Sources — UNFPA OAIS research
Every quantitative or status claim in The workplan was signed. The competition file was not. maps to a primary OAIS locator below. Primaries read 24 Sep 2026 (Africa/Cairo) with pdftotext -layout.
Primary PDFs
| ID | Title (short) | Date | Type | URL |
|---|---|---|---|---|
| DP/FPA/2026/6 | OAIS annual report on internal audit and investigation activities in 2025 | 6 Apr 2026; PDF metadata 1 May 2026 | Board report | https://www.unfpa.org/sites/default/files/board-documents/main-document/DP.FPA_.2026.6%20-%20OAIS%20annual%20report%202025%20-%20FINAL%20-%206Apr26%20updated%201May26.pdf |
| Annex 4 | Summary of investigation and closure reports issued in 2025 | File name 1 Apr 2026; PDF metadata 25 Apr 2026; figures as of 31 Dec 2025 | Annex to DP/FPA/2026/6 | https://www.unfpa.org/sites/default/files/board-documents/Annex%204%20-%20Summary%20of%20investigation%20report%20and%20closure%20reports%20issued%20in%202025%20-%201Apr26.pdf |
| IA/2025-29 | Audit of the UNFPA Country Office in the Republic of the Sudan | 24 Dec 2025 | Country-office audit | https://www.unfpa.org/sites/default/files/audit-reports/2025-12-24_Audit_of_the_UNFPA_CO_in_Sudan_-__FINAL.pdf |
Policy anchors named in the note, not used as numeric sources: Vendor Review and Sanctions; Implementing Partner Review and Sanctions. Annex 4 footnotes 7 and 8 point at the same manuals (9 Apr 2021 editions).
DRC IA/2024-24 was screened and not used as the named country-office case. Sudan IA/2025-29 is the named pre-award file.
Claim → locator table
Framing / method (not OAIS facts)
| Claim | Locator |
|---|---|
| Public OAIS only; not Trace-li clients; no “would have prevented” | Note method — labelled as such |
| Finished-work pre-signature frame; humans dispose; Trace-li freezes proof | Trace-li Research Desk framing — labelled as such |
| Pattern matrix and value-chain map are synthesis | Chart captions — labelled synthesis |
| Wireframes are illustrative Global Fund-shaped desk UI, not a live UNFPA desk run and not the UNFPA control set | Captions in the note |
| Cross-links to the Global Fund note, the published IA/2025-29 case card, and the Annex 4 fixture case cards | /research/global-fund, /cases/unfpa-ia-2025-29-sudan, /cases/unfpa-annex4-13-esa-ip, /cases/unfpa-annex4-21-arab-vendor |
Annual report — DP/FPA/2026/6
| Claim ID | Statement | Locator | Qualification |
|---|---|---|---|
| A-01 | Ineffective IP management and oversight was the most frequent challenge in the 2025 audit reports, affecting 21 country offices, including non-competitive selection of NGO partners and failure to conduct timely assurance activities | Summary bullets, opening pages (continues onto PDF p. 2) | Count of offices with the issue. Offices can also appear in other issue counts. Do not add to the procurement count. |
| A-02 | 14 country offices showed weaknesses in programme supplies management | Summary bullet, PDF p. 2 | Separate count from A-01 and A-03 |
| A-03 | Noncompliance with procurement procedures, noted in 14 countries. Offices frequently failed to develop comprehensive procurement plans or establish long-term agreements for recurring purchases | Summary bullet, PDF p. 2 | The “14” is the procedure-noncompliance count. The plan/LTA sentence is what the summary says those offices frequently failed to do — not a separate count of 14 for each sub-control |
| A-04 | Thematic operations recommendation: comply with procurement procedures, particularly comprehensive procurement plans, competitive solicitation, policy-mandated receipt and inspection reports, submission of qualifying cases to contracts review committees, and long-term agreements for regularly purchased goods and services | Operations management list, ¶42 area (PDF p. 13) | A recommended control list for offices, not a finding that 14 countries failed each item |
| A-05 | ¶44(a), country office left unnamed: in 2024, funding gap including US$2.0 million unfunded salary costs and US$1.0 million unbudgeted fixed costs, necessitating an emergency US$3.2 million core resource allocation from headquarters | ¶44(a) | Annual report only. Not attributed to Sudan or any other named office |
| A-06 | Same unnamed office circumvented controls by splitting contracts for dignity kits totalling US$1.38 million to bypass higher-level Contracts Review Committee reviews | ¶44(a) | Annual report only. Contract-splitting as described by OAIS. Not equated with diversion |
| A-07 | ¶44(b), a different unnamed office: lost access to programme supplies valued at US$1.2 million in a warehouse affected by armed conflict; insurance claim submitted June 2024 remained unsettled as of December 2025; additional inventory US$550,000 at a different warehouse expired | ¶44(b) | Annual report leaves the office unnamed. The same two inventory amounts are recorded, named, in IA/2025-29 ¶61–62. This note does not assert that OAIS’s anonymized paragraph “is” the Sudan audit |
| A-08 | Of 49 cases closed after a full investigation in 2025, 33 were substantiated in full or in part, and 2 third-party investigation dossiers were endorsed | ¶87 | — |
