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.