Operations in Ghana, as defined in the Country Strategic Plan 2019–2023, focus on direct food assistance using commodity vouchers to improve the nutritional status of targeted populations in line with national targets. WFP also supports nutritional value chains using a market-based approach to ensure efficient and resilient food systems in vulnerable communities; and provides capacity strengthening interventions to manage food security, nutrition and social protection programmes. Expenditures pertaining to the strategic plan activities from 1 January to 31 December 2020 amounted to USD 5.9 million. Based on the results of the audit, the Office of Internal Audit has come to an overall conclusion of partially satisfactory / major improvement needed.