T.1 Number of people (Tier 1) receiving direct food/cash based /commodity vouchers /individual capacity strengthening transfers (disaggregated by sex, age group, residence status, modality and activity)

T.1 Number of people (Tier 1) receiving direct food/cash based /commodity vouchers /individual capacity strengthening transfers (disaggregated by sex, age group, residence status, modality and activity)

VERSION

V1.0 - 2026.03 — NEW

INDICATOR CODE

T.1

TECHNICAL OWNER

PRG-MC

INDICATOR TYPE

Country Level Output Indicator

INDICATOR CLASSIFICATION

Mandatory

INDICATOR SCOPE

Generic

APPLICABILITY

The selection of this indicator is mandatory against the following sub-activities in CSPs logframes. Selection of the below sub-activities will trigger in COMET the mandatory selection of this indicator:

1. General distribution (GD)

2. Prevention of micronutrient deficiencies (PMD)

3. Prevention of stunting (STUN)

4. Prevention of acute malnutrition (PREV)

5. Management of moderate acute malnutrition/undernutrition (MAM)

6. Treatment of severe acute malnutrition (SAM)

7. HIV care & treatment (HIV/TB_C&T)

8. School meals programme on site (SF_ONS)

9. School meals programme take home incentives (SF_THI)

10. Food assistance for assets (FFA)

11. Food assistance for training (FFT)

12. Forecast-based anticipatory actions (FBA)

13. Other climate adaptation and risk management activities (CAR)

14. Macro insurance (MAI)

15. Micro/meso insurance (MMI)

16. Climate adapted assets and agricultural practices (CAP)

17. Climate and weather risks information services (CIS)

18. Saving and loans associations (SLA)

19. Smallholder agricultural market support (SMS)

The selection of this indicator is also recommended against the following markers in CSPs logframes.

• Social and behaviour change (SBC) marker: Can be selected for all Tier 1 sub-activities with individual capacity strengthening modality

• Social protection marker: Can be selected for all Tier 1 related sub-activities

• Nutrition sensitive marker: Can be selected for all Tier 1 related sub-activities

UNIT OF MEASUREMENT & ANALYSIS

Number (absolute)

DEFINITION

This indicator measures the number of people who receive WFP conditional or unconditional assistance through food, CBTs, commodity vouchers, and individual capacity‑strengthening modalities. These individuals are considered “Tier 1” direct beneficiaries.

The indicator also captures specific sub‑groups of Tier 1 beneficiaries reached through WFP activities that support social protection, are nutrition‑sensitive, or involve relevant social and behaviour change (SBC) interventions. These subsets are derived based on the application of the corresponding markers at the logframe activity level.

In addition, the indicator covers sub‑groups of Tier 1 participants who are supported through various services depending on the sub‑activities, such as FFT and SMS interventions.

Below are key terminologies related to the indicator:

• Tier 1 beneficiaries: Tier 1 beneficiaries are identifiable and recorded individuals¹ who receive direct transfers from WFP or from a cooperating partner, to improve their food security and nutrition status. Transfers include in-kind food, cash-based transfers, commodity vouchers and/or individual capacity strengthening. When WFP activities are implemented through a cooperating partner which WFP is fully or partly funding, including through governmental structures, beneficiaries qualify as WFP direct beneficiaries. WFP Tier 1 beneficiaries can be referred to as “direct beneficiaries”. The term can be used in WFP’s official documents and reports.

• Participants: A participant is an individual who physically takes part in a WFP-assisted activity and receives WFP food, cash-based transfer (CBTs), Commodity Vouchers and individual capacity-strengthening assistance directly. All participants (recorded and identifiable) are beneficiaries Tier 1. When receiving an individual transfer (e.g. hot meals in school feeding) each participant is also a beneficiary. When receiving household rations (e.g. under Food assistance for assets [FFA]), each participant is a beneficiary, and the other household members are also beneficiaries (but not participants).

• Received: For in-kind assistance, “received” is upon distribution to the beneficiary. When calculating assisted beneficiaries for cash-based transfers, please consider “received assistance” as distribution figures (COMET) and not redeemed/withdrew figures (WINGS) as per corporate guidance on beneficiary counting. When calculating assisted beneficiaries for commodity vouchers, please consider “received assistance” as distribution figures (COMET) and not figures from other corporate platforms as per corporate guidance on beneficiary counting.

