This document should be read in conjunction with the report of the United Nations Board of Auditors (FCCC/SBI/2010/14) and the financial statements for the biennium 2008–2009 (FCCC/SBI/2010/14/Add.2). It has been prepared to provide comments by the secretariat on the audit report and the initial actions taken to implement the recommendations of the Board. The secretariat has started taking concrete action to implement the recommendations. 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