Audit Reports

The BUSBE project aimed to revisit the management of funding sources in WFP and determine how best to appropriately align funding to activities in regional bureaux, country offices and headquarters divisions. Through a bottom-up approach, the project aimed to deliver recommendations for planning and budget teams to align funding with operational priorities in a consistent and efficient manner. In addition, it was intended that better allocation of funding sources for activities would bring transparency and improve accountability to stakeholders. Based on the results of the audit, and with consideration to this being an ongoing project, the Office of Internal Audit has assigned two ratings to distinguish: (1) the relevance of the project and its initial design (vision) requiring some improvements; and (2) its project management and implementation demanding major improvements to ensure the project maintains its momentum and continues to be relevant, coherent and provides the outcomes envisaged initially.

The United Nations Organizational Resilience Management System, the emergency management framework for the United Nations system, is an integral element of WFP’s Business Continuity Management, providing an integrated framework for building and maintaining WFP’s organizational resilience. Business Continuity Management includes measures to reduce WFP’s vulnerability and improve the organization’s capacity to manage crises and critical incidents. Based on the results of the audit, the Office of Internal Audit has come to an overall conclusion of partially satisfactory / some improvement needed.

As part of its annual work plan, the Office of Internal Audit conducted an audit of the functionality and application controls of WFP’s Logistics Execution Support System (LESS). The LESS application is WFP’s tool for “real time management” of commodities in the supply chain, from the point of receipt through to the final delivery point, whether it be managed by cooperating partners or WFP distribution teams. Based on the results of the audit, the Office of Internal Audit has come to an overall conclusion of partially satisfactory / some improvement needed.