This document contains the financial statements for the biennium 2006−2007, which have been audited by the United Nations Board of Auditors. It is presented in accordance with the financial procedures of the Convention, which require the Executive Secretary to provide to the Conference of the Parties (COP) "a final audited statement of accounts for the full financial period." The financial statements are contained in this document as an annex and reproduced as received, without formal editing and with the original pagination. The Board's report is provided in document FCCC/SBI/2008/13, and comments by the secretariat thereon are presented in document FCCC/SBI/2008/13/Add.1