Audit Reports

Operations in Ghana, as defined in the Country Strategic Plan 2019–2023, focus on direct food assistance using commodity vouchers to improve the nutritional status of targeted populations in line with national targets. WFP also supports nutritional value chains using a market-based approach to ensure efficient and resilient food systems in vulnerable communities; and provides capacity strengthening interventions to manage food security, nutrition and social protection programmes. Expenditures pertaining to the strategic plan activities from 1 January to 31 December 2020 amounted to USD 5.9 million. Based on the results of the audit, the Office of Internal Audit has come to an overall conclusion of partially satisfactory / major improvement needed.

WFP’s Shipping Service (also referred to as “Shipping”) has been operating for more than 50 years with the mandate to organize and manage the transport by sea of WFP’s food and non-food commodities. It is a centralized function of WFP’s Supply Chain Operations Division, operating from headquarters in Rome, from where it handles in-house all international cargo movements by sea, servicing WFP’s country offices, key corridors and port operations. It is unique in the United Nations and has sole responsibility for all ocean transport contracting and execution of related vessel operations. Based on the results of the audit, the Office of Internal Audit has come to an overall conclusion of effective / satisfactory.

Central to WFP’s operating model and culture, reassignment is the process of internally deploying international professional staff, most of whom are required to rotate between posts and duty stations (at designated intervals) to where they are most needed. During the audit period, 1,056 staff were reassigned, comprised of 919 professionals and 137 senior staff. The average financial cost of relocating an international staff member through reassignment is estimated at USD 50,000. With WFP’s expansion of its rank-in-post promotion system to all grade levels starting in 2021, reassignment will act as the starting point through which promotions for duration of assignment will occur in the future. Based on the results of the audit, the Office of Internal Audit has come to an overall conclusion of partially satisfactory with some improvements needed.