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Edit File: 1636798147.M490247P101295.mocha3025.mochahost.com,S=22129883,W=22417722:2,S
Return-Path: <finance.advisor@jack.ngo> Received: from mocha3025.mochahost.com by mocha3025.mochahost.com with LMTP id sIAdB8OOj2GviwEAaMJ/gg (envelope-from <finance.advisor@jack.ngo>); Sat, 13 Nov 2021 05:09:07 -0500 Return-path: <finance.advisor@jack.ngo> Envelope-to: faiq.sediqi@jack.ngo, takal@jack.ngo Delivery-date: Sat, 13 Nov 2021 05:09:07 -0500 Received: from [103.215.210.141] (port=53454 helo=Financeadvisor) by mocha3025.mochahost.com with esmtpsa (TLS1.2) tls TLS_ECDHE_RSA_WITH_AES_256_GCM_SHA384 (Exim 4.94.2) (envelope-from <finance.advisor@jack.ngo>) id 1mlpvR-000U4c-GU; Sat, 13 Nov 2021 05:09:06 -0500 From: <finance.advisor@jack.ngo> To: "'Hilal Ahmed'" <hahmed@bdo.com.jo> Cc: "'Abdul Wasay'" <awasay@bdo.com.jo>, "'Shinwari, Shukrullah'" <shukrullah.shinwari@thejohanniter.org>, <shahzadobaid@gmail.com>, <takal@jack.ngo>, "'Dr. Faiq Sediqi'" <faiq.sediqi@jack.ngo>, <azizmohammad.zadran@thejohanniter.org> References: <AM9P190MB1411CE5AC86E7B24B44A222AFA8A9@AM9P190MB1411.EURP190.PROD.OUTLOOK.COM> <AM9P190MB1411A93FC839847D7B84D214FA8C9@AM9P190MB1411.EURP190.PROD.OUTLOOK.COM> In-Reply-To: Subject: RE: UNOCHA PROJECT AUDIT/ BDO JORDAN/ JACK/ TENDER OF MEDICINES Date: Sat, 13 Nov 2021 14:36:13 +0430 Message-ID: <019801d7d876$1b4b4fe0$51e1efa0$@jack.ngo> MIME-Version: 1.0 Content-Type: multipart/mixed; boundary="----=_NextPart_000_0199_01D7D89B.D3416DD0" X-Mailer: Microsoft Outlook 16.0 Thread-Index: AQJZG2FFsAHk3YMo2PssCkTNFO/ZAgIW9NixAedNsLSq3sM4sA== Content-Language: en-us This is a multipart message in MIME format. ------=_NextPart_000_0199_01D7D89B.D3416DD0 Content-Type: multipart/related; boundary="----=_NextPart_001_019A_01D7D89B.D3416DD0" ------=_NextPart_001_019A_01D7D89B.D3416DD0 Content-Type: multipart/alternative; boundary="----=_NextPart_002_019B_01D7D89B.D3416DD0" ------=_NextPart_002_019B_01D7D89B.D3416DD0 Content-Type: text/plain; charset="us-ascii" Content-Transfer-Encoding: 7bit Continue. From: finance.advisor@jack.ngo [mailto:finance.advisor@jack.ngo] Sent: Saturday, November 13, 2021 2:32 PM To: 'Hilal Ahmed' <hahmed@bdo.com.jo> Cc: 'Abdul Wasay' <awasay@bdo.com.jo>; 'Shinwari, Shukrullah' <shukrullah.shinwari@thejohanniter.org>; 'shahzadobaid@gmail.com' <shahzadobaid@gmail.com>; 'takal@jack.ngo' <takal@jack.ngo>; 'Dr. Faiq Sediqi' <faiq.sediqi@jack.ngo>; 'azizmohammad.zadran@thejohanniter.org' <azizmohammad.zadran@thejohanniter.org> Subject: RE: UNOCHA PROJECT AUDIT/ BDO JORDAN/ JACK/ TENDER OF MEDICINES Continue. From: finance.advisor@jack.ngo <mailto:finance.advisor@jack.ngo> [mailto:finance.advisor@jack.ngo] Sent: Saturday, November 13, 2021 2:28 PM To: 'Hilal Ahmed' <hahmed@bdo.com.jo <mailto:hahmed@bdo.com.jo> > Cc: 'Abdul Wasay' <awasay@bdo.com.jo <mailto:awasay@bdo.com.jo> >; 'Shinwari, Shukrullah' <shukrullah.shinwari@thejohanniter.org <mailto:shukrullah.shinwari@thejohanniter.org> >; 'shahzadobaid@gmail.com' <shahzadobaid@gmail.com <mailto:shahzadobaid@gmail.com> >; 'takal@jack.ngo' <takal@jack.ngo <mailto:takal@jack.ngo> >; 'Dr. Faiq Sediqi' <faiq.sediqi@jack.ngo <mailto:faiq.sediqi@jack.ngo> >; 'azizmohammad.zadran@thejohanniter.org' <azizmohammad.zadran@thejohanniter.org <mailto:azizmohammad.zadran@thejohanniter.org> > Subject: RE: UNOCHA PROJECT AUDIT/ BDO JORDAN/ JACK/ TENDER OF MEDICINES Continue. From: finance.advisor@jack.ngo <mailto:finance.advisor@jack.ngo> [mailto:finance.advisor@jack.ngo] Sent: Saturday, November 13, 2021 2:18 PM To: 'Hilal Ahmed' <hahmed@bdo.com.jo <mailto:hahmed@bdo.com.jo> > Cc: 'Abdul Wasay' <awasay@bdo.com.jo <mailto:awasay@bdo.com.jo> >; 'Shinwari, Shukrullah' <shukrullah.shinwari@thejohanniter.org <mailto:shukrullah.shinwari@thejohanniter.org> >; 'shahzadobaid@gmail.com' <shahzadobaid@gmail.com <mailto:shahzadobaid@gmail.com> >; 'takal@jack.ngo' <takal@jack.ngo <mailto:takal@jack.ngo> >; 'Dr. Faiq Sediqi' <faiq.sediqi@jack.ngo <mailto:faiq.sediqi@jack.ngo> >; 'azizmohammad.zadran@thejohanniter.org' <azizmohammad.zadran@thejohanniter.org <mailto:azizmohammad.zadran@thejohanniter.org> > Subject: RE: UNOCHA PROJECT AUDIT/ BDO JORDAN/ JACK/ TENDER OF MEDICINES Dear Hilal sahib, Hope you are doing well. I am really sorry for late reply. As you know that the most of the documents were stored and shifted to secure place due to current political change in hurry due to which all the documents were it delayed to provide your required documents on time. We were working to find all the relevant required documents from last two weeks and fortunately some of the documents have found which are attached with this email for your further reference and review. Please review the documents and provide your valuable observations if there is any that we could provide our justification accordingly. I hope that attached documents could stand as per your requirement and relax all the observations. If there is any query or any further information required please let me know. We are thankful in advance for your all support and considerations. Note: