As part of its annual workplan, the Office of Internal Audit conducted an audit of WFP’s Trust Fund Management, covering the period from 1 January 2024 to 30 June 2025. The audit focused on governance, risk management, programmatic and financial management, systems and tools, and reporting. As per the WFP audited annual financial statement in 2024, contribution revenue to trust funds totalled USD 174 million or 2 percent of WFP’s total annual contribution revenue of USD 9,795.2 million. Expenditure totalled USD 99 million. Trust funds are administered by the Chief Financial Officer Division, and their management involves cross-functional coordination, with responsibilities and accountabilities across global headquarters. Based on the results of the audit, the Office of Internal Audit reached an overall conclusion of some improvement needed.