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Edit File: 1644396736.M23554P38814.mocha3025.mochahost.com,S=278269,W=283593:2,S
Return-Path: <obaid.shahzad@jack.ngo> Received: from mocha3025.mochahost.com by mocha3025.mochahost.com with LMTP id wA3bOL+AA2KelwAAaMJ/gg (envelope-from <obaid.shahzad@jack.ngo>); Wed, 09 Feb 2022 03:52:15 -0500 Return-path: <obaid.shahzad@jack.ngo> Envelope-to: basir@jack.ngo, fatima.qasimi@jack.ngo, finance.manager@jack.ngo, sadaqat.qahar@jack.ngo Delivery-date: Wed, 09 Feb 2022 03:52:16 -0500 Received: from [103.18.163.134] (port=30198 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 <obaid.shahzad@jack.ngo>) id 1nHihw-000UxV-MZ; Wed, 09 Feb 2022 03:52:15 -0500 From: <obaid.shahzad@jack.ngo> To: <finance.manager@jack.ngo>, <sadaqat.qahar@jack.ngo>, <basir@jack.ngo>, <fatima.qasimi@jack.ngo> References: <PA4PR07MB7199BD1E0F23CFA7AE35E412B5589@PA4PR07MB7199.eurprd07.prod.outlook.com> <004101d80c65$8ce41e20$a6ac5a60$@jack.ngo> <007301d80c9e$4d7fd920$e87f8b60$@jack.ngo> <PA4PR07MB719927C28C279817641741C0B5599@PA4PR07MB7199.eurprd07.prod.outlook.com> <PA4PR07MB719957AE1F2D097A564EF36CB5269@PA4PR07MB7199.eurprd07.prod.outlook.com> <01fb01d81823$d38c0300$7aa40900$@jack.ngo> <PA4PR07MB7199A56D9902C79467F0A1AEB5299@PA4PR07MB7199.eurprd07.prod.outlook.com> <009501d819f0$05fe31a0$11fa94e0$@jack.ngo> <PA4PR07MB7199EBE5211C84523C0A0DAFB5299@PA4PR07MB7199.eurprd07.prod.outlook.com> <001201d81cb1$f22cefd0$d686cf70$@jack.ngo> <TY2PR04MB2655E2FAD5ADC1A71062FE39EE2E9@TY2PR04MB2655.apcprd04.prod.outlook.com> <TY2PR04MB2655E995E1AB1A8154DB61DAEE2E9@TY2PR04MB2655.apcprd04.prod.outlook.com> In-Reply-To: <TY2PR04MB2655E995E1AB1A8154DB61DAEE2E9@TY2PR04MB2655.apcprd04.prod.outlook.com> Subject: FW: UNDP GF - AFG - SR 19 - JACK - Introductory letter to UNDP sub-recipients funded by the Global Fund Date: Wed, 9 Feb 2022 13:22:08 +0430 Message-ID: <003c01d81d92$543dda00$fcb98e00$@jack.ngo> MIME-Version: 1.0 Content-Type: multipart/mixed; boundary="----=_NextPart_000_003D_01D81DB8.0C470AC0" X-Mailer: Microsoft Outlook 16.0 Thread-Index: AQIVRi1YiUUTN9o5Nj+8cAj8LM+4WQII2t7UAROLdZcBxgIjCQMhupzZAgzOTXQBDq2oaQIYYe1BAgqWuXYCd2vPagIkT8MlAYfqfbmrZWYncA== Content-Language: en-us This is a multipart message in MIME format. ------=_NextPart_000_003D_01D81DB8.0C470AC0 Content-Type: multipart/related; boundary="----=_NextPart_001_003E_01D81DB8.0C470AC0" ------=_NextPart_001_003E_01D81DB8.0C470AC0 Content-Type: multipart/alternative; boundary="----=_NextPart_002_003F_01D81DB8.0C470AC0" ------=_NextPart_002_003F_01D81DB8.0C470AC0 Content-Type: text/plain; charset="utf-8" Content-Transfer-Encoding: quoted-printable Dear colleagues,=20 =20 Please provide below documents as per attached sample.=20 =20 Best=20 =20 Obaid=20 From: Farid Ahmad Noori [mailto:farid.noori@moore.llc]=20 Sent: Wednesday, February 9, 2022 12:11 PM To: obaid.shahzad@jack.ngo Cc: 'iolanda.fortes' <iolanda.fortes@undp.org>; akmal.nasrat@undp.org; = sadaqat.yaqubi@undp.org; 'Mohammadismail Hassanzai' = <mohammadismail.hassanzai@undp.org>; 'Patia Oum' <Patia.Oum@bdo.co.uk>; = 'Mohammad Yousuf Walizada' <mohammad.yousuf.walizada@undp.org>; = takal@jack.ngo; nooromari@jack.ngo; 'Dr. Faiq Sediqi' = <faiq.sediqi@jack.ngo>; sadaqat.qahar@jack.ngo; = finance.manager@jack.ngo; Qudratullah Sahil = <qudratullah.sahil@moore.llc> Subject: RE: UNDP GF - AFG - SR 19 - JACK - Introductory letter to UNDP = sub-recipients funded by the Global Fund =20 Dear Mr. Shahzad, =20 I trust this email finds you well. =20 Please find enclosed the list of payrolls transactions selected for our = audit testing. We would be grateful if you could ensure that the = supporting documents will be ready for our review: =20 For all transactions related to personnel costs, we would appreciate if = the following documents are prepared: - employment contracts=20 - payrolls - payslips - timesheets - proof of payment/bank statements - tax clearance from the government - any other relevant documentation. =20 Should you have any questions related to our queries, please do not = hesitate to revert to us. =20 Thanks, =20 -- Kind Regards FARID AHMAD NOORI Audit Manager Moore Afghanistan <https://www.moore.af/>=20 M <tel:+93796999330> +93 796 999 330 O <tel:+93796000111> +93 796 000 111 <http://www.moore.af/> www.moore.af <https://facebook.com/moorestephens.af> = <https://linkedin.com/company/moorestephens> = <https://twitter.com/moorestephens> = <https://instagram.com/moorestephens.af>=20 =20 Moore Afghanistan Level 8, Lapis Building, Mohib Towers, Airport Road, Kabul, Afghanistan = 1002 This email and any files transmitted with it are confidential and = intended solely for the use of the individual or entity to whom they are = addressed. They may contain legally privileged information, and may not = be disclosed to anyone else. If you have received this email in error = please notify the sender and delete all copies from your system = immediately. =20 From: Farid Ahmad Noori=20 Sent: Wednesday, 9 February, 2022 10:55 AM To: obaid.shahzad@jack.ngo <mailto:obaid.shahzad@jack.ngo>=20 Cc: 'iolanda.fortes' <iolanda.fortes@undp.org = <mailto:iolanda.fortes@undp.org> >; akmal.nasrat@undp.org = <mailto:akmal.nasrat@undp.org> ; sadaqat.yaqubi@undp.org = <mailto:sadaqat.yaqubi@undp.org> ; 'Mohammadismail Hassanzai' = <mohammadismail.hassanzai@undp.org = <mailto:mohammadismail.hassanzai@undp.org> >; 'Patia Oum' = <Patia.Oum@bdo.co.uk <mailto:Patia.Oum@bdo.co.uk> >; 'Mohammad Yousuf = Walizada' <mohammad.yousuf.walizada@undp.org = <mailto:mohammad.yousuf.walizada@undp.org> >; takal@jack.ngo = <mailto:takal@jack.ngo> ; nooromari@jack.ngo <mailto:nooromari@jack.ngo> = ; 'Dr. Faiq Sediqi' <faiq.sediqi@jack.ngo <mailto:faiq.sediqi@jack.ngo> = >; sadaqat.qahar@jack.ngo <mailto:sadaqat.qahar@jack.ngo> ; = finance.manager@jack.ngo <mailto:finance.manager@jack.ngo> ; Qudratullah = Sahil <qudratullah.sahil@moore.llc <mailto:qudratullah.sahil@moore.llc> = > Subject: RE: UNDP GF - AFG - SR 19 - JACK - Introductory letter to UNDP = sub-recipients funded by the Global Fund =20 Dear Mr. Shahzad, =20 Thanks for your time for the opening meeting yesterday. =20 In the follow-up to our meeting and as discussed, please see below the = status of pending information/documents: =20 - statement of cash position =E2=80=93 in excel (for review before = signature). Pending - statement of assets and equipment (SR), as well as the equipment and = inventory lists in excel. Pending - bank statements for all income received. Pending - grant agreement and all annexes (if not already provided), budgets and = workplans. Pending - the accounting and finance procedures - Provided - the travel policy and DSA rates used. Pending - the procurement policy. Provided - the HR policy. Provided - the fixed asset policy. Pending - Bank reconciliations from 1 January to 31 December 2021. Pending - emails for the submission of the reports to the donor (both financial = and narrative/progress reports). Pending =20 I would appreciate receipt of the pending information at your earliest = convenience. =20 Thanks, -- Kind Regards FARID AHMAD NOORI Audit Manager Moore Afghanistan <https://www.moore.af/>=20 M <tel:+93796999330> +93 796 999 330 O <tel:+93796000111> +93 796 000 111 <http://www.moore.af/> www.moore.af <https://facebook.com/moorestephens.af> = <https://linkedin.com/company/moorestephens> = <https://twitter.com/moorestephens> = <https://instagram.com/moorestephens.af>=20 =20 Moore Afghanistan Level 8, Lapis Building, Mohib Towers, Airport Road, Kabul, Afghanistan = 1002 This email and any files transmitted with it are confidential and = intended solely for the use of the individual or entity to whom they are = addressed. They may contain legally privileged information, and may not = be disclosed to anyone else. If you have received this email in error = please notify the sender and delete all copies from your system = immediately. =20 From: obaid.shahzad@jack.ngo <mailto:obaid.shahzad@jack.ngo> = <obaid.shahzad@jack.ngo <mailto:obaid.shahzad@jack.ngo> >=20 Sent: Tuesday, 8 February, 2022 10:36 AM To: 'Patia Oum' <Patia.Oum@bdo.co.uk <mailto:Patia.Oum@bdo.co.uk> > Cc: 'iolanda.fortes' <iolanda.fortes@undp.org = <mailto:iolanda.fortes@undp.org> >; akmal.nasrat@undp.org = <mailto:akmal.nasrat@undp.org> ; sadaqat.yaqubi@undp.org = <mailto:sadaqat.yaqubi@undp.org> ; 'Mohammadismail Hassanzai' = <mohammadismail.hassanzai@undp.org = <mailto:mohammadismail.hassanzai@undp.org> >; 'Mohammad Yousuf Walizada' = <mohammad.yousuf.walizada@undp.org = <mailto:mohammad.yousuf.walizada@undp.org> >; takal@jack.ngo = <mailto:takal@jack.ngo> ; nooromari@jack.ngo <mailto:nooromari@jack.ngo> = ; 'Dr. Faiq Sediqi' <faiq.sediqi@jack.ngo <mailto:faiq.sediqi@jack.ngo> = >; sadaqat.qahar@jack.ngo <mailto:sadaqat.qahar@jack.ngo> ; = finance.manager@jack.ngo <mailto:finance.manager@jack.ngo> ; Farid Ahmad = Noori <farid.noori@moore.af <mailto:farid.noori@moore.af> >; Qudratullah = Sahil <qudratullah.sahil@moore.llc <mailto:qudratullah.sahil@moore.llc> = > Subject: RE: UNDP GF - AFG - SR 19 - JACK - Introductory letter to UNDP = sub-recipients funded by the Global Fund =20 Dear Mr. Patia, =20 I trust you are fine.=20 =20 Please find attached the salaries list paid by UNDP directly.=20 =20 If there is any additional information required please let me know.=20 =20 Thanks=20 Obaid=20 =20 From: Patia Oum [mailto:Patia.Oum@bdo.co.uk]=20 Sent: Friday, February 4, 2022 10:25 PM To: obaid.shahzad@jack.ngo <mailto:obaid.shahzad@jack.ngo>=20 Cc: iolanda.fortes <iolanda.fortes@undp.org = <mailto:iolanda.fortes@undp.org> >; akmal.nasrat@undp.org = <mailto:akmal.nasrat@undp.org> ; sadaqat.yaqubi@undp.org = <mailto:sadaqat.yaqubi@undp.org> ; 'Mohammadismail Hassanzai' = <mohammadismail.hassanzai@undp.org = <mailto:mohammadismail.hassanzai@undp.org> >; 'Mohammad Yousuf Walizada' = <mohammad.yousuf.walizada@undp.org = <mailto:mohammad.yousuf.walizada@undp.org> >; takal@jack.ngo = <mailto:takal@jack.ngo> ; nooromari@jack.ngo <mailto:nooromari@jack.ngo> = ; 'Dr. Faiq Sediqi' <faiq.sediqi@jack.ngo <mailto:faiq.sediqi@jack.ngo> = >; sadaqat.qahar@jack.ngo <mailto:sadaqat.qahar@jack.ngo> ; = finance.manager@jack.ngo <mailto:finance.manager@jack.ngo> ; Farid Ahmad = Noori <farid.noori@moore.af <mailto:farid.noori@moore.af> >; = qudratullah.sahil <qudratullah.sahil@moore.llc = <mailto:qudratullah.sahil@moore.llc> > Subject: RE: UNDP GF - AFG - SR 19 - JACK - Introductory letter to UNDP = sub-recipients funded by the Global Fund =20 Dear Obaid, Many thanks for the good news. We are looking forward to receiving the = Transaction Listing for the salaries directly paid by UNDP. Have a blessed Jummah. =20 Best regards, Patia =20 Patia Oum (Ms) Manager International Institutions and Donor Assurance =20 +33 (0)750 896 059 +93 (0)793 984 825 Core hours: 0700 to 1500 (UK time)/0800 to 1600 (CET Time)/1030 to 1830 = (Kabul time) =20 From: obaid.shahzad@jack.ngo <mailto:obaid.shahzad@jack.ngo> = <obaid.shahzad@jack.ngo <mailto:obaid.shahzad@jack.ngo> >=20 Sent: 04 February 2022 18:53 To: Patia Oum <Patia.Oum@bdo.co.uk <mailto:Patia.Oum@bdo.co.uk> > Cc: iolanda.fortes <iolanda.fortes@undp.org = <mailto:iolanda.fortes@undp.org> >; akmal.nasrat@undp.org = <mailto:akmal.nasrat@undp.org> ; sadaqat.yaqubi@undp.org = <mailto:sadaqat.yaqubi@undp.org> ; 'Mohammadismail Hassanzai' = <mohammadismail.hassanzai@undp.org = <mailto:mohammadismail.hassanzai@undp.org> >; 'Mohammad Yousuf Walizada' = <mohammad.yousuf.walizada@undp.org = <mailto:mohammad.yousuf.walizada@undp.org> >; takal@jack.ngo = <mailto:takal@jack.ngo> ; nooromari@jack.ngo <mailto:nooromari@jack.ngo> = ; 'Dr. Faiq Sediqi' <faiq.sediqi@jack.ngo <mailto:faiq.sediqi@jack.ngo> = >; sadaqat.qahar@jack.ngo <mailto:sadaqat.qahar@jack.ngo> ; = finance.manager@jack.ngo <mailto:finance.manager@jack.ngo> ; Farid Ahmad = Noori <farid.noori@moore.af <mailto:farid.noori@moore.af> >; = qudratullah.sahil <qudratullah.sahil@moore.llc = <mailto:qudratullah.sahil@moore.llc> > Subject: RE: UNDP GF - AFG - SR 19 - JACK - Introductory letter to UNDP = sub-recipients funded by the Global Fund =20 Attention: This email originated outside BDO LLP. Please be extra = vigilant when opening attachments or clicking links. =20 Dear Patia,=20 =20 Thank you for submission your initial requisition of the documents. All = the documents are ready and will be provided upon your arrival at your = mentioned date and time.