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Audit Reports

Internal audit reports of the Office of the Inspector General are disclosed in accordance with the Oversight Reports Disclosure Policy approved by the Executive Board. The list below shows all reports that are disclosed to the public in line with this Policy.

Please note that the status of 'agreed actions' shown in the reports corresponds to the status at the time the report was issued.

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Internal Audit of WFP Operations in Benin - May 2023

Reference: AR-23-06

As part of its annual workplan, the Office of Internal Audit conducted an audit of WFP operations in Benin that focused on beneficiary management, supply chain, monitoring, non-governmental organization management, finance, budget management and gender. Through its three strategic outcomes, the Country Strategic Plan 2019–2023 aims to enable WFP in Benin to reposition itself and transition from providing direct assistance to performing an advisory and enabling role, supporting the Government in the design and implementation of a national integrated home-grown school feeding programme. Following the Government’s commitment to scale up its coverage of the school feeding programme to reach 75 percent of all primary schools, in April 2022, WFP included an additional 1,729 schools in the programme to reach a total of more than 5,300 schools. Over the audit period, WFP expenses amounted to USD 25 million, and the country office reached over 1 million beneficiaries. The audit focused on implementation of activity #1 – Provide integrated, inclusive and gender-transformative school meals programmes in targeted communities in a way that relies on and stimulates local production, under strategic outcome 1 of the country strategic plan, which accounted for 95 percent of total expenses during the audit period. Based on the results of the audit, the Office of Internal Audit reached an overall conclusion of major improvement needed.

Privileges and immunities

WFP internal audit reports are made publicly available in accordance with decisions of the WFP Executive Board. Readers should understand that the publication of these reports does not constitute a waiver, express or implied, of WFP's immunities as set out in the Convention on the Privileges and immunities of the United Nations, 1946, the Convention on the Privileges and immunities of the Specialized Agencies, 1947, customary international law, other relevant international or national agreements, or under domestic law.

Response to the queries

WFP appreciates the public interest in internal audit reports. However, due to resource constraints, we will be unable to respond to individual questions regarding internal audit reports.