Common use of Records and Reporting Clause in Contracts

Records and Reporting. 6.1. EBRD shall, in accordance with its rules, policies and procedures, maintain books, records, documents and other evidence in accordance with its usual accounting procedures to substantiate sufficiently the use of the Trust Fund funds transferred to it. 6.2. EBRD shall provide the following financial information to the Facility Executive Board, through the Bank, prepared in accordance with the accounting and reporting procedures of EBRD and provided in a form and means agreed upon with the Bank: (a) Within thirty (30) calendar days after June 30 of each year, an annual unaudited financial report for the activities for which the Allocation to EBRD was made; (b) Within thirty (30) calendar days after June 30 of each year, an annual unaudited financial report of the Funding Account; (c) Within six (6) months after the Closing Date (or within six (6) months after termination of this Agreement, if earlier), a final unaudited financial report of the Funding Account, certified by EBRD’s Comptroller (or equivalent); and (d) Such other periodic financial reports for the activities for which the Allocation to EBRD was made, as may be agreed upon by the Bank and the Facility Executive Board following consultation with EBRD. 6.3. Unless the Bank and EBRD agree otherwise, all financial reports provided under this Agreement shall be expressed in United States dollars. 6.4. EBRD shall provide the Facility Executive Board, through the Bank, with progress reports for activities funded with Trust Fund funds as follows: (a) Within thirty (30) calendar days after June 30 of each year, an annual report on the progress of the implementation of the activities for which the Allocation to EBRD was made, with reference to the results framework for the Trust Fund agreed between the Bank and the Donors as well as with the results framework for the activities for which such Allocation was approved; and (b) A final report on the implementation of the activities for which the Allocation to EBRD was made within six (6) months following the completion of such activities, the Closing Date, or termination of this Agreement, whichever is earlier. 6.5. EBRD shall provide the Bank with a list containing the names and signatures of the authorized officers of EBRD (each, an “Authorized Signatory”), substantially in the form attached to this Agreement as Xxxxx X (Form of Authorized Signatory Letter), as such list shall be revised from time to time as necessary and kept current at all times.

Records and Reporting. 6.1. EBRD WHO shall, in accordance with its regulations, rules, policies and procedures, maintain books, records, documents and other evidence in accordance with its usual accounting procedures to substantiate sufficiently the use of the Trust Fund funds transferred to it. 6.2. EBRD WHO shall provide the following financial information to the Facility Executive Board, through the Bank, prepared in accordance with the accounting and reporting procedures of EBRD WHO and provided in a form and means agreed upon with the Bank: (a) Within thirty (30) calendar days after June 30 of each year, an annual unaudited financial report for the activities for which the Allocation to EBRD WHO was made; (b) Within thirty (30) calendar days after June 30 of each year, an annual unaudited financial report of the Funding Account; (c) Within six (6) months after the Closing Date (or within six (6) months after termination of this Agreement, if earlier), a final unaudited financial report of the Funding Account, certified by EBRDWHO’s Comptroller (or equivalent); and (d) Such other periodic financial reports for the activities for which the Allocation to EBRD WHO was made, as may be agreed upon by the Bank and the Facility Executive Board following consultation with EBRDWHO. 6.3. Unless the Bank and EBRD WHO agree otherwise, all financial reports provided under this Agreement shall be expressed in United States dollars. 6.4. EBRD WHO shall provide the Facility Executive Board, through the Bank, with progress reports for activities funded with Trust Fund funds as follows: (a) Within thirty (30) calendar days after June 30 of each year, an annual report on the progress of the implementation of the activities for which the Allocation to EBRD WHO was made, with reference to the results framework for the Trust Fund agreed between the Bank and the Donors as well as with the results framework for the activities for which such Allocation was approved; and (b) A final report on the implementation of the activities for which the Allocation to EBRD was made within Within six (6) months following the completion of such activitiesthe activities for which the Allocation to WHO was made, the Closing Date, or termination of this Agreement, whichever is earlier, a final report on the implementation of such activities. 6.5. EBRD WHO shall provide the Bank with a list containing the names and signatures of the authorized officers of EBRD WHO (each, an “Authorized Signatory”), substantially in the form attached to this Agreement as Xxxxx X (Form of Authorized Signatory Letter), as such list shall be revised from time to time as necessary and kept current at all times.

