Audit Reports

As part of its annual workplan, the Office of Internal Audit conducted an audit of WFP operations in Afghanistan which focused on governance and risk management, programme design and implementation, beneficiary identity management, cash-based transfers, supply chain, non-governmental organization partnerships, monitoring, humanitarian access and security, and treasury and cash management. With six strategic outcomes, the 2018‒2023 Country Strategic Plan positions WFP in Afghanistan to offer key support to achieve zero hunger by 2030 in a manner that contributes, wherever possible, to the broader, longer-term transition to peace and development in the country. During the audit period and until March 2023, WFP’s total operational costs amounted to approximately USD 2.8 billion, with the country office reaching more than 25 million beneficiaries. The audit focused on strategic outcome 1: Vulnerable people in Afghanistan are able to meet their food and nutrition needs during and immediately after emergencies through 2022 and reviewed the following activities under strategic outcome 1. Based on the results of the audit, the Office of Internal Audit reached an overall conclusion of major improvement needed.

The audit focused on risk management and management oversight, programme design and implementation of selected activities, identity management and digital solutions, supply chain, programme monitoring and accountability to affected population. In addition, the audit carried out tailored reviews of cash-based transfers, non-governmental organization management, donor engagement and contribution management, humanitarian access management, and gender and diversity. In 2022, WFP assisted 1.8 million beneficiaries, including 1.2 million residents and 0.5 million internally displaced persons, by providing 90,594 metric tons of food and USD 83.3 million in cash transfers. Expenses incurred in 2022 amounted to USD 283.2 million. 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 March 2023 Internal Audit of WFP Operations in Guinea (AR/23/03) which was rated Unsatisfactory, i.e., internal controls, governance, and risk management practices were not adequately established and not functioning well. The audit report made five high-priority and one medium-priority observations with 14 related agreed actions which, except for one, were all due to be implemented by 31 October 2023. The review team conducted the fieldwork from 8 to 12 January 2024 in the Guinea Country Office. The country office committed resources and substantial efforts to address the agreed actions in 2023 and meet implementation timelines.