The Fortieth Meeting of the Executive Committee decided:
(a) to take note of the report contained in UNEP/OzL.Pro/ExCom/40/19/Rev.1;
(b) to request the Implementing Agencies to submit audited accounts for 2002 to the Treasurer no later than 1 September 2003 for submission to the 41st Meeting of the Executive Committee.
(UNEP/OzL.Pro/ExCom/40/50, Decision 40/14, para.52 )
(Supporting document: UNEP/OzL.Pro/ExCom/40/19/Rev.1).
The Forty-first Meeting of the Executive Committee decided:
(a) to note the reconciliation of accounts as presented in document UNEP/OzL.Pro/ExCom/41/12 and Schedules 1.1 to 1.7 of the 2002 accounts of the Fund, attached as Annex II to the present report;
(b) to request the Treasurer, together with the Secretariat, to review the following adjustments requested for UNEP and UNIDO and to report to the 42nd Meeting of the Executive Committee in the context of the reconciliation of accounts for 2002:
(i) add US $112,619 to the income of UNEP;
(ii) add US $1,169,476 to the income of UNIDO;
(c) also to request Implementing Agencies to ensure that the expenditures in their progress reports submitted to the Secretariat were consistent with their expenditures in the annual accounts of the Implementing Agencies submitted to the Treasurer; and
(d) further to request the Secretariat and the Treasurer to pursue their efforts to complete the reconciliation of the accounts of the World Bank on the basis of audited 2002 accounts and UNDP on the basis of the UNDP Comptroller’s review, with reports on the status of these efforts at each meeting until the accounts were fully reconciled, noting that this was the second consecutive year that the accounts of UNDP and the World Bank had not been fully reconciled with their progress reports.
(UNEP/OzL.Pro/ExCom/41/87, Decision 41/10, para.41 )
(Supporting document: UNEP/OzL.Pro/ExCom/41/12).
The Forty-second Meeting of the Executive Committee decided:
(a) to take note of the report on reconciliation of the 2002 accounts of the Multilateral Fund (follow-up to Decision 41/10(b)) contained in document UNEP/OzL.Pro/ExCom/42/46;
(b) to note the explanation by the Treasurer on how the following funds shown to be due to the Implementing Agencies were addressed in 2003, or what adjustments would be made in 2004 to provide the resources owed to the respective agencies as follows:
(c) to request the Secretariat, on behalf of the Executive Committee, to approach the board of external auditors of the United Nations for assistance in determining the initial start-up costs for UNDP;
(d) That adjustments should be made to the inventory of approved projects to reflect the amounts indicated in the World Bank’s progress report for the projects listed in Annex III to document UNEP/OzL.Pro/ExCom/42/46;
(e) to request the Treasurer to complete the reconciliation of the accounts of the World Bank on the basis of audited 2002 accounts, and the accounts of UNDP on the basis of the UNDP Comptroller’s review, based on the figures derived from the reconciliation presented in documents UNEP/OzL.Pro/ExCom/41/12 and UNEP/OzL.Pro/ExCom/42/46, as well as any relevant decisions taken at the 42nd Meeting of the Executive Committee; and
(f) to urge the World Bank and UNDP to submit the information required for reconciliation as soon as possible.
(UNEP/OzL.Pro/ExCom/42/54, Decision 442/41, para. 137)
(Supporting document: UNEP/OzL.Pro/ExCom/42/46).