The same email is also sent to you through wetransfer.com due to size of the documents. I am also attaching few of the vouchers here and the remaining will be sent through separate emails. Please confirm the receipt of the documents upon receipt. With Thanks Obaidullah Shahzad Operation Director JACK 0788918088 From: Hilal Ahmed [mailto:hahmed@bdo.com.jo] Sent: Wednesday, November 3, 2021 11:32 AM To: finance.advisor@jack.ngo <mailto:finance.advisor@jack.ngo> Cc: Abdul Wasay <awasay@bdo.com.jo <mailto:awasay@bdo.com.jo> >; Shinwari, Shukrullah <shukrullah.shinwari@thejohanniter.org <mailto:shukrullah.shinwari@thejohanniter.org> >; shahzadobaid@gmail.com <mailto:shahzadobaid@gmail.com> Subject: RE: UNOCHA PROJECT AUDIT/ BDO JORDAN/ JACK/ TENDER OF MEDICINES Dear Mr. Shahzad, Hope this email finds you well, Is there any update for the Requirements that we requested in the below email. Best regards. HILAL AHMED Senior Auditor, ACCA +93 (0) 775008715 <mailto:hahmed@bdo.com.jo> hahmed@bdo.com.jo Samman & Co. 256, King Abdullah II st., Jandaweel, Amman JORDAN Mob: +962 78 6666 734 Tel: +9626 5816 033 Fax: +9626 5816 657 <http://www.bdo.com.jo/> www.bdo.com.jo Jordan time is GMT +3hrs Working week: Sunday to Thursday For the latest from BDO, follow us <http://www.linkedin.com/company/bdo-international?trk=hb_tab_compy_id_27569 19> <https://twitter.com/BDOIntl> P Before you print think about the ENVIRONMENT BDO Jordan (Samman & Co.), a Jordanian registered partnership, is a member of BDO International Limited, a UK company limited by guarantee, and forms part of the international BDO network of independent member firms. Service provision within the international BDO network of independent member firms ('the BDO network') is coordinated by Brussels Worldwide Services BVBA, a limited liability company incorporated in Belgium with its statutory seat in Brussels. Each of BDO International Limited (the governing entity of the BDO network), Brussels Worldwide Services BVBA and the member firms is a separate legal entity and has no liability for another such entity's acts or omissions. Nothing in the arrangements or rules of the BDO network shall constitute or imply an agency relationship or a partnership between BDO International Limited, Brussels Worldwide Services BVBA and/or the member firms of the BDO network. BDO is the brand name for the BDO network and for each of the BDO Member Firms. From: Hilal Ahmed Sent: Monday, November 01, 2021 2:00 PM To: finance.advisor@jack.ngo <mailto:finance.advisor@jack.ngo> Cc: Abdul Wasay; Shinwari, Shukrullah; shahzadobaid@gmail.com <mailto:shahzadobaid@gmail.com> Subject: UNOCHA PROJECT AUDIT/ BDO JORDAN/ JACK/ TENDER OF MEDICINES Dear Mr. Shahzad, Hope this email finds you well, As per our recent communication over the Tender process, can you kindly provide us the below documents for NEHAB HAMZA LTD. -Justification over not proceeding to Tender and hence purchasing the MEDICINES in three different Transactions *1 -BID Analysis for the Tender of Medicines -BID submission Sheet -Public Tender opening summary -Minutes of Tender committee -Procurement Review Committee -Technical Evaluation of Bidders (both Financial and Technical) -Official documents of Bidders *1 There are three Transactions for Medicines from supplier by the name of NAHEB HAMZA LTD, where "Medicines supplies for KDZ FATPs" has already exceeded the Threshold for TENDERING(US$ 19,777) but we were not sure whether the TENDERING procedures has been complied(due to lack of supporting documents) Furthermore the other two transactions from the same supplier have been purchased in with two different contracts (is there any justification why not Tendering process has been applied for better transparency) Best regards. HILAL AHMED Senior Auditor, ACCA +93 (0) 775008715 hahmed@bdo.com.jo <mailto:hahmed@bdo.com.jo> Samman & Co. 256, King Abdullah II st., Jandaweel, Amman JORDAN Mob: +962 78 6666 734 Tel: +9626 5816 033 Fax: +9626 5816 657 <http://www.bdo.com.jo/> www.bdo.com.jo Jordan time is GMT +3hrs Working week: Sunday to Thursday For the latest from BDO, follow us <http://www.linkedin.com/company/bdo-international?trk=hb_tab_compy_id_27569 19> <https://twitter.com/BDOIntl> P Before you print think about the ENVIRONMENT BDO Jordan (Samman & Co.), a Jordanian registered partnership, is a member of BDO International Limited, a UK company limited by guarantee, and forms part of the international BDO network of independent member firms. Service provision within the international BDO network of independent member firms ('the BDO network') is coordinated by Brussels Worldwide Services BVBA, a limited liability company incorporated in Belgium with its statutory seat in Brussels. Each of BDO International Limited (the governing entity of the BDO network), Brussels Worldwide Services BVBA and the member firms is a separate legal entity and has no liability for another such entity's acts or omissions. Nothing in the arrangements or rules of the BDO network shall constitute or imply an agency relationship or a partnership between BDO International Limited, Brussels Worldwide Services BVBA and/or the member firms of the BDO network. BDO is the brand name for the BDO network and for each of the BDO Member Firms. ------=_NextPart_002_019B_01D7D89B.D3416DD0 Content-Type: text/html; charset="us-ascii" Content-Transfer-Encoding: quoted-printable <html xmlns:v=3D"urn:schemas-microsoft-com:vml" = xmlns:o=3D"urn:schemas-microsoft-com:office:office" = xmlns:w=3D"urn:schemas-microsoft-com:office:word" = xmlns:m=3D"http://schemas.microsoft.com/office/2004/12/omml" = xmlns=3D"http://www.w3.org/TR/REC-html40"><head><meta = http-equiv=3DContent-Type content=3D"text/html; = charset=3Dus-ascii"><meta name=3DGenerator content=3D"Microsoft Word 15 = (filtered medium)"><!