This paper examines the justifications, operational methods and results of the requirement to enumerate refugee populations prior to supplying food aid. The authors argue (1) that this practices in refugee assistance, forming part of ‘an ideology of control’ within aid programmes, and (3) that it fails to provide the ‘accountability’ sought by donors. In addition, the paper questions the usual notion of ‘fairness’ in the distribution of welfare goods in such contexts, in the light of the anthropology of gifts, the nature of patronage systems and philosophical theories of obligation and accountability. Postive suggestions are made for ways to increase both accountability and ‘client’ participation in refugee food distribution systems.