Below are key definitions that define and determine how Tier 1 WFP beneficiary figures are counted across sub‑activities, modalities, and marker levels.

1. Terminologies related to modalities:

   • Food modality refers to in-kind food assistance (with WFP batch numbers) transferred either directly from WFP or through cooperating partners

   • CBTs modality includes cash transfers, value vouchers, or value‑voucher transfers for services, provided by WFP or cooperating partners.

   • Commodity Voucher modality refers to commodity vouchers distributed by WFP or cooperating partners.

   • Individual Capacity Strengthening (CS) modality refers to direct capacity strengthening transfers from WFP or from a cooperating partner (including government if funded in full or in part by WFP) to improve food security and nutrition status. Only individual capacity strengthening has Tier 1 beneficiaries and only the direct participants of the CS activity are considered as direct CS beneficiaries. Individual capacity strengthening aims to bring about sustained change in behaviours, skills, assets and practices that contribute to enhancing individual and/or household food security and nutrition (FSN) conditions.

2. Terminologies related to activities:

   • Programme area: A programme area refers to a cluster of sub activities grouped by similar thematic areas to facilitate aggregation for strategic reporting. The programme areas related to the sub activities are listed below:

     • General food assistance (URT): GD²³

     • Emergency preparedness and anticipatory action (EPA): MAI, FBA

     • Ecosystem restoration, community infrastructure and livelihood opportunities (ECL): FFA, FFT, CAR, CAP

     • Financial services, information services and market access (FIM): CIS, MMI, SLA, SMS

     • School based programmes (SMP): SF_ONS, SF_THI

     • Malnutrition management (NTA): HIV/TB_C&T, MAM, SAM

     • Malnutrition prevention (NPA): PREV, PMD, STUN

   • The full definition of activity tags is available at the link provided for reference.

3. Terminologies related to markers

   Markers capture additional programmatic objectives or approaches embedded within an activity or sub-activity. They emphasize the importance of integrated programming for achieving sustainable results and offer a structured way to report on WFP’s broader commitments or contributions that may not be fully reflected through indicators alone. The selection of these markers is determined by the operation’s design and the specific definitions of each marker, as outlined below.

   • Social and behaviour change (SBC) marker: The social and behaviour change (SBC) marker refers to interventions designed and implemented to address behavioural, social and structural barriers to healthy, nutritious diets and positive nutrition, health, hygiene and food related practices. Its aim is to influence individual and collective behaviours, improve diet quality, and strengthen people centred, equitable nutrition outcomes across WFP programme. The marker is selected when WFP directly delivers SBC activities such as interpersonal communication, community engagement, cooking sessions, counselling, or behaviour focused components of transfers, school feeding, resilience or emergency programmes and or when WFP provides technical advice to governments or partners to integrate SBC into national systems, policies, strategies or programmes aiming to improve nutrition and enable healthy diets.

   • Social Protection marker: A Tier 1 social protection beneficiary is an individual who receives a material transfer supported by WFP that is delivered through a core function of the national social protection system. This transfer may take the form of cash, food, vouchers, or a digital payment. The individual counts only when WFP has a programmatic role in this transfer. This means that WFP may finance the benefit fully or partially, shape the way it is delivered, co‑design implementation arrangements with government, or harmonise its value, timing, or procedures with an existing national programme. What matters is that WFP carries responsibility for the transfer reaching the beneficiary, and is not merely providing advice, logistics, or back‑office functions.

     The involvement of the national social protection system can happen at any stage of the delivery chain⁴, but the process must make use of a government system or procedure that the national social protection programme normally applies⁵. In practical terms, determining whether a transfer is delivered through a national social protection system requires assessing whether at least one of three specific system components is used in delivering the transfer to the individual. These are

     1. the national social protection registry or management information system;

     2. the government’s social protection payment system; or

     3. the national social protection workforce, including government staff responsible for enrolment, verification, case management, or oversight. If the delivery of the transfer makes use of any one of these three components, the reliance on the national system is considered sufficient for Tier 1 classification.

