As defined in the Country Strategic Plan 2019–2022, WFP’s
operations in Nigeria aim to assist populations in
conflict-affected and hard-to-reach areas. The
interventions range from unconditional food assistance,
both in-kind food and cash-based transfers, to nutrition
prevention and treatment support, and conditional
assistance for resilience projects. Expenditure pertaining
to the Country Strategic Plan from 1 January to 31
December 2020 amounted to USD 213 million. The audit
focused on the country office’s implementation of the two
activities under Strategic Outcome 1 of the Country
Strategic Plan: “Internally displaced persons, returnees,
refugees and local communities affected by crises in
Nigeria are able to meet their basic food and nutrition
needs during and in the aftermath of shocks”. Based on the
results of the audit, the Office of Internal Audit has
come to an overall conclusion of partially satisfactory /
some improvement needed.