Appendices 5.

1 to audit instruction for partner organisations /valid since 1 January 2005 (revised in June 2007)

Audit certificate
The audit certificates to be used in the report are described below. Audit certificates deviating in any particular from the wording below will be considered qualified audit certificates and treated as such by SMC. The portion of the final report concerning the financial accounts will be signed by the auditor.

1. Audit certificate for grants > TSEK 200

Audit certificate I (we) have audited (Partner Organisations name) report for project (Project Number) which was submitted in line with the agreement with (Member Organisations name) dated (date). The audit was carried out in line with generally accepted auditing standards and in line with the Swedish Mission Councils auditing instruction. The report has been drawn up in line with the above agreement with (Member Organisation). I (we) propose that the report be approved by the Swedish Mission Council. Place/date Name Title

1 (2)

2. Audit certificates for grants > TSEK 200 are used in cases in which the Partner Organisation passes on funds to a Partner Organisation further down the line
Audit certificate I (we) have audited (Partner Organisations name) report for project (Project Number) which was submitted in line with the agreement with (Member Organisations name) dated (date). I (we) have also audited (Partner Organisations name) internal controls concerning the audit of Partner Organisations further down the line, with whom (Partner Organisations name) has agreements with in reference to the above project. The audit was carried out in line with generally accepted auditing standards and in line with the Swedish Mission Councils auditing instruction. The report has been drawn up in line with the above agreement with (Member Organisations name). The internal control of the audit further down the line has given no reason for remarks. I (we) propose that the report be approved by the Swedish Mission Council. Place/date Name Title

3. Audit certificate for grants < TSEK 200

Audit certificate I (we) have audited (Partner Organisations name) report for project (Project Number) which was submitted in line with the agreement with (Member Organisations name) dated (date). I (we) propose that the report be approved by the Swedish Mission Council. Place/date Name

2 (2)