As part of its annual work plan, the Office of Internal Audit (OIGA) conducted an audit of ÐÓ°ÉÂÛ̳operations in Lesotho that focused on the period from 1 January to 31 December 2018. Expenditures in the Lesotho country office totalled USD 5.3 million in 2018, representing less than one percent of WFP¡¯s total direct expenses for that year. The audit team conducted the fieldwork from 24 January to 7 February 2019 at the country office in Maseru and through onsite visits to field offices in Mohale¡¯s Hoek and Mokhotlong. The audit was conducted in conformance with the International Standards for the Professional Practice of Internal Auditing.