Audit Reports

As part of its annual work plan, the Office of Internal Audit conducted an audit of school meals management in WFP. The audit assessed the extent to which management has established governance, risk management and internal controls for effective school meals activities. The period covered was 1 January 2023 to 31 March 2024. Where necessary, transactions and events pertaining to other periods were also reviewed. The scope included three focus areas: (i) WFP’s support to the transition to national school meals programme, (ii) controls over cash transferred to institutions; and (iii) fund and resource management. Based on the results of the audit, the Office of Internal Audit reached an overall conclusion of some improvement needed.

WFP has had a strong programmatic focus on gender for decades. In 2020 it provided additional resources for disability inclusion in response to the United Nations Disability Inclusion Strategy. In 2022, as a result of an expanding focus on diversity, and with the approval of the three-year Investing in People Critical Corporate Initiative, WFP created a DEI Unit in the Workplace and Management Department, with a team of two employees. This team worked on expanding diversity dimensions beyond gender, including disability inclusion, anti-racism and LGBTIQ+ inclusion. The audit assessed the extent to which WFP has established processes to promote diversity, achieve equity and create an inclusive workplace culture for its employees. It focused on work undertaken on four dimensions of diversity – gender, disability inclusion, anti-racism and LGBTIQ+ – because these were areas where the DEI Unit had begun its work. The DEI Unit has the overall responsibility for inclusion for all WFP employees throughout the employee life cycle. The Gender, Protection and Inclusion Unit within the Programme Policy and Guidance Division is responsible for programmatic aspects and coordinates disability inclusion and gender, adding to the complexity of organizational arrangements to manage DEI issues. 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’s fleet management that focused on the period from 1 January 2022 to 31 December 2023. The audit team conducted the audit fieldwork phase in the first quarter of 2024 at WFP headquarters in Rome; through specific field visits to the WFP Ethiopia, Cameroon, and Democratic Republic of the Congo country offices; through surveys and interviews with 11 country offices; and through a review of related corporate processes across WFP. Light and armoured vehicles support WFP operations and programme delivery. As of 31 December 2023, with a total acquisition value of USD 129 million, WFP’s fleet comprised 3,028 light vehicles and 417 armoured vehicles in 95 countries worldwide. In 2025, the centre will hand over its light vehicle acquisition and leasing operations to the United Nations Fleet (UN Fleet), a partnership jointly funded by WFP and the United Nations High Commissioner for Refugees that will provide fleet services to all UN organisations. Based on the results of the audit, the Office of Internal Audit reached an overall conclusion of some improvement needed.