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Internal Audit of the Bottom-up Strategic Budgeting Exercise (BUSBE)

The BUSBE project aimed to revisit the management of funding sources in WFP and determine how best to appropriately align funding to activities in regional bureaux, country offices and headquarters divisions. Through a bottom-up approach, the project aimed to deliver recommendations for planning and budget teams to align funding with operational priorities in a consistent and efficient manner. In addition, it was intended that better allocation of funding sources for activities would bring transparency and improve accountability to stakeholders.
Based on the results of the audit, and with consideration to this being an ongoing project, the Office of Internal Audit has assigned two ratings to distinguish: (1) the relevance of the project and its initial design (vision) requiring some improvements; and (2) its project management and implementation demanding major improvements to ensure the project maintains its momentum and continues to be relevant, coherent and provides the outcomes envisaged initially.