Internal Audit of School Meals Management in WFP - September 2024

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.