Decision 55/46

July 2008
Reconciliation of accounts

The Executive Committee decided:

  1. To note UNEP’s explanation on the cause of the difference of US $105,494 between the disbursements and obligations recorded in the progress report and UNEP’s 2006 financial statements;
  2. To note that corrective action would be taken to reduce UNEP’s 2006 expenditures by US $105,494 and bring them within the correct 2006 disbursement level as reflected in the progress report;
  3. To note that UNEP was taking corrective actions to adjust the same errors that were likely to have occurred in its 2007 accounts;
  4. To note that UNEP would put in place a system for ongoing projects to calculate and record support costs manually to eliminate the risk of incorrect generation of support costs in future; and
  5. To request UNEP to report to the 56th Meeting of the Executive Committee on progress made in implementing those actions as part of the 2007 reconciliation of accounts exercise.