Audit Reports

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.

As part of its annual workplan, the Office of Internal Audit audited digital advisory and solution services (DASS) project management in WFP. WFP country offices see digital support to national systems as a critical pathway to achieve country strategic plan outcomes and contribute to broader national and global goals. In recent years, WFP received requests to provide digital technology support to host governments,including national social safety and assistance programmes. As of July 2023, the Technology and Programme Humanitarian and Development Divisions reported approximately 180 ongoing or closed projects to provide or support the development of technology capabilities in all six WFP regions. This level of engagement indicates a great need for digitalization and technological innovation in digital assistance services and provides an opportunity for WFP to support the changing lives agenda of national governments. The present audit assessed the extent to which management has established project management governance, processes and controls for the effective delivery of digital advisory and solution services to governments. Based on the results of the audit, the Office of Internal Audit has come to an overall conclusion of major improvement needed.

As part of its annual workplan, the Office of Internal Audit conducted an audit of WFP operations in Honduras. The audit focused on governance and risk management, budgeting and programming, programme delivery, management of cooperating partners, supply chain, cash-based transfers, monitoring, and environmental and social standards. WFP in Honduras supports children enrolled in the National School Feeding Programme. The audit focused on the following two activities under strategic outcomes 2 and 3, which accounted for 72 percent of the country office’s total expenditure and 80 percent of the beneficiary caseload in 2022: (i) Activity 3: Provide food and technical assistance to vulnerable rural populations and support to social protection systems and local actors to build and strengthen the livelihoods of vulnerable rural populations and make their food systems more sustainable, diverse and resilient to climate change and multi-pronged crises. (ii) Activity 5: Provide nutritious school meals to preschool- and school-age girls and boys, ensuring their access to social protection, and strengthen the role of the school as a hub for addressing children's health, nutrition and socialization needs. Based on the results of the audit, the Office of Internal Audit reached an overall conclusion of major improvement needed.