External Auditor

The Executive Board appointed Mr. Kay Scheller, Präsident of the Bundesrechnunghof, as External Auditor from 1 July 2022 to 30 June 2028. 

President Scheller’s WFP audit mandate has immediately succeeded his mandate with the UN Board of Auditors which ended at the end of June 2022.

 

More about Kay Scheller


Director of External Audit

President Scheller is permanently represented at WFP headquarters in Rome by the Director of External Audit, Mr. Lutz Hoffmann. Ms. Runa Schnell is his deputy and head of the financial audit.

Mandate and Auditing Standards

The External Auditor

  • Performs the audit of the annual financial statements of WFP;
  • Issues the audit opinion and the audit report to enable the Executive Board to approve the Financial Statements;
  • May make observations with respect to the efficiency of the financial procedures, the accounting system, the internal financial controls and, in general, the administration and management of WFP;
  • Performs specific examinations and issues separate reports upon request of the Executive Board;
  • Is independent and solely responsible for the conduct of the audit.

 

Auditing Standards

Audit Opinion

Präsident Scheller issued an unqualified audit opinion on the 2023 financial statements of the WFP.

Präsident Scheller issued an unqualified audit opinion on the 2022 financial statements of the WFP.

Presentations

At the Executive Board annual session 2024 in Rome Präsident Scheller gave a presentation on the role and mandate of the External Auditor, the audit results 2023/24 and his outlook for WFP in the coming years. You can download Präsident Scheller’s presentation here.

At the Executive Board annual session 2023 in Rome Präsident Scheller gave a presentation on the role and mandate of the External Auditor, the audit results 2022/23 and his outlook for WFP in the coming years. You can download Präsident Scheller’s presentation here.