Audit Reports

As part of its annual workplan, the Office of Internal Audit conducted an audit of WFP operations in Nigeria. The audit covered the period from 1 January 2025 to 31 December 2025. During this period, WFP’s direct operational expenses in Nigeria were USD 191 million, reaching approximately 2.4 million beneficiaries. The main transfer modality was cash-based transfers. In 2025, the country office transferred USD 71 million assisting 1.4 million beneficiaries (or 58 percent of beneficiaries assisted) using this modality. For cash-based transfers, the main delivery mechanism was value vouchers (USD 61 million transferred in 2025). Based on the results of the audit, the Office of Internal Audit reached an overall conclusion of some improvement needed.

As part of its annual workplan, the Office of Internal Audit conducted an audit of WFP operations in the Republic of Congo. The audit focused on full coverage of governance, risk management, identity management, accountability to affected populations, cooperating partner management, procurement, logistics, cash-based transfers, in-kind delivery, and monitoring. In addition, the audit partially covered process areas such as programme planning, targeting, food safety and quality management, and finance. In 2025, WFP assisted 376,023 beneficiaries with direct operational expenses of USD 19 million. As of 31 December 2025, one year from the country’s strategic plan end date, cumulative expenditure amounted to approximately USD 152.0 million or 49 percent of total plan budget. Based on the results of the audit, the Office of Internal Audit reached an overall conclusion of Major improvement needed.

As part of its annual workplan, the Office of Internal Audit conducted an audit of WFP operations in Colombia. The audit focused on governance, risk management, identity management and cooperating partner management. It also included tailored reviews of targeting, accountability to affected populations, cash-based transfers, monitoring, and partnerships management. The audit covered the period from 1 January to 31 December 2025. During this period, WFP’s direct operational expenses in Colombia amounted to USD 94 million, reaching approximately 645,000 beneficiaries. Based on the results of the audit, the Office of Internal Audit reached an overall conclusion of some improvement needed.