=20 =20 Please find us: First Street of Karta-e-Chahar, Kabul Afghanistan Behind = AWCC Main Office, House # 09. You may contact me on my personal cell +93 = 788 91 80 88 if needed. I am looking forward to meeting you coming = Tuesday.=20 =20 With Thanks=20 Obaid=20 =20 =20 =20 =20 From: Patia Oum [mailto:Patia.Oum@bdo.co.uk]=20 Sent: Friday, February 4, 2022 9:51 PM To: obaid.shahzad@jack.ngo <mailto:obaid.shahzad@jack.ngo>=20 Cc: iolanda.fortes <iolanda.fortes@undp.org = <mailto:iolanda.fortes@undp.org> >; akmal.nasrat@undp.org = <mailto:akmal.nasrat@undp.org> ; sadaqat.yaqubi@undp.org = <mailto:sadaqat.yaqubi@undp.org> ; 'Mohammadismail Hassanzai' = <mohammadismail.hassanzai@undp.org = <mailto:mohammadismail.hassanzai@undp.org> >; 'Mohammad Yousuf Walizada' = <mohammad.yousuf.walizada@undp.org = <mailto:mohammad.yousuf.walizada@undp.org> >; takal@jack.ngo = <mailto:takal@jack.ngo> ; nooromari@jack.ngo <mailto:nooromari@jack.ngo> = ; 'Dr. Faiq Sediqi' <faiq.sediqi@jack.ngo <mailto:faiq.sediqi@jack.ngo> = >; sadaqat.qahar@jack.ngo <mailto:sadaqat.qahar@jack.ngo> ; = finance.manager@jack.ngo <mailto:finance.manager@jack.ngo> ; Farid Ahmad = Noori <farid.noori@moore.af <mailto:farid.noori@moore.af> >; = qudratullah.sahil <qudratullah.sahil@moore.llc = <mailto:qudratullah.sahil@moore.llc> > Subject: RE: UNDP GF - AFG - SR 19 - JACK - Introductory letter to UNDP = sub-recipients funded by the Global Fund =20 Dear Obaid, =20 Many thanks for the documents provided. =20 Please find enclosed the list of transactions selected for our audit = testing. We would be grateful if you could ensure that the supporting = documents will be ready for our review: - invoices / receipts - proofs of payments for all selected transactions (bank statements = highlighted with the selected transaction, cash receipts) - contracts / signed purchase orders - deliverables / training certificates / attendance sheets / goods = received notes / services delivery notes For all expenses that are subject to procurement, we would be grateful = if the procurement documents are also prepared and provided (quotations = / bids / evaluation reports, etc.) =20 Could you please provide us with the list of all salaries incurred on = the Sehatmandi Project and directly paid by UNDP? Once received, we will = be able to provide you with the sample selection for salaries. For = these, we would appreciate if the following documents are prepared: - employment contracts=20 - payrolls - payslips - timesheets - proof of payment/bank statements - tax clearance from the government - any other relevant documentation. Could you also make sure that the documentation is numbered according to = our BDO sample number to facilitate the review process? =20 Could we also have a soft copy of the following documents:=20 - statement of cash position =E2=80=93 in excel (for review before = signature) - statement of assets and equipment (SR), as well as the equipment and = inventory lists in excel=20 - bank statements for all income received - grant agreement and all annexes (if not already provided), budgets and = workplans - the accounting and finance procedures - the travel policy and DSA rates used - the procurement policy - the HR policy - the fixed asset policy. =20 Could you please ensure that the following documents are available for = us to verify: - Bank reconciliations from 1 January to 31 December 2021 - emails for the submission of the reports to the donor (both financial = and narrative/progress reports) =20 We would be grateful if you could confirm the following the address of = your office?=20 =20 We would also like to organise an opening meeting on Tuesday 8 February = at 8:30 so that we can meet you and your team and explain the audit = process, as well as obtain a better understanding of the project and = your procedures? It will also enable us to agree on meetings with the = following departments: finance, accounting, monitoring and evaluation, = procurement, travels, human resources, logistics, assets and inventory, = IT, internal audit, and senior management. Should you have any questions related to our queries, please do not = hesitate to revert to us. =20 Best regards, =20 Patia =20 Patia Oum (Ms) Manager International Institutions and Donor Assurance =20 +33 (0)750 896 059 +93 (0)793 984 825 Core hours: 0700 to 1500 (UK time)/0800 to 1600 (CET Time)/1030 to 1830 = (Kabul time) =20 From: <mailto:obaid.shahzad@jack.ngo> obaid.shahzad@jack.ngo < = <mailto:obaid.shahzad@jack.ngo> obaid.shahzad@jack.ngo>=20 Sent: 02 February 2022 11:58 To: Patia Oum < <mailto:Patia.Oum@bdo.co.uk> Patia.Oum@bdo.co.uk> Cc: iolanda.fortes < <mailto:iolanda.fortes@undp.org> = iolanda.fortes@undp.org>; <mailto:akmal.nasrat@undp.org> = akmal.nasrat@undp.org; <mailto:sadaqat.yaqubi@undp.org> = sadaqat.yaqubi@undp.org; 'Mohammadismail Hassanzai' < = <mailto:mohammadismail.hassanzai@undp.org> = mohammadismail.hassanzai@undp.org>; 'Mohammad Yousuf Walizada' < = <mailto:mohammad.yousuf.walizada@undp.org> = mohammad.yousuf.walizada@undp.org>; <mailto:takal@jack.ngo> = takal@jack.ngo; <mailto:nooromari@jack.ngo> nooromari@jack.ngo; 'Dr. = Faiq Sediqi' < <mailto:faiq.sediqi@jack.ngo> faiq.sediqi@jack.ngo>; = <mailto:sadaqat.qahar@jack.ngo> sadaqat.qahar@jack.ngo; = <mailto:finance.manager@jack.ngo> finance.manager@jack.ngo; Farid Ahmad = Noori < <mailto:farid.noori@moore.af> farid.noori@moore.af>; = qudratullah.sahil < <mailto:qudratullah.sahil@moore.llc> = qudratullah.sahil@moore.llc> Subject: RE: UNDP GF - AFG - SR 19 - JACK - Introductory letter to UNDP = sub-recipients funded by the Global Fund =20 Attention: This email originated outside BDO LLP. Please be extra = vigilant when opening attachments or clicking links. =20 Dear Mr. Patia,=20 =20 Please accept my apologies for the delay.=20 =20 Reference to your below email, please find enclosed the detail = transactions list along with questionnaire for your further reference = and review. If there is any additional information required, please let = me know.=20 =20 We are looking forward to receive you at JACK office at February 8. I am = extending our commitment for full cooperation through this email.=20 =20 Thanks=20 =20 Obaid Shahzad=20 Operation Director=20 JACK =20 =20 From: Patia Oum [ <mailto:Patia.Oum@bdo.co.uk> = mailto:Patia.Oum@bdo.co.uk]=20 Sent: Tuesday, February 1, 2022 6:19 PM To: <mailto:obaid.shahzad@jack.ngo> obaid.shahzad@jack.ngo Cc: iolanda.fortes < <mailto:iolanda.fortes@undp.org> = iolanda.fortes@undp.org>; <mailto:akmal.nasrat@undp.org> = akmal.nasrat@undp.org; <mailto:sadaqat.yaqubi@undp.org> = sadaqat.yaqubi@undp.org; 'Mohammadismail Hassanzai' < = <mailto:mohammadismail.hassanzai@undp.org> = mohammadismail.hassanzai@undp.org>; 'Mohammad Yousuf Walizada' < = <mailto:mohammad.yousuf.walizada@undp.org> = mohammad.yousuf.walizada@undp.org>; <mailto:takal@jack.ngo> = takal@jack.ngo; <mailto:nooromari@jack.ngo> nooromari@jack.ngo; 'Dr. = Faiq Sediqi' < <mailto:faiq.sediqi@jack.ngo> faiq.sediqi@jack.ngo>; = <mailto:sadaqat.qahar@jack.ngo> sadaqat.qahar@jack.ngo; = <mailto:finance.manager@jack.ngo> finance.manager@jack.ngo; Farid Ahmad = Noori < <mailto:farid.noori@moore.af> farid.noori@moore.af>; = qudratullah.sahil < <mailto:qudratullah.sahil@moore.llc> = qudratullah.sahil@moore.llc> Subject: RE: UNDP GF - AFG - SR 19 - JACK - Introductory letter to UNDP = sub-recipients funded by the Global Fund =20 Dear Mr Obaid, =20 Following my email dated 19 January, we are still waiting for the = transaction listing corresponding to the FACE form submitted in October, = as well as the transaction listing for the request of direct payments of = salaries through UNDP. =20 Many thanks and kind regards, =20 Patia =20 Patia Oum (Ms) Manager International Institutions and Donor Assurance =20 +33 (0)750 896 059 +93 (0)793 984 825 Core hours: 0700 to 1500 (UK time)/0800 to 1600 (CET Time)/1030 to 1830 = (Kabul time) =20 From: Patia Oum=20 Sent: 19 January 2022 06:14 To: <mailto:obaid.shahzad@jack.ngo> obaid.shahzad@jack.ngo Cc: iolanda.fortes < <mailto:iolanda.fortes@undp.org> = iolanda.fortes@undp.org>; <mailto:akmal.nasrat@undp.org> = akmal.nasrat@undp.org; <mailto:sadaqat.yaqubi@undp.org> = sadaqat.yaqubi@undp.org; 'Mohammadismail Hassanzai' < = <mailto:mohammadismail.hassanzai@undp.org> = mohammadismail.hassanzai@undp.org>; 'Mohammad Yousuf Walizada' < = <mailto:mohammad.yousuf.walizada@undp.org> = mohammad.yousuf.walizada@undp.org>; <mailto:takal@jack.ngo> = takal@jack.ngo; <mailto:nooromari@jack.ngo> nooromari@jack.ngo; 'Dr. = Faiq Sediqi' < <mailto:faiq.sediqi@jack.ngo> faiq.sediqi@jack.ngo>; = <mailto:sadaqat.qahar@jack.ngo> sadaqat.qahar@jack.ngo; = <mailto:finance.manager@jack.ngo> finance.manager@jack.ngo Subject: RE: UNDP GF - AFG - SR 19 - JACK - Introductory letter to UNDP = sub-recipients funded by the Global Fund =20 Dear Obaid, =20 Many thanks for your swift confirmation. =20 The audit period stated in the introductory email is quite standard = coming from the Terms of reference, 1 January to 31 December 2021. = However, should your project specifically starts on October 2021, we = will amend the audit period accordingly. We are looking forward to receiving the pre-audit questionnaire with the = transaction listing. =20 Kind regards, Patia =20 Patia Oum (Ms) Manager International Institutions and Donor Assurance =20 +33 (0)750 896 059 +93 (0)793 984 825 Core hours: 0700 to 1500 (UK time)/0800 to 1600 (CET Time)/1030 to 1830 = (Kabul time) =20 From: <mailto:obaid.shahzad@jack.ngo> obaid.shahzad@jack.ngo < = <mailto:obaid.shahzad@jack.ngo> obaid.shahzad@jack.ngo>=20 Sent: 19 January 2022 00:05 To: Patia Oum < <mailto:Patia.Oum@bdo.co.uk> Patia.Oum@bdo.co.uk> Cc: iolanda.fortes < <mailto:iolanda.fortes@undp.org> = iolanda.fortes@undp.org>; <mailto:akmal.nasrat@undp.org> = akmal.nasrat@undp.org; <mailto:sadaqat.yaqubi@undp.org> = sadaqat.yaqubi@undp.org; 'Mohammadismail Hassanzai' < = <mailto:mohammadismail.hassanzai@undp.org> = mohammadismail.hassanzai@undp.org>; 'Mohammad Yousuf Walizada' < = <mailto:mohammad.yousuf.walizada@undp.org> = mohammad.yousuf.walizada@undp.org>; <mailto:takal@jack.ngo> = takal@jack.ngo; <mailto:nooromari@jack.ngo> nooromari@jack.ngo; 'Dr. = Faiq Sediqi' < <mailto:faiq.sediqi@jack.ngo> faiq.sediqi@jack.ngo>; = <mailto:sadaqat.qahar@jack.ngo> sadaqat.qahar@jack.ngo; = <mailto:finance.manager@jack.ngo> finance.manager@jack.ngo Subject: FW: UNDP GF - AFG - SR 19 - JACK - Introductory letter to UNDP = sub-recipients funded by the Global Fund =20 Attention: This email originated outside BDO LLP. Please be extra = vigilant when opening attachments or clicking links. =20 Dear Mr. Patia,=20 =20 Greetings from JACK.