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Internal Audit of WFP Operations in Honduras - October 2023

As part of its annual workplan, the Office of Internal Audit conducted an audit of WFP operations in Honduras. The audit focused on governance and risk management, budgeting and programming, programme delivery, management of cooperating partners, supply chain, cash-based transfers, monitoring, and environmental and social standards.
WFP in Honduras supports children enrolled in the National School Feeding Programme.
The audit focused on the following two activities under strategic outcomes 2 and 3, which accounted for 72 percent of the country office’s total expenditure and 80 percent of the beneficiary caseload in 2022:
(i) Activity 3: Provide food and technical assistance to vulnerable rural populations and support to social protection systems and local actors to build and strengthen the livelihoods of vulnerable rural populations and make their food systems more sustainable, diverse and resilient to climate change and multi-pronged crises.
(ii) Activity 5: Provide nutritious school meals to preschool- and school-age girls and boys, ensuring their access to social protection, and strengthen the role of the school as a hub for addressing children's health, nutrition and socialization needs.
Based on the results of the audit, the Office of Internal Audit reached an overall conclusion of major improvement needed.