As part of its annual workplan, the Office of Internal Audit conducted an audit of ÐÓ°ÉÂÛ̳operations in the State of Palestine that focused on beneficiary management, cash-based transfers, procurement, monitoring, finance, budget management and service provision. The work of ÐÓ°ÉÂÛ̳in the State of Palestine, as defined in the Country Strategic Plan 2018¨C2022, aims to provide relief food assistance to the poorest and most severely food insecure people in the State of Palestine. The country strategic plan also supports long-term resilience via a livelihood approach. The audit focused on the implementation of activities 1 ¨CProvision of unconditional food assistance (including through cash-based transfers and in-kind modalities) and nutrition information to poor and food-insecure households, and 4 ¨C Service provision of WFP¡¯s delivery platforms to partners , under strategic outcomes 1 and 3. Based on the results of the audit, the Office of Internal Audit reached an overall conclusion of some improvement needed.