=20 =20 Thank you for your introductory email. I am hereby confirming our = coordination throughout your assignment and looking forward to have a = call for introduction meeting. Please share your information requisition = that we could arrange all the required information in advance. The = questionnaire will be answered and will share with you back before = deadline.=20 =20 I have gone through your email, where I noticed that the review will be = done for period 1 January to 31 December 2021 under heading scope of = audit, though we are only funded for the month of October 2021 by Global = Fund. Could you please clarify your statement? =20 Again, I am looking forward to work together that we could extend our = coordination during your stay at our premises.=20 =20 With Thanks=20 =20 Obaid Shahzad=20 Operation Director=20 JACK=20 0788918088 =20 =20 From: <mailto:nooromari@jack.ngo> nooromari@jack.ngo [ = <mailto:nooromari@jack.ngo> mailto:nooromari@jack.ngo]=20 Sent: Tuesday, January 18, 2022 4:48 PM To: <mailto:obaid.shahzad@jack.ngo> obaid.shahzad@jack.ngo Subject: FW: UNDP GF - AFG - SR 19 - JACK - Introductory letter to UNDP = sub-recipients funded by the Global Fund =20 FYI AND CONFIRMATION =20 With Best Regards, =20 =20 Noor Agha Omari=E2=80=9D MBA General Direcotor Just for Afghan Capacity and Knowledge =D8=A8=D9=84=D9=86=D8=AF = =D8=A8=D8=B1=D8=AF=D9=86 =D8=B3=D8=B7=D8=AD =D8=AF=D8=A7=D9=86=D8=B4 = =D9=88 =D8=AA=D9=88=D8=A7=D9=86=D9=85=D9=86=D8=AF=DB=8C = =D8=A7=D9=81=D8=BA=D8=A7=D9=86=D9=87=D8=A7 (=D8=AC=DA=A9) =20 Address: First Street of Karta-e-Chahar, Kabul Afghanistan=20 Behind AWCC Main Office, House # 08 Ph: +93 +93(0) 787646888=20 Email: <mailto:nooromari@jack.ngo> nooromari@jack.ngo Website: <http://www.jack.ngo> www.jack.ngo=20 =3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D= =3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D= =3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D= =3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D= =3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D= =3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D= =3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D This e-mail and any files transmitted with it may contain privileged or = confidential information. It is solely for use by the individual for = whom it is intended, even if addressed incorrectly. If you received this = e-mail in error, please notify the sender; do not disclose copy, = distribute, or take any action in reliance on the contents of this = information; and delete it from your system. Any other use of this = e-mail is prohibited. The views expressed herein are those of the author = and do not necessarily reflect the views or policies of jack = (Afghanistan). Electronic transmissions may be recorded and = monitored.For Verification Please Read the Barcode Reader. =20 =20 P Every 3000 sheets of paper costs us a tree. Please don't print this = e-mail unless you really need to =20 From: Patia Oum [ <mailto:Patia.Oum@bdo.co.uk> = mailto:Patia.Oum@bdo.co.uk]=20 Sent: Tuesday, January 18, 2022 2:17 PM To: <mailto:nooromari@jack.ngo> nooromari@jack.ngo Cc: iolanda.fortes; noorullah.khyber; abdulmalik.hatam; = <mailto:akmal.nasrat@undp.org> akmal.nasrat@undp.org; = <mailto:sadaqat.yaqubi@undp.org> sadaqat.yaqubi@undp.org; = <mailto:mohammadismail.hassanzai@undp.org> = mohammadismail.hassanzai@undp.org; = <mailto:mohammad.yousuf.walizada@undp.org> = mohammad.yousuf.walizada@undp.org; Albano Patrocinio; Farid Ahmad Noori Subject: UNDP GF - AFG - SR 19 - JACK - Introductory letter to UNDP = sub-recipients funded by the Global Fund =20 Dear Sir / Madam,=20 =20 We are happy to introduce BDO to you and we look forward to working with = you on the upcoming financial and systems audit.=20 =20 This letter is to confirm our understanding of the terms and objectives = of our engagement as auditors and the nature and limitations of the = services we will provide. =20 1. SCOPE =20 We will conduct an audit of all activities and expenditures ultimately = financed from Global Fund resources paid through UNDP Sub-Recipients = (SRs) such as yourselves. The activities and expenditure subject to = audit were implemented by your organization for the financial period 1 = January to 31 December 2021. =20 The audit scope is established in accordance with the International = Standard on Auditing (ISA) 200. The audit of an SR addresses financial, = accounting, internal control and reporting aspects, and includes direct = payments made by UNDP on behalf of the SR. Thus the audit aims to verify = that: =20 (a) The Financial forms and requests (quarterly financial = reports and direct payment requests) are accurately presented; (b) Disbursements are made in accordance with applicable = procedures for the activities covered under the budget of the SR = agreement and any budget revisions; (c) There is adequate supporting documentation/evidence for the = expenditures; (d) The cash balance as per the SR=E2=80=99s records agrees with = the UNDP office=E2=80=99s records in Atlas and there is an accurate = reconciliation between these two balances, and the balance of unspent = funds as per the final quarterly report; (e) Monitoring and reporting of activities and the progress = towards expected results are undertaken and followed up as planned; (f) The financial and operational information maintained by the = SR is accurate and reliable;=20 (g) The SR has been effective and efficient in carrying out = activities agreed in the SR agreement; (h) Sufficient measures have been taken to safeguard assets = procured with funding provided by UNDP; (i) Applicable laws, regulations and rules, policies, procedures = and the SR Grant Agreement have been complied with; and (j) Satisfactory measures have been taken by the SR and the UNDP = country office to comply with the recommendations of prior audits, in = accordance with the agreed follow-up action plan. =20 To this effect, the audit will include the review of work plans, = progress reports, SR resources, SR budgets, SR expenditure, SR delivery, = recruitment, operational and financial closing of SR activities (if = applicable) and disposal or transfer of assets. =20 An audit in accordance with ISAs is conducted on the premise that = management and, where appropriate, those charged with governance have = acknowledged and understand that they have responsibility: =20 (a) For the preparation of the financial statements in accordance = with the applicable financial reporting framework, including where = relevant their fair presentation; =20 (b) For setting up appropriate internal controls to enable the = preparation of financial statements that are free from material = misstatement, whether due to fraud or error; and =20 (c) To provide the auditor with: =20 (i) Access to all information of which management and, where = appropriate, those charged with governance are aware that is relevant to = the preparation of the financial statements such as records, = documentation and other matters; =20 (ii) Additional information that the auditor may request from management = and, where appropriate, those charged with governance for the purpose of = the audit; and (iii) Unrestricted access to persons within the entity from whom the = auditor determines it necessary to obtain audit evidence. =20 When carrying out the engagement, we will display integrity, = objectivity, professional competence and due care, confidentiality and = professional behavior as required by Paragraph A 15 of ISA 200. =20 2. OBJECTIVE=20 =20 The overall objective of the SR audit is to provide assurance to UNDP = senior management and the Global Fund that resources are being used = effectively and efficiently for the purposes intended and in accordance = with the Grant Agreement between UNDP and the Global Fund. UNDP provides = copies of the SR audit reports to the Global Fund. =20 =20 The objectives of our audit are to: =20 (a) Express an opinion on whether the statement of expenditure = (CDR) presents fairly the expenditure incurred by the audited SR from 1 = January to 31 December 2021 in accordance with UNDP accounting policies = and that the expenditures incurred were: (i) in conformity with the = approved budget; (ii) for the approved purposes of the SR agreement; = (iii) in compliance with the relevant regulations and rules, policies = and procedures of UNDP; and (iv) supported by properly approved vouchers = and other supporting documents; =20 (b) Express an opinion on whether the statement of cash position = held by the audited SR presents fairly the cash and bank balance of the = Sub-recipient as at 31 December 2021. Note that this requirement only = arises where a dedicated bank account for the audited SR activities has = been established; =20 (c) Express an opinion on whether the statement of assets and = equipment present fairly the balance of inventory of the SR as at 31 = December 2021. This statement must include all assets and equipment = available as at 31 December 2021 and not only those purchased in a given = period; and =20 (d) Assess and express an opinion on the SR=E2=80=99s internal = controls and systems.=20 =20 As part of our audit, we will also issue a long form Management letter = that lists the internal control weaknesses identified and the audit = recommendations to address them, covering the following topics: =20 1) Organization and staffing; 2) SR activities management; 3) Review of SR activities=E2=80=99 progress; 4) Human resources; 5) Finance; 6) Cash management; 7) Procurement; 8) Asset/inventory management; 9) Warehouse management and the distribution system of = pharmaceutical and non-pharmaceutical drugs; =20 10) Information systems; 11) General administration: 12) Follow-up on previous audits =20 We will conduct our audit in accordance with International Standards on = Auditing. Those Standards require that we plan and perform the audit to = obtain reasonable assurance about whether the financial forms are free = of material misstatement. Our audit will include examining on a test = basis, evidence supporting the accounting records and their related = supporting documentation and our consideration of other supporting = evidence as deemed necessary in the circumstances. =20 If our opinion is other than unmodified, we will discuss the reasons = with you in advance. If, for any reason, we are unable to complete the = audit or are unable to form or have not formed an opinion, we may = decline to express an opinion or to issue a report as a result of this = engagement. =20 Our procedures will include tests of documentary evidence supporting the = transactions recorded in the financial forms and tests of the physical = existence of inventories. At the conclusion of our audit, we may = require certain written representations from you about the financial = forms and related matters. =20 Because an audit is designed to provide reasonable, but not absolute, = assurance and because we will not perform a detailed examination of all = transactions, there is a risk that material errors, fraud, or illegal = acts, may exist and not be detected by us. In addition, an audit is not = designed to detect immaterial errors, fraud, or other illegal acts that = do not have a direct effect on the financial statements. Our engagement, = therefore, cannot be relied upon to disclose errors, fraud, or other = illegal acts that may exist. However, we will inform you of any material = errors that come to our attention