Audit Reports

As part of its annual workplan, the Office of Internal Audit conducted an audit of WFP operations in South Sudan that focused on beneficiary management, supply chain, budget management, non-governmental organization partnerships, humanitarian access, and monitoring. WFP’s Interim Country Strategic Plan, 2018–2022 for South Sudan, aims primarily to assist vulnerable people affected by conflict, displacement, weather-related or economic shocks, or serious illness to meet their food and nutrition needs. In non-conflict areas, WFP promotes enhanced resilience for smallholder farmers through livelihood activities. In addition, WFP provides air transport and coordinated logistics services to humanitarian partners to ensure the delivery of assistance to remote, hard-to-reach areas. 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 workplan, the Office of Internal Audit conducted a follow-up review of the implementation of agreed actions from the 2021 Internal Audit of WFP Operations in Mali (AR/21/16), which was rated Unsatisfactory, i.e., internal controls, governance and risk management practices were either developed and not fully established or not functioning well.

As part of its annual work plan, the Office of Internal Audit conducted an audit of WFP's operations in Haiti that focused on beneficiary management, cash-based transfers, monitoring, supply chain and finance, and a tailored review of the management of humanitarian access. In its Country Strategic Plan for 2019-2023, WFP Haiti adopted an integrated approach along the humanitarian–development nexus, delivering direct assistance to crisis-affected and vulnerable people, strengthening smallholders’ access to markets and building their resilience, and supporting national institutions and partners to achieve the country’s 2030 Agenda. Since its inception in 2019, the Country Strategic Plan has been regularly revised to reflect increasing needs due to the deteriorating food security situation in Haiti. The situation continued to worsen in 2021, and successive budget revisions have expanded food assistance to shock-affected populations. The budget of the original Haiti Country Strategic Plan has more than doubled, from USD 199 million to USD 469 million, and planned beneficiary numbers have increased from 1.47 to 2.88 million. Based on the results of the audit, the Office of Internal Audit has come to an overall conclusion of major improvement needed.