As part of its annual work plan, the Office of Internal Audit conducted an audit of WFP’s operations in Liberia that focused on the period 1 January to 31 December 2018. Expenditures in Liberia totalled USD 5 million in 2018, representing less than one percent of WFP’s total direct expenses for that year. The audit team conducted the fieldwork from 29 January to 8 February 2019 at the Country Office premises in Monrovia and through an onsite visit to the Saclepea sub-office. The audit was conducted in conformance with the International Standards for the Professional Practice of Internal Auditing.