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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 December 2023

Internal Audit of WFP Operations in the Bolivarian Republic of Venezuela - December 2023

Reference: AR-23-16

As part of its annual workplan, the Office of Internal Audit conducted an audit of WFP operations in the Bolivarian Republic of Venezuela. The audit focused on governance and risk management, programme delivery, management of cooperating partners, supply chain – logistics, monitoring, and partnerships management. In Venezuela, WFP supports children in pre-primary schools, students with disabilities enrolled in special education schools, and school personnel through its school meals programme. The country office’s Interim Country Strategic Plan 2023-2025 was approved in February 2023 with a budget of USD 574 million. Prior to that, WFP operated under a Transitional Interim Multi-Country Strategic Plan for Latin American countries impacted by the situation in Venezuela, with a total budget of USD 216 million. The audit focused on the implementation of activity 3 under strategic outcome 1 of the Transitional Interim Multi-Country Strategic Plan: ’In food insecure areas, provide school meals for targeted children' which accounted for 91 percent of the total expenditure in 2022 (USD 48 million) and 95 percent of total beneficiaries assisted during the same year (519,000). 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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