Audit Reports

The audit focused on governance and risk management, beneficiary management, cash-based transfers, supply chain, monitoring, managing non-governmental organizations, and resource management. Guided by the Country Strategic Plan 2018–2025, WFP operations in Uganda include: food and nutrition; assistance for refugees; nutrition intervention to address the root causes and effects of food insecurity and malnutrition; and providing income support and training to people facing food insecurity to help them build resilience and capacities to adapt to climatic shocks. In 2022, WFP assisted 1.8 million beneficiaries, including 1.3 million refugees, by providing 84,740 metric tons of food and USD 45.2 million in cash transfers. Uganda hosts more than 1.5 million refugees and asylum seekers, mainly from South Sudan, the Democratic Republic of Congo, Somalia, and Burundi. The audit reviewed three activities under strategic outcomes 1 and 2, which accounted for 92 percent of the total direct operational costs and 95 percent of the beneficiary caseload during the audit period: (a) Provide food and nutrition assistance and promote financial inclusion of refugees (activity 1); (b) Provide food and nutrition assistance to crisis-affected households (activity 2); and (c) Provide nutritious hot meals to children attending school. 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 work plan, the Office of Internal Audit conducted an audit of WFP operations in Uganda that focused on the period from 1 January 2018 to 30 September 2019. Expenditures for the audit period totalled USD 316 million. The audit team conducted the fieldwork from the 11 to the 29 November 2019 at the country office premises in Kampala, and through onsite visits to several field locations across Uganda. Based on the results of the audit, the Office of Internal Audit has come to an overall conclusion of partially satisfactory / some improvement needed.

As part of its annual work plan for 2015, the Office of Internal Audit conducted an audit of WFP operations in Uganda, focusing on the period 1 April 2014 to 31 March 2015. The audit team conducted the in-country fieldwork, which included on-site visits to various locations in Uganda and a review of related corporate processes that impact across WFP, from 25 May to 5 June 2015. The audit was conducted in conformance with the International Standards for the Professional Practice of Internal Auditing.