As part of its annual work plan, the Office of Internal Audit (OIGA) conducted an audit of WFP operations in Lesotho that focused on the period from 1 January to 31 December 2018. Expenditures in the Lesotho country office totalled USD 5.3 million in 2018, representing less than one percent of WFP’s total direct expenses for that year. The audit team conducted the fieldwork from 24 January to 7 February 2019 at the country office in Maseru and through onsite visits to field offices in Mohale’s Hoek and Mokhotlong. The audit was conducted in conformance with the International Standards for the Professional Practice of Internal Auditing.