COP27 kicks off Sunday in Egypt, where countries will dig into climate finance, reparations and impactful green commitments at the annual UN summit. POLITICO’s Zack Colman recaps where things stand after last year's climate conference and the major upcoming themes to expect in this year’s negotiations. Plus, a new report from the Government Accountability Office rebuked EPA and DOE over its small refiner biofuel exemptions.   Josh Siegel is an energy reporter for POLITICO.  Zack Colman covers climate change for POLITICO.  Nirmal Mulaikal is a POLITICO audio host-producer.  Raghu Manavalan is a senior editor for POLITICO audio. Jenny Ament is the executive producer of POLITICO’s audio department. Learn more about your ad choices. Visit megaphone.fm/adchoices