How WFP demonstrates accountability and transparency
The World Food Programme (WFP) is at the forefront of the United Nations system in sharing information with its member states and the general public, and is committed to demonstrating effectiveness and efficiency. WFP shares information through various channels, including its public website and shares more details in its Executive Board site, which can be accessed by governments.
The Annual Performance Report (APR) focuses on what WFP has achieved. It details how WFP used the resources entrusted to it in any given year consistent with its mandate and in support of expected programmatic and management results. The publicly available APR dashboard provides a global overview of key results of WFP’s performance in terms of beneficiaries reached, food and cash-based transfers, capacity strengthening, service delivery and related direct expenditures. Furthermore, WFP Country Offices produce Annual Country Reports (ACR) to inform donors how their funds were used in specific countries during the reporting year. This includes an annual financial report covering all activities in the country portfolio.
WFP publishes audited financial reports, the Annual Accounts, that are audited by the auditor general (or equivalent position) of a member state of the UN or FAO. In addition to certifying the accounts of WFP, the external auditor has authority to report to the Board on the efficiency of financial procedures and the general administration and management of WFP. The audit of the WFP accounts is conducted in accordance with the International Standards of Auditing. The most recent accounts were audited by the French Cour des Comptes and received an unqualified audit opinion.
The Office of the Inspector General of WFP conducts objective and independent assurance and oversight activities to protect the integrity, efficiency and effectiveness of WFP’s programmes and operations, and detects and deters fraud, waste and abuse through internal audit, advisory services, inspections, and investigations. Internal audits are carried out in conformance with the Institute of Internal Auditors’ International Standards for the Professional Practice of Internal Auditing. Internal audit reports issued by the Office of the Inspector General and are publicly available. The Office of the Inspector General also publishes an Annual Report providing its assessment, based on the scope of the work undertaken, of the effectiveness of WFP’s governance, risk management and control processes.
Evaluations and organizational assessments
The Office of Evaluation conducts evaluations of WFP work and issues reports that are publicly available in the Evaluation Library which allows access and review of past and current evaluations by country, type, year and topic. The evaluation function is guided by an Evaluation Policy, and the outcomes following implementation of the policy are reported to the Executive Board through the Annual Evaluation Report. There are other organizational assessments, such as the Multilateral Organisation Performance Assessment (MOPAN), as well as donor specific assessments, of WFP performance which are also used, in addition to evaluations, to strengthen organizational learning and improve programme quality.
1) WFP joined the International Aid Transparency Initiative (IATI) standard in 2013 as its 150th member. In 2016, we ranked first of 473 organizations in IATI’s financial transparency rating and have been maintaining the top ranked compliance scoring ever since. Some 1,360 organizations are now members of IATI. WFP data on the IATI site can be found here.
2. WFP was the first UN system organization to implement International Public Sector Accounting Standards (IPSAS) and full accruals accounting in 2008.
3. WFP has publicly published Internal Audit reports since 2012.
4. WFP prepares Country Strategic plans (CSPs) that reflect local needs, the added value that WFP can bring in a particular time and place and define the portfolio of assistance within a country. Country Strategic Plans are published on wfp.org. Each CSP is prepared through an open and transparent process and approved by the Executive Board, which has access at all times to financial and performance information through a Portal to assist in governance and oversight.
5. WFP’s Strategic plan, Annual Performance Report, Annual Accounts, Annual Country Reports covering every country of operations and Evaluation reports are available online.