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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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29 May 2023

Internal Audit of WFP Operations in Ukraine

Reference: AR/23/04

As part of its annual work plan, the Office of Internal Audit conducted an audit of WFP operations in Ukraine that focused on end-to-end delivery processes, including programme set-up and beneficiary management; programme implementation ‒ cash-based transfers; programme implementation ‒ in kind assistance; and monitoring and reporting processes, as part of the limited emergency operation. WFP’s work in Ukraine, as defined in the limited emergency operation (February‒December 2022) document, aimed to temporarily amplify the capacity of the in-country humanitarian system. Interventions included providing (a) immediate food assistance through a combination of cash-based transfers and in-kind modalities, and (b) logistics and telecommunications-related support, as well as other on-demand services to the humanitarian community. The nature of the emergency in Ukraine is complex and unprecedented in WFP. Before the conflict, Ukraine was a highly digitized, middle-income country with structured social security frameworks and tight data protection regulations. WFP had not had a permanent presence in the country since 2018. The situation is further challenging in that humanitarian access to non-government-controlled areas had not been granted (at the time of audit fieldwork). Based on the results of the audit work performed for the period in scope (March to September 2022) and given the programmatic set-up in place, 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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