D. Scope of Work 2D.1. APFSs: Financial Statement to be audited 3:4. The EAs/IAs are responsible for preparation and consolidation of APFSs. The Auditoris to express an opinion on the accompanying statements based on the audit. Theaccounting standard adopted should be specified in the annual audited financial statements.The content of the financial statements is expected to include, as a minimum (refer to: Annex4-part B, attached to this TOR for a sample list of requested document.):a. A Summary of all sources of funds, as well as expenditures against aclassification system that is responsive to the project’s objectives both for thecurrent fiscal year and cumulative to date, showing ADB funds and counterpartfund and funding from other sources separately;
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