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Independent Auditors’ Reports as Required by Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards and Government Auditing Standards and Related Information
The World Resources Institute (WRI) reported total assets of $169,995,735 and total net assets of $148,109,469 as of September 30, 2019. The organization's operating revenues for the 2019 fiscal year totaled $164,614,772, with the majority coming from grants, contributions, and contracts. While the auditors issued an unmodified opinion on the financial statements and compliance for major federal programs, they identified a significant deficiency regarding the timing of recognition for one conditional contribution of $5 million. WRI's programmatic work is organized around seven critical issues, including climate, energy, and forests, and is supported by subsidiaries in India, China, and Europe.
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Document type: Report
Informe de los auditores
The report details the financial position of the Inter-American Institute for Global Change Research (IAI), showing a significant decrease in total assets from US$ 3,412,639 in 2017 to US$ 1,911,990 in 2018. The IAI experienced a change in net assets of negative US$ 1,397,617 for the year ending June 30, 2018, compared to a negative US$ 206,731 in 2017. Total revenues for 2018 were US$ 1,946,271, while total expenses reached US$ 3,343,888. The institute's operations are funded through voluntary contributions from member nations and grants from agencies such as the National Science Foundation (NSF).
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Document type: Report
Auditore indapendente batek egindako urteko kontu laburren ikuskapen-txostena / Informe de Auditoria de Cuentas Anuales Abreviadas emitido por un Auditor Independiente
The document provides a financial audit and summary of the 2018 annual accounts for the BC3 Basque Centre for Climate Change, confirming that the financial statements provide a true and fair view of the entity's assets and financial position. It details the center's funding through public subsidies, its operational expenses, and its core activities in climate change research, education, and knowledge transfer.
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Document type: Report
Report on the Audit of the Financial Statements for the financial year ended 31 December 2018
The audit concludes that SEforALL's financial statements for 2018 present fairly its financial position and performance in accordance with voluntarily applied Austrian Generally Accepted Accounting Principles. The organization reported total revenue of $9,564,445.90 and total expenses of $9,448,366.78 for the period. The auditors found the accounting system compliant with the organization's statutes and noted no material weaknesses in internal controls or doubts regarding the organization's ability to continue as a going concern.
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Document type: Report
Consolidated Financial Statements and Independent Auditor’s Report and Reports in Compliance with the Uniform Guidance
The World Resources Institute (WRI) reported total assets of $141,669,442 as of September 30, 2018, an increase from $106,449,500 in 2017. The organization's primary operating revenues for 2018 totaled $111,151,598, with the majority of expenses directed toward "Policy research, technical support, and communications programs". An independent audit by Grant Thornton LLP issued an unmodified opinion, stating the financial statements present fairly the Institute's financial position. WRI maintains a permanent endowment of $25,100,000 and operates subsidiaries in India, China, and Europe to support its focus on climate, energy, food, forests, water, and cities.
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Document type: Report
Overview of the Financial Status for FY 2017-2018
The Inter-American Institute for Global Change Research (IAI) reports a critical financial situation for FY 2017-2018, with cash incomes representing only 52% of approved contributions as of 30 April 2018. While expenses were 9.9% lower than budgeted through February 2018—driven by a new economy-class travel policy and the termination of a consultancy in Argentina—the non-submission of voluntary contributions by several Parties is stressing the Directorate's ability to fulfill its mandate. The report also notes that the purchasing power of the Core Budget has decreased significantly since 1992 and that a proposed amendment to Article XIII regarding contribution increments has not yet entered into force.
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Document type: Report
Auditors Report
The Inter-American Institute for Global Change Research (IAI) submitted an independent auditors' report for the period ending June 30, 2017. The auditors provided an unqualified opinion, stating that the financial statements present fairly the Institute's financial position in accordance with US generally accepted accounting principles. The IAI's total assets as of June 30, 2017, were 3,412,639 USD, and total revenues, gains, and contributions for the year were 3,047,200 USD. The report details funding for various scientific programs, including the Collaborative Research Network (CRN) and Training Institutes, largely supported by the National Science Foundation (NSF).
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Document type: Report
Informe de los auditores
The report provides an audit of the IAI's financial position, operations, and cash flows, concluding that the statements present fairly the Institute's financial position in accordance with US generally accepted accounting principles. It details revenues from member nations and grants, expenses for core management and research programs, and the status of contributions from member countries.
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Document type: Report
Auditore independente batek egindako urteko kontu laburren ikuskapen-txostena / Informe de Auditoria de Cuentas Anuales Abreviadas emitido por un Auditor Independiente
The document is an independent audit report and financial statement for the Asociación BC3 Basque Centre for Climate Change for the 2017 fiscal year. The auditor, MAZARS Auditores, S.L.P., issued an unqualified opinion, stating that the accounts provide a 'true and fair view' of the entity's financial position. The center's activities focus on interdisciplinary climate change research, high-level training, and knowledge transfer. Financially, the entity relies heavily on public subsidies, recording 3,074,214.81 Euros in subsidies, donations, and legacies for the 2017 period. The report includes a detailed balance sheet, profit and loss account, and an inventory of intangible and material assets, such as software and office equipment. It also notes that the association is exempt from Corporate Tax due to its social purpose.
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Document type: Report
Report on the Audit of the Financial Statements for the financial year ended 31 December 2017
The audit of Sustainable Energy for All (SEforALL) for the 2017 financial year concluded that the organization's financial statements present its financial position and performance fairly in accordance with voluntarily applied Austrian Generally Accepted Accounting Principles. SEforALL reported total revenue of $8,493,812.99 and total expenses of $8,507,730.01 for the period. The auditor, KPMG Austria GmbH, found no material weaknesses in internal controls and no substantial doubt regarding the organization's ability to continue as a going concern. The organization is registered as a Quasi-International Organisation in Austria and is governed by an Administrative Board.