and any fraud that comes to our = attention. We will also inform you of any other illegal acts that come = to our attention, unless clearly inconsequential. Our responsibility as = an auditor is limited to the period covered by our audit and does not = extend to any later periods of which we are not engaged as auditors. =20 Our audit will include obtaining an understanding of your internal = controls sufficient to plan the audit and to determine the nature, = timing, and extent of audit procedures to be performed. We will report = any significant deficiencies or material weaknesses in your internal = controls as part of this audit. =20 =20 You are responsible for adopting sound accounting policies, for = maintaining an adequate and efficient accounting system, for = safeguarding assets, for authorizing transactions, for retaining = supporting documentation for those transactions, and for devising a = system of internal controls that will, among other things, help assure = the preparation of proper financial statements. You are also = responsible for adjusting the financial statements to correct material = misstatements. =20 You are responsible for the design and implementation of programs and = controls to prevent and detect fraud, and for informing us about all = known or suspected fraud affecting the Project involving (a) management = (b) employees who have significant roles in internal control, and (c) = others where the fraud could have a material effect on the financial = statements. In addition, you are responsible for identifying and = ensuring that the entity complies with applicable laws and regulations. =20 You are responsible for making all financial records and related = information available to us and for the accuracy and completeness of = that information. =20 =20 3. TIMETABLE FOR THE AUDIT FIELDWORK =20 Our audit field visit to your offices will take place starting from 8 = February 2022 for 5 days. We will contact you in due course to arrange = the date and time of the audit opening meeting. =20 4. PRE-AUDIT QUESTIONNAIRE =20 We attach a =E2=80=98SR Pre-audit Questionnaire=E2=80=99 which will help = us understand the key points about your organization before we arrive = and help ensure a smooth audit process. We would appreciate if you would = complete the questionnaire and return to us along with the transaction = listing in excel format by 23 January 2022. =20 5. REPORTING =20 We will present our audit findings to you in a meeting at the end of our = audit field visit. We will request your responses to our findings and we = will incorporate your responses in our audit report. =20 We will submit our report directly to the UNDP Headquarters. =20 Yours sincerely, =20 =20 Patia =20 Patia Oum (Ms) UNDP Global Fund Audit Manager - Afghanistan International Institutions and Donor Assurance Pronouns: she, her +44 (0)20 7486 5888=20 +33 (0)750 896 059 +93 (0)793 984 825 <mailto:patia.oum@bdo.co.uk> patia.oum@bdo.co.uk Core hours: 0700 to 1500 (UK time)/0800 to 1600 (CET Time)/1030 to 1830 = (Kabul time) =20 For and on behalf of BDO LLP 55 Baker Street London W1U 7EU UNITED KINGDOM +44 (0)20 7486 5888 <http://www.bdo.co.uk/> www.bdo.co.uk =20 =20 _____ =20 = <https://www.bdo.co.uk/en-gb/rethink?utm_source=3Demail&utm_medium=3Dfoot= er&utm_campaign=3DRethink> View our Rethink hub for the latest = information on how we can help you and your business. In line with the Government=E2=80=99s current guidance, we are = encouraging BDO employees to work from home and our offices will remain = open for those who have a personal need to work from the office. Our = offices will continue to follow the Government=E2=80=99s = =E2=80=98Working Safely=E2=80=99 guidelines. Whether our staff are = office-based or working from home, we are fully equipped and have the = technology in place to access our systems securely. Please do not visit = our offices unless you have a confirmed appointment with a BDO employee. _____ =20 = <https://www.bdo.co.uk/en-gb/brand/ideas?utm_source=3Dfooter&utm_medium=3D= email&utm_campaign=3Dbrand> IDEAS | = <https://www.bdo.co.uk/en-gb/people?utm_source=3Dfooter&utm_medium=3Demai= l&utm_campaign=3Dbrand> PEOPLE | = <https://www.bdo.co.uk/en-gb/trust?utm_source=3Dfooter&utm_medium=3Demail= &utm_campaign=3Dbrand> TRUST.=20 _____ =20 Follow us on <https://twitter.com/bdoaccountant> Twitter, = <https://www.linkedin.com/company/bdo-llp/> LinkedIn and = <https://www.instagram.com/bdo_uk/?hl=3Den> Instagram. Find out more = <https://www.bdo.co.uk/en-gb/about/?utm_source=3Dfooter&utm_medium=3Demai= l&utm_campaign=3Dabout> about us.=20 BDO LLP, a UK limited liability partnership registered in England and = Wales under number OC305127, 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. A list of members' names is open to = inspection at our registered office, 55 Baker Street, London W1U 7EU. = BDO LLP is authorised and regulated by the Financial Conduct Authority = to conduct investment business. BDO is the brand name for the BDO = network and for each of the BDO Member Firms. This email (including any = attachments) is confidential, protected by copyright and may be = privileged. It is for the exclusive use of the intended recipient(s). If = you have received it in error, please notify the sender immediately by = emailing a response before deleting the email completely from your = computer, and note that any storage, copying or dissemination is = prohibited. Where the content of this email is personal or otherwise = unconnected with the firm or our clients' business, we accept no = responsibility or liability for such content. We accept no = responsibility for viruses that we may have unintentionally transmitted = to you within this email and you should check for viruses before opening = any attachment. Those communicating with us by email will be deemed to = have consented to us intercepting and monitoring those communications. = <https://www.bdo.co.uk/en-gb/privacy-statement?utm_source=3Dfooter&utm_me= dium=3Demail&utm_campaign=3Dprivacy> Read our privacy statement for more = information. Accountants and Business Advisers =C2=A9 2022 BDO LLP. All rights = reserved.=20 =20 =09 =20 =20 _____ =20 = <https://www.bdo.co.uk/en-gb/rethink?utm_source=3Demail&utm_medium=3Dfoot= er&utm_campaign=3DRethink> View our Rethink hub for the latest = information on how we can help you and your business. In line with the Government=E2=80=99s current guidance, we are = encouraging BDO employees to work from home and our offices will remain = open for those who have a personal need to work from the office. Our = offices will continue to follow the Government=E2=80=99s = =E2=80=98Working Safely=E2=80=99 guidelines. Whether our staff are = office-based or working from home, we are fully equipped and have the = technology in place to access our systems securely. Please do not visit = our offices unless you have a confirmed appointment with a BDO employee. _____ =20 = <https://www.bdo.co.uk/en-gb/brand/ideas?utm_source=3Dfooter&utm_medium=3D= email&utm_campaign=3Dbrand> IDEAS | = <https://www.bdo.co.uk/en-gb/people?utm_source=3Dfooter&utm_medium=3Demai= l&utm_campaign=3Dbrand> PEOPLE | = <https://www.bdo.co.uk/en-gb/trust?utm_source=3Dfooter&utm_medium=3Demail= &utm_campaign=3Dbrand> TRUST.=20 _____ =20 Follow us on <https://twitter.com/bdoaccountant> Twitter, = <https://www.linkedin.com/company/bdo-llp/> LinkedIn and = <https://www.instagram.com/bdo_uk/?hl=3Den> Instagram. Find out more = <https://www.bdo.co.uk/en-gb/about/?utm_source=3Dfooter&utm_medium=3Demai= l&utm_campaign=3Dabout> about us.=20 BDO LLP, a UK limited liability partnership registered in England and = Wales under number OC305127, 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. A list of members' names is open to = inspection at our registered office, 55 Baker Street, London W1U 7EU. = BDO LLP is authorised and regulated by the Financial Conduct Authority = to conduct investment business. BDO is the brand name for the BDO = network and for each of the BDO Member Firms. This email (including any = attachments) is confidential, protected by copyright and may be = privileged. It is for the exclusive use of the intended recipient(s). If = you have received it in error, please notify the sender immediately by = emailing a response before deleting the email completely from your = computer, and note that any storage, copying or dissemination is = prohibited. Where the content of this email is personal or otherwise = unconnected with the firm or our clients' business, we accept no = responsibility or liability for such content. We accept no = responsibility for viruses that we may have unintentionally transmitted = to you within this email and you should check for viruses before opening = any attachment. Those communicating with us by email will be deemed to = have consented to us intercepting and monitoring those communications. = <https://www.bdo.co.uk/en-gb/privacy-statement?utm_source=3Dfooter&utm_me= dium=3Demail&utm_campaign=3Dprivacy> Read our privacy statement for more = information. Accountants and Business Advisers =C2=A9 2022 BDO LLP. All rights = reserved.=20 =20 =09 =20 =20 _____ =20 = <https://www.bdo.co.uk/en-gb/rethink?utm_source=3Demail&utm_medium=3Dfoot= er&utm_campaign=3DRethink> View our Rethink hub for the latest = information on how we can help you and your business. In line with the Government=E2=80=99s current guidance, we are = encouraging BDO employees to work from home and our offices will remain = open for those who have a personal need to work from the office. Our = offices will continue to follow the Government=E2=80=99s = =E2=80=98Working Safely=E2=80=99 guidelines. Whether our staff are = office-based or working from home, we are fully equipped and have the = technology in place to access our systems securely. Please do not visit = our offices unless you have a confirmed appointment with a BDO employee. _____ =20 = <https://www.bdo.co.uk/en-gb/brand/ideas?utm_source=3Dfooter&utm_medium=3D= email&utm_campaign=3Dbrand> IDEAS | = <https://www.bdo.co.uk/en-gb/people?utm_source=3Dfooter&utm_medium=3Demai= l&utm_campaign=3Dbrand> PEOPLE | = <https://www.bdo.co.uk/en-gb/trust?utm_source=3Dfooter&utm_medium=3Demail= &utm_campaign=3Dbrand> TRUST.=20 _____ =20 Follow us on <https://twitter.com/bdoaccountant> Twitter, = <https://www.linkedin.com/company/bdo-llp/> LinkedIn and = <https://www.instagram.com/bdo_uk/?hl=3Den> Instagram. Find out more = <https://www.bdo.co.uk/en-gb/about/?utm_source=3Dfooter&utm_medium=3Demai= l&utm_campaign=3Dabout> about us.=20 BDO LLP, a UK limited liability partnership registered in England and = Wales under number OC305127, 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. A list of members' names is open to = inspection at our registered office, 55 Baker Street, London W1U 7EU. = BDO LLP is authorised and regulated by the Financial Conduct Authority = to conduct investment business. BDO is the brand name for the BDO = network and for each of the BDO Member Firms. This email (including any = attachments) is confidential, protected by copyright and may be = privileged. It is for the exclusive use of the intended recipient(s). If = you have received it in error, please notify the sender immediately by = emailing a response before deleting the email completely from your = computer, and note that any storage, copying or dissemination is = prohibited. Where the content of this email is personal or otherwise = unconnected with the firm or our clients' business, we accept no = responsibility or liability for such content. We accept no = responsibility for viruses that we may have unintentionally transmitted = to you within this email and you should check for viruses before opening = any attachment. Those communicating with us by email will be deemed to = have consented to us intercepting and monitoring those communications. = <https://www.bdo.co.uk/en-gb/privacy-statement?utm_source=3Dfooter&utm_me= dium=3Demail&utm_campaign=3Dprivacy> Read our privacy statement for more = information. Accountants and Business Advisers =C2=A9 2022 BDO LLP. All rights = reserved.