The audited financial statements for the years ending December 31, 2022, and 2021 include the income statement, statement of financial position, statement of changes in funds, statement of cash flows, and the notes to the financial statements of GCF.

The 2022 financial statements were prepared by the Green Climate Fund Secretariat, complying with the International Financial Reporting Standards framework. The Secretariat maintains appropriate accounting and internal control systems to enable the production of reliable financial statements. These include written policies and instructions, segregation of duties and internal checks, qualified and well-trained personnel, routine audits, and oversight of the reporting process by the Ethics and Audit Committee.

Nexia Samduk, an independent audit firm, was engaged to review and provide an opinion on whether the 2022 financial statements have been prepared and presented fairly and in accordance with the International Financial Reporting Standards (IFRS).

The financial statements for the year ended 31st December 2022 were authorized for issue by the Fund's Board on 13th July 2023 by decision B.36/02.