Records and Reporting. 6.1Section 12.1. EBRD shallUnless the parties hereto agree otherwise, in accordance with its rules, policies all financial accounts and procedures, maintain books, records, documents and other evidence in accordance with its usual accounting procedures reports related to substantiate sufficiently the use of the GEF Trust Fund funds transferred to itshall be expressed in Dollars. 6.2Section 12.2. EBRD FAO shall provide the following financial information to the Facility Executive Board, through the BankTrustee, prepared in accordance with the FAO’s accounting and reporting procedures of EBRD and provided in a form and means agreed upon with the BankTrustee: (a) Within thirty on a monthly basis (30) calendar days after June 30 or such other frequency agreed with the Trustee), the dates and amounts of each yearapprovals by FAO of GEF Projects, an annual unaudited financial report if applicable, for the activities for which the Allocation to EBRD was madeperiod reported, broken down by each GEF Project; (b) Within within thirty (30) calendar days after June 30 the end of each year, an annual unaudited financial report quarter of the Funding AccountGEF Fiscal Year (or such other frequency agreed with the Trustee), the dates and amounts of the cancellations of the GEF funding approved as allocable to FAO for GEF Projects and Special Initiatives, for the period reported, broken down by each GEF Project and Special Initiative; (c) Within within thirty (30) days after the end of each quarter of the GEF Fiscal Year (or such other frequency agreed with the Trustee), the dates and amounts of the cancellations, in whole or in part, of the GEF funding approved for FAO Fees, for the period reported, broken down by each FAO Fee; (d) within thirty (30) days after the end of each quarter of the GEF Fiscal Year (or such other frequency agreed with the Trustee), the date on which any GEF Project is financially closed, the final amount disbursed and the amount of any unused funds from such project, for the period reported, broken down by each GEF Project, Special Initiative and Administrative Budget; (e) within thirty (30) days after the end of each quarter of the GEF Fiscal Year (or such other frequency agreed with the Trustee), the dates and amounts of reflows of funds received by FAO from GEF Projects, for the period reported, broken down by each GEF Project; (f) within sixty (60) days after the end of each semester of the GEF Fiscal Year (or such other frequency agreed with the Trustee), statements of (i) investment income earned on the GEF funds transferred to the FAO/GEF Fund for GEF Projects, Special Initiatives and Administrative Budget and (ii) investment income returned to the GEF Trust Fund; (g) within six (6) months after the Closing Date end of the FAO’s fiscal year, an annual financial statement of the FAO/GEF Fund; (or h) within six (6) months after termination of this Agreement, if earlier), a final unaudited financial report of statement for the Funding Account, certified by EBRD’s Comptroller (or equivalent)FAO/GEF Fund; and (di) Such such other periodic financial reports for related to the activities for which the Allocation GEF funds transferred to EBRD was madeFAO, as may reasonably be agreed upon requested by the Bank Trustee from time to time. For the purposes of the financial reports and statements required under Sections 12.2.(f), (g) and (h) above, investment income earned by the FAO/GEF Fund shall be reported as aggregate investment income and shall not be allocated between individual GEF activities. Section 12.3. As soon as practicable after the end of the GEF Fiscal Year, the Trustee shall furnish with FAO an annual report for reconciliation between the Trustee and FAO in respect of GEF Trust Fund funds approved as allocable to FAO, substantially in the form of attached to this Agreement as Annex F. FAO shall confirm its agreement to the information contained in the report, no later than 45 days after receipt by FAO of the report, by signing, dating and returning to the Trustee a copy of the report. In the event that there is any discrepancy between the information provided by the Trustee in the report and the Facility Executive Board following consultation information used by FAO, FAO shall promptly inform the Trustee of such discrepancy and reconcile with EBRDthe Trustee the information contained in the report. 6.3Section 12.4. Unless otherwise agreed between the Bank Trustee and EBRD agree otherwiseFAO, all FAO’s external auditors shall audit the financial reports statements of the FAO/GEF Fund referred to in Section 12.2.(g) and Section 12.5. Notwithstanding Section 12.2(g) and Section 12.4 above, FAO may cause FAO’s external auditors to audit the financial statements of the FAO/GEF Fund referred to in Section 12.2.(g) above only in respect of each biennial financial period of FAO until the earlier of the year beginning January 1, 2012 or the year FAO adopts International Public Sector Accounting Standards (IPSAS); provided under this Agreement that, for the first year of a biennial financial period for which year an external audit of FAO’s financial statement is not obtained, FAO shall furnish the Trustee , within six months after the end of FAO’s fiscal year and in lieu of an audited financial statement for the relevant year, with an FAO management certification as to the satisfactory performance of internal controls and procedures over FAO’s financial reporting of the FAO/GEF Fund activities. In such case, the costs of audits obtained with respect to the financial statements referred to Section 12.2.(g) shall be expressed borne by the FAO Fees provided to the FAO; provided, however, in United States dollarsthe event that FAO has received FAO Fees in the amount of less than US$200,000 for the two years which the financial statements relate to, the costs of the audits shall be borne by the GEF Trust Fund. Further, the costs of any certification provided by FAO to the Trustee in lieu of an audited financial statement pursuant to this Section shall be borne by FAO. 6.4Section 12.6. EBRD Where the Trustee has reason for concern that GEF resources provided for any GEF Project or Special Initiative may not have been used in accordance with the Instrument and the decisions taken by the Council, the Trustee will ask FAO to provide it with information concerning the use of GEF resources in respect of the GEF Project or Special Initiative concerned. If after reviewing any such information provided by FAO, the Trustee continues to have a concern as to the manner in which the GEF resources provided to FAO for such GEF Project or Special Initiative have been used, the Trustee may request FAO to cause accounts and reports of such individual GEF Project or Special Initiative to be audited by FAO’s external auditors on terms agreed with the Trustee. The Trustee would require such additional audits only in these exceptional circumstances, and will communicate fully its reasons for such request to FAO. The Section 12.7. In the event that FAO fails to comply with Sections 12.1, 12.2, 12.3, 12.4, 12.5 and 12.6, the Trustee shall promptly notify FAO in writing of such non-compliance. If the non- compliance has continued for a period of not less than thirty days after the written notification from the Trustee, the Trustee may suspend any further commitment and/or cash transfer of GEF Trust Fund funds to FAO until such time as the non-compliance is resolved to the reasonable satisfaction of the Trustee. Section 12.8. FAO shall provide the Facility Executive Board, through the Bank, with progress reports for activities funded with Trust Fund funds as follows: (a) Within thirty (30) calendar days after June 30 of each year, an annual report on the progress of the implementation of the activities for which the Allocation to EBRD was made, with reference to the results framework for the Trust Fund agreed between the Bank and the Donors as well as with the results framework for the activities for which such Allocation was approved; and (b) A final report on the implementation of the activities for which the Allocation to EBRD was made within six (6) months following the completion of such activities, the Closing Date, or termination of this Agreement, whichever is earlier. 6.5. EBRD shall provide the Bank Trustee with a list containing the names and signatures of the authorized officers of EBRD (each, an “FAO’s Authorized Signatory”)Officers, substantially in the form attached to this Agreement as Xxxxx X (Form of Authorized Signatory Letter), as such list shall be revised from time to time as necessary and kept current at all times.Annex G.