| A-09 | Of those 33 substantiated cases and 2 endorsed dossiers, 21 cases (60 per cent) concerned fraud and financial irregularities: 12 proscribed practices (34%), 5 implementing-partner fraud (14%), 3 supplier fraud (9%), 1 gross negligence (3%) | ¶89(a) | Investigation finding. Not a criminal verdict. Percentages are OAIS’s of this 35-file set |
| A-10 | Of cases involving financial matters closed after a full investigation, 12 had financial consequences and in each OAIS determined an estimated loss | ¶90 | Estimated loss |
| A-11 | Aggregate value of substantiated cases involving a loss, through fraudulent practices or financial irregularities, US$2,931,265 (see Annex 4). Management is pursuing all avenues of loss recovery | ¶90 | Body-text rounding. Pursuing recovery ≠ recovered |
| A-12 | Footnote 20: of the total loss of US$2,931,264.81, one major case representing US$1,441,593 (49 per cent) related to fraudulent practices at a former implementing partner | Footnote 20 to ¶90 | OAIS’s own percentage. The partner is not named in the footnote |
Annex 4 — investigation summaries, 2025
| Claim ID | Statement | Locator | Qualification |
|---|---|---|---|
| X-01 | Entry 13, region East and Southern Africa: a UNFPA IP falsified payroll and timesheets, procured vendor services in violation of conflict-of-interest procurement rules, contracted with vendors which engaged in fraudulent practices, and submitted fraudulent reports that misreported activities. Loss US$1,441,593.00 | Annex 4 entry 13 | Region band only. No country or personal name in the annex. Do not invent one |
| X-02 | Substantiated; report to the Legal Office; referral recommended to the IPRC and the VRC. The IP has been debarred and the IPRC raised a flag on the UNPP. Efforts to recover the loss are ongoing. The vendor list was referred to the VRC; VRC review is ongoing | Annex 4 entry 13, action column | Debarment and UNPP flag are stated. Recovery ongoing ≠ recovered. VRC review ongoing ≠ a sanction decision |
| X-03 | Entry 21, region Arab States: a UNFPA vendor was involved in procurements that were fraudulent and violated several elements of UNFPA procurement regulations, and had undisclosed ties with competing vendors. Loss US$140,177.43 | Annex 4 entry 21 | Region band only. No country or personal name |
| X-04 | Substantiated; referred to the VRC; VRC review ongoing | Annex 4 entry 21, action column | Referral ≠ a completed sanctions outcome |
| X-05 | Annex total line: total estimated loss US$2,931,264.81; estimated loss through fraudulent activity US$2,931,264.81 | Annex 4 closing total | Matches footnote 20. The annual-report body rounds to US$2,931,265 |
| X-06 | IPRC manages IP review after an OAIS investigation report, contract and other remedies, and sanction proceedings. VRC recommends vendor-sanctions decisions to the Chief Procurement Official | Annex 4 footnotes 7 and 8 | Institutional end-states. Not Trace-li steps |
Sudan — IA/2025-29
| Claim ID | Statement | Locator | Qualification |
|---|---|---|---|
| S-01 | Report IA/2025-29, 24 December 2025, UNFPA Country Office in the Republic of the Sudan. Remote audit 23 June–12 September 2025. Period covered 1 January 2024 to 31 March 2025 | Cover; Executive summary ¶1–2, p. 3 | — |
| S-02 | Overall rating “Partially Satisfactory with Major Improvement Needed” | ¶5, p. 3 | Audit opinion. Prompt management action required. Not a fraud finding |
| S-03 | Expenses covered US$41.6 million: UNFPA US$28.3 million (68 per cent) and 28 implementing partners US$13.3 million (32 per cent); core US$10.2 million (25 per cent); non-core US$31.4 million (75 per cent). Reproductive-health commodities in addition, US$2.3 million | ¶3, p. 3 | Scope of expenses examined. Not a loss |
| S-04 | High-risk issues include noncompetitive selection of IPs and noncompliance with HACT assurance guidelines | ¶6, p. 3 | — |
| S-05 | Non-competitive NGO IP selection may be used in exceptional circumstances if justifications are documented and approval is obtained from the Head of Office, or from the Regional Director if cumulative IP workplan amounts for the programme cycle are expected to exceed US$0.5 million | ¶33, p. 16 | Policy condition as stated by the audit |
| S-06 | The Office engaged three NGO IPs non-competitively. The Representative approved, and the audit team viewed the choice as justified in the humanitarian context, but Regional Director approval was also required because each IP’s cumulative workplan budget exceeded US$0.5 million | ¶34, p. 16 | Approval gap. Not a finding that the three IPs diverted funds |
| S-07 | 10 of 18 required micro-assessments were overdue, six by over a year. The Office did not apply the required high-risk rating until micro-assessment is completed | ¶37, p. 16 | Overdue assurance ≠ a negative capacity finding |
| S-08 | None of four spot-checks planned for 2024 were completed (external firm had not yet provided reports at fieldwork). Only 1 of 14 HACT audits planned for 2024 was completed by the June 2025 deadline; 13 remained incomplete | ¶38, p. 16 | Incomplete assurance work |
