A/HRC/40/20 United Nations General Assembly Distr.: General 17 December 2018 Original: English Human Rights Council Fortieth session 25 February–22 March 2019 Agenda item 2 Annual report of the United Nations High Commissioner for Human Rights and reports of the Office of the High Commissioner and the Secretary-General Special Fund established by the Optional Protocol to the Convention against Torture and Other Cruel, Inhuman or Degrading Treatment or Punishment Report of the Secretary-General Summary The present note provides information on the status of the Special Fund established by the Optional Protocol to the Convention against Torture and Other Cruel, Inhuman or Degrading Treatment or Punishment, including on its critical financial situation. GE.18-22055(E) 