Records and Reporting. 6.17.1. EBRD IFC shall, in accordance with its rules, policies and procedures, procedures maintain books, records, documents and other evidence in accordance with its usual accounting procedures to substantiate sufficiently the use of the Trust Fund funds transferred to it. 6.27.2. EBRD IFC shall provide the following financial information to the Facility Executive BoardTrust Fund Committee, through the Bank, prepared in accordance with the accounting and reporting procedures of EBRD IFC and provided in a form and means agreed upon with the Bank: (a) Within thirty (30) calendar days after June 30 of each year, an annual unaudited financial report for the activities for which the any Allocation to EBRD IFC was made; (b) Within thirty (30) calendar days after June 30 of each year, an annual unaudited financial report of the Funding Account, substantially in the form attached to this Agreement as Annex C (Annual Financial Report); (c) Within six (6) months after June 30 of each year, an annual single audit report. The single audit report will only cover accounts for advisory services activities. The cost of the Closing Date single audit will be borne by the World Bank Group; (or within d) Within thirty (30) calendar days after June 30 of each year, (i) the dates and amounts of reflows of funds received by IFC, if any, and (ii) amount of reflows of funds returned to the Bank for the period reported, broken down by each investment activity, substantially in the form attached to this Agreement as Annex D (Report on Disbursements and Reflows); (e) Within thirty (30) calendar days after June 30 of each year, (i) investment income earned on the Trust Fund funds transferred to the Funding Account (other than for IFC fees), and investment income returned to the Bank, substantially in the form attached to this Agreement as Annex E (Investment Income Report); (f) Within six (6) months after the End Date or in case of early termination of this Agreement, if earlier), a final unaudited financial report of the Funding Account, certified by EBRD’s Comptroller (or equivalent); and (dg) Such other periodic financial reports information for the activities for which the Allocation to EBRD the IFC was madeapproved, as may be agreed upon by the Bank and the Facility Executive Board Trust Fund Committee following consultation with EBRDthe IFC. 6.37.3. Unless the Bank and EBRD IFC agree otherwise, all financial reports provided under this Agreement shall be expressed in United States dollars. 6.47.4. EBRD IFC shall provide the Facility Executive BoardTrust Fund Committee, through the Bank, with progress reports for activities funded with Trust Fund funds as follows: (a) Within thirty (30) calendar days after June 30 of each year, an annual report on the progress of the implementation of the activities for which the an Allocation to EBRD IFC was made, with reference to the results framework for the Trust Fund agreed between the Bank and the Donors as well as with the results framework for the activities for which such each Allocation to IFC was approved; and. (b) A final report on the implementation of the activities for which the Allocation to EBRD was made within Within six (6) months following the completion of such activities, the Closing End Date, or termination of this Agreement, whichever is earlier, a final report on the implementation of the activities for which an Allocation to IFC was made. 6.57.5. EBRD IFC shall provide the Bank with a list containing the names and signatures of the authorized officers of EBRD IFC (each, an a “Authorized Signatory”), substantially in the form attached to this Agreement as Xxxxx X Annex B (Form of Authorized Signatory Letter), as such list shall be revised from time to time as necessary and kept current at all times. 7.6. If IFC fails to provide to the Bank any financial or other required information in accordance with paragraphs 7.2 through 7.4 above, the Bank shall promptly notify IFC in writing of such non-compliance. If the non-compliance has continued for a period of not less than thirty (30) calendar days after the written notification from the Bank, the Bank shall inform the Trust Fund Committee of the non-compliance by IFC. IFC acknowledges and agrees that the Trust Fund Committee may, following Trust Fund Committee’s consultation with IFC where appropriate, instruct the Bank to suspend any further cash transfer of Trust Fund resources to IFC. Upon such instruction by the Trust Fund Committee, the Bank will, notwithstanding Section 2 above, suspend any further cash transfer of Trust Fund resources to IFC, until such time that the Trust Fund Committee confirms with the Bank that the non-compliance is reasonably resolved or addressed.

