Decision 77/62

The Executive Committee decided:

1. To note the reconciliation of the 2015 accounts contained in document UNEP/OzL.Pro/ExCom/77/73;
2. To request the Treasurer:
   1. To deduct from future transfers to UNDP the amount of US $105,346, on account of an interest income reported in its 2015 final accounts that was higher than in its provisional accounts;
   2. To transfer US $21,467 to UNIDO, which represented interest earned for China in 2012, which had been offset twice, against approvals at the 71^st and 74^th meetings;
3. To request UNEP to make the following adjustments in its 2016 accounts:
   1. US $329,000 in expenditure adjustments required for 2015;
   2. US $221,570 in expenditure representing an unreconciled amount carried forward from 2014;
   3. US $907,514 representing 2014 reconciliation items not adjusted/actioned in 2015;
   4. US $219,231 in agency support costs recorded incorrectly in the final 2015 accounts;
4. To request UNEP to make the following adjustments in its 2016 progress report:
   1. US $217,633 in income recorded in UNEP’s 2015 accounts but not in the progress report; and
   2. US $123,412 in expenditure, and US $190,385 in savings reflected in UNEP’s 2015 accounts but not in its progress report;
5. To request UNIDO to reflect in its 2016 accounts US $2,040,715 in 2015 income not recorded in 2015;
6. To note that the following 2015 outstanding reconciling items would be updated prior to the 80^th meeting by relevant implementing agencies:
   1. Differences of US $41,106 in income and US $18,992 in expenditure between UNEP’s progress report and final accounts;
   2. Differences of:
      1. US $26 between UNIDO’s progress report and the Secretariat’s inventory of approved projects, to be adjusted by UNIDO in its progress report;
      2. US $43 in income between UNIDO’s progress report and final accounts;
      3. US $37,725 in agency support costs expenditure between UNIDO’s progress report and the final accounts; and
   3. A difference of US $143,940 in income between the World Bank’s progress report and final accounts;
7. To note the standing reconciling items as follows:
   1. UNDP, for unspecified projects, in the amounts of US $68,300 and US $29,054; and
   2. The World Bank, for the following projects, being implemented with other bilateral agencies where applicable:

                    - The bilateral cooperation of the Government of Japan (THA/PHA/68/TAS/158), in the amount of US $342,350;

                    - The bilateral cooperation of the Government of Sweden (THA/HAL/29/TAS/120), in the amount of US $225,985;

                    - The bilateral cooperation of the Government of the United States of America (CPR/PRO/44/INV/425), in the amount of US $5,375,000;

                   - The bilateral cooperation of the Government of the United States of America (CPR/PRO/47/INV/439), in the amount of US $5,375,000;

                   - The Thailand chiller project (THA/REF/26/INV/104), in the amount of US $1,198,946;

                   - Stage I of the HCFC phase-out management plan for Thailand (THA/PHA/74/INV/164 and 165), in the amount of US $10,385,585; and

                   - Stage I of the HCFC production phase-out management plan for China (CPR/PRO/75/INV/568), in the amount of US $17,740,800.