This document presents the 2019 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 2019. This work plan seeks to give effect to the Board decisions concerning the IRM. The work plan has two components as follows:

1. Operate the IRM;
2. Process complaints and requests for reconsideration of funding decisions.

A draft decision is presented in annex I for Board consideration.