Records and Reporting. 6.1. EBRD WHO shall, in accordance with its regulations, rules, policies and procedures, maintain books, records, documents and other evidence in accordance with its usual accounting procedures procedures, to substantiate sufficiently the use of the Trust Fund funds transferred to it. 6.2. EBRD WHO shall provide the following financial information to the Facility Executive BoardTrust Fund Committee, through the Bank, prepared in accordance with the WHO’s accounting and reporting procedures of EBRD and provided in a form and means agreed upon with the Bank: (a) Within thirty (30) calendar days after June 30 of each year, an annual unaudited financial report for the activities for which the any Allocation to EBRD WHO was made;. (b) Within thirty (30) calendar days after June 30 of each year, an annual unaudited financial report of the Funding Account;. (c) Within six (6) months after the Closing End Date (or within six (6) months after in case of early termination of this Agreement, if earlier), a final unaudited financial report of the Funding Account, certified by EBRD’s Comptroller (or equivalent); and. (d) Such other periodic financial reports information for the activities for which the Allocation to EBRD WHO was madeapproved, as may be agreed upon by the Bank and the Facility Executive Board Trust Fund Committee and following consultation with EBRDand agreement by WHO. 6.3. Unless the Bank and EBRD WHO agree otherwise, all financial reports provided under this Agreement shall be expressed in United States dollars. 6.4. EBRD WHO shall provide the Facility Executive BoardTrust Fund Committee, through the Bank, with progress reports for activities funded with Trust Fund funds as follows: (a) Within thirty (30) calendar days after June 30 of each year, an annual report on the progress of the implementation of the activities for which the an Allocation to EBRD WHO was made, with reference to the results framework for the Trust Fund agreed between the Bank and the Donors as well as with the results framework for the activities for which such each Allocation to WHO was approved; and (b) A final report on the implementation of the activities for which the Allocation to EBRD was made within Within six (6) months following the completion of such activities, the Closing End Date, or termination of this Agreement, whichever is earlier, a final report on the implementation of the activities for which an Allocation to WHO was made. 6.5. EBRD WHO shall provide the Bank with a list containing the names and signatures of the authorized officers of EBRD WHO (each, an a “Authorized Signatory”), substantially in the form attached to this Agreement as Xxxxx X (Form of Authorized Signatory Letter), as such list shall be revised from time to time as necessary and kept current at all times. 6.6. If the WHO fails to provide to the Bank any financial information in accordance with paragraphs 6.2 and 6.4 above, the Bank shall promptly notify the WHO in writing of such non-compliance. If the non-compliance has continued for a period of not less than thirty (30) calendar days after the written notification from the Bank, the Bank shall inform the Trust Fund Committee of the non-compliance by the WHO. WHO acknowledges and agrees that the Trust Fund Committee may, following Trust Fund Committee’s consultation with the WHO where appropriate, instruct the Bank to suspend any further cash transfer of Trust Fund resources to the WHO. Upon such instruction by the Trust Fund Committee, the Bank will, notwithstanding Section 2 above, suspend any further cash transfer of Trust Fund resources to the WHO, until such time that the Trust Fund Committee confirms with the Bank that the non-compliance is reasonably resolved or addressed.

Records and Reporting. 6.1. EBRD UNICEF shall, in accordance with its regulations, rules, policies and procedures, maintain books, records, documents and other evidence in accordance with its usual accounting procedures procedures, to substantiate sufficiently the use of the Trust Fund funds transferred to it. 6.2. EBRD UNICEF shall provide the following financial information to the Facility Executive BoardTrust Fund Committee, through the Bank, prepared in accordance with the UNICEF’s accounting and reporting procedures of EBRD and provided in a form and means agreed upon with the Bank: (a) Within thirty (30) calendar days after June 30 of each year, an annual unaudited financial report for the activities for which the any Allocation to EBRD UNICEF was made;. (b) Within thirty (30) calendar days after June 30 of each year, an annual unaudited financial report of the Funding Account;. (c) Within six eighteen (618) months after the Closing Date completion of the activities for which any Allocation to UNICEF was made, a final unaudited financial report of the activities for each Allocation, certified by UNICEF’s Comptroller. (or within six d) Within eighteen (618) months after the End Date or in case of early termination of this Agreement, if earlier), a final unaudited financial report of the Funding Account, certified by EBRD’s Comptroller (or equivalent); and. (de) Such other periodic financial reports information for the activities for which the Allocation to EBRD UNICEF was madeapproved, as may be agreed upon by the Bank and the Facility Executive Board Trust Fund Committee and following consultation with EBRDand agreement by UNICEF. 6.3. Unless the Bank and EBRD UNICEF agree otherwise, all financial reports provided under this Agreement shall be expressed in United States dollars. 6.4. EBRD UNICEF shall provide the Facility Executive BoardTrust Fund Committee, through the Bank, with progress reports for activities funded with Trust Fund funds as follows: (a) Within thirty (30) calendar days after June 30 of each year, an annual report on the progress of the implementation of the activities for which the an Allocation to EBRD UNICEF was made, with reference to the results framework for the Trust Fund agreed between the Bank and the Donors as well as with the results framework for the activities for which such each Allocation to UNICEF was approved; and (b) A final report on the implementation of the activities for which the Allocation to EBRD was made within Within six (6) months following the completion of such activities, the Closing End Date, or termination of this Agreement, whichever is earlier, a final report on the implementation of the activities for which an Allocation to UNICEF was made. 6.5. EBRD UNICEF shall provide the Bank with a list containing the names and signatures of the authorized officers of EBRD UNICEF (each, an a “Authorized Signatory”), substantially in the form attached to this Agreement as Xxxxx X (Form of Authorized Signatory Letter), as such list shall be revised from time to time as necessary and kept current at all times. 6.6. If the UNICEF fails to provide to the Bank any financial information in accordance with paragraphs 6.2 and 6.4 above, the Bank shall promptly notify the UNICEF in writing of such non-compliance. If the non-compliance has continued for a period of not less than thirty (30) calendar days after the written notification from the Bank, the Bank shall inform the Trust Fund Committee of the non-compliance by the UNICEF. UNICEF acknowledges and agrees that the Trust Fund Committee may, following Trust Fund Committee’s consultation with the UNICEF where appropriate, instruct the Bank to suspend any further cash transfer of Trust Fund resources to the UNICEF. Upon such instruction by the Trust Fund Committee, the Bank will, notwithstanding Section 2 above, suspend any further cash transfer of Trust Fund resources to the UNICEF, until such time that the Trust Fund Committee confirms with the Bank that the non- compliance is reasonably resolved or addressed.

