Audit Reports

As part of its annual workplan, the Office of Internal Audit conducted an audit of WFP operations in Timor-Leste. The audit focused on governance, risk management, programme planning and budget management, targeting, procurement, and monitoring. It also included tailored reviews of office organisational structure, identity management, accountability to affected populations, partnerships, and finance. The audit covered the period from 1 January 2025 to 31 December 2025. During this period, WFP’s direct operational expenses were USD 1.6 million, reaching approximately 8,400 beneficiaries. Based on the results of the audit, the Office of Internal Audit reached an overall conclusion of some improvement needed. The assessed governance arrangements, risk management, and controls were generally established and functioning well but needed improvement to provide reasonable assurance that the objectives of the audited entity/area should be achieved. Issues identified by the audit were unlikely to significantly affect the achievement of the objectives of the audited entity/area. Management action is recommended to ensure that identified risks are adequately mitigated.

As part of its annual workplan, the Office of Internal Audit conducted an audit of WFP’s ad-hoc framework position abolition process, covering the period from 1 January 2024 to 31 March 2026. The audit focused on governance, risk management and internal controls supporting the position abolition process under WFP’s ad-hoc framework and benchmarked against similar practices in other United Nations agencies to determine compliance, efficiency and effectiveness. During the audit period, WFP operated in a severely constrained financial environment following a sharp decline in contributions after October 2023. This triggered a range of workforce reduction measures, including a recruitment freeze, short-term and affiliate contract reductions, agreed separations, and the abolition of encumbered staff positions. Efforts to reduce WFP’s workforce during the period were substantial, with overall headcount declining from 22,438 in 2024 to 18,845 by March 2026 (down 3,593 positions, or 16 percent), including a reduction at Global Headquarters from 4,329 to 3,424 (down 905 positions, or 21 percent). In this context, WFP introduced in April 2024 the "Ad-hoc Framework on Management of the Staffing Implications of the Programme Support Administration Rebudgeting and Structural Realignment Exercise at Global Headquarters and Regional Bureaus" as a temporary instrument to manage workforce adjustments. WFP further extended the framework in December 2024 and January 2026 to remain in effect until December 2026. The frameworks aimed to provide a structured and time-bound process governing position abolition, including retention order, areas of competition, human resources review mechanisms, staff consultation, and redeployment arrangements. Based on the results of the audit, the Office of Internal Audit reached an overall conclusion of some improvement needed.

As part of its annual workplan, the Office of Internal Audit conducted an audit of WFP’s Contributions Management, covering the period from 1 January to 31 December 2025. The audit reviewed all key aspects of contributions management for public sector contributions, including governance, negotiation, grant management, systems and tools, and reporting. In 2025, contributions from the public donor sector totalled USD 6.2 billion or 95 percent of WFP’s total annual contributions of USD 6.5 billion. While the Partnerships and Innovation Department leads the WFP's global partnership and resource mobilisation efforts, contributions management entails cross-functional coordination, with responsibilities and accountabilities disseminated across global headquarters and country offices. Based on the results of the audit, the Office of Internal Audit reached an overall conclusion of some improvement needed.