=20 =20 =09 =20 =20 _____ =20 = <https://www.bdo.co.uk/en-gb/rethink?utm_source=3Demail&utm_medium=3Dfoot= er&utm_campaign=3DRethink> View our Rethink hub for the latest = information on how we can help you and your business. In line with the Government=E2=80=99s current guidance, we are = encouraging BDO employees to work from home and our offices will remain = open for those who have a personal need to work from the office. Our = offices will continue to follow the Government=E2=80=99s = =E2=80=98Working Safely=E2=80=99 guidelines. Whether our staff are = office-based or working from home, we are fully equipped and have the = technology in place to access our systems securely. Please do not visit = our offices unless you have a confirmed appointment with a BDO employee. _____ =20 = <https://www.bdo.co.uk/en-gb/brand/ideas?utm_source=3Dfooter&utm_medium=3D= email&utm_campaign=3Dbrand> IDEAS | = <https://www.bdo.co.uk/en-gb/people?utm_source=3Dfooter&utm_medium=3Demai= l&utm_campaign=3Dbrand> PEOPLE | = <https://www.bdo.co.uk/en-gb/trust?utm_source=3Dfooter&utm_medium=3Demail= &utm_campaign=3Dbrand> TRUST.=20 _____ =20 Follow us on <https://twitter.com/bdoaccountant> Twitter, = <https://www.linkedin.com/company/bdo-llp/> LinkedIn and = <https://www.instagram.com/bdo_uk/?hl=3Den> Instagram. Find out more = <https://www.bdo.co.uk/en-gb/about/?utm_source=3Dfooter&utm_medium=3Demai= l&utm_campaign=3Dabout> about us.=20 BDO LLP, a UK limited liability partnership registered in England and = Wales under number OC305127, 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. A list of members' names is open to = inspection at our registered office, 55 Baker Street, London W1U 7EU. = BDO LLP is authorised and regulated by the Financial Conduct Authority = to conduct investment business. BDO is the brand name for the BDO = network and for each of the BDO Member Firms. This email (including any = attachments) is confidential, protected by copyright and may be = privileged. It is for the exclusive use of the intended recipient(s). If = you have received it in error, please notify the sender immediately by = emailing a response before deleting the email completely from your = computer, and note that any storage, copying or dissemination is = prohibited. Where the content of this email is personal or otherwise = unconnected with the firm or our clients' business, we accept no = responsibility or liability for such content. We accept no = responsibility for viruses that we may have unintentionally transmitted = to you within this email and you should check for viruses before opening = any attachment. Those communicating with us by email will be deemed to = have consented to us intercepting and monitoring those communications. = <https://www.bdo.co.uk/en-gb/privacy-statement?utm_source=3Dfooter&utm_me= dium=3Demail&utm_campaign=3Dprivacy> Read our privacy statement for more = information. Accountants and Business Advisers =C2=A9 2022 BDO LLP. 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font-family:"Calibri",sans-serif; color:windowtext;} span.EmailStyle33 {mso-style-type:personal; font-family:"Calibri",sans-serif; color:windowtext;} span.EmailStyle34 {mso-style-type:personal; font-family:"Calibri",sans-serif; color:windowtext;} span.EmailStyle36 {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"#98002E" vlink=3D"#ED1A3B"><div class=3DWordSection1><p = class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'= >Dear colleagues, <o:p></o:p></span></p><p class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'= ><o:p> </o:p></span></p><p class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'= >Please provide below documents as per attached sample. = <o:p></o:p></span></p><p class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'= ><o:p> </o:p></span></p><p class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'= >Best <o:p></o:p></span></p><p class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'= ><o:p> </o:p></span></p><p class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'= >Obaid <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><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>From:</span><= /b><span style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'> = Farid Ahmad Noori [mailto:farid.noori@moore.llc] <br><b>Sent:</b> = Wednesday, February 9, 2022 12:11 PM<br><b>To:</b> = obaid.shahzad@jack.ngo<br><b>Cc:</b> 'iolanda.fortes' = <iolanda.fortes@undp.org>; akmal.nasrat@undp.org; = sadaqat.yaqubi@undp.org; 'Mohammadismail Hassanzai' = <mohammadismail.hassanzai@undp.org>; 'Patia Oum' = <Patia.Oum@bdo.co.uk>; 'Mohammad Yousuf Walizada' = <mohammad.yousuf.walizada@undp.org>; takal@jack.ngo; = nooromari@jack.ngo; 'Dr. Faiq Sediqi' <faiq.sediqi@jack.ngo>; = sadaqat.qahar@jack.ngo; finance.manager@jack.ngo; Qudratullah Sahil = <qudratullah.sahil@moore.llc><br><b>Subject:</b> RE: UNDP GF - AFG = - SR 19 - JACK - Introductory letter to UNDP sub-recipients funded by = the Global Fund<o:p></o:p></span></p></div></div><p = class=3DMsoNormal><o:p> </o:p></p><p class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>Dear Mr. = Shahzad,<o:p></o:p></span></p><p class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'><o:p> </= o:p></span></p><p class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>I trust this = email finds you well.<o:p></o:p></span></p><p class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'><o:p> </= o:p></span></p><p class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>Please find = enclosed the list of payrolls transactions selected for our audit = testing. We would be grateful if you could ensure that the supporting = documents will be ready for our review:<o:p></o:p></span></p><p = class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'><o:p> </= o:p></span></p><p class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>For all = transactions related to personnel costs, we would appreciate if the = following documents are prepared:<o:p></o:p></span></p><p = class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>- employment = contracts <o:p></o:p></span></p><p class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>- = payrolls<o:p></o:p></span></p><p class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>- = payslips<o:p></o:p></span></p><p class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>- = timesheets<o:p></o:p></span></p><p class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>- proof of = payment/bank statements<o:p></o:p></span></p><p class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>- tax = clearance from the government<o:p></o:p></span></p><p = class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>- any other = relevant documentation.<o:p></o:p></span></p><p class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'><o:p> </= o:p></span></p><p class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>Should you = have any questions related to our queries, please do not hesitate to = revert to us.<o:p></o:p></span></p><p class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'><o:p> </= o:p></span></p><p class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>Thanks,<o:p><= /o:p></span></p><p class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'><o:p> </= o:p></span></p><div><p class=3DMsoNormal = style=3D'background:white'><span = style=3D'font-family:"Arial",sans-serif;color:#555555'>--<o:p></o:p></spa= n></p><p class=3DMsoNormal = style=3D'margin-bottom:12.0pt;background:white'><span = style=3D'font-family:"Arial",sans-serif;color:#555555'><br>Kind = Regards</span><span style=3D'font-family:"Helvetica = Neue";color:#555555'><o:p></o:p></span></p><p class=3DMsoNormal = style=3D'background:white'><b><span = style=3D'font-size:9.0pt;font-family:"Arial",sans-serif;color:#555555'>FA= RID AHMAD NOORI</span></b><span = style=3D'font-size:9.0pt;font-family:"Helvetica = Neue";color:#555555'><o:p></o:p></span></p><p class=3DMsoNormal = style=3D'background:white'><span = style=3D'font-family:"Arial",sans-serif;color:#00AEEF'>Audit = Manager</span><span style=3D'font-size:11.0pt;font-family:"Helvetica = Neue";color:#555555'><o:p></o:p></span></p><p class=3DMsoNormal = style=3D'margin-bottom:12.0pt;background:white'><span = style=3D'font-family:"Arial",sans-serif;color:#555555'>Moore = Afghanistan</span><span style=3D'font-size:11.0pt;font-family:"Helvetica = Neue";color:#555555'><o:p></o:p></span></p><p class=3DMsoNormal = style=3D'margin-bottom:12.0pt;background:white'><span = style=3D'color:black'><a href=3D"https://www.moore.af/"><span = style=3D'font-family:"Arial",sans-serif;color:#007BFF;text-decoration:non= e'><img border=3D0 width=3D296 height=3D37 id=3D"Picture_x0020_8" = src=3D"cid:image008.png@01D81DB8.0958EB80"></span></a></span><span = style=3D'font-size:11.0pt;font-family:"Helvetica = Neue";color:#555555'><o:p></o:p></span></p><p class=3DMsoNormal = style=3D'background:white'><span = style=3D'font-family:"Arial",sans-serif;color:#00AEEF'>M <a = href=3D"tel:+93796999330"><span style=3D'color:black'>+93 796 999 = 330</span></a></span><span = style=3D'font-size:11.0pt;font-family:"Arial",sans-serif;color:#555555'><= o:p></o:p></span></p><p class=3DMsoNormal = style=3D'background:white'><span = style=3D'font-family:"Arial",sans-serif;color:#00AEEF'>O <a = href=3D"tel:+93796000111"><span style=3D'color:black'>+93 796 000 = 111</span></a></span><span = style=3D'font-size:11.0pt;font-family:"Arial",sans-serif;color:#555555'><= o:p></o:p></span></p><p class=3DMsoNormal = style=3D'margin-bottom:12.0pt;background:white'><span = style=3D'font-family:"Arial",sans-serif;color:#00AEEF'><a = href=3D"http://www.moore.af/" target=3D"_blank"><span = style=3D'color:#00AEEF'>www.moore.af</span></a></span><span = style=3D'font-size:11.0pt;font-family:"Helvetica = Neue";color:#555555'><o:p></o:p></span></p><p class=3DMsoNormal = style=3D'background:white'><span style=3D'color:black'><a = href=3D"https://facebook.com/moorestephens.af"><span = style=3D'font-size:11.0pt;font-family:"Helvetica = Neue";color:#007BFF;text-decoration:none'><img border=3D0 width=3D30 = height=3D30 id=3D"Picture_x0020_9" = src=3D"cid:image009.png@01D81DB8.0958EB80"></span></a></span><span = style=3D'font-size:11.0pt;font-family:"Helvetica = Neue";color:#555555'> </span><span style=3D'color:black'><a = href=3D"https://linkedin.com/company/moorestephens"><span = style=3D'font-size:11.0pt;font-family:"Helvetica = Neue";color:#007BFF;text-decoration:none'><img border=3D0 width=3D30 = height=3D30 id=3D"Picture_x0020_10" = src=3D"cid:image010.png@01D81DB8.0958EB80"></span></a></span><span = style=3D'font-size:11.0pt;font-family:"Helvetica = Neue";color:#555555'> </span><span style=3D'color:black'><a = href=3D"https://twitter.com/moorestephens"><span = style=3D'font-size:11.0pt;font-family:"Helvetica = Neue";color:#007BFF;text-decoration:none'><img border=3D0 width=3D30 = height=3D30 id=3D"Picture_x0020_11" = src=3D"cid:image011.png@01D81DB8.0958EB80"></span></a></span><span = style=3D'font-size:11.0pt;font-family:"Helvetica = Neue";color:#555555'> </span><span style=3D'color:black'><a = href=3D"https://instagram.com/moorestephens.af"><span = style=3D'font-size:11.0pt;font-family:"Helvetica = Neue";color:#007BFF;text-decoration:none'><img border=3D0 width=3D30 = height=3D30 id=3D"Picture_x0020_12" = src=3D"cid:image012.png@01D81DB8.0958EB80"></span></a></span><span = style=3D'font-size:11.0pt;font-family:"Helvetica = Neue";color:#555555'><o:p></o:p></span></p><p class=3DMsoNormal = style=3D'background:white'><span = style=3D'font-size:10.5pt;font-family:"Helvetica = Neue";color:#555555'><o:p> </o:p></span></p><p class=3DMsoNormal = style=3D'background:white'><b><span = style=3D'font-size:8.0pt;font-family:"Arial",sans-serif;color:#555555'>Mo= ore Afghanistan</span></b><span = style=3D'font-size:6.0pt;font-family:"Helvetica = Neue";color:#555555'><o:p></o:p></span></p><p class=3DMsoNormal = style=3D'margin-bottom:12.0pt;background:white'><span = style=3D'font-size:8.0pt;font-family:"Arial",sans-serif;color:#555555'>Le= vel 8, Lapis Building, Mohib Towers, Airport Road, Kabul, Afghanistan = 1002</span><span style=3D'font-size:6.0pt;font-family:"Helvetica = Neue";color:#555555'><o:p></o:p></span></p><p class=3DMsoNormal = style=3D'line-height:9.0pt;background:white'><span = style=3D'font-size:8.0pt;font-family:"Arial",sans-serif;color:#908C89'>Th= is email and any files transmitted with it are confidential and intended = solely for the use of the individual or entity to whom they are = addressed. They may contain legally privileged information, and may not = be disclosed to anyone else. If you have received this email in error = please notify the sender and delete all copies from your system = immediately.</span><span = style=3D'font-size:11.0pt;font-family:"Helvetica = Neue";color:#555555'><o:p></o:p></span></p></div><p = class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'><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><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>From:</span><= /b><span style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'> = Farid Ahmad Noori <br><b>Sent:</b> Wednesday, 9 February, 2022 10:55 = AM<br><b>To:</b> <a = href=3D"mailto:obaid.shahzad@jack.ngo">obaid.shahzad@jack.ngo</a><br><b>C= c:</b> 'iolanda.fortes' <<a = href=3D"mailto:iolanda.fortes@undp.org">iolanda.fortes@undp.org</a>>; = <a href=3D"mailto:akmal.nasrat@undp.org">akmal.nasrat@undp.org</a>; <a = href=3D"mailto:sadaqat.yaqubi@undp.org">sadaqat.yaqubi@undp.org</a>; = 'Mohammadismail Hassanzai' <<a = href=3D"mailto:mohammadismail.hassanzai@undp.org">mohammadismail.hassanza= i@undp.org</a>>; 'Patia Oum' <<a = href=3D"mailto:Patia.Oum@bdo.co.uk">Patia.Oum@bdo.co.uk</a>>; = 'Mohammad Yousuf Walizada' <<a = href=3D"mailto:mohammad.yousuf.walizada@undp.org">mohammad.yousuf.walizad= a@undp.org</a>>; <a = href=3D"mailto:takal@jack.ngo">takal@jack.ngo</a>; <a = href=3D"mailto:nooromari@jack.ngo">nooromari@jack.ngo</a>; 'Dr. Faiq = Sediqi' <<a = href=3D"mailto:faiq.sediqi@jack.ngo">faiq.sediqi@jack.ngo</a>>; <a = href=3D"mailto:sadaqat.qahar@jack.ngo">sadaqat.qahar@jack.ngo</a>; <a = href=3D"mailto:finance.manager@jack.ngo">finance.manager@jack.ngo</a>; = Qudratullah Sahil <<a = href=3D"mailto:qudratullah.sahil@moore.llc">qudratullah.sahil@moore.llc</= a>><br><b>Subject:</b> RE: UNDP GF - AFG - SR 19 - JACK - = Introductory letter to UNDP sub-recipients funded by the Global = Fund<o:p></o:p></span></p></div></div><p = class=3DMsoNormal><o:p> </o:p></p><p class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>Dear Mr. = Shahzad,<o:p></o:p></span></p><p class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'><o:p> </= o:p></span></p><p class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>Thanks for = your time for the opening meeting yesterday.<o:p></o:p></span></p><p = class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'><o:p> </= o:p></span></p><p class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>In the = follow-up to our meeting and as discussed, please see below the status = of pending information/documents:<o:p></o:p></span></p><p = class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'><o:p> </= o:p></span></p><p class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>- statement = of cash position =E2=80=93 in excel (for review before signature). <span = style=3D'color:red'>Pending<o:p></o:p></span></span></p><p = class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>- statement = of assets and equipment (SR), as well as the equipment and inventory = lists in excel. <span = style=3D'color:red'>Pending</span><o:p></o:p></span></p><p = class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>- bank = statements for all income received. <span = style=3D'color:red'>Pending</span><o:p></o:p></span></p><p = class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>- grant = agreement and all annexes (if not already provided), budgets and = workplans. <span = style=3D'color:red'>Pending</span><o:p></o:p></span></p><p = class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>- the = accounting and finance procedures - Provided<o:p></o:p></span></p><p = class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>- the travel = policy and DSA rates used. <span = style=3D'color:red'>Pending</span><o:p></o:p></span></p><p = class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>- the = procurement policy. Provided<o:p></o:p></span></p><p = class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>- the HR = policy. Provided<o:p></o:p></span></p><p class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>- the fixed = asset policy. <span = style=3D'color:red'>Pending</span><o:p></o:p></span></p><p = class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>- Bank = reconciliations from 1 January to 31 December 2021. <span = style=3D'color:red'>Pending</span><o:p></o:p></span></p><p = class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>- emails for = the submission of the reports to the donor (both financial and = narrative/progress reports). <span = style=3D'color:red'>Pending</span><o:p></o:p></span></p><p = class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'><o:p> </= o:p></span></p><p class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>I would = appreciate receipt of the pending information at your earliest = convenience.<o:p></o:p></span></p><p class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'><o:p> </= o:p></span></p><p class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>Thanks,<o:p><= /o:p></span></p><div><p class=3DMsoNormal = style=3D'background:white'><span = style=3D'font-family:"Arial",sans-serif;color:#555555'>--<o:p></o:p></spa= n></p><p class=3DMsoNormal = style=3D'margin-bottom:12.0pt;background:white'><span = style=3D'font-family:"Arial",sans-serif;color:#555555'><br>Kind = Regards</span><span style=3D'font-family:"Helvetica = Neue";color:#555555'><o:p></o:p></span></p><p class=3DMsoNormal = style=3D'background:white'><b><span = style=3D'font-size:9.0pt;font-family:"Arial",sans-serif;color:#555555'>FA= RID AHMAD NOORI</span></b><span = style=3D'font-size:9.0pt;font-family:"Helvetica = Neue";color:#555555'><o:p></o:p></span></p><p class=3DMsoNormal = style=3D'background:white'><span = style=3D'font-family:"Arial",sans-serif;color:#00AEEF'>Audit = Manager</span><span style=3D'font-size:11.0pt;font-family:"Helvetica = Neue";color:#555555'><o:p></o:p></span></p><p class=3DMsoNormal = style=3D'margin-bottom:12.0pt;background:white'><span = style=3D'font-family:"Arial",sans-serif;color:#555555'>Moore = Afghanistan</span><span style=3D'font-size:11.0pt;font-family:"Helvetica = Neue";color:#555555'><o:p></o:p></span></p><p class=3DMsoNormal = style=3D'margin-bottom:12.0pt;background:white'><span = style=3D'color:black'><a href=3D"https://www.moore.af/"><span = style=3D'font-family:"Arial",sans-serif;color:#007BFF;text-decoration:non= e'><img border=3D0 width=3D296 height=3D37 id=3D"Picture_x0020_6" = src=3D"cid:image013.png@01D81DB8.0958EB80"></span></a></span><span = style=3D'font-size:11.0pt;font-family:"Helvetica = Neue";color:#555555'><o:p></o:p></span></p><p class=3DMsoNormal = style=3D'background:white'><span = style=3D'font-family:"Arial",sans-serif;color:#00AEEF'>M <a = href=3D"tel:+93796999330"><span style=3D'color:black'>+93 796 999 = 330</span></a></span><span = style=3D'font-size:11.0pt;font-family:"Arial",sans-serif;color:#555555'><= o:p></o:p></span></p><p class=3DMsoNormal = style=3D'background:white'><span = style=3D'font-family:"Arial",sans-serif;color:#00AEEF'>O <a = href=3D"tel:+93796000111"><span style=3D'color:black'>+93 796 000 = 111</span></a></span><span = style=3D'font-size:11.0pt;font-family:"Arial",sans-serif;color:#555555'><= o:p></o:p></span></p><p class=3DMsoNormal = style=3D'margin-bottom:12.0pt;background:white'><span = style=3D'font-family:"Arial",sans-serif;color:#00AEEF'><a = href=3D"http://www.moore.af/" target=3D"_blank"><span = style=3D'color:#00AEEF'>www.moore.af</span></a></span><span = style=3D'font-size:11.0pt;font-family:"Helvetica = Neue";color:#555555'><o:p></o:p></span></p><p class=3DMsoNormal = style=3D'background:white'><span style=3D'color:black'><a = href=3D"https://facebook.com/moorestephens.af"><span = style=3D'font-size:11.0pt;font-family:"Helvetica = Neue";color:#007BFF;text-decoration:none'><img border=3D0 width=3D30 = height=3D30 id=3D"Picture_x0020_7" = src=3D"cid:image014.png@01D81DB8.0958EB80"></span></a></span><span = style=3D'font-size:11.0pt;font-family:"Helvetica = Neue";color:#555555'> </span><span style=3D'color:black'><a = href=3D"https://linkedin.com/company/moorestephens"><span = style=3D'font-size:11.0pt;font-family:"Helvetica = Neue";color:#007BFF;text-decoration:none'><img border=3D0 width=3D30 = height=3D30 id=3D"Picture_x0020_3" = src=3D"cid:image015.png@01D81DB8.0958EB80"></span></a></span><span = style=3D'font-size:11.0pt;font-family:"Helvetica = Neue";color:#555555'> </span><span style=3D'color:black'><a = href=3D"https://twitter.com/moorestephens"><span = style=3D'font-size:11.0pt;font-family:"Helvetica = Neue";color:#007BFF;text-decoration:none'><img border=3D0 width=3D30 = height=3D30 id=3D"Picture_x0020_4" = src=3D"cid:image016.png@01D81DB8.0958EB80"></span></a></span><span = style=3D'font-size:11.0pt;font-family:"Helvetica = Neue";color:#555555'> </span><span style=3D'color:black'><a = href=3D"https://instagram.com/moorestephens.af"><span = style=3D'font-size:11.0pt;font-family:"Helvetica = Neue";color:#007BFF;text-decoration:none'><img border=3D0 width=3D30 = height=3D30 id=3D"Picture_x0020_5" = src=3D"cid:image017.png@01D81DB8.0958EB80"></span></a></span><span = style=3D'font-size:11.0pt;font-family:"Helvetica = Neue";color:#555555'><o:p></o:p></span></p><p class=3DMsoNormal = style=3D'background:white'><span = style=3D'font-size:10.5pt;font-family:"Helvetica = Neue";color:#555555'><o:p> </o:p></span></p><p class=3DMsoNormal = style=3D'background:white'><b><span = style=3D'font-size:8.0pt;font-family:"Arial",sans-serif;color:#555555'>Mo= ore Afghanistan</span></b><span = style=3D'font-size:6.0pt;font-family:"Helvetica = Neue";color:#555555'><o:p></o:p></span></p><p class=3DMsoNormal = style=3D'margin-bottom:12.0pt;background:white'><span = style=3D'font-size:8.0pt;font-family:"Arial",sans-serif;color:#555555'>Le= vel 8, Lapis Building, Mohib Towers, Airport Road, Kabul, Afghanistan = 1002</span><span style=3D'font-size:6.0pt;font-family:"Helvetica = Neue";color:#555555'><o:p></o:p></span></p><p class=3DMsoNormal = style=3D'line-height:9.0pt;background:white'><span = style=3D'font-size:8.0pt;font-family:"Arial",sans-serif;color:#908C89'>Th= is email and any files transmitted with it are confidential and intended = solely for the use of the individual or entity to whom they are = addressed. They may contain legally privileged information, and may not = be disclosed to anyone else. If you have received this email in error = please notify the sender and delete all copies from your system = immediately.