Page 40 - Δημήτρης Λουκιδέλης - Μεταφράσεις Νομικών, Συμβολαιογραφικών & Δημοσίων Εγγράφων - Δείγματα Μεταφράσεων

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Έκθεση Ορκωτού Λογιστή

Our present audit has as an aim the confirmation upon an audit of the report

(final) cost of the production of the ‘Work’ but also of the observance of the
requirements with regard to the observance of the budget (both as to its total

amount and as to the individual provided expenses) as well as with regard to the

eligibility of the expenses which constitute it and further of the verification of
the realisation of these expenses within the time schedules which are determined

in the time schedule of the production of the Work.

Performed procedures

In particular, the Agreed Upon Procedures, to the performance of which we
proceeded in the framework of our audit include the following:

1. Verification of the financial report cost of the financial participation of the
Greek Group in the production of the work in accordance with par. 3.5 of

article 3 of the Contract.

2. Verification of the legality and regularity of the issue and the payment (in
accordance with the Greek Accounting Plan) of any invoice / voucher of all

the factors of production, which is included in the report cost of the financial
participation of the Greek Group in the Work as well as their accounting

entry in the accounting books of the Production Company in accordance
with case (i) of par. 3.7.1. and paragraphs 3.6, 3.7.2 and 3.9.3 of article 3

of the Contract.

3. Investigation and confirmation that every expense pertains to the production
of the authorised Work and in their totality they constitute eligible expenses

namely they correspond fully to the criteria of cases (ii) and (iii) of par. 3.7.1
and par. 3.7.2 of article 3 of the Contract and are not subject to the types of

expenses which are not regarded eligible in accordance with the

requirements which are provided for in par. 3.8 of the same article of the
Contract for this case.

4. Finding that the totality of the expenses of the ‘Work’ has been realised in
the course of the time schedules which are determined in the time schedule

of the production of the Work in accordance with par. 3.9.1 of article 3 of

the Contract as this time schedule has been recorded in article 5 thereof.