WFP¡¯s procurement of goods and services includes all non-food items and services procured from commercial providers, but excludes contracts governed under ad-hoc manuals and rules such as contracts with individuals; contracts for ÐÓ°ÉÂÛ̳logistics; field level agreements to support ÐÓ°ÉÂÛ̳programmes and partnerships with other entities, including the private sector; and for the provision of pro-bono goods and services. In 2020, ÐÓ°ÉÂÛ̳procured USD 825 million of goods and services. Based on the results of the audit, the Office of Internal Audit has come to an overall conclusion of partially satisfactory / some improvement needed.