</span><span = style=3D'font-size:11.0pt;font-family:"Helvetica = Neue";color:#555555'><o:p></o:p></span></p></div><p = class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'><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><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>From:</span><= /b><span style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'> <a = href=3D"mailto:obaid.shahzad@jack.ngo">obaid.shahzad@jack.ngo</a> <<a = href=3D"mailto:obaid.shahzad@jack.ngo">obaid.shahzad@jack.ngo</a>> = <br><b>Sent:</b> Tuesday, 8 February, 2022 10:36 AM<br><b>To:</b> 'Patia = Oum' <<a = href=3D"mailto:Patia.Oum@bdo.co.uk">Patia.Oum@bdo.co.uk</a>><br><b>Cc:= </b> 'iolanda.fortes' <<a = href=3D"mailto:iolanda.fortes@undp.org">iolanda.fortes@undp.org</a>>; = <a href=3D"mailto:akmal.nasrat@undp.org">akmal.nasrat@undp.org</a>; <a = href=3D"mailto:sadaqat.yaqubi@undp.org">sadaqat.yaqubi@undp.org</a>; = 'Mohammadismail Hassanzai' <<a = href=3D"mailto:mohammadismail.hassanzai@undp.org">mohammadismail.hassanza= i@undp.org</a>>; 'Mohammad Yousuf Walizada' <<a = href=3D"mailto:mohammad.yousuf.walizada@undp.org">mohammad.yousuf.walizad= a@undp.org</a>>; <a = href=3D"mailto:takal@jack.ngo">takal@jack.ngo</a>; <a = href=3D"mailto:nooromari@jack.ngo">nooromari@jack.ngo</a>; 'Dr. Faiq = Sediqi' <<a = href=3D"mailto:faiq.sediqi@jack.ngo">faiq.sediqi@jack.ngo</a>>; <a = href=3D"mailto:sadaqat.qahar@jack.ngo">sadaqat.qahar@jack.ngo</a>; <a = href=3D"mailto:finance.manager@jack.ngo">finance.manager@jack.ngo</a>; = Farid Ahmad Noori <<a = href=3D"mailto:farid.noori@moore.af">farid.noori@moore.af</a>>; = Qudratullah Sahil <<a = href=3D"mailto:qudratullah.sahil@moore.llc">qudratullah.sahil@moore.llc</= a>><br><b>Subject:</b> RE: UNDP GF - AFG - SR 19 - JACK - = Introductory letter to UNDP sub-recipients funded by the Global = Fund<o:p></o:p></span></p></div></div><p = class=3DMsoNormal><o:p> </o:p></p><p class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'= >Dear Mr. Patia,<o:p></o:p></span></p><p class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'= ><o:p> </o:p></span></p><p class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'= >I trust you are fine. <o:p></o:p></span></p><p class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'= ><o:p> </o:p></span></p><p class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'= >Please find attached the salaries list paid by UNDP directly. = <o:p></o:p></span></p><p class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'= ><o:p> </o:p></span></p><p class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'= >If there is any additional information required please let me know. = <o:p></o:p></span></p><p class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'= ><o:p> </o:p></span></p><p class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'= >Thanks <o:p></o:p></span></p><p class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'= >Obaid <o:p></o:p></span></p><p class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif;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><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>From:</span><= /b><span style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'> = Patia Oum [<a = href=3D"mailto:Patia.Oum@bdo.co.uk">mailto:Patia.Oum@bdo.co.uk</a>] = <br><b>Sent:</b> Friday, February 4, 2022 10:25 PM<br><b>To:</b> <a = href=3D"mailto:obaid.shahzad@jack.ngo">obaid.shahzad@jack.ngo</a><br><b>C= c:</b> iolanda.fortes <<a = href=3D"mailto:iolanda.fortes@undp.org">iolanda.fortes@undp.org</a>>; = <a href=3D"mailto:akmal.nasrat@undp.org">akmal.nasrat@undp.org</a>; <a = href=3D"mailto:sadaqat.yaqubi@undp.org">sadaqat.yaqubi@undp.org</a>; = 'Mohammadismail Hassanzai' <<a = href=3D"mailto:mohammadismail.hassanzai@undp.org">mohammadismail.hassanza= i@undp.org</a>>; 'Mohammad Yousuf Walizada' <<a = href=3D"mailto:mohammad.yousuf.walizada@undp.org">mohammad.yousuf.walizad= a@undp.org</a>>; <a = href=3D"mailto:takal@jack.ngo">takal@jack.ngo</a>; <a = href=3D"mailto:nooromari@jack.ngo">nooromari@jack.ngo</a>; 'Dr. Faiq = Sediqi' <<a = href=3D"mailto:faiq.sediqi@jack.ngo">faiq.sediqi@jack.ngo</a>>; <a = href=3D"mailto:sadaqat.qahar@jack.ngo">sadaqat.qahar@jack.ngo</a>; <a = href=3D"mailto:finance.manager@jack.ngo">finance.manager@jack.ngo</a>; = Farid Ahmad Noori <<a = href=3D"mailto:farid.noori@moore.af">farid.noori@moore.af</a>>; = qudratullah.sahil <<a = href=3D"mailto:qudratullah.sahil@moore.llc">qudratullah.sahil@moore.llc</= a>><br><b>Subject:</b> RE: UNDP GF - AFG - SR 19 - JACK - = Introductory letter to UNDP sub-recipients funded by the Global = Fund<o:p></o:p></span></p></div></div><p = class=3DMsoNormal><o:p> </o:p></p><p class=3DMsoNormal><span = lang=3DEN-GB style=3D'font-family:"Trebuchet = MS",sans-serif;color:#44546A'>Dear Obaid,</span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal><span = lang=3DEN-GB style=3D'font-family:"Trebuchet = MS",sans-serif;color:#44546A'><br>Many thanks for the good news. We are = looking forward to receiving the Transaction Listing for the salaries = directly paid by UNDP.</span><span lang=3DEN-GB><o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DEN-GB style=3D'font-family:"Trebuchet = MS",sans-serif;color:#44546A'><br>Have a blessed Jummah.</span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal><span = lang=3DEN-GB style=3D'font-family:"Trebuchet = MS",sans-serif;color:#44546A'> </span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal><span = lang=3DEN-GB style=3D'font-family:"Trebuchet = MS",sans-serif;color:#44546A'>Best regards,</span><span = lang=3DEN-GB><o:p></o:p></span></p><div><p class=3DMsoNormal><span = lang=3DEN-GB style=3D'font-family:"Trebuchet = MS",sans-serif;color:#44546A'>Patia</span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal><b><span = lang=3DEN-GB style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'> </span></b><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal><b><span = lang=3DEN-GB style=3D'font-size:8.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'>Patia Oum (Ms)</span></b><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal><span = lang=3DEN-GB style=3D'font-size:8.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'>Manager</span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal><span = lang=3DEN-GB style=3D'font-size:8.0pt;font-family:"Trebuchet = MS",sans-serif;color:#44546A'>International Institutions and Donor = Assurance</span><span lang=3DEN-GB><o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DEN-GB = style=3D'font-size:8.0pt;font-family:"Trebuchet = MS",sans-serif;color:#C00000'> </span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal><span = lang=3DEN-GB style=3D'font-size:8.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'>+33 (0)750 896 059</span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal><s><span = lang=3DEN-GB style=3D'font-size:8.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'>+93 (0)793 984 825</span></s><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal><span = lang=3DEN-GB style=3D'font-size:8.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040;mso-fareast-language:EN-GB'>Core hours: = 0700 to 1500 (UK time)/0800 to 1600 (CET Time)/1030 to 1830 (Kabul = time)</span><span lang=3DEN-GB><o:p></o:p></span></p></div><p = class=3DMsoNormal><span lang=3DEN-GB style=3D'font-family:"Trebuchet = MS",sans-serif;color:#44546A'> </span><span = lang=3DEN-GB><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><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>From:</span><= /b><span style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'> <a = href=3D"mailto:obaid.shahzad@jack.ngo">obaid.shahzad@jack.ngo</a> <<a = href=3D"mailto:obaid.shahzad@jack.ngo">obaid.shahzad@jack.ngo</a>> = <br><b>Sent:</b> 04 February 2022 18:53<br><b>To:</b> Patia Oum <<a = href=3D"mailto:Patia.Oum@bdo.co.uk">Patia.Oum@bdo.co.uk</a>><br><b>Cc:= </b> iolanda.fortes <<a = href=3D"mailto:iolanda.fortes@undp.org">iolanda.fortes@undp.org</a>>; = <a href=3D"mailto:akmal.nasrat@undp.org">akmal.nasrat@undp.org</a>; <a = href=3D"mailto:sadaqat.yaqubi@undp.org">sadaqat.yaqubi@undp.org</a>; = 'Mohammadismail Hassanzai' <<a = href=3D"mailto:mohammadismail.hassanzai@undp.org">mohammadismail.hassanza= i@undp.org</a>>; 'Mohammad Yousuf Walizada' <<a = href=3D"mailto:mohammad.yousuf.walizada@undp.org">mohammad.yousuf.walizad= a@undp.org</a>>; <a = href=3D"mailto:takal@jack.ngo">takal@jack.ngo</a>; <a = href=3D"mailto:nooromari@jack.ngo">nooromari@jack.ngo</a>; 'Dr. Faiq = Sediqi' <<a = href=3D"mailto:faiq.sediqi@jack.ngo">faiq.sediqi@jack.ngo</a>>; <a = href=3D"mailto:sadaqat.qahar@jack.ngo">sadaqat.qahar@jack.ngo</a>; <a = href=3D"mailto:finance.manager@jack.ngo">finance.manager@jack.ngo</a>; = Farid Ahmad Noori <<a = href=3D"mailto:farid.noori@moore.af">farid.noori@moore.af</a>>; = qudratullah.sahil <<a = href=3D"mailto:qudratullah.sahil@moore.llc">qudratullah.sahil@moore.llc</= a>><br><b>Subject:</b> RE: UNDP GF - AFG - SR 19 - JACK - = Introductory letter to UNDP sub-recipients funded by the Global = Fund</span><span lang=3DEN-GB><o:p></o:p></span></p></div></div><p = class=3DMsoNormal><span = lang=3DEN-GB> <o:p></o:p></span></p><p><span = style=3D'font-family:"Verdana",sans-serif;color:red'>Attention: This = email originated outside BDO LLP. Please be extra vigilant when opening = attachments or clicking links.