   • Nutrition Sensitive marker: The nutrition-sensitive marker refers to the activities designed to influence both the immediate and underlying determinants of nutrition with the aim to promote adequate and healthy diets that meet nutrient needs and ensure immediate access for all people to nutritious food. This is achieved by integrating nutrition into different activities where nutrition is not the primary outcome. Integration can happen in WFP’s direct delivery (school feeding, assets creation, small-holder agriculture market support and unconditional resource transfers) as well as through institutional capacity strengthening to enhance inclusion of nutrition within policies, legislation, programs, and budgets.

     
     

RATIONALE

The number of people receiving WFP assistance is a fundamental measure of the level of support WFP is providing in a context.

It enables WFP to assess the efficiency of its operations and determine whether resources are being utilized optimally. This information can guide decision-making processes, such as adjusting the operation’s planning figures to enhance program efficiency and maximize the impact on vulnerable populations. Counting the number of people assisted serves as an accountability mechanism for WFP to its donors, in alignment with the priorities WFP has laid out in its Strategic Plan and Country Strategic Plans.

WFP remains committed to supporting countries in their efforts to end hunger by improving and ensuring people’s ability to meet their urgent food and nutrition needs, as well as to have better nutrition, health, and education outcomes overall, and enjoy improved and sustainable livelihoods.

Working with host governments and partners, WFP strives to extend its reach and sustain access to affected populations and provide urgent food, cash and nutrition assistance, targeting those most vulnerable on a timely basis, at scale and with the quality of support required. WFP aims to integrate nutrition at scale by investing in programmes, operations and platforms that tackle underlying and immediate drivers of poor diets and malnutrition while expanding access to nutrition services. WFP also supports food-insecure populations in their efforts to adapt and improve their lives and livelihoods, build self-reliance and better withstand and more quickly recover from recurring shocks.

WFP’s programme design incorporates not only standalone activities, but also key thematic areas and approaches captured through activity markers. Nutrition-sensitive programming addresses underlying drivers of malnutrition; Social and Behaviour Change (SBC) promotes practices essential for improved nutrition and service uptake; and social protection support leverages national systems to manage food insecurity and vulnerability. Integrating these thematic areas across sub activities and modalities allows WFP to monitor and report how its interventions contribute to improved nutrition outcomes, and further strengthen partnerships and alignment with national systems.

DATA SOURCE

Planning figures for each year of the CSP are based on monthly planned beneficiaries and are adjusted to derive unique beneficiary figures.

The actual data for this indicator are based on beneficiary adjustments to derive unique beneficiary figures, made using the following data sources:

• Primary data sources where beneficiary‑level registration exists, such as SCOPE or CODA (for nutrition activities), which allow unique beneficiaries to be identified.

• Other primary sources, including UNHCR refugee registration data.

• Monthly distribution reports for beneficiary counting by removing overlaps across months, modalities, and activities in line with the implementation design, when primary unique‑beneficiary data are not available.

For beneficiary numbers in the monthly distribution reports, the primary data source is the distribution list, which may be recorded in SCOPE, CODA, the UNHCR refugee registration system, or through offline distribution records with beneficiary‑confirmation signatures maintained by Cooperating Partners (CP).

For training‑related data, participant lists, attendance records from training sessions, awareness‑session participant records, and for SMS activities distribution records for inputs or equipment serve as the data sources. CPs’ reporting intervals and formats should be included in all Field-Level Agreements, Memoranda of Understanding and other partnership agreements.

For SBC beneficiaries reached, data can be extracted from CP tools and attendance data recorded by WFP/or partner organizations implementing these interpersonal SBC approaches. Other sources include secondary data such as nutrition monitoring reports, nutrition education attendance records, etc.

For the percentage of beneficiaries reached under the nutrition‑sensitive marker and the social protection marker, the data can be extracted from the monthly distribution reports where the appropriate marker is applied, taking into account the actual implementation design through social protection mechanisms or nutrition‑sensitive activities. The proportion is then calculated and applied to the total adjusted beneficiaries for each activity.

For the number of people with disabilities, data can be collected from assisted persons during beneficiary contact monitoring. This can be done during post distribution monitoring (PDM) at the household level as a primary data source. Secondary data and estimates are to be used only when primary data collection is not possible.

INDICATOR CALCULATION FOR REPORTING

The indicator is calculated by counting unique direct beneficiaries receiving food, cash‑based transfers, commodity vouchers, and individual capacity strengthening under all Tier 1 beneficiary‑related activities.

