As part of its annual workplan, the Office of Internal
Audit conducted an audit of WFP operations in the
Bolivarian Republic of Venezuela. The audit focused on
governance and risk management, programme delivery,
management of cooperating partners, supply chain –
logistics, monitoring, and partnerships management. In
Venezuela, WFP supports children in pre-primary schools,
students with disabilities enrolled in special education
schools, and school personnel through its school meals
programme. The country office’s Interim Country Strategic
Plan 2023-2025 was approved in February 2023 with a budget
of USD 574 million. Prior to that, WFP operated under a
Transitional Interim Multi-Country Strategic Plan for
Latin American countries impacted by the situation in
Venezuela, with a total budget of USD 216 million. The
audit focused on the implementation of activity 3 under
strategic outcome 1 of the Transitional Interim
Multi-Country Strategic Plan: ’In food insecure areas,
provide school meals for targeted children' which
accounted for 91 percent of the total expenditure in 2022
(USD 48 million) and 95 percent of total beneficiaries
assisted during the same year (519,000). Based on the
results of the audit, the Office of Internal Audit reached
an overall conclusion of some improvement needed.