The report of the United Nations Board of Auditors for the year 2015 (FCCC/SBI/2016/INF.12) includes recommendations, relating to the financial audit, from the Board for the UNFCCC. This addendum, which should be read in conjunction with the 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 two tables that comprise this document, ‘Implemented’ indicates that no further action is required, while ‘Under implementation’ indicates that the secretariat has started undertaking the recommended action.