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Internal Audit of WFP Operations in Uganda - October 2023

The audit focused on governance and risk management, beneficiary management, cash-based transfers, supply chain, monitoring, managing non-governmental organizations, and resource management. Guided by the Country Strategic Plan 2018–2025, WFP operations in Uganda include: food and nutrition; assistance for refugees; nutrition intervention to address the root causes and effects of food insecurity and malnutrition; and providing income support and training to people facing food insecurity to help them build resilience and capacities to adapt to climatic shocks.
In 2022, WFP assisted 1.8 million beneficiaries, including 1.3 million refugees, by providing 84,740 metric tons of food and USD 45.2 million in cash transfers. Uganda hosts more than 1.5 million refugees and asylum seekers, mainly from South Sudan, the Democratic Republic of Congo, Somalia, and Burundi. The audit reviewed three activities under strategic outcomes 1 and 2, which accounted for 92 percent of the total direct operational costs and 95 percent of the beneficiary caseload during the audit period: (a) Provide food and nutrition assistance and promote financial inclusion of refugees (activity 1); (b) Provide food and nutrition assistance to crisis-affected households (activity 2); and (c) Provide nutritious hot meals to children attending school. Based on the results of the audit, the Office of Internal Audit reached an overall conclusion of some improvement needed.