--[if !mso]><style>v\:* = {behavior:url(#default#VML);} o\:* {behavior:url(#default#VML);} w\:* {behavior:url(#default#VML);} .shape {behavior:url(#default#VML);} </style><![endif]--><style><!-- /* Font Definitions */ @font-face {font-family:"Cambria Math"; panose-1:2 4 5 3 5 4 6 3 2 4;} @font-face {font-family:Calibri; panose-1:2 15 5 2 2 2 4 3 2 4;} @font-face {font-family:"Trebuchet MS"; panose-1:2 11 6 3 2 2 2 2 2 4;} /* Style Definitions */ p.MsoNormal, li.MsoNormal, div.MsoNormal {margin:0in; margin-bottom:.0001pt; font-size:11.0pt; font-family:"Calibri",sans-serif;} a:link, span.MsoHyperlink {mso-style-priority:99; color:#0563C1; text-decoration:underline;} a:visited, span.MsoHyperlinkFollowed {mso-style-priority:99; color:#954F72; text-decoration:underline;} p.msonormal0, li.msonormal0, div.msonormal0 {mso-style-name:msonormal; mso-margin-top-alt:auto; margin-right:0in; mso-margin-bottom-alt:auto; margin-left:0in; font-size:12.0pt; font-family:"Times New Roman",serif;} span.EmailStyle18 {mso-style-type:personal; font-family:"Calibri",sans-serif; color:windowtext;} span.EmailStyle19 {mso-style-type:personal; font-family:"Calibri",sans-serif; color:#1F497D;} span.EmailStyle20 {mso-style-type:personal; font-family:"Calibri",sans-serif; color:#1F497D;} span.EmailStyle21 {mso-style-type:personal; font-family:"Calibri",sans-serif; color:windowtext;} span.EmailStyle22 {mso-style-type:personal; font-family:"Calibri",sans-serif; color:#1F497D;} span.EmailStyle23 {mso-style-type:personal; font-family:"Calibri",sans-serif; color:#1F497D;} span.EmailStyle24 {mso-style-type:personal-reply; font-family:"Calibri",sans-serif; color:#1F497D;} .MsoChpDefault {mso-style-type:export-only; font-size:10.0pt;} @page WordSection1 {size:8.5in 11.0in; margin:1.0in 1.0in 1.0in 1.0in;} div.WordSection1 {page:WordSection1;} --></style><!--[if gte mso 9]><xml> <o:shapedefaults v:ext=3D"edit" spidmax=3D"1026" /> </xml><![endif]--><!--[if gte mso 9]><xml> <o:shapelayout v:ext=3D"edit"> <o:idmap v:ext=3D"edit" data=3D"1" /> </o:shapelayout></xml><![endif]--></head><body lang=3DEN-US = link=3D"#0563C1" vlink=3D"#954F72"><div class=3DWordSection1><p = class=3DMsoNormal><span = style=3D'color:#1F497D'>Continue…<o:p></o:p></span></p><p = class=3DMsoNormal><span = style=3D'color:#1F497D'><o:p> </o:p></span></p><p = class=3DMsoNormal><span = style=3D'color:#1F497D'><o:p> </o:p></span></p><div><div = style=3D'border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in = 0in 0in'><p class=3DMsoNormal><b>From:</b> finance.advisor@jack.ngo = [mailto:finance.advisor@jack.ngo] <br><b>Sent:</b> Saturday, November = 13, 2021 2:32 PM<br><b>To:</b> 'Hilal Ahmed' = <hahmed@bdo.com.jo><br><b>Cc:</b> 'Abdul Wasay' = <awasay@bdo.com.jo>; 'Shinwari, Shukrullah' = <shukrullah.shinwari@thejohanniter.org>; 'shahzadobaid@gmail.com' = <shahzadobaid@gmail.com>; 'takal@jack.ngo' <takal@jack.ngo>; = 'Dr. Faiq Sediqi' <faiq.sediqi@jack.ngo>; = 'azizmohammad.zadran@thejohanniter.org' = <azizmohammad.zadran@thejohanniter.org><br><b>Subject:</b> RE: = UNOCHA PROJECT AUDIT/ BDO JORDAN/ JACK/ TENDER OF = MEDICINES<o:p></o:p></p></div></div><p = class=3DMsoNormal><o:p> </o:p></p><p class=3DMsoNormal><span = style=3D'color:#1F497D'>Continue…<o:p></o:p></span></p><p = class=3DMsoNormal><span = style=3D'color:#1F497D'><o:p> </o:p></span></p><div><div = style=3D'border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in = 0in 0in'><p class=3DMsoNormal><b>From:</b> <a = href=3D"mailto:finance.advisor@jack.ngo">finance.advisor@jack.ngo</a> = [<a = href=3D"mailto:finance.advisor@jack.ngo">mailto:finance.advisor@jack.ngo<= /a>] <br><b>Sent:</b> Saturday, November 13, 2021 2:28 PM<br><b>To:</b> = 'Hilal Ahmed' <<a = href=3D"mailto:hahmed@bdo.com.jo">hahmed@bdo.com.jo</a>><br><b>Cc:</b>= 'Abdul Wasay' <<a = href=3D"mailto:awasay@bdo.com.jo">awasay@bdo.com.jo</a>>; 'Shinwari, = Shukrullah' <<a = href=3D"mailto:shukrullah.shinwari@thejohanniter.org">shukrullah.shinwari= @thejohanniter.org</a>>; 'shahzadobaid@gmail.com' <<a = href=3D"mailto:shahzadobaid@gmail.com">shahzadobaid@gmail.com</a>>; = 'takal@jack.ngo' <<a = href=3D"mailto:takal@jack.ngo">takal@jack.ngo</a>>; 'Dr. Faiq Sediqi' = <<a = href=3D"mailto:faiq.sediqi@jack.ngo">faiq.sediqi@jack.ngo</a>>; = 'azizmohammad.zadran@thejohanniter.org' <<a = href=3D"mailto:azizmohammad.zadran@thejohanniter.org">azizmohammad.zadran= @thejohanniter.org</a>><br><b>Subject:</b> RE: UNOCHA PROJECT AUDIT/ = BDO JORDAN/ JACK/ TENDER OF MEDICINES<o:p></o:p></p></div></div><p = class=3DMsoNormal><o:p> </o:p></p><p class=3DMsoNormal><span = style=3D'color:#1F497D'>Continue…<o:p></o:p></span></p><p = class=3DMsoNormal><span = style=3D'color:#1F497D'><o:p> </o:p></span></p><div><div = style=3D'border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in = 0in 0in'><p class=3DMsoNormal><b>From:</b> <a = href=3D"mailto:finance.advisor@jack.ngo">finance.advisor@jack.ngo</a> = [<a = href=3D"mailto:finance.advisor@jack.ngo">mailto:finance.advisor@jack.ngo<= /a>] <br><b>Sent:</b> Saturday, November 13, 2021 2:18 PM<br><b>To:</b> = 'Hilal Ahmed' <<a = href=3D"mailto:hahmed@bdo.com.jo">hahmed@bdo.com.jo</a>><br><b>Cc:</b>= 'Abdul Wasay' <<a = href=3D"mailto:awasay@bdo.com.jo">awasay@bdo.com.jo</a>>; 'Shinwari, = Shukrullah' <<a = href=3D"mailto:shukrullah.shinwari@thejohanniter.org">shukrullah.shinwari= @thejohanniter.org</a>>; 'shahzadobaid@gmail.com' <<a = href=3D"mailto:shahzadobaid@gmail.com">shahzadobaid@gmail.com</a>>; = 'takal@jack.ngo' <<a = href=3D"mailto:takal@jack.ngo">takal@jack.ngo</a>>; 'Dr. Faiq Sediqi' = <<a = href=3D"mailto:faiq.sediqi@jack.ngo">faiq.sediqi@jack.ngo</a>>; = 'azizmohammad.zadran@thejohanniter.org' <<a = href=3D"mailto:azizmohammad.zadran@thejohanniter.org">azizmohammad.zadran= @thejohanniter.org</a>><br><b>Subject:</b> RE: UNOCHA PROJECT AUDIT/ = BDO JORDAN/ JACK/ TENDER OF MEDICINES<o:p></o:p></p></div></div><p = class=3DMsoNormal><o:p> </o:p></p><p class=3DMsoNormal><span = style=3D'color:#1F497D'>Dear Hilal sahib, <o:p></o:p></span></p><p = class=3DMsoNormal><span = style=3D'color:#1F497D'><o:p> </o:p></span></p><p = class=3DMsoNormal><span style=3D'color:#1F497D'>Hope you are doing = well.<o:p></o:p></span></p><p class=3DMsoNormal><span = style=3D'color:#1F497D'><o:p> </o:p></span></p><p = class=3DMsoNormal><span style=3D'color:#1F497D'>I am really sorry for = late reply. <o:p></o:p></span></p><p class=3DMsoNormal><span = style=3D'color:#1F497D'><o:p> </o:p></span></p><p = class=3DMsoNormal><span style=3D'color:#1F497D'>As you know that the = most of the documents were stored and shifted to secure place due to = current political change in hurry due to which all the documents were = it delayed to provide your required documents on time. We were = working to find all the relevant required documents from last two weeks = and fortunately some of the documents have found which are attached with = this email for your further reference and review. = <o:p></o:p></span></p><p class=3DMsoNormal><span = style=3D'color:#1F497D'><o:p> </o:p></span></p><p = class=3DMsoNormal><span style=3D'color:#1F497D'>Please review the = documents and provide your valuable observations if there is any that we = could provide our justification accordingly. I hope that attached = documents could stand as per your requirement and relax all the = observations. <o:p></o:p></span></p><p class=3DMsoNormal><span = style=3D'color:#1F497D'><o:p> </o:p></span></p><p = class=3DMsoNormal><span = style=3D'color:#1F497D'><o:p> </o:p></span></p><p = class=3DMsoNormal><span style=3D'color:#1F497D'>If there is any query or = any further information required please let me know. = <o:p></o:p></span></p><p class=3DMsoNormal><span = style=3D'color:#1F497D'><o:p> </o:p></span></p><p = class=3DMsoNormal><span = style=3D'color:#1F497D'><o:p> </o:p></span></p><p = class=3DMsoNormal><span style=3D'color:#1F497D'>We are thankful in = advance for your all support and considerations. = <o:p></o:p></span></p><p class=3DMsoNormal><span = style=3D'color:#1F497D'><o:p> </o:p></span></p><p = class=3DMsoNormal><span style=3D'color:#1F497D'>Note: The same email is = also sent to you through wetransfer.com due to size of the documents. I = am also attaching few of the vouchers here and the remaining will be = sent through separate emails. Please confirm the receipt of the = documents upon receipt. <o:p></o:p></span></p><p class=3DMsoNormal><span = style=3D'color:#1F497D'><o:p> </o:p></span></p><p = class=3DMsoNormal><span = style=3D'color:#1F497D'><o:p> </o:p></span></p><p = class=3DMsoNormal><span style=3D'color:#1F497D'>With Thanks = <o:p></o:p></span></p><p class=3DMsoNormal><span = style=3D'color:#1F497D'><o:p> </o:p></span></p><p = class=3DMsoNormal><span style=3D'color:#1F497D'>Obaidullah Shahzad = <o:p></o:p></span></p><p class=3DMsoNormal><span = style=3D'color:#1F497D'>Operation Director <o:p></o:p></span></p><p = class=3DMsoNormal><span style=3D'color:#1F497D'>JACK = <o:p></o:p></span></p><p class=3DMsoNormal><span = style=3D'color:#1F497D'>0788918088<o:p></o:p></span></p><p = class=3DMsoNormal><span = style=3D'color:#1F497D'><o:p> </o:p></span></p><div><div = style=3D'border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in = 0in 0in'><p class=3DMsoNormal><b>From:</b> Hilal Ahmed [<a = href=3D"mailto:hahmed@bdo.com.jo">mailto:hahmed@bdo.com.jo</a>] = <br><b>Sent:</b> Wednesday, November 3, 2021 11:32 AM<br><b>To:</b> <a = href=3D"mailto:finance.advisor@jack.ngo">finance.advisor@jack.ngo</a><br>= <b>Cc:</b> Abdul