STL AUDIT REPORT AS OF 31.12.2005

SUPPORT TO LIFE (STL) ANKARA OFFICE FINANCIAL AND ACCOUNTING RECORDS OF STL BAM OFFICE AS OF DECEMBER 31, 2005 TOGETHER WITH AUDITOR’S OPINION To the Authorized Representative of DIAKONIE EMERGENCY AID (DEA) Year End: December 31, 2005 INDEPENDENT AUDITOR'S OPINION 1. We have performed an audit on the financial and accounting records of STL Bam Office as of December 31, 2005. All information included in these documents is the sole responsibility of the office management. Our responsibility is to conclude on the compliance of these documents with the International Accounting Standards. 2. We conducted our audit in accordance with International Standards on Auditing and the additional procedures detailed in section 2 of the DEA Audit Instructions and Appendix 4 of the Administrative Agreement. Those standards require that we plan and perform the audit to obtain reasonable assurance whether the implementing agency’s records are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management. We believe that our audit provides a reasonable basis for our opinion. 3. Due to the timing of our appointment as auditors, we were not able to perform ...