’ UCT implemented April-September–each providing the same total cash transfer. The standard UCT was more cost-efficient based on all metrics. However, costs to beneficiaries were unevenly distributed due to program design decisions about cash delivery mechanisms, which eroded the net transfer value for some beneficiaries more than others. Beyond this finding, we contribute to the advancement of costing studies through the descriptive detail and transparent reporting of our analysis.