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.
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.
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
- Common Auditing Standards of the Panel of External Auditors of the United Nations, the Specialized Agencies and the International Atomic Energy Agency
- International Standards on Auditing (ISA)
- INTOSAI Framework of Professional Pronouncements (IFPP) of Supreme Audit Institutions
- WFP General and Financial Regulations
- Report of the External Auditor on the financial statements of the World Food Programme for the year ended 31 December 2022
- Report of the External Auditor on support services
- Report of the External Auditor on fuel management
- Report on the 2023 specific examination requested by the Executive Board
Präsident Scheller issued an unqualified audit opinion on the 2022 financial statements of the WFP.
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.