Audit Reports

As part of its annual workplan, the Office of Internal Audit conducted an audit of WFP operations in Nepal that focused on beneficiary management, cash-based transfers, supply chain, monitoring, finance, budget management and non-governmental organization management. The work of WFP in Nepal, as defined in the Country Strategic Plan 2019–2023, aims to provide support to the Government in its work to achieve the Sustainable Development Goals through six strategic outcomes. Interventions include food distributions, cash-based transfers, strengthening local capacities for emergency response, nutrition, resilience, school feeding and supply chain management. The audit focused on the implementation of the activities #3 – Provide gender-transformative and nutrition-sensitive school meals and health packages in chronically food-insecure areas and strengthen the Government’s capacity to integrate the national school meals programme into the national social protection framework, and #5 – Develop and improve risk-resilient infrastructure and strengthen local capacity to identify climate risks and implement adaptive strategies, under strategic outcomes 2 and 3. 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 an audit of WFP operations in the State of Palestine that focused on beneficiary management, cash-based transfers, procurement, monitoring, finance, budget management and service provision. The work of WFP in the State of Palestine, as defined in the Country Strategic Plan 2018–2022, aims to provide relief food assistance to the poorest and most severely food insecure people in the State of Palestine. The country strategic plan also supports long-term resilience via a livelihood approach. The audit focused on the implementation of activities 1 –Provision of unconditional food assistance (including through cash-based transfers and in-kind modalities) and nutrition information to poor and food-insecure households, and 4 – Service provision of WFP’s delivery platforms to partners , under strategic outcomes 1 and 3. 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 an audit of WFP operations in Guatemala that focused on cash-based transfers, supply chain, budget management, cooperating partner management, and monitoring. Through nine activities across five strategic outcomes, the country strategic plan supports the Government of Guatemala in achieving sustainable, inclusive and equitable development by investing in resilience building as well as nutrition-specific and sensitive programmes and policies. Based on the results of the audit, the Office of Internal Audit reached an overall conclusion of ‘some improvement needed’.