Having considered the recommendations of the Ethics and Finance Committee, including to consider the matter in an open session, the Adaptation Fund Board decided to:

(a) Reinforce its previous position on the matter, clarifying that the audit referred to in the standard legal agreement and in paragraph 37 of the Operational Policies and Guidelines was an independent audit of the project/programmes funded by the Adaptation Fund;

(b) Request the secretariat to send letters to the relevant designated authorities informing them about the delays resulting from the legal issues raised by these Multilateral Implementing Entities (MIEs);

(c) Request the secretariat to send letters to all designated authorities or focal points informing them about the legal issues related to these MIEs.