The report of the United Nations Board of Auditors for 2020 (FCCC/SBI/2021/INF.4) includes recommendations relating to the financial audit of the UNFCCC. This addendum, which should be read in conjunction with that report, has been prepared to provide the secretariat’s comments on those recommendations and to specify the initial actions taken to implement them. In the “status of implementation” column of the four tables that comprise this document, “under implementation” indicates that the secretariat has started undertaking the recommended action.