This document presents the 2018 work plan and budget of the Independent Redress Mechanism (IRM) of the GCF. The IRM is one of the three accountability mechanisms of the GCF and is mandated by its Governing Instrument. The Board has mandated the IRM to complete several tasks in 2018. This work plan seeks to give effect to the Board decisions concerning the IRM. The work plan has three components as follows:

• Operate the IRM;
• Develop procedures; and
• Process complaints and requests for reconsideration of funding decisions.