1) The subject of the contract is the performance of the audit service of the financial statements of the Malopolska Region for 2023 and 2024 by an audit company. The audit will include an audit of the financial statements of the Malopolska Region and selected financial statements of the budget units of the Malopolska Region for 2023 and 2024.

2) A detailed description of the subject of the contract and the conditions for the performance of the contract are included in the draft provisions of the public procurement contract, which will be introduced into the public procurement contract – contract template and constitute Annex 1C to the SWZ

1) The subject of the contract is the performance of the audit service of the financial statements of the Malopolska Region for 2023 and 2024 by an audit company. The audit will include an audit of the financial statements of the Malopolska Region and selected financial statements of the budget units of the Malopolska Region for 2023 and 2024.

2) The audit of the financial statements of the Malopolska Region for 2023 and 2024 will be carried out on the basis of:

a. balance sheet on the implementation of the budget of the local government unit,

b. the total balance sheet including data resulting from the balance sheets of local government budgetary units and local government budgetary entities,

c. the total profit and loss account including data resulting from the profit and loss accounts of local government budgetary units and local government budgetary entities,

d. a total statement of changes in the fund, including data resulting from statements of changes in the fund of local government budgetary units and local government budgetary entities,

e. additional information including data resulting from additional information from local government budgetary units and local government budgetary establishments, and

f. selected financial statements of the budget units of the Malopolska Region for 2023 and 2024.

3) A detailed description of the subject of the contract and the conditions for the performance of the contract are included in the draft provisions of the public procurement contract, which will be introduced into the public procurement contract – contract template and constitute Annex 1C to the SWZ

4) The contracting authority, pursuant to the instruction resulting from Article 95 of the Act, shall specify that it does not require the contractor or subcontractor to employ persons performing activities in the field of contract performance on the basis of an employment relationship.