This document should be read in conjunction with the report of the United Nations Board of Auditors (FCCC/SBI/2015/INF.10). It has been prepared to provide comments from the secretariat on the audited report and to specify the initial actions taken to implement the recommendations of the Board. In the “Status of implementation” column of the two tables, “Implemented” indicates that no further action is required, while “Under implementation” indicates that the secretariat has started undertaking the recommended action.