As part of its annual workplan, the Office of Internal Audit conducted an audit of WFP operations in the Bolivarian Republic of Venezuela. The audit focused on governance and risk management, programme delivery, management of cooperating partners, supply chain – logistics, monitoring, and partnerships management. In Venezuela, WFP supports children in pre-primary schools, students with disabilities enrolled in special education schools, and school personnel through its school meals programme. The country office’s Interim Country Strategic Plan 2023-2025 was approved in February 2023 with a budget of USD 574 million. Prior to that, WFP operated under a Transitional Interim Multi-Country Strategic Plan for Latin American countries impacted by the situation in Venezuela, with a total budget of USD 216 million. The audit focused on the implementation of activity 3 under strategic outcome 1 of the Transitional Interim Multi-Country Strategic Plan: ’In food insecure areas, provide school meals for targeted children' which accounted for 91 percent of the total expenditure in 2022 (USD 48 million) and 95 percent of total beneficiaries assisted during the same year (519,000). Based on the results of the audit, the Office of Internal Audit reached an overall conclusion of some improvement needed.