Records and Reporting. 6.1Section 12.1. EBRD shallUnless the parties hereto agree otherwise, in accordance with its rules, policies all financial accounts and procedures, maintain books, records, documents and other evidence in accordance with its usual accounting procedures reports related to substantiate sufficiently the use of the GEF Trust Fund funds transferred to itshall be expressed in Dollars. 6.2Section 12.2. EBRD UNIDO shall provide the following financial information to the Facility Executive Board, through the BankTrustee, prepared in accordance with the UNIDO’s accounting and reporting procedures of EBRD and provided in a form and means agreed upon with the BankTrustee: (a) Within thirty on a monthly basis (30) calendar days after June 30 or such other frequency agreed with the Trustee), the dates and amounts of each yearapprovals by UNIDO of GEF Projects, an annual unaudited financial report if applicable, for the activities for which the Allocation to EBRD was madeperiod reported, broken down by each GEF Project; (b) Within within thirty (30) calendar days after June 30 the end of each year, an annual unaudited financial report quarter of the Funding AccountGEF Fiscal Year (or such other frequency agreed with the Trustee), the dates and amounts of the cancellations of the GEF funding approved as allocable to UNIDO for GEF Projects and Special Initiatives, for the period reported, broken down by each GEF Project and Special Initiative; (c) Within within thirty (30) days after the end of each quarter of the GEF Fiscal Year (or such other frequency agreed with the Trustee), the dates and amounts of the cancellations, in whole or in part, of the GEF funding approved for UNIDO Fees, for the period reported, broken down by each UNIDO Fee; (d) within thirty (30) days after the end of each quarter of the GEF Fiscal Year (or such other frequency agreed with the Trustee), the date on which any GEF Project is financially closed, the final amount disbursed and the amount of any unused funds from such project, for the period reported, broken down by each GEF Project, Special Initiative and Administrative Budget; (e) within thirty (30) days after the end of each quarter of the GEF Fiscal Year (or such other frequency agreed with the Trustee), the dates and amounts of reflows of funds received by UNIDO from GEF Projects, for the period reported, broken down by each GEF Project; (f) within sixty (60) days after the end of each semester of the GEF Fiscal Year (or such other frequency agreed with the Trustee), statements of (i) investment income earned on the GEF funds transferred to the UNIDO/GEF Fund for GEF Projects, Special Initiatives and Administrative Budget and (ii) investment income returned to the GEF Trust Fund; (g) within six (6) months after the Closing Date end of the UNIDO’s fiscal year, an annual financial statement of the UNIDO/GEF Fund; (or h) within six (6) months after the end of UNIDO’s fiscal year immediately following termination of this Agreement, if earlier), a final unaudited financial report of statement for the Funding Account, certified by EBRD’s Comptroller (or equivalent)UNIDO/GEF Fund; and (di) Such such other periodic financial reports for related to the activities for which the Allocation GEF funds transferred to EBRD was madeUNIDO, as may reasonably be agreed upon requested by the Bank Trustee from time to time. For the purposes of the financial reports and statements required under Sections 12.2.(f), (g) and (h) above, investment income earned by the UNIDO/GEF Fund shall be reported as aggregate investment income and shall not be allocated between individual GEF activities. Section 12.3. As soon as practicable after the end of the GEF Fiscal Year, the Trustee shall furnish with UNIDO an annual report for reconciliation between the Trustee and UNIDO in respect of GEF Trust Fund funds approved as allocable to UNIDO, substantially in the form of attached to this Agreement as Annex F. UNIDO shall confirm its agreement to the information contained in the report, no later than 45 days after receipt by UNIDO of the report, by signing, dating and returning to the Trustee a copy of the report. In the event that there is any discrepancy between the information provided by the Trustee in the report and the Facility Executive Board following consultation information used by UNIDO, UNIDO shall promptly inform the Trustee of such discrepancy and reconcile with EBRDthe Trustee the information contained in the report. 6.3Section 12.4. Unless otherwise agreed between the Bank Trustee and EBRD agree otherwiseUNIDO, all UNIDO’s external auditors shall audit the financial reports provided under this Agreement statements of the UNIDO/GEF Fund referred to in Sections 12.2.(g) and (h) above. The costs of such audits shall be expressed borne by the UNIDO Fees provided to UNIDO; provided, however, in United States dollarsthe event that UNIDO has received UNIDO Fees in the amount of less than US$100,000 for the year which the financial statements relate to, the costs of the audits shall be borne by the GEF Trust Fund. 6.4Section 12.5. EBRD Where the Trustee has reason for concern that GEF resources provided for any GEF Project (or Special Initiative) may not have been used in accordance with the Instrument and the decisions taken by the Council, the Trustee will ask UNIDO to provide it with information concerning the use of GEF resources in respect of the GEF Project (or Special Initiative) concerned. If after reviewing any such information provided by UNIDO, the Trustee continues to have a concern as to the manner in which the GEF resources provided to UNIDO for such GEF Project (or Special Initiative) have been used, the Trustee may request UNIDO to cause accounts and reports of such individual GEF Project (or Special Initiative) to be audited by UNIDO’s external auditors on terms agreed with the Trustee. The Trustee would require such additional audits only in these exceptional circumstances, and will communicate fully its reasons for such request to UNIDO. The costs of such audits will be borne by UNIDO; however, should the additional audit by UNIDO’s external auditors disclose that the resources were used in accordance with the Instrument and the decisions taken by the Council, the cost of such audits shall be borne by the GEF Trust Fund. Section 12.6. In the event that UNIDO fails to comply with Sections 12.1, 12.2, 12.3, 12.4 and 12.5, the Trustee shall promptly notify UNIDO in writing of such non- compliance. If the non-compliance has continued for a period of not less than thirty days after the written notification from the Trustee, the Trustee may suspend any further commitment and/or cash transfer of GEF Trust Fund funds to UNIDO until such time as the non-compliance is resolved to the reasonable satisfaction of the Trustee. Section 12.7. UNIDO shall provide the Facility Executive Board, through the Bank, with progress reports for activities funded with Trust Fund funds as follows: (a) Within thirty (30) calendar days after June 30 of each year, an annual report on the progress of the implementation of the activities for which the Allocation to EBRD was made, with reference to the results framework for the Trust Fund agreed between the Bank and the Donors as well as with the results framework for the activities for which such Allocation was approved; and (b) A final report on the implementation of the activities for which the Allocation to EBRD was made within six (6) months following the completion of such activities, the Closing Date, or termination of this Agreement, whichever is earlier. 6.5. EBRD shall provide the Bank Trustee with a list containing the names and signatures of the authorized officers of EBRD (each, an “UNIDO’s Authorized Signatory”)Officers, substantially in the form attached to this Agreement as Xxxxx X (Form of Authorized Signatory Letter), as such list shall be revised from time to time as necessary and kept current at all times.Annex G.

