The Government of Tuvalu developed its Intended Nationally Determined Contribution (INDC)
and submitted it to the United Nations Framework Convention on Climate Change (UNFCCC)
in 2015 and ratified the Paris Agreement on 22 April 2016. When the Paris Agreement came
into force on 04 November 2016, Tuvalu’s INDC submitted in 2015 automatically became
Tuvalu’s First NDC.

Tuvalu faces several development challenges as one of Small Island Developing States (SIDS). The National Strategy for Sustainable Development (2016-2020) (TK III) addresses these challenges and provides important guidelines on Tuvalu’s sustainable development.

This fraud policy is established to support increased awareness, understanding and transparency of the control environment to support the detection and prevention of fraud against the Government of Tuvalu.

The Government of Tuvalu has a zero tolerance approach to fraud, and shall promote consistent behaviour by providing guidelines for staff, assigning responsibility for controls to positions and conducting investigations into alleged fraud.