The financial procedures for the Conference of the Parties, its subsidiary bodies and
the secretariat require that a final audited statement of accounts for the full financial period
be provided to the Conference of the Parties as soon as possible after the accounts for the
financial period are closed. They also stipulate that the accounts and financial management
of all funds governed by these financial procedures shall be subject to the internal and
external audit process of the United Nations.
The United Nations Board of Auditors has audited the financial statements for the
year 2015. The full text of the Board’s report and of the audited financial statements is
included in the annex and reproduced as received, without formal editing and with the
original pagination. The secretariat’s response to the audit recommendations has been issued
as addendum 1 to this document.
The Subsidiary Body for Implementation is invited to take note of the information
contained in the audited financial statements and the report of the Board. It may also wish to
recommend appropriate actions in draft decisions on administrative and financial matters for
consideration and adoption by the Conference of the Parties at its twenty-second session and
the Conference of the Parties serving as the meeting of the Parties to the Kyoto Protocol at
its twelfth session