As part of its annual work plan, the Office of Internal
Audit (OIGA) conducted an audit of WFP operations in
Lesotho that focused on the period from 1 January to 31
December 2018. Expenditures in the Lesotho country office
totalled USD 5.3 million in 2018, representing less than
one percent of WFP’s total direct expenses for that year.
The audit team conducted the fieldwork from 24 January to
7 February 2019 at the country office in Maseru and
through onsite visits to field offices in Mohale’s Hoek
and Mokhotlong. The audit was conducted in conformance
with the International Standards for the Professional
Practice of Internal Auditing.