The subject of the Order is:

1) the Contractor will audit the Contracting Authority's financial statements for 2023 and 2024, i.e.:

a) annual financial statements of the National Support Centre for Agriculture for the period from 1 January to 31 December 2023 and for the period from 1 January to 31 December 2024,

b) annual financial statements on the management of the property of the Agricultural Property Stock of the State Treasury for the period from 1 January to 31 December 2023 and for the period from 1 January to 31 December 2024,

2) submitting to the Contracting Authority, with respect to each of the Financial Statements referred to in item 1, a report on its audit, in accordance with the rules set out in Chapter 6 of the Act of 11 May 2017 on Statutory Auditors, Audit Firms and Public Supervision (Journal of Laws of 2023, item 1015, as amended).

3. The detailed scope of the audit of the financial statements and the terms and conditions of the contract performance are contained in the Material Provisions of the Agreement, hereinafter referred to as the IPU, constituting Appendix No. 8 to the Terms of Reference.

1. The subject of the order is:

1) the Contractor will audit the Contracting Authority's financial statements for 2023 and 2024, i.e.:

a) annual financial statements of the National Support Centre for Agriculture for the period from 1 January to 31 December 2023 and for the period from 1 January to 31 December 2024,

b) annual financial statements on the management of the property of the Agricultural Property Stock of the State Treasury for the period from 1 January to 31 December 2023 and for the period from 1 January to 31 December 2024,

2) submitting to the Contracting Authority, with respect to each of the Financial Statements referred to in item 1, a report on its audit, in accordance with the rules set out in Chapter 6 of the Act of 11 May 2017 on Statutory Auditors, Audit Firms and Public Supervision (Journal of Laws of 2023, item 1015, as amended).

2. The Contractor undertakes to take the examination:

1) all separate and combined Financial Statements and accounting books of the National Support Centre for Agriculture, i.e. the Head Office, local branches,

2) all separate and combined financial statements and accounting books on the management of the property of the Agricultural Property Stock of the State Treasury, i.e. the Head Office, local branches.

3. As a result of the works specified in paragraph 2, the Contractor shall provide the Contracting Authority with:

(1) Test reports containing opinions on the correctness and reliability:

a) the financial statements of the National Support Centre for Agriculture for the period from 1 January to 31 December 2023 and from 1 January to 31 December 2024, i.e. the combined Financial Statements,

b) Financial statements on the management of the property of the Agricultural Property Stock of the State Treasury for the period from 1 January to 31 December 2023 and from 1 January to 31 December 2024, i.e. the combined Financial Statements.

2) separate Audit Reports containing opinions on the correctness and reliability:

a) separate financial statements of local branches (separate for the National Support Centre for Agriculture and separate for the Agricultural Property Stock of the State Treasury) from the audited periods,

b) separate financial statements of the Head Office (separate for the National Support Centre for Agriculture and separate for the Agricultural Property Stock of the State Treasury) from the audited periods.