As defined in the Country Strategic Plan 2019¨C2022, WFP¡¯s operations in Nigeria aim to assist populations in conflict-affected and hard-to-reach areas. The interventions range from unconditional food assistance, both in-kind food and cash-based transfers, to nutrition prevention and treatment support, and conditional assistance for resilience projects. Expenditure pertaining to the Country Strategic Plan from 1 January to 31 December 2020 amounted to USD 213 million. The audit focused on the country office¡¯s implementation of the two activities under Strategic Outcome 1 of the Country Strategic Plan: ¡°Internally displaced persons, returnees, refugees and local communities affected by crises in Nigeria are able to meet their basic food and nutrition needs during and in the aftermath of shocks¡±. Based on the results of the audit, the Office of Internal Audit has come to an overall conclusion of partially satisfactory / some improvement needed.