| S-09 | Recommendation 5, priority high. Status: Agree. Estimated completion December 2026 | pp. 17–18 | Agreed ≠ done |
| S-10 | An IP that received donated programme supplies of US$13.0 million had signed workplans that did not include non-cash transfer activities (type, volume, value, intended use) | ¶51–52, p. 20 | Workplan signed; commodity lines absent. Not proof the supplies were diverted |
| S-11 | Seven programme-supply procurements: customs delays of four to six months; demurrage US$248,412 | ¶55–56, p. 20 | Conflict-attributed by management. Amount incurred, not a fraud loss |
| S-12 | Programme supplies US$550,000 at National Medical Supplies Fund – Port Sudan and Logistic Cluster – Port Sudan warehouses had expired. Access lost to supplies (primarily contraceptives, maternal-health medicines, and reproductive-health kits) valued at US$1.2 million in a Khartoum warehouse. Insurance claim submitted June 2024, unsettled as of July 2025. Head of Office had signed off a provision; stock write-off not yet initiated | ¶61–62, p. 21 | Inaccessibility and expiry. Not a diversion finding. Annual-report ¶44(b) uses the same two amounts without naming the office |
| S-13 | In 3 of 10 procurement transactions reviewed, no approved purchase orders: visibility items US$55,800; Sudanese Toub and Jalayia US$171,000; printed GBV guidelines US$12,137 | ¶78, p. 25 | Missing contract modality |
| S-14 | Security services US$48,420 between May and December 2023 without valid contracts | ¶79, p. 25 | Stated in the procurement finding. The dates sit before the 1 Jan 2024–31 Mar 2025 expense period in ¶2; the audit still reports them |
| S-15 | Warehouse contractor engaged without an approved purchase order for emergency security services US$21,420 (described as US$7,140 over three months), invoiced August 2023. A note-to-file indicated a monthly rate of US$6,000. The monthly discrepancy was not documented | ¶79, p. 25 | Rate mismatch undocumented. Not a quantified overpayment finding |
| S-16 | Third-party monitoring via another UN organization’s LTA, US$179,300. The LTA itemized labour and material fees; the memorandum of agreement listed aggregate prices with no breakdown reconciling to LTA rates | ¶80, p. 26 | — |
| S-17 | Interactive voice-response hotline US$78,373 via another UN LTA that did not include labour fees; charged on an aggregate fee that included labour | ¶80, p. 26 | — |
| S-18 | All four RFQ solicitation documents reviewed omitted evaluation criteria: visibility items US$55,800; venue and stationery US$18,500; Sudanese Toub and Jalayia US$171,000; printed GBV guidelines US$12,137. Technical evaluations listed criteria but recorded no individual scores | ¶81, p. 26 | File cannot demonstrate the scored comparison |
| S-19 | Policy-mandated RIRs not made available for 2 of 10 transactions (printed GBV guidelines US$12,137; hotline US$78,373); a noncompliant template was used. In three other instances (visibility US$55,800; Toub and Jalayia US$171,000; security US$48,420) the RIRs were incomplete and did not certify acceptance or rejection | ¶82–83, p. 26 | Receipt file incomplete. Not proof goods were not delivered |
| S-20 | Recommendation 9, priority medium. Status: Agree. Estimated completion March 2026 | p. 26 | Agreed ≠ done |
| S-21 | Procurement section rating: Some improvement needed. IP management section rating: Major improvement needed | Section headings C.2 and B.2 | — |
Charts
| Chart | Data used | Sources |
|---|---|---|
charts/01-pattern-matrix.png | Qualitative synthesis: headline / in the file / adjacent / not this finding | X-01, X-03, S-05, S-06, S-18, S-19 — labelled synthesis |
charts/02-annex-loss-share.png | US$1,441,593 of US$2,931,264.81; OAIS 49 per cent | A-12, X-05 |
charts/03-sudan-file-gaps.png | 4 of 4 RFQs; 10 of 18 micro-assessments; 4 of 4 spot-checks not completed; 13 of 14 HACT audits unfinished | S-07, S-08, S-18 |
charts/04-value-chain-map.png | Intake → rule map → evidence gaps → judgment → freeze | All three primaries — labelled synthesis |
Dropped / not used
| Item | Reason |
|---|---|
| DRC IA/2024-24 | Screened. Sudan is the named pre-award file in this note |
| Annex 4 entry 11 (West and Central Africa, US$538,067) | Real file; not one of the three cases in this note. Do not import the figure |
| ¶44(a) dignity-kit split attributed to a named country office | Not supported. Annual report anonymizes the office. No public audit paragraph was locked to that sentence |
| Any country or personal name for Annex 4 entries 13 or 21 | Annex is region-banded |
| “Trace-li would have prevented” | Hard rule |
| Loss described as recovered; AMA or management action described as done | Reports say pursuing recovery, VRC ongoing, recommendations agreed |
| Investigation described as a criminal verdict | Administrative substantiation |
| Incomplete RIR, missing PO, or overdue micro-assessment described as diversion | Not what the audits say |