The Independent Integrity Unit is an accountability mechanism of the Green Climate Fund mandated to investigate allegations of fraud, corruption, and other Prohibited Practices, and to conduct integrity-related oversight and capacity-building initiatives in Fund-related activities and operations.

The GCF Board considers and approves the work programme and budget of the IIU on an annual basis. This document presents the proposed Work Programme and Budget of the IIU for 2026-2028. A draft decision is presented in annex I to this document for Board consideration.