As part of its annual workplan, the Office of Internal Audit conducted an audit of ÐÓ°ÉÂÛ̳operations in Nepal that focused on beneficiary management, cash-based transfers, supply chain, monitoring, finance, budget management and non-governmental organization management. The work of ÐÓ°ÉÂÛ̳in Nepal, as defined in the Country Strategic Plan 2019¨C2023, aims to provide support to the Government in its work to achieve the Sustainable Development Goals through six strategic outcomes. Interventions include food distributions, cash-based transfers, strengthening local capacities for emergency response, nutrition, resilience, school feeding and supply chain management. The audit focused on the implementation of the activities #3 ¨C Provide gender-transformative and nutrition-sensitive school meals and health packages in chronically food-insecure areas and strengthen the Government¡¯s capacity to integrate the national school meals programme into the national social protection framework, and #5 ¨C Develop and improve risk-resilient infrastructure and strengthen local capacity to identify climate risks and implement adaptive strategies, under strategic outcomes 2 and 3. Based on the results of the audit, the Office of Internal Audit reached an overall conclusion of some improvement needed.