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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26 October 2026

Internal Audit of WFP Operations in Lao People's Democratic Republic - September 2026

Reference: AR-26-11

As part of its annual workplan, the Office of Internal Audit conducted an audit of WFP operations in Lao People's Democratic Republic. The audit focused on governance (including risk management and office organisational structure), programme planning and budgeting, needs assessment and targeting, identity management, accountability to affected populations, cooperating partners’ management, supply chain (including procurement and logistics) and monitoring. It also included tailored reviews of cash-based transfer, in-kind delivery, partnerships and finance. The audit covered the period from 1 January to 31 December 2025. During this period, WFP’s direct operational expenses in Lao PDR were USD 19.2 million, reaching approximately 332,000 beneficiaries. Based on the results of the audit, the Office of Internal Audit reached an overall conclusion of some improvement needed.

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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.

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