WFP’s work in Bangladesh aims to support the country in ending hunger and reducing malnutrition by 2030 through five strategic outcomes. Expenditure pertaining to the Country Strategic Plan from 1 January 2020 to 30 April 2021 amounted to USD 373 million. Interventions include support to the Government’s mother and child benefit programmes, cash, and food assistance (to refugees and host communities), livelihood and nutrition support, and capacity strengthening. The audit focused on the country office’s implementation of two activities under Strategic Outcome 2 of the Country Strategic Plan that accounted for 90 percent of total expenditure during the audit period. Based on the results of the audit, the Office of Internal Audit has come to an overall conclusion of partially satisfactory / some improvement needed.