Overlaps between multiple entries in monthly distribution reports must be removed when data is compiled across several reporting periods or when the same individuals benefit from multiple activities or modalities, by applying both “removing overlaps in time” and “removing overlaps in space.”

NOTE: If the beneficiary distribution is registered through SCOPE or other corporate tools, the following steps for removing overlaps are not required to be performed.

1. Overlap in time:

   When a beneficiary benefits from the same sub‑activity and modality over a period of time (every month, every quarter, or every month during the lean season, etc.), the beneficiary numbers are recorded in multiple months under the same modality and activity. In this case, overlaps must be removed using the agreed methodology in each CO. Depending on the type of activities and interventions, the calculation of overlaps in time can vary. The most common methods include:

   1. using “new” beneficiaries

   2. using the highest monthly beneficiary figure (“max across all months”)

   3. identifying the highest beneficiary figure for each assistance cycle that introduces a new beneficiary caseload and summing these (“sum of the max values for each activity cycle”); and

   4. summing all the monthly beneficiary figures when each beneficiary only receives assistance during one month (“sum across all months”).

These common approaches for removing overlaps between months are illustrated below as example using different sub activities:

1. Nutrition treatment (MAM): Use the first month’s end‑of‑month beneficiaries reached as the base and add all new admissions from the subsequent months as the total beneficiaries reached for the cycle. This method is appropriate when new admissions are correctly captured and reported on a monthly basis.

2. General Distribution (GD): Use the maximum value across all months, assuming the same beneficiary receives assistance every month. If rotational targeting is applied (e.g. different beneficiaries every 6 months, etc.), the “max across all months” method is not suitable; in such cases it is better to use the “sum of the max values for each activity cycle” method as illustrated below.

3. Prevention (PREV) or Stunting (STUN): Identify the maximum value across each 6-month cycle, then sum these for all the cycles. Please note that the standard prevention cycle is 6 months, but this can be adjusted at actual implementation and the cycle starts months and therefore the CO can apply a different method based on operational design. Using only the maximum value across the entire year would underestimate unique actual beneficiaries.

4. Food for Training (FFT): Sum all months, assuming each month’s planned beneficiaries are different (one-time assistance per person).

NOTE: When removing overlaps in time using monthly beneficiaries reached, it is important to disaggregate to the lowest location level, beneficiary group, sex and age breakdown, and residence status to ensure accurate reporting of adjusted beneficiaries.

2. Overlaps in space: Such overlaps occur when:

• A beneficiary receives assistance through two different modalities within the same sub‑activity; or

• A beneficiary receives assistance from more than one sub‑activity under the same modality; or

• A beneficiary receives assistance from more than one sub‑activity and more than one modality.

For the detailed process for removing overlaps when entering data in COMET, please refer to the “Data entry and disaggregation in the corporate system” section of this document.

DATA ENTRY AND DISAGGREGATION IN CORPORATE SYSTEMS

Monthly planned beneficiary figures are recorded in the COMET Country Portfolio Needs (CPN) Beneficiary Requirements. The estimated unique annual Tier 1 beneficiary figure is reported in the COMET “Country Portfolio Needs Adjustments” module.

Actual beneficiaries reached are reported monthly through Cooperating Partner distribution reports (DRs) in COMET. The annual number of unique beneficiaries reached is reported through the COMET “CSP/ICSP Actuals Adjustment” module.

Based on the specific sub‑activity, CO should choose the correct corresponding beneficiary groups and the relevant sex and age disaggregation categories for all beneficiary related data entry modules in COMET.

Listed below are the data entry components required in the COMET system:

1. Monthly actual beneficiary data entry in COMET

2. Adjusted beneficiary entry in COMET

   1. Tier 1 adjusted beneficiaries

   2. Adjusted marker beneficiaries

   3. SMS and FFT Capacity Strengthening participants as a sub-group of Tier 1 indicator

   4. Adjusted number of people with disabilities

More details on each data entry component explained below:

1. Monthly actual beneficiary data entry in COMET

   • For Food monthly distribution report, the COMET system allows beneficiary data entry only when the commodities are officially recognized as WFP food in LESS, complete with assigned batch numbers and a recorded handover in the Supply Chain system.

