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Audit Reports

Internal audit reports of the Office of the Inspector General are disclosed in accordance with the Oversight Reports Disclosure Policy approved by the Executive Board. The list below shows all reports that are disclosed to the public in line with this Policy.

Please note that the status of 'agreed actions' shown in the reports corresponds to the status at the time the report was issued.

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16 September 2022

Internal Audit Report of WFP Operations in Haiti - August 2022

Reference: AR-22-12

As part of its annual work plan, the Office of Internal Audit conducted an audit of WFP's operations in Haiti that focused on beneficiary management, cash-based transfers, monitoring, supply chain and finance, and a tailored review of the management of humanitarian access. In its Country Strategic Plan for 2019-2023, WFP Haiti adopted an integrated approach along the humanitarian–development nexus, delivering direct assistance to crisis-affected and vulnerable people, strengthening smallholders’ access to markets and building their resilience, and supporting national institutions and partners to achieve the country’s 2030 Agenda. Since its inception in 2019, the Country Strategic Plan has been regularly revised to reflect increasing needs due to the deteriorating food security situation in Haiti. The situation continued to worsen in 2021, and successive budget revisions have expanded food assistance to shock-affected populations. The budget of the original Haiti Country Strategic Plan has more than doubled, from USD 199 million to USD 469 million, and planned beneficiary numbers have increased from 1.47 to 2.88 million. Based on the results of the audit, the Office of Internal Audit has come to an overall conclusion of major improvement needed.

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20 July 2022

Internal Audit of the Bottom-up Strategic Budgeting Exercise (BUSBE)

Reference: AR-22-11

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.

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Privileges and immunities

WFP internal audit reports are made publicly available in accordance with decisions of the WFP Executive Board. Readers should understand that the publication of these reports does not constitute a waiver, express or implied, of WFP's immunities as set out in the Convention on the Privileges and immunities of the United Nations, 1946, the Convention on the Privileges and immunities of the Specialized Agencies, 1947, customary international law, other relevant international or national agreements, or under domestic law.

Response to the queries

WFP appreciates the public interest in internal audit reports. However, due to resource constraints, we will be unable to respond to individual questions regarding internal audit reports.

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