Wasay <<a = href=3D"mailto:awasay@bdo.com.jo">awasay@bdo.com.jo</a>>; Shinwari, = Shukrullah <<a = href=3D"mailto:shukrullah.shinwari@thejohanniter.org">shukrullah.shinwari= @thejohanniter.org</a>>; <a = href=3D"mailto:shahzadobaid@gmail.com">shahzadobaid@gmail.com</a><br><b>S= ubject:</b> RE: UNOCHA PROJECT AUDIT/ BDO JORDAN/ JACK/ TENDER OF = MEDICINES<o:p></o:p></p></div></div><p = class=3DMsoNormal><o:p> </o:p></p><p class=3DMsoNormal><a = name=3D"_MailEndCompose"><span style=3D'color:#1F497D'>Dear Mr. = Shahzad,</span></a><span = style=3D'color:#1F497D'><o:p></o:p></span></p><p class=3DMsoNormal><span = style=3D'color:#1F497D'>Hope this email finds you = well,<o:p></o:p></span></p><p class=3DMsoNormal><span = style=3D'color:#1F497D'><o:p> </o:p></span></p><p = class=3DMsoNormal><span style=3D'color:#1F497D'>Is there any update for = the Requirements that we requested in the below = email.<o:p></o:p></span></p><p class=3DMsoNormal><span = style=3D'color:#1F497D'><o:p> </o:p></span></p><div><p = class=3DMsoNormal = style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span = lang=3DEN-GB style=3D'font-size:10.0pt;font-family:"Trebuchet = MS",sans-serif;color:#1F497D'>Best regards.<o:p></o:p></span></p><p = class=3DMsoNormal = style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><b><span = lang=3DEN-GB style=3D'font-size:12.0pt;font-family:"Trebuchet = MS",sans-serif;color:#767171'>HILAL AHMED</span></b><b><span = style=3D'font-size:12.0pt;font-family:"Trebuchet = MS",sans-serif;color:#767171'><o:p></o:p></span></b></p><p = class=3DMsoNormal><span style=3D'font-family:"Trebuchet = MS",sans-serif;color:#767171'>Senior Auditor, = ACCA<o:p></o:p></span></p><p class=3DMsoNormal><span = style=3D'color:#767171'>+9</span><span lang=3DEN-GB = style=3D'color:#685040'>3</span><span lang=3DEN-GB = style=3D'color:#767171'> </span><span style=3D'color:#767171'>(0) = 7750087</span><span lang=3DEN-GB style=3D'color:#767171'>1</span><span = style=3D'color:#767171'>5</span><span style=3D'font-family:"Trebuchet = MS",sans-serif;color:#595959'><o:p></o:p></span></p><p = class=3DMsoNormal><a href=3D"mailto:hahmed@bdo.com.jo"><span = lang=3DEN-GB style=3D'font-size:10.0pt;font-family:"Trebuchet = MS",sans-serif'>hahmed@bdo.com.jo</span></a><span = style=3D'font-size:10.0pt;font-family:"Trebuchet = MS",sans-serif;color:#1F497D'><o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DEN-GB = style=3D'font-size:10.0pt;font-family:"Trebuchet = MS",sans-serif;color:#685040'> </span><span = style=3D'font-size:10.0pt;font-family:"Trebuchet = MS",sans-serif;color:#1F497D'><o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DEN-GB = style=3D'font-size:10.0pt;font-family:"Trebuchet = MS",sans-serif;color:#685040'>Samman & Co.</span><span = style=3D'font-size:10.0pt;font-family:"Trebuchet = MS",sans-serif;color:#1F497D'><o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DFR-BE = style=3D'font-size:10.0pt;font-family:"Trebuchet = MS",sans-serif;color:#685040'>256, King Abdullah II st.,</span><span = style=3D'font-size:10.0pt;font-family:"Trebuchet = MS",sans-serif;color:#1F497D'><o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DFR-BE = style=3D'font-size:10.0pt;font-family:"Trebuchet = MS",sans-serif;color:#685040'>Jandaweel, Amman</span><span = style=3D'font-size:10.0pt;font-family:"Trebuchet = MS",sans-serif;color:#1F497D'><o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DFR-BE = style=3D'font-size:10.0pt;font-family:"Trebuchet = MS",sans-serif;color:#685040'>JORDAN</span><span = style=3D'font-size:10.0pt;font-family:"Trebuchet = MS",sans-serif;color:#1F497D'><o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DEN-GB = style=3D'font-size:10.0pt;font-family:"Trebuchet = MS",sans-serif;color:#685040'>Mob: +962 78 6666 734</span><span = style=3D'font-size:10.0pt;font-family:"Trebuchet = MS",sans-serif;color:#1F497D'><o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DEN-GB = style=3D'font-size:10.0pt;font-family:"Trebuchet = MS",sans-serif;color:#685040'>Tel: +9626 5816 033</span><span = style=3D'font-size:10.0pt;font-family:"Trebuchet = MS",sans-serif;color:#1F497D'><o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DEN-GB = style=3D'font-size:10.0pt;font-family:"Trebuchet = MS",sans-serif;color:#685040'>Fax: +9626 5816 657</span><span = style=3D'font-size:10.0pt;font-family:"Trebuchet = MS",sans-serif;color:#1F497D'><o:p></o:p></span></p><p = class=3DMsoNormal><a href=3D"http://www.bdo.com.jo/" = target=3D"_blank"><span lang=3DEN-GB = style=3D'font-size:10.0pt;font-family:"Trebuchet = MS",sans-serif;color:#ED1A3B'>www.bdo.com.jo</span></a><span = lang=3DEN-GB style=3D'font-size:10.0pt;font-family:"Trebuchet = MS",sans-serif;color:#ED1A3B'> </span><span = style=3D'font-size:10.0pt;font-family:"Trebuchet = MS",sans-serif;color:#1F497D'><o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DEN-GB = style=3D'font-size:10.0pt;font-family:"Trebuchet = MS",sans-serif;color:#685040'> </span><span = style=3D'font-size:10.0pt;font-family:"Trebuchet = MS",sans-serif;color:#1F497D'><o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DEN-GB = style=3D'font-size:10.0pt;font-family:"Trebuchet = MS",sans-serif;color:#685040'>Jordan time is GMT +3hrs Working week: = Sunday to Thursday</span><span = style=3D'font-size:10.0pt;font-family:"Trebuchet = MS",sans-serif;color:#1F497D'><o:p></o:p></span></p><p = class=3DMsoNormal><span style=3D'font-family:"Trebuchet = MS",sans-serif;color:#685040'> </span><span = style=3D'font-family:"Trebuchet = MS",sans-serif;color:#1F497D'><o:p></o:p></span></p><p class=3DMsoNormal = style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><b><span = lang=3DEN-GB style=3D'font-size:10.0pt;font-family:"Trebuchet = MS",sans-serif;color:#685040'>For </span></b><b><span = style=3D'font-size:10.0pt;font-family:"Trebuchet = MS",sans-serif;color:#685040'>the latest from BDO, follow = us</span></b><span style=3D'font-size:10.0pt;font-family:"Trebuchet = MS",sans-serif;color:#685040'> </span><a = href=3D"http://www.linkedin.com/company/bdo-international?trk=3Dhb_tab_co= mpy_id_2756919" target=3D"_blank"><span = style=3D'font-size:10.0pt;font-family:"Trebuchet = MS",sans-serif;color:blue;text-decoration:none'><img border=3D0 = width=3D26 height=3D26 id=3D"_x0000_i1025" = src=3D"cid:image001.png@01D7D89B.CEF2D430" = alt=3D"cid:image001.png@01D5FD9B.BAB092F0"></span></a><span = style=3D'font-size:10.0pt;font-family:"Trebuchet = MS",sans-serif;color:#685040'> </span><a = href=3D"https://twitter.com/BDOIntl" target=3D"_blank"><span = style=3D'font-size:10.0pt;font-family:"Trebuchet = MS",sans-serif;color:blue;text-decoration:none'><img border=3D0 = width=3D25 height=3D25 id=3D"_x0000_i1026" = src=3D"cid:image002.gif@01D7D89B.CEF2D430" alt=3D"Description: = Description: Description: Description: Description: = twitter-bird-white-on-blue"></span></a><span = style=3D'font-size:10.0pt;font-family:"Trebuchet = MS",sans-serif;color:#1F497D'><o:p></o:p></span></p><p class=3DMsoNormal = style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span = style=3D'font-size:8.0pt;font-family:"Trebuchet = MS",sans-serif;color:#685040'> </span><b><span lang=3DEN-GB = style=3D'font-size:8.0pt;font-family:"Trebuchet = MS",sans-serif;color:#009900'>P</span></b><span lang=3DEN-GB = style=3D'font-size:8.0pt;font-family:"Trebuchet = MS",sans-serif;color:green'> Before you print think about the = ENVIRONMENT</span><span style=3D'font-size:8.0pt;font-family:"Trebuchet = MS",sans-serif;color:#1F497D'><o:p></o:p></span></p><p class=3DMsoNormal = style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span = style=3D'font-size:8.0pt;font-family:"Trebuchet = MS",sans-serif;color:#685040'>BDO Jordan (Samman & Co.), a Jordanian = registered partnership, is a member of BDO International Limited, a UK = company limited by guarantee, and forms part of the international BDO = network of independent member firms.</span><span = style=3D'font-size:8.0pt;font-family:"Trebuchet = MS",sans-serif;color:#1F497D'><o:p></o:p></span></p><p class=3DMsoNormal = style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span = lang=3DEN-GB style=3D'font-size:8.0pt;font-family:"Trebuchet = MS",sans-serif;color:#685040'>Service provision within the international = BDO network of independent member firms (‘the BDO network’) = is coordinated by Brussels Worldwide Services BVBA, a limited liability = company incorporated in Belgium with its statutory seat in Brussels. = Each of BDO International Limited (the governing entity of the BDO = network), Brussels Worldwide Services BVBA and the member firms is a = separate legal entity and has no liability for another such = entity’s acts or omissions. Nothing in the arrangements or rules = of the BDO network shall constitute or imply an agency relationship or a = partnership between BDO International Limited, Brussels Worldwide = Services BVBA and/or the member firms of the BDO network.</span><span = style=3D'font-size:8.0pt;font-family:"Trebuchet = MS",sans-serif;color:#1F497D'><o:p></o:p></span></p><p = class=3DMsoNormal><span style=3D'font-size:8.0pt;font-family:"Trebuchet = MS",sans-serif;color:#685040'>BDO is the brand name for the BDO network = and for each of the BDO Member Firms.</span><span = style=3D'font-size:8.0pt;font-family:"Trebuchet = MS",sans-serif;color:#1F497D'><o:p></o:p></span></p><p = class=3DMsoNormal><span = style=3D'color:#1F497D'><o:p> </o:p></span></p></div><p = class=3DMsoNormal><span = style=3D'color:#1F497D'><o:p> </o:p></span></p><div><div = style=3D'border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in = 0in 0in'><p class=3DMsoNormal><b>From:</b> Hilal Ahmed <br><b>Sent:</b> = Monday, November 01, 2021 2:00 PM<br><b>To:</b> <a = href=3D"mailto:finance.advisor@jack.ngo">finance.advisor@jack.ngo</a><br>= <b>Cc:</b> Abdul Wasay; Shinwari, Shukrullah; <a = href=3D"mailto:shahzadobaid@gmail.com">shahzadobaid@gmail.com</a><br><b>S= ubject:</b> UNOCHA PROJECT AUDIT/ BDO JORDAN/ JACK/ TENDER OF = MEDICINES<o:p></o:p></p></div></div><p = class=3DMsoNormal><o:p> </o:p></p><p class=3DMsoNormal>Dear Mr. = Shahzad,<o:p></o:p></p><p class=3DMsoNormal>Hope this email finds you = well,<o:p></o:p></p><p class=3DMsoNormal><o:p> </o:p></p><p = class=3DMsoNormal>As per our recent communication over the Tender = process, can you kindly provide us the below documents for NEHAB HAMZA = LTD.