Audit Reports

The audit focused on WFP's programme implementation under Strategic Outcome one "Vulnerable communities in Cambodia have access to nutritious, safe, diverse, convenient, affordable and preferred foods by 2025"; Strategic Outcome two "Poor and vulnerable communities in Cambodia are more resilient to shocks and stresses in the food system by 2023"; and Strategic Outcome three "National and subnational institutions have strengthened capacities to mitigate risks and lead coordinated shock preparedness and response efforts by 2025". These three outcomes represented almost 94 percent of the Country Strategic Plan expenditure in 2020. Based on the results of the audit, the Office of Internal Audit has come to an overall conclusion of partially satisfactory / some improvement needed.

Operations in Ghana, as defined in the Country Strategic Plan 2019–2023, focus on direct food assistance using commodity vouchers to improve the nutritional status of targeted populations in line with national targets. WFP also supports nutritional value chains using a market-based approach to ensure efficient and resilient food systems in vulnerable communities; and provides capacity strengthening interventions to manage food security, nutrition and social protection programmes. Expenditures pertaining to the strategic plan activities from 1 January to 31 December 2020 amounted to USD 5.9 million. Based on the results of the audit, the Office of Internal Audit has come to an overall conclusion of partially satisfactory / major improvement needed.

WFP’s Shipping Service (also referred to as “Shipping”) has been operating for more than 50 years with the mandate to organize and manage the transport by sea of WFP’s food and non-food commodities. It is a centralized function of WFP’s Supply Chain Operations Division, operating from headquarters in Rome, from where it handles in-house all international cargo movements by sea, servicing WFP’s country offices, key corridors and port operations. It is unique in the United Nations and has sole responsibility for all ocean transport contracting and execution of related vessel operations. Based on the results of the audit, the Office of Internal Audit has come to an overall conclusion of effective / satisfactory.