Audit Reports

As part of its annual workplan, the Office of Internal Audit conducted an audit of WFP operations in Liberia that focused on key controls under priority focus areas informed by a risk-based approach, covering governance, programme implementation, monitoring, budget management, and gender. The work of WFP in Liberia, as defined through the Country Strategic Plan for 2020–2023, aims to support the Government’s efforts to end hunger and achieve the Sustainable Development Goals, in the context of the United Nations Sustainable Development Cooperation Framework (UNSDCF) 2020–2024. The main activities include the School Meals Programme; the provision of emergency assistance to the vulnerable population during and in the aftermath of emergencies; country capacity strengthening initiatives; and delivering common services to the Government and humanitarian actors. In 2022, WFP expenses amounted to USD 6.7 million and the country office reached 671,000 beneficiaries. The audit focused on the implementation of activity #1 - Provide an integrated, inclusive and gender-transformative school feeding package to food-insecure and nutritionally vulnerable schoolchildren, including take-home rations for adolescent girls, in a way that relies on and stimulates local production, and activity #2 - Provide an integrated emergency food and nutrition assistance package to vulnerable households affected by disasters or other disruptions, under strategic outcomes 1 and 2. Based on the results of the audit, the Office of Internal Audit reached an overall conclusion of major improvement needed.

As part of its annual work plan, the Office of Internal Audit conducted a follow-up audit on the implementation of the actions agreed from the internal audit of the WFP’s operations in Liberia (AR/19/09). The audit focused on the period from 1 January to 31 December 2018 and was carried out from 29 January to 8 February 2019. Based on the results of the audit, and with consideration of the context of the country, the Office of Internal Audit came to an overall conclusion of unsatisfactory.

As part of its annual work plan, the Office of Internal Audit conducted an audit of WFP’s operations in Liberia that focused on the period 1 January to 31 December 2018. Expenditures in Liberia totalled USD 5 million in 2018, representing less than one percent of WFP’s total direct expenses for that year. The audit team conducted the fieldwork from 29 January to 8 February 2019 at the Country Office premises in Monrovia and through an onsite visit to the Saclepea sub-office. The audit was conducted in conformance with the International Standards for the Professional Practice of Internal Auditing.