Decision 77/61

The Executive Committee decided:

1. To note:
   1. The final financial statements of the Multilateral Fund as at 31 December 2015, prepared in accordance with the International Public Sector Accounting Standards, contained in document UNEP/OzL.Pro/ExCom/77/72;
   2. The report of the United Nations Board of Auditors (UNBoA) for the year ending 31 December 2015 submitted to UNEP;
   3. The UNBoA observation and recommendation indicating that UNEP should bring the issue of long-outstanding contributions receivable to the attention of the Executive Committee for its consideration or write-off, and the subsequent response by UNEP, taking into account the Secretariat’s comments on the issue;
2. To request the Treasurer to record in the 2016 accounts of the Multilateral Fund the differences between the implementing agencies’ provisional 2015 financial statements and their final 2015 statements, as reflected in Table 1 of document UNEP/OzL.Pro/ExCom/77/72; and
3. To request the Chair of the Executive Committee to report, to the Twenty-Ninth Meeting of the Parties to the Montreal Protocol, the UNBoA observation and recommendation that UNEP should “bring again the matter to the attention of the Multilateral Fund Executive Committee for its consideration or write-off”.