WWF - WORLD WIDE FUND FOR NATURE, Gland Independent auditors' report of the project "European Neighborhood and Partnership Instrument East Countries Forest Law Enforcement and Governance II Program ", grant agreement No. TF013973 covering the period from July 1, 2014 to June 30, 2015 Deloitte e Rue du Pre dela ichette 1 CH 202 Gencve T. +41 (0)58 279 80 00 Fax +d1 (0)58 279 B8 00 wwwro .,de,loitle ch Independent auditors' report To the Management of WWF - WORLD WIDE FUND FOR NATURE, Gland Report on the financial report We have audited the accompanying financial report and statement of expenditure (together "the financial report") of the project "European Neighborhood and Partnership Instrument East Countries Forest Law Enforcement and Governance II Program", grant agreement No. TF013973 covering the period from July 1, 2014 to June 30, 2015. Management's responsibility for the financial report Management is responsible for the preparation of this financial report in accordance with Swiss law and the relevant terms of agreement for the treatment of the funds and for such internal controls as management determines is necessary to enable the preparation of the financial report that is free from material misstatement, whether due to fraud or error. Auditor's responsibility Our responsibility is to express an opinion on this financial report based on our audit. We conducted our audit in accordance with Swiss Auditing Standards and International Standards on Auditing. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial report is free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial report. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial report, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity's preparation of the financial report in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the financial report. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. Audit. Fiscalite. Conseil. Financial Advisory. Member of Deloitte Tojche Tohnnaisu Limited WWF - WORLD WIDE FUND FOR NATURE European Neighborhood and Partnership Instrument East D eloitte. Countries Forest Law Enforcement and Governance II Program Independent auditor's report for the period from July 1, 2014 to June 30, 2015 Opinion In our opinion, the financial report of the project "European Neighborhood and Partnership Instrument East Countries Forest Law Enforcement and Governance II Program", grant agreement No. TF013973 covering the period from July 1, 2014 to June 30, 2015 is presented, in all material respects, in accordance with Swiss law. Furthermore, the relevant terms of agreement for the treatment of the funds have been adhered to. Report on other requirements In addition with respect to the Statement of expenses (SOE) withdrawal schedule ("statement of expenses") covering the period from July 1, 2014 to June 30, 2015, we confirm that adequate supporting documentation has been maintained to support claims for reimbursement of expenses incurred and expenses included in the statement of expenses are eligible for financing under the grant agreement between WWF and the IBRD TFO 13973. 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