As part of its annual workplan, the Office of Internal Audit conducted an audit of ÐÇ¿Õ´«Ã½¡¯s Trust Fund Management, covering the period from 1 January 2024 to 30 June 2025. The audit focused on governance, risk management, programmatic and financial management, systems and tools, and reporting. As per the ÐÇ¿Õ´«Ã½ audited annual financial statement in 2024, contribution revenue to trust funds totalled USD 174 million or 2 percent of ÐÇ¿Õ´«Ã½¡¯s total annual contribution revenue of USD 9,795.2 million. Expenditure totalled USD 99 million. Trust funds are administered by the Chief Financial Officer Division, and their management involves cross-functional coordination, with responsibilities and accountabilities across global headquarters. Based on the results of the audit, the Office of Internal Audit reached an overall conclusion of some improvement needed.