Financial Audit of the EnABLE Programme — Solidaridad West Africa and Tropenbos Ghana

Enhancing Access to Benefits while Lowering Emissions (EnABLE) Program

The EnABLE Program being implemented by Solidaridad West Africa and Tropenbos Ghana

aims to enhance the inclusion of vulnerable groups;—women, youth, migrant farmers, and

persons with disabilities (PWD) in accessing carbon and non-carbon benefits from the Ghana

Emission Reductions Program (ERP) and Benefit Sharing Plan (BSP). Objective of the Audit

1. The objective of the audit is to enable the auditor to express a professional opinion on the submitted Financial Project Report by the Organisation. 2. This report details the income received by the Organisation from The World Bank - IDA and the related expenditures covering the reporting period (in this special case from 01/06/2024 to 31/12/2025), giving a true and fair view of activities of the project and whether the execution has complied with the rules and conditions governing the use of funds as referred to in the Agreement. The Financial Project Report

The Financial Project Report is a financial statement that presents the project s revenues, project budget, costs incurred and cash balance of donor funds. The Financial Project Report will be presented in Dollars. The auditor must examine the Financial Project Report including the disbursements received from the The World Bank - IDA for the period covered by the audit, the budget per main budget heading (Components), the costs reported by the Organisation as incurred during that period per main budget heading (Component). The Financial Project Report must include

information on variances between planned budget and costs incurred per each main budget heading (Component).