Â鶹ÊÓƵ

As part of its annual workplan, the Office of Internal Audit conducted an audit of Â鶹ÊÓƵ operations in Central African Republic (hereafter referred to as CAR). The audit focused on risk management and oversight, beneficiary targeting, identity management, management of cooperating partners, cash-based transfers, supply chain, accountability to affected populations, monitoring, humanitarian access and security. It also included tailored reviews of governance, including budget and programming, organizational/staffing structure, human resources management, procurement, management services and finance. The audit covered the period from 1 January 2024 to 30 June 2025. During this period, Â鶹ÊÓƵ¡¯s total expenditure in CAR was USD 129 million, reaching approximately 1.7 million 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 corridor management in Â鶹ÊÓƵ, covering the period from 1 January 2024 to 30 September 2025. The audit focused on governance and oversight, operational coordination and Integration, and budgeting and performance monitoring. According to the 2024 Â鶹ÊÓƵ audited annual accounts and the Â鶹ÊÓƵ Data Operations and Tracking System, Â鶹ÊÓƵ delivered 63 percent of the total food procured (approximately 1.9 million metric tons (mt) out of total of 2.9 million mt) through its corridors, with approximately 1.8 million metric tons procured via the Global Commodity Management Facility. Management of corridors, a critical element of Â鶹ÊÓƵ¡¯s supply chain, involves the planning, coordination, and oversight of designated transport routes that enable the movement of food and humanitarian commodities across multiple countries, ensuring timely delivery to country operations under complex logistical, regulatory, and security conditions. 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¡¯s Trust Fund Management, covering the period from 1 January 2024 to 30 June 2025. The audit focused on governance, risk management, programmatic and financial management, systems and tools, and reporting. As per the Â鶹ÊÓƵ audited annual financial statement in 2024, contribution revenue to trust funds totalled USD 174 million or 2 percent of Â鶹ÊÓƵ¡¯s total annual contribution revenue of USD 9,795.2 million. Expenditure totalled USD 99 million. Trust funds are administered by the Chief Financial Officer Division, and their management involves cross-functional coordination, with responsibilities and accountabilities across global headquarters. Based on the results of the audit, the Office of Internal Audit reached an overall conclusion of some improvement needed.