This document should be read in conjunction with the report of the United Nations Board of Auditors (FCCC/SBI/2008/13) and the financial statements for the biennium 2006–2007 (FCCC/SBI/2008/13/Add.2). It has been prepared to provide comments by the secretariat on the audit report and an account of the initial actions taken to implement the recommendations of the Board. The secretariat agrees with most of the recommendations and has started taking concrete actions to implement them. An appropriate explanation is provided in the few cases where the secretariat does not believe that immediate action is possible or required. In the Status of implementation column, "Implemented" indicates that no further action is required, "Under implementation" indicates that the secretariat has started undertaking the recommended
action; and "Pending" indicates that no action has as yet been undertaken. In all cases, an appropriate note and explanation is provided