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Document type: Report
Report of the seventeenth meeting of the Board, 5 – 6 July 2017
The GCF Board's seventeenth meeting focused on enhancing the fund's operational framework, specifically through the adoption of a comprehensive Risk Management Framework (RMF) and an Operational Framework for complementarity and coherence with other climate funds. The Board accredited six new entities, including CDG Capital, IDCOL, SIDBI, MCT, BTMU, and JICA, while introducing new guidelines for country ownership. Significant discussions were held on the pilot programme for REDD-plus results-based payments and the analysis of barriers to private sector engagement. The Board also approved the 2016 audited financial statements and established performance criteria for the Executive Director.
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Document type: Report
Report on the Audit of the Financial Statements for the shortened financial year ended 31 December 2016
The report by KPMG Austria GmbH concludes that the financial statements of Sustainable Energy for All (SEforALL) for the period ending 31 December 2016 present fairly its financial position and performance. The audit confirms compliance with voluntarily applied Austrian Generally Accepted Accounting Principles and the organization's statutes. During 2016, SEforALL transitioned from a UN initiative to an independent International Non-Governmental Organization with 'Quasi-International Organization' status in Austria. Financially, the organization reported total revenue of €162,949.48 and total expenses of €162,949.48, resulting in a net operating income of zero. The report also details the organization's new Strategic Framework for Results (2016-2021) and its formal relationship agreement with the United Nations.
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Document type: Report
Consolidated Financial Statements and Independent Auditor’s Report and Reports in Compliance with the Uniform Guidance
The World Resources Institute (WRI) reported total assets of $108,201,902 and total net assets of $90,746,134 as of September 30, 2016. The organization's total revenue for the 2016 fiscal year was $99,365,271, with total expenses amounting to $89,632,638. An independent audit by Grant Thornton LLP issued an unmodified opinion, stating that the financial statements present fairly the financial position of the Institute and its subsidiaries. The report details WRI's operational focus on six critical issues: Climate, Energy, Food, Forests, Water, and Cities and Transport, supported by a global network and staff across multiple legal entities including WRI India, WRI China, and WRI Europe.
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Document type: Report
Consolidated Financial Statements and Report of Independent Certified Public Accountants
The World Resources Institute (WRI) reported total assets of $108,201,902 as of September 30, 2016, with total revenues for that year reaching $99,365,271. The organization operates through several legal entities, including subsidiaries in India, China, and Europe, focusing on critical issues such as climate, energy, food, forests, water, and cities and transport. An independent audit by Grant Thornton LLP concluded that the financial statements present fairly, in all material respects, the financial position of the Institute and its subsidiaries.
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Document type: Report
Report on the execution of the administrative budget and unaudited financial statements 2015
The Green Climate Fund's 2015 administrative expenditures totaled USD 19.1 million, representing 99% of the USD 19.3 million approved budget. While the Secretariat under-spent by USD 0.4 million, the Board over-spent by USD 0.2 million, primarily due to increased costs for the Accreditation Panel. Total fund revenue for 2015 reached USD 1.759 billion, with total assets as of 31 December 2015 amounting to USD 1.851 billion, including USD 1.213 billion in promissory notes.
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Document type: Report
Single Audit Report for the World Bank Trust Funds for the Fiscal Year 2013
The report details the financial activities of the World Bank's modified cash basis trust funds, showing total receipts of $5,872 million and total disbursements of $5,565 million for the fiscal year ended June 30, 2013. It includes a comprehensive list of trust funds, their funding sources, and the fair value of the pooled cash and investments, which stood at $12,051 million as of June 30, 2013.
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Document type: Report
Sime Darby and land grabs in Liberia
The document details how Sime Darby's palm oil operations in Liberia violate national laws and international human rights, specifically regarding land grabs and the lack of free, prior and informed consent (FPIC). It highlights environmental risks to the Upper Guinean Forest Ecosystem and lists European banks and pension funds providing financial support to the company.
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Document type: Fact sheet
Review of funds expenditure obtained under the international emissions trading in Ukraine
The report examines Ukraine's 'Green Investment Scheme', which was established to manage 470 million euros earned from selling 'hot air' emission quotas between 2009 and 2012. It highlights a significant gap between the funds received and the actual implementation of projects, noting that by the end of 2011, only 37 projects were completed, resulting in a disproportionately high cost per ton of CO2-eq reduced. The document criticizes the scheme for lack of transparency, bureaucratization, and potential corruption, arguing that project selection may be driven by political reasons rather than environmental or economic viability.
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Document type: Report
Report of the External Review Committee Assessment of the Inter American Institute for Global Change Research
The External Review Committee (ERC) found that the IAI produces high-quality natural science and has successfully built scientific capacity across the Americas. However, it struggles to translate science into policy action, suffers from a narrow funding base heavily dependent on the United States, and lacks a comprehensive communication strategy and long-term strategic plan.
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Document type: Report
Informe de la Dirección Ejecutiva del IAI
The IAI report details the successful implementation of the CRN-II program and the closure of CRN-I, alongside new funding from the NSF for human dimensions research. It highlights expanded institutional cooperation with entities like RIOCC, CYTED, and IICA, and the organization of several workshops on climate-land use interfaces and disaster risk management. Administratively, the IAI appointed a new Financial and Administrative Officer and is transitioning its Data and Information System to open-source software. Financially, as of November 2006, only 6% of approved member contributions had been collected, though the institute expects to reach 90% for the 2006/2007 period.
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Document type: Report