Audit Reports

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.

As part of its annual workplan, the Office of Internal Audit conducted an audit of Employee Duty of Care and Inclusion in WFP. The audit focused on the scope of duty of care and inclusion,considerations regarding sustainable funding and the effectiveness of the risk and performance management as well as governance processes. The audit covered the period from 1 November 2023 to 15 December 2025 against a backdrop of increasingly dangerous operating environments for humanitarian workers driven by geopolitical instability and attacks on humanitarian principles. The volatile funding landscape has also impacted WFP’s ability to carry out work on duty of care aspects supporting employees in these environments. During the audit period, WFP implemented significant organisational changes, which had yet to settle. In WFP, employee duty of care is not new. WFP has in the past decade continued building on its practices to keep employees secure, healthy and safe. Efforts included the establishment of the Wellness Division in January 2016, inclusion of employee health, safety and security risk in WFP’s corporate risk register in June 2017, the provision of USD 68.4 million of additional funding between 2015 and 2025 and increased attention to inclusion since 2022. Based on the results of the audit, the Office of Internal Audit reached an overall conclusion of major improvement.