Records and Reporting. 6.1A) Subcontractor agrees to provide quarterly reports to the City to comply with the Act’s OAB oversight requirements. EBRD shallQuarters run by calendar year and quarterly reports are due to the City pursuant to the table below. Further, Subcontractor agrees to comply with any reporting obligations established by the State as related to the Grant. Additional reporting obligations include, but are not limited to, representatives of the Subcontractor making regular and special reports regarding the activities of the Subcontractor, as related to the Grant, as the State may deem needful and proper for the exercise of its duties and functions. Quarter Report Due First Quarter: January 1 – March 30 April 29 Second Quarter: April 1 – June 30 July 30 Third Quarter: July 1 – September 30 October 30 K-2425-22 Fourth Quarter: October 1 – December 31 January 30 B) The first report shall be due October 30, 2024. The reporting period shall commence on the date of receipt of the first monthly installment of funds. The report shall be consistent with OAB rules and shall include, but not be limited to: a. A detailed itemization of the funds spent during the three (3) month reporting period (including the attachment of supporting financial documents to the report); b. An explanation of what was funded under subsection “a” above; c. The remaining balance of the funds provided under this Agreement; d. An explanation of measurement and evaluation tools used to track progress and results; e. An explanation of any observed change in accordance with its rulesopioid rates or trends because of this project; f. Programmatic performance measures; and g. A brief narrative of the results, policies successes, and procedures, other observations from this reporting period. C) Subcontractor shall maintain all books, records, documents accounts and other evidence documents, including property, personnel, and financial records relative to this Grant for seven (7) years after final payment. All records must properly account for all Project funds and activities associated with the Grant. Subcontractor shall also keep and maintain appropriate books and records reflecting the services performed and costs and expenses incurred in accordance connection with its usual accounting procedures to substantiate sufficiently performance of this Agreement for a period of seven (7) years from the use of the Trust Fund funds transferred to it. 6.2. EBRD shall provide the following financial information to the Facility Executive Board, through the Bank, prepared in accordance with the accounting and reporting procedures of EBRD and provided in a form and means agreed upon with the Bank: (a) Within thirty (30) calendar days after June 30 of each year, an annual unaudited financial report for the activities for which the Allocation to EBRD was made; (b) Within thirty (30) calendar days after June 30 of each year, an annual unaudited financial report of the Funding Account; (c) Within six (6) months after the Closing Date (or within six (6) months after termination ending date of this Agreement. Subcontractor shall make these records available to the City upon request. D) Subcontractor acknowledges and agrees that it will comply with the State, if earlier)the State Auditor and Inspector, a final unaudited financial report and their representatives relating to an audit of an Opioid Grant Award. Upon notice, which may be short, the State, the State Auditor’s Office or their representatives, shall be entitled to access any books, records, and other documents and items pertaining to the Project funds for purpose of audit and examination, at Subcontractor’s premises during normal business hours and Subcontractor agrees that it will cooperate with any such review, access or monitoring. In the event any audit, litigation, or other action involving records is started before the end of the Funding Accountseven (7) year period, certified by EBRDthe Subcontractor agrees to retain these records for two (2) years from the date that all issues arising out of the action are resolved or until the end of the seven (7) year period, whichever is later. E) Subcontractor xxxxxx agrees to comply with all reporting and auditing requirements related to this Grant, including funds and activities associated therewith, and including requirements that stem from the source of the funds, regardless of whether derived from litigation. F) Subcontractor agrees to provide a copy of the Subcontractor’s Comptroller (or equivalent); and (d) Such other periodic audited financial reports statements for the activities for which fiscal year that covers the Allocation grant award to EBRD was made, as the City so it may be agreed upon by provide such copy to the Bank and the Facility Executive Board following consultation with EBRDOAB. 6.3. Unless G) This Section 5 shall survive the Bank and EBRD agree otherwise, all financial reports provided under this Agreement shall be expressed in United States dollars. 6.4. EBRD shall provide the Facility Executive Board, through the Bank, with progress reports for activities funded with Trust Fund funds as follows: (a) Within thirty (30) calendar days after June 30 of each year, an annual report on the progress of the implementation of the activities for which the Allocation to EBRD was made, with reference to the results framework for the Trust Fund agreed between the Bank and the Donors as well as with the results framework for the activities for which such Allocation was approved; and (b) A final report on the implementation of the activities for which the Allocation to EBRD was made within six (6) months following the completion of such activities, the Closing Date, expiration or termination of this Agreement, whichever is earlier. 6.5. EBRD shall provide the Bank with a list containing the names and signatures of the authorized officers of EBRD (each, an “Authorized Signatory”), substantially in the form attached to this Agreement as Xxxxx X (Form of Authorized Signatory Letter), as such list shall be revised from time to time as necessary and kept current at all times.

