Decision 93/5

The Executive Committee decided: 

1. To note the reconciliation of the 2022 accounts contained in document UNEP/OzL.Pro/ExCom/93/6; 
2. To request the Treasurer to deduct from future transfers: 
   1. To UNDP, at the 93rd meeting, US $457,877, on account of income from interest reported in its 2022 final accounts that had yet to be offset against new approvals; 
   2. To the World Bank, at the 95th meeting, US $45,143, on account of income from cumulative interest accrued during stage I and stage II of the HCFC production phase-out management plan (HPPMP) between 2015 and 2019 that had been reported in its final accounts but that had yet to be offset against the future approval of the third tranche of stage II of the HPPMP as per subparagraph (c) of decision 86/99; 
3. To request UNDP to make the following adjustments: 
   1. In its 2023 progress report, adjustments of US $316,592, representing expenditure that had been recorded in the 2022 final accounts but not in the progress report, and of US $1,805,836, representing expenditure that had been overstated in the 2022 progress report; 
   2. In its 2023 accounts, adjustments of US $455,191, representing expenditure from agency support costs that had been recorded in the 2022 progress report but not in the final accounts, and of US $886, representing over-expenditure reflected in the financial statement but not in the progress report; 
4. To request UNIDO, in its 2022 accounts, to make adjustments of US $2,050,407, representing income that had been recorded in 2021, and of US $122,492, representing interest for China deducted in its 2021 accounts but not yet offset against payments by UNIDO; 
5. To note that the following 2022 outstanding reconciling items would be updated by the relevant implementing agencies prior to the 95th meeting:
   1. Differences of US $288 in income and US $1,524,873 in expenditure between the progress report and the final accounts of UNIDO; 
   2. Differences of US $390,363 in income between the progress report and the final accounts of the World Bank; 
6. To note also 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 of Japan (THA/PHA/68/TAS/158), in the amount of US $339,013; 
      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.