Â鶹ÊÓƵ

As part of its annual workplan, the Office of Internal Audit conducted an audit of Â鶹ÊÓƵ operations in the Republic of Congo. The audit focused on full coverage of governance, risk management, identity management, accountability to affected populations, cooperating partner management, procurement, logistics, cash-based transfers, in-kind delivery, and monitoring. In addition, the audit partially covered process areas such as programme planning, targeting, food safety and quality management, and finance. In 2025, Â鶹ÊÓƵ assisted 376,023 beneficiaries with direct operational expenses of USD 19 million. As of 31 December 2025, one year from the country¡¯s strategic plan end date, cumulative expenditure amounted to approximately USD 152.0 million or 49 percent of total plan budget. Based on the results of the audit, the Office of Internal Audit reached an overall conclusion of Major improvement needed.

As part of its annual workplan, the Office of Internal Audit conducted an audit of Â鶹ÊÓƵ operations in Colombia. The audit focused on governance, risk management, identity management and cooperating partner management. It also included tailored reviews of targeting, accountability to affected populations, cash-based transfers, monitoring, and partnerships management. The audit covered the period from 1 January to 31 December 2025. During this period, Â鶹ÊÓƵ¡¯s direct operational expenses in Colombia amounted to USD 94 million, reaching approximately 645,000 beneficiaries. Based on the results of the audit, the Office of Internal Audit reached an overall conclusion of some improvement needed.

As part of its annual workplan, the Office of Internal Audit conducted an audit of Â鶹ÊÓƵ operations in the Plurinational State of Bolivia (hereafter referred to as Bolivia). The audit focused on governance, risk management, targeting, identity management, cooperating partner management, procurement, cash-based transfers, monitoring, human resources management, and budgeting. It also included tailored reviews of accountability to affected populations, supply chain, partnerships, and management services. The audit covered the period from 1 January to 31 December 2025. During this period, Â鶹ÊÓƵ¡¯s direct operational expenses in Bolivia were USD 3.3 million, reaching approximately 56,000 beneficiaries. Based on the results of the audit, the Office of Internal Audit reached an overall conclusion of major improvement needed.