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.