<o:p></o:p></p><p class=3DMsoNormal><o:p> </o:p></p><p = class=3DMsoNormal>-Justification over not proceeding to Tender and hence = purchasing the MEDICINES in three different Transactions = *1<o:p></o:p></p><p class=3DMsoNormal>-BID Analysis for the Tender of = Medicines<o:p></o:p></p><p class=3DMsoNormal>-BID submission = Sheet<o:p></o:p></p><p class=3DMsoNormal>-Public Tender opening = summary<o:p></o:p></p><p class=3DMsoNormal>-Minutes of Tender = committee<o:p></o:p></p><p class=3DMsoNormal>-Procurement Review = Committee<o:p></o:p></p><p class=3DMsoNormal>-Technical Evaluation of = Bidders (both Financial and Technical)<o:p></o:p></p><p = class=3DMsoNormal>-Official documents of Bidders<o:p></o:p></p><p = class=3DMsoNormal><o:p> </o:p></p><p class=3DMsoNormal>*1 = There are three Transactions for Medicines from supplier by the = name of NAHEB HAMZA LTD, where “Medicines supplies for KDZ = FATPs” has already exceeded the Threshold for TENDERING(US$ = 19,777) but we were not sure whether the TENDERING procedures has been = complied(due to lack of supporting documents)<o:p></o:p></p><p = class=3DMsoNormal>Furthermore the other two transactions from the same = supplier have been purchased in with two different contracts (is there = any justification why not Tendering process has been applied for better = transparency)<o:p></o:p></p><p class=3DMsoNormal><o:p> </o:p></p><p = class=3DMsoNormal = style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span = lang=3DEN-GB style=3D'font-size:10.0pt;font-family:"Trebuchet = MS",sans-serif;color:#1F497D'>Best regards.<o:p></o:p></span></p><p = class=3DMsoNormal = style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><b><span = lang=3DEN-GB style=3D'font-size:12.0pt;font-family:"Trebuchet = MS",sans-serif;color:#767171'>HILAL AHMED</span></b><b><span = style=3D'font-size:12.0pt;font-family:"Trebuchet = MS",sans-serif;color:#767171'><o:p></o:p></span></b></p><p = class=3DMsoNormal><span style=3D'font-family:"Trebuchet = MS",sans-serif;color:#767171'>Senior Auditor, = ACCA<o:p></o:p></span></p><p class=3DMsoNormal><span = style=3D'color:#767171'>+9</span><span lang=3DEN-GB = style=3D'color:#685040'>3</span><span lang=3DEN-GB = style=3D'color:#767171'> </span><span style=3D'color:#767171'>(0) = 7750087</span><span lang=3DEN-GB style=3D'color:#767171'>1</span><span = style=3D'color:#767171'>5</span><span style=3D'font-family:"Trebuchet = MS",sans-serif;color:#595959'><o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DEN-GB = style=3D'font-size:10.0pt;font-family:"Trebuchet = MS",sans-serif;color:#ED1A3B'><a = href=3D"mailto:hahmed@bdo.com.jo">hahmed@bdo.com.jo</a></span><span = style=3D'font-size:10.0pt;font-family:"Trebuchet = MS",sans-serif;color:#1F497D'><o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DEN-GB = style=3D'font-size:10.0pt;font-family:"Trebuchet = MS",sans-serif;color:#685040'> </span><span = style=3D'font-size:10.0pt;font-family:"Trebuchet = MS",sans-serif;color:#1F497D'><o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DEN-GB = style=3D'font-size:10.0pt;font-family:"Trebuchet = MS",sans-serif;color:#685040'>Samman & Co.</span><span = style=3D'font-size:10.0pt;font-family:"Trebuchet = MS",sans-serif;color:#1F497D'><o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DFR-BE = style=3D'font-size:10.0pt;font-family:"Trebuchet = MS",sans-serif;color:#685040'>256, King Abdullah II st.,</span><span = style=3D'font-size:10.0pt;font-family:"Trebuchet = MS",sans-serif;color:#1F497D'><o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DFR-BE = style=3D'font-size:10.0pt;font-family:"Trebuchet = MS",sans-serif;color:#685040'>Jandaweel, Amman</span><span = style=3D'font-size:10.0pt;font-family:"Trebuchet = MS",sans-serif;color:#1F497D'><o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DFR-BE = style=3D'font-size:10.0pt;font-family:"Trebuchet = MS",sans-serif;color:#685040'>JORDAN</span><span = style=3D'font-size:10.0pt;font-family:"Trebuchet = MS",sans-serif;color:#1F497D'><o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DEN-GB = style=3D'font-size:10.0pt;font-family:"Trebuchet = MS",sans-serif;color:#685040'>Mob: +962 78 6666 734</span><span = style=3D'font-size:10.0pt;font-family:"Trebuchet = MS",sans-serif;color:#1F497D'><o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DEN-GB = style=3D'font-size:10.0pt;font-family:"Trebuchet = MS",sans-serif;color:#685040'>Tel: +9626 5816 033</span><span = style=3D'font-size:10.0pt;font-family:"Trebuchet = MS",sans-serif;color:#1F497D'><o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DEN-GB = style=3D'font-size:10.0pt;font-family:"Trebuchet = MS",sans-serif;color:#685040'>Fax: +9626 5816 657</span><span = style=3D'font-size:10.0pt;font-family:"Trebuchet = MS",sans-serif;color:#1F497D'><o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DEN-GB = style=3D'font-size:10.0pt;font-family:"Trebuchet = MS",sans-serif;color:#ED1A3B'><a