Bundesrechnungshof, German SAI
The Executive Board appointed the president of the German Supreme Audit Institution (Bundesrechnungshof) as External Auditor from 1 July 2022 to 30 June 2028.
On 1 June 2026, Mr. Ansgar Heveling succeeded Mr. Scheller as President of the Bundesrechnungshof and took over the position as External Auditor of the WFP.
More about Mr. Ansgar Heveling
The President of the Bundesrechnungshof is permanently represented at WFP headquarters in Rome by the Director of External Audit, Mr. Lutz Hoffmann. Mr. Carsten Wuensch 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 2025
- Report of the External Auditor on findings from field audits (2024)
- Report of the External Auditor on the financial statements of the World Food Programme for the year ended 31 December 2024
- Report of the External Auditor on findings from field audits (2023)
- Report of the External Auditor on the financial statements of the World Food Programme for the year ended 31 December 2023
- Report on the 2023 specific examination requested by the Executive Board (Document available in the restricted Membership Area)
- 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 (2022)
- Report of the External Auditor on fuel management (2022)
The President of the Bundesrechnungshof issued an unqualified audit opinion on the 2025 financial statements of the WFP.
The President of the Bundesrechnungshof issued an unqualified audit opinion on the 2024 financial statements of the WFP.
The President of the Bundesrechnungshof issued an unqualified audit opinion on the 2023 financial statements of the WFP.
The President of the Bundesrechnungshof issued an unqualified audit opinion on the 2022 financial statements of the WFP.
At each Executive Board annual session in Rome, the President of the Bundesrechnungshof presents the role and mandate of the External Auditor, audit results from the previous year, and his outlook for WFP in the coming years.
You can download Präsident Scheller’s presentations here: