usun aouumS ci lo lo oui(aosiumiuua onnci moore Stephens D I A INTERNATIONAL AUDIT CO., LTD. IntemTtional Um"ed INDEPENDENT AUDITOR'S REPORT To the Director General of the Department of National Parks, Wildlife and Plant Conservation Opinion We have audited the financial statements of Kingdom of Thailand's Readiness Preparation Proposal, Readiness Fund of the FCPF Grant No. TF 0A0984 (the Project), implemented by the Department of National Parks, Wildlife and Plant Conservation (DNP), which comprise of the Statement of Revenues and Expenditures, the Designated Account Report, Statement of Expenditures classified by Categories (SOEs) for the 15-month period ended 31 December 2021, and Notes to the Financial Statement, including the summary of significant accounting policies. In our opinion, the accompanying financial statements of the Project are prepared, in all material respects, in accordance with the provisions of the Financial Management Manual for Thailand Forest Carbon Partnership Facility, Article 1, 1.1,1.1.2 and 1.6 the Cash Basis of Accounting prepared by the DNP on 31 August 2016 referring to the Project Basis for Opinion We conducted our audit in accordance with Standards on Auditing prescribed by the Federation of Accounting Professions. Our responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statement of the Project implemented by the DNP section of our report. We are independent of the DNP in accordance with the Federation of Accounting Professions' Code of Ethics for Professional Accountants that are relevant to the audit of the financial statements, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Emphasis of Matter As discussed in Notes 3.2.1, and 6 to the Project financial statements, the financial statements are prepared in accordance with the cash basis of accounting. The financial statements are prepared specifically for the Project in compliance with the provisions for the preparation of financial statements under the funding support contract referred to above. As a result, the financial statements may not be utilized for other purpose. Responsibilities of Management for the Financial Statements The Department of National Parks, Wildlife and Plant Conservation (DNP) implemented the Project and was responsible for the preparation of the financial statements in accordance with the financial reporting provisions of the Financial Management Manual for Thailand Forest Carbon Partnership Facility, Article I, 1.1, 1.1.2 and 1.6 the Cash Basis of Accounting prepared by the DNP on 31 August 2016 referring to the Project, and for such internal control as the Department of National Parks, Wildlife and Plant Conservation determines is necessary to enable the preparation of the financial statements that are free from material misstatement, whether due to fraud or error. 316/32 ^aus'ujjin 22 ciwMWQyi uin-3fict0>3mo n)5ifiaa>3i$itj loiio www.diaaudit.com Tel. 02-2595300 (a