href=3D"http://www.bdo.com.jo/" = target=3D"_blank"><span = style=3D'color:#ED1A3B'>www.bdo.com.jo</span></a> </span><span = style=3D'font-size:10.0pt;font-family:"Trebuchet = MS",sans-serif;color:#1F497D'><o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DEN-GB = style=3D'font-size:10.0pt;font-family:"Trebuchet = MS",sans-serif;color:#685040'> </span><span = style=3D'font-size:10.0pt;font-family:"Trebuchet = MS",sans-serif;color:#1F497D'><o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DEN-GB = style=3D'font-size:10.0pt;font-family:"Trebuchet = MS",sans-serif;color:#685040'>Jordan time is GMT +3hrs Working week: = Sunday to Thursday</span><span = style=3D'font-size:10.0pt;font-family:"Trebuchet = MS",sans-serif;color:#1F497D'><o:p></o:p></span></p><p = class=3DMsoNormal><span style=3D'font-family:"Trebuchet = MS",sans-serif;color:#685040'> </span><span = style=3D'font-family:"Trebuchet = MS",sans-serif;color:#1F497D'><o:p></o:p></span></p><p class=3DMsoNormal = style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><b><span = lang=3DEN-GB style=3D'font-size:10.0pt;font-family:"Trebuchet = MS",sans-serif;color:#685040'>For </span></b><b><span = style=3D'font-size:10.0pt;font-family:"Trebuchet = MS",sans-serif;color:#685040'>the latest from BDO, follow = us</span></b><span style=3D'font-size:10.0pt;font-family:"Trebuchet = MS",sans-serif;color:#685040'> </span><a = href=3D"http://www.linkedin.com/company/bdo-international?trk=3Dhb_tab_co= mpy_id_2756919" target=3D"_blank"><span = style=3D'font-size:10.0pt;font-family:"Trebuchet = MS",sans-serif;color:blue;text-decoration:none'><img border=3D0 = width=3D26 height=3D26 id=3D"Picture_x0020_1" = src=3D"cid:image001.png@01D7D89B.CEF2D430" = alt=3D"cid:image001.png@01D5FD9B.BAB092F0"></span></a><span = style=3D'font-size:10.0pt;font-family:"Trebuchet = MS",sans-serif;color:#685040'> </span><a = href=3D"https://twitter.com/BDOIntl" target=3D"_blank"><span = style=3D'font-size:10.0pt;font-family:"Trebuchet = MS",sans-serif;color:blue;text-decoration:none'><img border=3D0 = width=3D25 height=3D25 id=3D"Picture_x0020_2" = src=3D"cid:image002.gif@01D7D89B.CEF2D430" alt=3D"Description: = Description: Description: Description: Description: = twitter-bird-white-on-blue"></span></a><span = style=3D'font-size:10.0pt;font-family:"Trebuchet = MS",sans-serif;color:#1F497D'><o:p></o:p></span></p><p class=3DMsoNormal = style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span = style=3D'font-size:8.0pt;font-family:"Trebuchet = MS",sans-serif;color:#685040'> </span><b><span lang=3DEN-GB = style=3D'font-size:8.0pt;font-family:"Trebuchet = MS",sans-serif;color:#009900'>P</span></b><span lang=3DEN-GB = style=3D'font-size:8.0pt;font-family:"Trebuchet = MS",sans-serif;color:green'> Before you print think about the = ENVIRONMENT</span><span style=3D'font-size:8.0pt;font-family:"Trebuchet = MS",sans-serif;color:#1F497D'><o:p></o:p></span></p><p class=3DMsoNormal = style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span = style=3D'font-size:8.0pt;font-family:"Trebuchet = MS",sans-serif;color:#685040'>BDO Jordan (Samman & Co.), a Jordanian = registered partnership, is a member of BDO International Limited, a UK = company limited by guarantee, and forms part of the international BDO = network of independent member firms.</span><span = style=3D'font-size:8.0pt;font-family:"Trebuchet = MS",sans-serif;color:#1F497D'><o:p></o:p></span></p><p class=3DMsoNormal = style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span = lang=3DEN-GB style=3D'font-size:8.0pt;font-family:"Trebuchet = MS",sans-serif;color:#685040'>Service provision within the international = BDO network of independent member firms (‘the BDO network’) = is coordinated by Brussels Worldwide Services BVBA, a limited liability = company incorporated in Belgium with its statutory seat in Brussels. = Each of BDO International Limited (the governing entity of the BDO = network), Brussels Worldwide Services BVBA and the member firms is a = separate legal entity and has no liability for another such = entity’s acts or omissions. Nothing in the arrangements or rules = of the BDO network shall constitute or imply an agency relationship or a = partnership between BDO International Limited, Brussels Worldwide = Services BVBA and/or the member firms of the BDO network.</span><span = style=3D'font-size:8.0pt;font-family:"Trebuchet = MS",sans-serif;color:#1F497D'><o:p></o:p></span></p><p = class=3DMsoNormal><span style=3D'font-size:8.0pt;font-family:"Trebuchet = MS",sans-serif;color:#685040'>BDO is the brand name for the BDO network = and for each of the BDO Member Firms.</span><span = style=3D'font-size:8.0pt;font-family:"Trebuchet = MS",sans-serif;color:#1F497D'><o:p></o:p></span></p><p = class=3DMsoNormal><o:p> </o:p></p><p = class=3DMsoNormal><o:p> </o:p></p></div></body></html> ------=_NextPart_002_019B_01D7D89B.D3416DD0-- ------=_NextPart_001_019A_01D7D89B.D3416DD0 Content-Type: image/png; name="image001.png" Content-Transfer-Encoding: base64 Content-ID: <image001.png@01D7D89B.CEF2D430> 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