Decision 91/5

The Executive Committee decided:

1. To note the reconciliation of the 2021 accounts contained in document UNEP/OzL.Pro/ExCom/91/6;
2. To request the Treasurer to deduct from future transfers:
   1. To UNEP, US $540,089, on account of income from interest earned in 2021 and prior years reported in its 2021 final accounts that had yet to be offset against new approvals;
   2. To UNIDO, US $104,843, on account of income from interest reported in its 2021 final accounts that had yet to be offset against new approvals;
3. To request UNIDO to make:
   1. In its 2022 accounts, adjustments of US $2,036,154 representing income that had been recorded in 2021, US $11,317 representing grants closed in 2021 that had been recorded in 2021 progress report but not in the final accounts and US $65,400 representing deferred income from grants that had been recorded in 2021 in the progress report but not in the final accounts;
   2. In its 2022 progress report, an adjustment of US $63,435 representing expenditure that had not been recorded in 2021;
4. To note that the following 2021 outstanding reconciling items would be updated by relevant implementing agencies prior to the 93^rd meeting:
   1. Differences of US $1,377 in income and US $173,352 in expenditure between the progress report and the final accounts of UNIDO;
   2. Differences of US $417,517 in income between the progress report and the final accounts of the World Bank;
5. To note the standing reconciling items as follows:
   1. For UNDP, for unspecified projects, in the amounts of US $68,300 and US $29,054;
   2. For the World Bank, for the following projects implemented with other bilateral agencies where applicable:
      1. Bilateral cooperation of the Government Japan (THA/PHA/68/TAS/158), in the amount of US $342,350;
      2. Bilateral cooperation of the Government of Japan (VIE/PHA/76/TAS/71) and (VIE/PHA/84/INV/75), in the amount of US $234,170;
      3. Bilateral cooperation of the Government of Sweden (THA/HAL/29/TAS/120), in the amount of US $225,985;
      4. Bilateral cooperation of the Government of the United States of America (CPR/PRO/44/INV/425), in the amount of US $5,375,000;
      5. Bilateral cooperation of the Government of the United States of America (CPR/PRO/47/INV/439), in the amount of US $5,375,000; and
      6. The Thailand chiller project (THA/REF/26/INV/104), in the amount of US $1,198,946.