   • For CBT and Commodity Voucher monthly distribution reports, the COMET system will only allow report creation when the related expenditure has been recorded in WINGS under the ‘CBT_CV Transfer Value’ cost category.

   • For monthly reporting on individual capacity strengthening, beneficiary figures should be based on the actual delivery of individual capacity strengthening activities, as outlined in the “WFP Tier 1 (Direct) Capacity Strengthening Beneficiaries” guidance note.

   • New beneficiaries: Accurate reporting of new beneficiaries is crucial for precise Tier 1 adjusted beneficiary calculations. Whenever this information is available, it should be correctly captured in the monthly distribution reports.

   • Sex and age breakdown: Sex- and age‑disaggregated data are mandatory for all distribution reports. When detailed information is available (e.g., SCOPE household member data), enter the actual numeric values. When such details are not available, the Country Office may develop an SOP using appropriate demographic assumptions based on the activity and/or location, and these values should be applied consistently in monthly distribution reports.

   • Residence status: When residence‑status disaggregated data are available (e.g, UNHCR refugee data, or SCOPE household‑member information by residence status), the Country Office should enter the actual numeric values. When such detailed data is not available, the Country Office may develop an SOP with demographic assumptions based on the activity and/or location, and these values should be applied consistently in the monthly distribution reports.

   • Activity markers: Activity markers must be accurately selected in the monthly distribution report, as they are used for calculating adjusted beneficiary figures based on markers. For food‑modality monthly reports, markers can be pulled directly from partnership agreements, and COMET users may deactivate them where appropriate. The decision to include activity markers in the monthly distribution reports should be confirmed with the Activity or SO Managers.

Important Notes:

PLANNED FIGURES

For this indicator, planned beneficiaries are the annual planned value recorded in the COMET Country Portfolio Needs Beneficiary Adjustment module. The latest approved or validated statuses in the COMET Country Portfolio Needs data are used for ACR reporting. For Tier 1 beneficiaries, the value corresponds to the estimated unique number of beneficiaries WFP plans to assist in a year at the relevant level of disaggregation under the CSP.

Targets are set in COMET prior to the approval of the CSP/ICSP and are included in the CSP/ICSP narrative. Planned Targets in the CPN should be revisited if there is a budget revision which triggers a change (increase/decrease) in the number of beneficiaries planned under this indicator.

FREQUENCY OF DATA COLLECTION

Actual beneficiary data of Cooperating partners’ distribution reports should be collected and reported on a monthly basis (or according to the frequency of the transfer cycle). To support project implementation tracking, decision‑making, and corporate reporting, planned and actual values should be collected and recorded as soon as they become available. Quarterly monitoring of adjusted actual beneficiaries reached is strongly recommended, and annual reporting is mandatory.

Before entering and validating data in COMET distribution reports, the information should be triangulated and verified against other sources.

INTERPRETATION

The closer the number of beneficiaries is to the planning figure, the more effective the programme implementation and its potential contribution to longer-term results. Large discrepancies between planned and actual beneficiary numbers should be explained in reporting. Large discrepancies can be caused by a variety of factors, including:

• Over/ under-estimation of needs at programme design.

• Change in the needs since the programme was designed.

• Limited resources (‘pipeline break’)

• Logistics, security, access or other distribution constraints; and

• Inaccurate data on actual beneficiaries.

Analysis should be carried out on a regular basis to monitor the operation and for decision making during the implementation of the programme.

REPORTING EXAMPLE(S)

• In 2026, WFP assisted 50,000 beneficiaries, of whom 50% received support through a transfer mechanism managed by the Government.

• In 2026, 10,000 individuals received WFP individual capacity‑strengthening assistance. Among them, 5,000 also participated in interpersonal SBC activities, 3,000 through nutrition‑related activities and 2,000 children through school‑feeding‑related activities.

• In 2026, WFP reached 25,000 people through nutrition‑sensitive activities, representing 50% of all beneficiaries assisted by WFP.

• In 2026, WFP reached 10,000 individuals through FFT activities combined with capacity‑strengthening support. Of these, 9,500 successfully completed their training on technical and vocational skills.

