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Internal Audit of WFP Operations in Lebanon - December 2021

As part of its annual work plan, the Office of Internal Audit conducted an audit of WFP's operations in Lebanon that focused on beneficiary management, cash-based transfers, monitoring, supply chain and finance, covering the period from 1 January 2020 to 30 April 2021. As defined in the Country Strategic Plan 2018–2022, operations in Lebanon aim to respond to the needs of Syrian refugees and vulnerable Lebanese, and to strengthen country systems. Expenditure pertaining to the Country Strategic Plan from 1 January 2020 to 30 April 2021 amounted to USD 435 million. The audit focused on WFP's programme implementation under Strategic Outcomes 1 and 3 of the Country Strategic Plan, representing 95 percent of the plan’s expenditure in 2020.
Based on the results of the audit, the Office of Internal Audit has come to an overall conclusion of partially satisfactory / some improvement needed.