Date: 2025.07.03
We presented our new audit report on the World Food Programme of the United Nations (WFP-World Food Programme) for the financial year 2024. Our President, Kay Scheller, outlined the audit findings to the Executive Board in Rome.
Three years ago, we took over the international audit mandate for WFP. Since then, much progress has been made – as Kay Scheller emphasized in his speech delivered to the Executive Board.
Our recommendations have initiated substantial improvements:
We found weaknesses in the delegation of authority – that is to say the clear assignment of responsibilities and reporting obligations. We recommended WFP to assign decision-making powers in a plausible and transparent way – so that it is clear who is responsible and who has to report to whom.
More than 90 per cent of the aid – food or money – are distributed to those in need by cooperation partners of WFP. We recommend WFP to revise its accounting policy and to expense food commodities when they distribute them to beneficiaries and not when they hand them over to partners. This would strengthen accountability up to the “last mile” – the actual objective of the aid.
At our request, WFP also changed its accounting policy regarding multi-year contributions and aligned them to international standards. This was one of the preconditions that enabled President Kay Scheller to provide unmodified audit opinions.
The current financial situation of WFP is tight. Many donors have significantly reduced their contributions. For 2025, WFP projected 35 per cent less contributions than in the year before – although more than 700 million people worldwide are facing acute levels of food insecurity.
In times of uncertain funding, each cent counts. Effective external auditing is all the more important. It creates confidence and strengthens aid there where it is most needed.
Germany is still one of the largest donors to WFP worldwide – in 2024 alone with contributions of about one billion euros. In the context of our audit mandate until 2028, we will continue to support those in need so that WFP can achieve its target to use the contributions effectively and efficiently.
Please click here to read our full report in English:
