Audit Reports

As part of its annual workplan, the Office of Internal Audit conducted an audit of WFP operations in Sri Lanka that focused on key controls under priority focus areas informed by a risk-based approach. These areas included programme management, non-governmental organization management, monitoring, cash based transfers, and supply chain including logistics and procurement. Through four strategic outcomes, the Country Strategic Plan for 2023–2027 seeks to provide protective food assistance and other support as required in the short term and to restore and improve food security and nutrition by developing in-country capacity and reducing vulnerability through an integrated resilience and nutrition-sensitive approach that layers and sequences programming. The country office reached 1.4 million beneficiaries in 2022. The audit focused on strategic outcome 1: Vulnerable communities in Sri Lanka meet their food, nutrition and other essential needs during and after crises. 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 Madagascar, focusing on supply chain, management of the emergency response, cooperating partner management, monitoring activities, cash-based transfers, payment processes, and budget management. The Country Strategic Plan has five strategic outcomes: promote an integrated, shock-responsive social protection system; provide children in vulnerable communities with access to nutritious foods while at school; extend integrated approaches for the prevention of malnutrition among vulnerable women, adolescent girls, and children; build the resilience of vulnerable smallholder households and communities; and ensure that interventions for addressing needs are supported by enhanced capacities and resources for emergency preparedness and response. Over the audit period, the country office assisted 2.8 million beneficiaries through the distribution of 84,000 metric tons of food worth USD 54 million and USD 21 million of cash-based transfers, representing 72 ercent and 28 percent respectively of total transfer value to beneficiaries. Based on the results of the audit, the Office of Internal Audit reached an overall conclusion of ineffective / unsatisfactory.

As part of its annual workplan, the Office of Internal Audit conducted an audit of WFP operations in Bangladesh that focused on key controls under priority focus areas informed by a risk-based approach. These areas included governance, programme management, non-governmental organization management, cash-based transfers, monitoring, budget management and security. The Country Strategic Plan for 2022–2026 is aligned with the United Nations Sustainable Development Cooperation Framework for Bangladesh and the Government of Bangladesh’s five-year plan. Through four strategic outcomes, the country strategic plan aims to strengthen country capacities, resilience-building programmes and, upon request by the government, respond to crises through the provision of food and nutrition assistance to affected people and through coordination and common services to humanitarian partners. The country office reached 1.7 million beneficiaries. The audit focused on strategic outcome 1: Populations affected by crisis in Bangladesh are able to meet basic food, nutrition and other essential needs during and after crises. Based on the results of the audit, the Office of Internal Audit reached an overall conclusion of Major improvement needed.