INDICATORS COLLECTED & ANALYSED AT THE SAME TIME

The following output indicators may be reported along with this indicator:

• T.3 Quantity of food (mt) provided to people assisted by WFP (including specialized nutritious food and fortified food)

• T.4 Value (USD) and volume (mt) of locally sourced foods provided to people assisted by WFP

• T.5 Total amount (USD) of cash, value vouchers and commodity vouchers transferred to people assisted by WFP (disaggregated by modality)

• T.6 Total value (USD) of individual capacity strengthening transfers

• T.7 Quantity, value and capacity of non-food items for which WFP facilitated access

• T.8 Number of WFP-assisted health centres or sites

• T.9 Number of schools or institutional sites reached through school-based programming

• T.21 Value (USD) and volume (mt) of locally sourced foods provided to people assisted by WFP

VISUALIZATION

LIMITATIONS

When beneficiaries are not recorded at the individual or household level, the overlapping nature of transfer modalities and the diverse ways in which beneficiaries may receive one or more of them increase the risk of over‑ or under‑reporting beneficiary figures. For example, an FFA beneficiary may receive any combination of food, cash, vouchers and/or capacity‑strengthening transfers (equipment and training).

In complex emergency situations, it can be challenging for partners to provide timely information on distributions.

In emergency contexts, the level of detail such as sex and age breakdowns may need to be estimated based on available sources. In such cases, triangulate both the total number of beneficiaries reached and the detailed breakdown using any other available sources, such as UNHCR, OCHA, or government data.

The overlapping nature of the transfer modalities and the diverse methods by which beneficiaries may receive one or more of them, increases the chances of over or under reporting beneficiary figures. i.e. a family receiving cash could also have a child receiving school feeding in school and thus receive any combination of food, cash, voucher and/or capacity strengthening transfers (equipment and training).

When a direct and unique Tier 1 beneficiary primary source is not available and estimation methods are used for Tier 1 beneficiary counting, the CO must clearly articulate this in the Country Beneficiary Counting SOP and revisit the SOP regularly based on evolving programme implementation.

At output level, there are always externalities that will influence the extent to which the transfer can be said to contribute to the longer-term result. For example, if a beneficiary receives food, he/she may not fully benefit from its nutritional value if other issues such as preparation, storage and consumption are not favourable to this; if a beneficiary receives training, s/he may not fully acquire the intended capacity if learning, retention and utilization of capacity are not also properly enabled over time.

Furthermore, in the case of the capacity strengthening transfer modality, beneficiary participation in capacity strengthening activities does not guarantee achievement of capacity strengthening results. Participation enables access to basic inputs and achievement of basic activity outputs but ensuring sustained capacity change takes time and cannot easily be measured empirically. It will be contingent upon the quality and appropriateness of programme design and whether the programme addresses issues of capacity creation as well as capacity retention and utilization over time. In addition, the recipients’ ability and readiness to absorb the capacity changes introduced will influence results, and ideally, indicators like these should be captured over time and complemented with qualitative assessments of change in relevant technical, functional and soft skills as well as engrained behaviours and practices.

FURTHER INFORMATION

• Guidance note on estimating and counting beneficiaries

• WFP Tier 1 (Direct) Capacity Strengthening Beneficiaries Guidance Note and Frequently Asked Questions

• Emergency Meals Programmes

• COMET Manual Plan ben counting (CRF 2026 - 2029)

• COMET Manual Actual beneficiary counting (CRF 2026 - 2029)

• Emergency Meals Programmes: Annex 1 - Beneficiary Counting Scenarios and COMET data entry

• Commodity Voucher Guidance

• CC.1.4 Number of women, men, boys and girls with disabilities receiving food/cash-based transfers/commodity vouchers/capacity-strengthening transfers

Guidance notes related to Sub Activities

• Technical Note on Tier 1 Smallholder Agricultural Market Support (SMS) Capacity Strengthening participants

• Technical Note on Tier 1 Food Assistance for Training (FFT) Capacity Strengthening participants

• Microinsurance at WFP in a nutshell | WFPgo

• Climate & Resilience Guidance

Guidance notes related to Markers

• SBC Interim Guidance Manual for WFP Nutrition | WFPgo

• SBC Operational Checklist | WFPgo

• WFP Nutrition-Sensitive Guidance Summary

• Addendum estimating and counting nutrition-sensitive direct beneficiaries (Tier 1)