Audit Reports

The BUSBE project aimed to revisit the management of funding sources in WFP and determine how best to appropriately align funding to activities in regional bureaux, country offices and headquarters divisions. Through a bottom-up approach, the project aimed to deliver recommendations for planning and budget teams to align funding with operational priorities in a consistent and efficient manner. In addition, it was intended that better allocation of funding sources for activities would bring transparency and improve accountability to stakeholders. Based on the results of the audit, and with consideration to this being an ongoing project, the Office of Internal Audit has assigned two ratings to distinguish: (1) the relevance of the project and its initial design (vision) requiring some improvements; and (2) its project management and implementation demanding major improvements to ensure the project maintains its momentum and continues to be relevant, coherent and provides the outcomes envisaged initially.

Report not publicly disclosed under the Policy for disclosure of oversight reports - WFP/EB.A/2021/5C/1

As part of its annual workplan, the Office of Internal Audit conducted an audit of WFP operations in Kenya that focused on beneficiary management, cash-based transfers, supply chain, monitoring and a tailored review of country strategic plan implementation, human resources, and budget management processes. WFP’s work in Kenya, as defined in the 2018–2023 Country Strategic Plan, aims to provide food security to refugees and vulnerable Kenyans; support national and county government institutions in building capacity and systems to assist food insecure and nutritionally vulnerable people; and provide supply chain services, including humanitarian aviation, for partners operating in the country. The country strategic plan has an overarching objective to accelerate WFP’s shift from the direct provision of transfers and services to the strengthening of national systems and capacities to deliver food and nutrition security. Based on the results of the audit, the Office of Internal Audit reached an overall conclusion of some improvement needed.