Records and Reporting. 6.15.1. EBRD FAO shall, in accordance with its rules, policies and procedures, maintain books, records, documents and other evidence in accordance with its usual accounting procedures procedures, to substantiate sufficiently the use of the Trust Fund funds transferred to it. 6.25.2. EBRD FAO shall provide the following financial information to the Facility Executive BoardSteering Committee, through the Bank, prepared in accordance with the FAO ’s accounting and reporting procedures of EBRD and provided in a form and means agreed upon with the Bank: (a) Within thirty ninety (3090) calendar days after June 30 of each year, an annual unaudited certified financial report for the activities for which the any Allocation to EBRD FAO was made; (b) Within thirty ninety (3090) calendar days after June 30 of each year, an annual unaudited financial report of the Funding Account;. (c) Within six (6) months after the Closing End Date (or within six (6) months after in case of early termination of this Agreement, if earlier), a final unaudited financial report of the Funding Account, certified by EBRDFAO’s Comptroller (or equivalent); andDirector of Finance and Treasurer. (d) Such other periodic financial reports information for the activities for which the Allocation to EBRD FAO was madeapproved, as may be agreed upon by the Bank Bank, and the Facility Executive Board Steering Committee and following consultation with EBRDFAO. 6.35.3. Unless the Bank and EBRD FAO agree otherwise, all financial reports provided under this Agreement shall be expressed in United States dollars. 6.45.4. EBRD FAO shall provide the Facility Executive BoardSteering Committee, through the Bank, with progress reports for activities funded with Trust Fund funds as follows: (a) Within thirty ninety (3090) calendar days after June 30 of each year, an annual report on the progress of the implementation of the activities for which the an Allocation to EBRD FAO was made, with reference to the results framework for the Trust Fund agreed between the Bank and the Donors as well as with the results framework for the activities for which such each Allocation to FAO was approved; and (b) A final report on the implementation of the activities for which the Allocation to EBRD was made within Within six (6) months following the completion of such activities, the Closing End Date, or termination of this Agreement, whichever is earlier, a final report on the implementation of the activities for which an Allocation to FAO was made. 6.55.5. EBRD FAO shall provide the Bank with a list containing the names and signatures of the authorized officers of EBRD FAO (each, an a “Authorized Signatory”), substantially in the form attached to this Agreement as Xxxxx X (Form of Authorized Signatory Letter), as such list shall be revised from time to time as necessary and kept current at all times. 5.6. If FAO fails to provide to the Bank any financial information in accordance with paragraphs 5.2 and 5.4 above, the Bank shall promptly notify FAO in writing of such non-compliance. If the non- compliance has continued for a period of not less than thirty (30) calendar days after the written notification from the Bank, the Bank shall inform the Steering Committee of the non-compliance by FAO. The FAO acknowledges and agrees that the Steering Committee may, following Steering Committee’s consultation with FAO where appropriate, instruct the Bank to suspend any further cash transfer of Trust Fund resources to FAO. Upon such instruction by the Steering Committee, the Bank will, notwithstanding section 1 above, suspend any further cash transfer of Trust Fund resources to FAO, until such time that the Steering Committee confirms with the Bank that the non-compliance is reasonably resolved or addressed.

Records and Reporting. 6.1. EBRD shall, in accordance with its rules, policies and procedures, 6.1 The ISA shall maintain books, records, documents and other evidence in accordance with its usual the ISA’s applicable accounting policies and procedures to substantiate sufficiently the use of the Trust Fund funds transferred ISA Funds, including with respect to iteach originating Window. 6.2. EBRD shall provide 6.2 Unless the following financial information to the Facility Executive Board, through the Bank, prepared in accordance with the accounting and reporting procedures of EBRD and provided in a form and means agreed upon with the Bank: (a) Within thirty (30) calendar days after June 30 of each year, an annual unaudited financial report for the activities for which the Allocation to EBRD was made; (b) Within thirty (30) calendar days after June 30 of each year, an annual unaudited financial report of the Funding Account; (c) Within six (6) months after the Closing Date (or within six (6) months after termination of this Agreement, if earlier), a final unaudited financial report of the Funding Account, certified by EBRD’s Comptroller (or equivalent); and (d) Such other periodic financial reports for the activities for which the Allocation to EBRD was made, as may be agreed upon by the Bank Parties and the Facility Executive Board following consultation with EBRD. 6.3. Unless the Bank and EBRD Steering Committee agree otherwise, all financial accounts and reports provided under this Agreement related to the ISA Funds shall be expressed in United States dollars. The provision of reports by the ISA shall continue until the last reports include the full period ending after the completed use or return of all funds received from, or generated by funds from, the Trust Fund. 6.4. EBRD shall provide the Facility Executive Board, through the Bank, with progress reports for activities funded with Trust Fund funds as follows: (a) 6.3 Within thirty (30) calendar days after June 30 the end of each yearsix-month period, or such other frequency as agreed with the Trustee, on an annual report on Allocation by Allocation basis and with respect to originating Windows, the progress of ISA shall provide the implementation of the activities for which the Allocation to EBRD was made, with reference following information to the results framework for the Trust Fund agreed between the Bank and the Donors as well as Trustee, prepared in accordance with the results framework ISA’s applicable policies and procedure concerning accounting and reporting, substantially in the form of Annex 4 attached hereto: (i) an approval report reporting any Completion Notifications that were notified to the Trustee under Section 1.3; (ii) an investment income report reporting any investment income earned on Concessionality Amounts and Project Costs amounts; (iii) a disbursement report reporting use of Concessionality Amounts for disbursements related to Underlying Operations; (iv) a cancellation report reporting any cancellations that were notified to the activities for which such Allocation was approvedTrustee under Section 1.5; and (bv) A final a financial closure report on the implementation of the activities for which the Allocation to EBRD was made within six (6) months following the completion of such activitiesafter all funds received from, or generated by funds from, the Closing Date, Trust Fund have been used or termination returned. 6.4 The ISA shall provide financial and progress reporting in accordance with the Operations Manual. 6.5 Upon signature of this Financial Procedures Agreement, whichever is earlier. 6.5. EBRD the ISA shall provide the Bank Trustee with a list containing the names and signatures of the duly authorized officers of EBRD (eachthe ISA under this Financial Procedures Agreement, an “Authorized Signatory”)in a format agreed with the Trustee, substantially in the form attached to provided that this Agreement as Xxxxx X (Form of Authorized Signatory Letter), as such list shall be revised from as applicable over time to time as necessary and kept current at all times.

