As part of its annual workplan, the Office of Internal Audit conducted an audit of WFP operations in Nigeria.
The audit covered the period from 1 January 2025 to 31 December 2025. During this period, WFP’s direct operational expenses in Nigeria were USD 191 million, reaching approximately 2.4 million beneficiaries. The main transfer modality was cash-based transfers. In 2025, the country office transferred USD 71 million assisting 1.4 million beneficiaries (or 58 percent of beneficiaries assisted) using this modality. For cash-based transfers, the main delivery mechanism was value vouchers (USD 61 million transferred in 2025). Based on the results of the audit, the Office of Internal Audit reached an overall conclusion of some improvement needed.
The audit covered the period from 1 January 2025 to 31 December 2025. During this period, WFP’s direct operational expenses in Nigeria were USD 191 million, reaching approximately 2.4 million beneficiaries. The main transfer modality was cash-based transfers. In 2025, the country office transferred USD 71 million assisting 1.4 million beneficiaries (or 58 percent of beneficiaries assisted) using this modality. For cash-based transfers, the main delivery mechanism was value vouchers (USD 61 million transferred in 2025). Based on the results of the audit, the Office of Internal Audit reached an overall conclusion of some improvement needed.