As mandated by the Constitution of the Kingdom of Bhutan and Audit Act of Bhutan 2006, the Royal Audit Authority (RAA) carried out the Performance Audit of School Feeding Programme (SFP). The overall objective of the audit was to ascertain the economy, efficiency, and effectiveness in the management of school feeding with a specific focus on nutrition.

The SFP is a collaborative initiative between the WFP and the Royal Government of Bhutan (RGoB) that started 40 years ago with an aim to increase enrollment and attendance rates and also to improve the short term nutritional status of school going children. Since 2014, WFP has been gradually handing over the responsibility of school feedings to the Ministry of Education and by end of 2018, RGoB has to fully take over 50,000 beneficiaries. Therefore, the audit covered only RGoB fully funded schools for two financial periods (2014-2015 and 2015-2016) and did not include WFP funded as well as Central schools in the scope. Further, the findings contained in this report are based on field visits made to 16 feeding schools sampled for audit from seven Dzongkhags.