Records and Reporting. 6.1. EBRD ADB shall, in accordance with its rules, policies and procedures, maintain books, records, documents and other evidence in accordance with its usual accounting procedures to substantiate sufficiently the use of the Trust Fund funds transferred to it. 6.2. EBRD ADB shall provide the following financial information to the Facility Executive Board, through the Bank, prepared in accordance with the accounting and reporting procedures of EBRD ADB and provided in a form and means agreed upon with the Bank: (a) Within thirty sixty (3060) calendar days after June 30 of each year, an annual unaudited financial report for the activities for which the Allocation to EBRD ADB was made; (b) Within thirty sixty (3060) calendar days after June 30 of each year, an annual unaudited financial report of the Funding Account; (c) Within six (6) months after the Closing Date (or within six (6) months after termination of this Agreement, if earlier), a final unaudited audited financial report of the Funding Account, certified by EBRD’s Comptroller (or equivalent); and (d) Such other periodic financial reports for the activities for which the Allocation to EBRD ADB was made, as may be agreed upon by the Bank and the Facility Executive Board following consultation with EBRDADB. 6.3. Unless the Bank and EBRD ADB agree otherwise, all financial reports provided under this Agreement shall be expressed in United States dollars. 6.4. EBRD ADB shall provide the Facility Executive Board, through the Bank, with progress reports for activities funded with Trust Fund funds as follows: (a) Within thirty (30) calendar days after June 30 of each year, an annual report on the progress of the implementation of the activities for which the Allocation to EBRD ADB was made, with reference to the results framework for the Trust Fund agreed between the Bank and the Donors as well as with the results framework for the activities for which such Allocation was approved; and (b) A final report on the implementation of the activities for which the Allocation to EBRD ADB was made within six (6) months following the completion of such activities, the Closing Date, or termination of this Agreement, whichever is earlier. 6.5. EBRD ADB shall provide the Bank with a list containing the names and signatures of the authorized officers of EBRD ADB (each, an “Authorized Signatory”), substantially in the form attached to this Agreement as Xxxxx X (Form of Authorized Signatory Letter), as such list shall be revised from time to time as necessary and kept current at all times.

Records and Reporting. 6.1. EBRD The IMF shall, in accordance with its rules, policies and procedures, maintain books, records, documents and other evidence in accordance with its usual accounting procedures procedures, to substantiate sufficiently the use of the Trust Fund funds transferred to it. 6.2. EBRD The IMF shall provide the following financial information to the Facility Executive BoardSteering Committee, through the Bank, prepared in accordance with the IMF’s accounting and reporting procedures of EBRD and provided in a form and means agreed upon with the Bank: (a) Within thirty (30) calendar days after June 30 of each year, an annual unaudited financial report for the activities for which the Allocation to EBRD transfer was made;. (b) Within thirty (30) calendar days after June 30 of each year, an annual unaudited financial report of the Funding Account;. (c) Within six thirty (630) calendar days after June 30 of each year, annual audited financial statements of the IMF, conducted under single audit principle for all trust funds of the IMF; (d) Within four (4) months after the Closing End Date (or within six (6) months after in case of early termination of this Agreement, if earlier), a final unaudited financial report of the Funding Account, certified by EBRD’s Comptroller (or equivalent); and; (de) Such other periodic financial reports information for the activities for which the Allocation to EBRD transfer was made, as may be agreed upon by the Bank and the Facility Executive Board Donor acting through the Steering Committee following consultation with EBRDthe IMF. 6.3. Unless the Bank and EBRD the IMF agree otherwise, all financial reports provided under this Agreement shall be expressed in United States dollars. 6.4. EBRD The IMF shall provide the Facility Executive BoardSteering Committee, through the Bank, with progress reports for activities funded with Trust Fund funds as follows: (a) Within thirty No later than (30) calendar days after June 30 before the date of each yearthe annual Steering Committee meeting as notified by the Secretariat, an annual report on the progress of the implementation of IMF-Executed Activities during the activities for which the Allocation to EBRD was madeprevious year, with reference to the results framework for the Trust Fund agreed between by the Bank and the Donors as well as with the results framework for the activities for which such Allocation was approvedSteering Committee; and (b) A No later than four (4) months following the completion of the implementation of IMF- Executed Activities under this Transfer Agreement, the End Date, or termination of this Transfer Agreement, whichever is earlier, a final report on the implementation of the activities for which the Allocation to EBRD was made within six (6) months following the completion of such activities, the Closing Date, or termination of this Agreement, whichever is earlierIMF-Executed Activities. 6.5. EBRD The IMF shall provide the Bank with a list containing the names and signatures of the authorized officers of EBRD the IMF (each, an a “Authorized Signatory”), substantially in the form attached to this Agreement as Xxxxx X Annex B (Form of Authorized Signatory Letter), as such list shall be revised from time to time as necessary and kept current at all times. 6.6. If the IMF fails to provide to the Bank any financial information in accordance with paragraphs