As part of its annual workplan, the Office of Internal
Audit conducted an audit of WFP operations in Nepal that
focused on beneficiary management, cash-based transfers,
supply chain, monitoring, finance, budget management and
non-governmental organization management. The work of WFP
in Nepal, as defined in the Country Strategic Plan
2019–2023, aims to provide support to the Government in
its work to achieve the Sustainable Development Goals
through six strategic outcomes. Interventions include food
distributions, cash-based transfers, strengthening local
capacities for emergency response, nutrition, resilience,
school feeding and supply chain management. The audit
focused on the implementation of the activities #3 –
Provide gender-transformative and nutrition-sensitive
school meals and health packages in chronically
food-insecure areas and strengthen the Government’s
capacity to integrate the national school meals programme
into the national social protection framework, and #5 –
Develop and improve risk-resilient infrastructure and
strengthen local capacity to identify climate risks and
implement adaptive strategies, under strategic outcomes 2
and 3. Based on the results of the audit, the Office of
Internal Audit reached an overall conclusion of some
improvement needed.