</span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal = style=3D'margin-bottom:12.0pt'><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'> </span>= <span lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'= >Dear Patia, </span><span lang=3DEN-GB><o:p></o:p></span></p><p = class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'= > </span><span lang=3DEN-GB><o:p></o:p></span></p><p = class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'= >Thank you for submission your initial requisition of the documents. All = the documents are ready and will be provided upon your arrival at your = mentioned date and time. </span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'= > </span><span lang=3DEN-GB><o:p></o:p></span></p><p = class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'= >Please find us: First Street of Karta-e-Chahar, Kabul Afghanistan = Behind AWCC Main Office, House # 09. You may contact me on my personal = cell +93 788 91 80 88 if needed. I am looking forward to meeting you = coming Tuesday. </span><span lang=3DEN-GB><o:p></o:p></span></p><p = class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'= > </span><span lang=3DEN-GB><o:p></o:p></span></p><p = class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'= >With Thanks </span><span lang=3DEN-GB><o:p></o:p></span></p><p = class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'= >Obaid </span><span lang=3DEN-GB><o:p></o:p></span></p><p = class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'= > </span><span lang=3DEN-GB><o:p></o:p></span></p><p = class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'= > </span><span lang=3DEN-GB><o:p></o:p></span></p><p = class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'= > </span><span lang=3DEN-GB><o:p></o:p></span></p><p = class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'= > </span><span lang=3DEN-GB><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><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>From:</span><= /b><span style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'> = Patia Oum [<a = href=3D"mailto:Patia.Oum@bdo.co.uk">mailto:Patia.Oum@bdo.co.uk</a>] = <br><b>Sent:</b> Friday, February 4, 2022 9:51 PM<br><b>To:</b> <a = href=3D"mailto:obaid.shahzad@jack.ngo">obaid.shahzad@jack.ngo</a><br><b>C= c:</b> iolanda.fortes <<a = href=3D"mailto:iolanda.fortes@undp.org">iolanda.fortes@undp.org</a>>; = <a href=3D"mailto:akmal.nasrat@undp.org">akmal.nasrat@undp.org</a>; <a = href=3D"mailto:sadaqat.yaqubi@undp.org">sadaqat.yaqubi@undp.org</a>; = 'Mohammadismail Hassanzai' <<a = href=3D"mailto:mohammadismail.hassanzai@undp.org">mohammadismail.hassanza= i@undp.org</a>>; 'Mohammad Yousuf Walizada' <<a = href=3D"mailto:mohammad.yousuf.walizada@undp.org">mohammad.yousuf.walizad= a@undp.org</a>>; <a = href=3D"mailto:takal@jack.ngo">takal@jack.ngo</a>; <a = href=3D"mailto:nooromari@jack.ngo">nooromari@jack.ngo</a>; 'Dr. Faiq = Sediqi' <<a = href=3D"mailto:faiq.sediqi@jack.ngo">faiq.sediqi@jack.ngo</a>>; <a = href=3D"mailto:sadaqat.qahar@jack.ngo">sadaqat.qahar@jack.ngo</a>; <a = href=3D"mailto:finance.manager@jack.ngo">finance.manager@jack.ngo</a>; = Farid Ahmad Noori <<a = href=3D"mailto:farid.noori@moore.af">farid.noori@moore.af</a>>; = qudratullah.sahil <<a = href=3D"mailto:qudratullah.sahil@moore.llc">qudratullah.sahil@moore.llc</= a>><br><b>Subject:</b> RE: UNDP GF - AFG - SR 19 - JACK - = Introductory letter to UNDP sub-recipients funded by the Global = Fund</span><span lang=3DEN-GB><o:p></o:p></span></p></div></div><p = class=3DMsoNormal> <span lang=3DEN-GB><o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DEN-GB style=3D'font-family:"Trebuchet = MS",sans-serif;color:#44546A'>Dear Obaid,</span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal><span = lang=3DEN-GB style=3D'font-family:"Trebuchet = MS",sans-serif;color:#44546A'> </span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal><span = lang=3DEN-GB style=3D'font-family:"Trebuchet = MS",sans-serif;color:#44546A'>Many thanks for the documents = provided.</span><span lang=3DEN-GB><o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DEN-GB style=3D'font-family:"Trebuchet = MS",sans-serif;color:#44546A'> </span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal><span = lang=3DEN-GB style=3D'font-family:"Trebuchet = MS",sans-serif;color:#44546A'>Please find enclosed the list of = transactions selected for our audit testing. We would be grateful if you = could ensure that the supporting documents will be ready for our = review:</span><span lang=3DEN-GB><o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DEN-GB style=3D'font-family:"Trebuchet = MS",sans-serif;color:#44546A'>- invoices / receipts</span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal><span = lang=3DEN-GB style=3D'font-family:"Trebuchet = MS",sans-serif;color:#44546A'>- proofs of payments for all selected = transactions (bank statements highlighted with the selected transaction, = cash receipts)</span><span lang=3DEN-GB><o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DEN-GB style=3D'font-family:"Trebuchet = MS",sans-serif;color:#44546A'>- contracts / signed purchase = orders</span><span lang=3DEN-GB><o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DEN-GB style=3D'font-family:"Trebuchet = MS",sans-serif;color:#44546A'>- deliverables / training certificates / = attendance sheets / goods received notes / services delivery = notes</span><span lang=3DEN-GB><o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DEN-GB style=3D'font-family:"Trebuchet = MS",sans-serif;color:#44546A'><br>For all expenses that are subject to = procurement, we would be grateful if the procurement documents are also = prepared and provided (quotations / bids / evaluation reports, = etc.)</span><span lang=3DEN-GB><o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DEN-GB style=3D'font-family:"Trebuchet = MS",sans-serif;color:#44546A'> </span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal><b><u><span = lang=3DEN-GB style=3D'font-family:"Trebuchet = MS",sans-serif;color:#44546A'>Could you please provide us with the list = of all salaries incurred on the Sehatmandi Project and directly paid by = UNDP</span></u></b><span lang=3DEN-GB style=3D'font-family:"Trebuchet = MS",sans-serif;color:#44546A'>? Once received, we will be able to = provide you with the sample selection for salaries. For these, we = would appreciate if the following documents are prepared:<br>- = employment contracts </span><span lang=3DEN-GB><o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DEN-GB style=3D'font-family:"Trebuchet = MS",sans-serif;color:#44546A'>- payrolls</span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal><span = lang=3DEN-GB style=3D'font-family:"Trebuchet = MS",sans-serif;color:#44546A'>- payslips<br>- timesheets<br>- proof of = payment/bank statements</span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal = style=3D'margin-bottom:12.0pt'><span lang=3DEN-GB = style=3D'font-family:"Trebuchet MS",sans-serif;color:#44546A'>- tax = clearance from the government<br>- any other relevant = documentation.<br><br></span><span lang=3DEN-GB><o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DEN-GB style=3D'font-family:"Trebuchet = MS",sans-serif;color:#44546A'>Could you also make sure that the = documentation is numbered according to our BDO sample number to = facilitate the review process?</span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal><span = lang=3DEN-GB style=3D'font-family:"Trebuchet = MS",sans-serif;color:#44546A'> </span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal><span = lang=3DEN-GB style=3D'font-family:"Trebuchet = MS",sans-serif;color:#44546A'>Could we also have a soft copy of the = following documents: </span><span lang=3DEN-GB><o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DEN-GB style=3D'font-family:"Trebuchet = MS",sans-serif;color:#44546A'>- statement of cash position =E2=80=93 in = excel (for review before signature)</span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal><span = lang=3DEN-GB style=3D'font-family:"Trebuchet = MS",sans-serif;color:#44546A'>- statement of assets and equipment (SR), = as well as the equipment and inventory lists in excel </span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal><span = lang=3DEN-GB style=3D'font-family:"Trebuchet = MS",sans-serif;color:#44546A'>- bank statements for all income = received</span><span lang=3DEN-GB><o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DEN-GB style=3D'font-family:"Trebuchet = MS",sans-serif;color:#44546A'>- grant agreement and all annexes (if not = already provided), budgets and workplans</span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal><span = lang=3DEN-GB style=3D'font-family:"Trebuchet = MS",sans-serif;color:#44546A'>- the accounting and finance = procedures<br>- the travel policy and DSA rates used</span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal><span = lang=3DEN-GB style=3D'font-family:"Trebuchet = MS",sans-serif;color:#44546A'>- the procurement policy<br>- the HR = policy<br>- the fixed asset policy.</span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal><span = lang=3DEN-GB style=3D'font-family:"Trebuchet = MS",sans-serif;color:#44546A'> </span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal><span = lang=3DEN-GB style=3D'font-family:"Trebuchet = MS",sans-serif;color:#44546A'>Could you please ensure that the following = documents are available for us to verify:<br>- Bank reconciliations from = 1 January to 31 December 2021</span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal><span = lang=3DEN-GB style=3D'font-family:"Trebuchet = MS",sans-serif;color:#44546A'>- emails for the submission of the reports = to the donor (both financial and narrative/progress reports)</span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal><span = lang=3DEN-GB style=3D'font-family:"Trebuchet = MS",sans-serif;color:#44546A'> </span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal><span = lang=3DEN-GB style=3D'font-family:"Trebuchet = MS",sans-serif;color:#44546A'>We would be grateful if you could confirm = the following the address of your office? </span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal><span = lang=3DEN-GB style=3D'font-family:"Trebuchet = MS",sans-serif;color:#44546A'> </span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal><span = lang=3DEN-GB style=3D'font-family:"Trebuchet = MS",sans-serif;color:#44546A'>We would also like to organise an opening = meeting on Tuesday 8 February at 8:30 so that we can meet you and your = team and explain the audit process, as well as obtain a better = understanding of the project and your procedures? It will also enable us = to agree on meetings with the following departments: finance, = accounting, monitoring and evaluation, procurement, travels, human = resources, logistics, assets and inventory, IT, internal audit, and = senior management.</span><span lang=3DEN-GB><o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DEN-GB style=3D'font-family:"Trebuchet = MS",sans-serif;color:#44546A'><br>Should you have any questions related = to our queries, please do not hesitate to revert to us.</span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal><span = lang=3DEN-GB style=3D'font-family:"Trebuchet = MS",sans-serif;color:#44546A'> </span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal><span = lang=3DEN-GB style=3D'font-family:"Trebuchet = MS",sans-serif;color:#44546A'>Best regards,</span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal><span = lang=3DEN-NZ = style=3D'font-size:9.0pt;font-family:"Arial",sans-serif;mso-fareast-langu= age:EN-GB'> </span><span lang=3DEN-GB><o:p></o:p></span></p><div><p = class=3DMsoNormal><span lang=3DEN-GB style=3D'font-family:"Trebuchet = MS",sans-serif;color:#44546A'>Patia</span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal><b><span = lang=3DEN-GB style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'> </span></b><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal><b><span = lang=3DEN-GB style=3D'font-size:8.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'>Patia Oum (Ms)</span></b><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal><span = lang=3DEN-GB style=3D'font-size:8.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'>Manager</span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal><span = lang=3DEN-GB style=3D'font-size:8.0pt;font-family:"Trebuchet = MS",sans-serif;color:#44546A'>International Institutions and Donor = Assurance</span><span lang=3DEN-GB><o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DEN-GB = style=3D'font-size:8.0pt;font-family:"Trebuchet = MS",sans-serif;color:#C00000'> </span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal><span = lang=3DEN-GB style=3D'font-size:8.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'>+33 (0)750 896 059</span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal><s><span = lang=3DEN-GB style=3D'font-size:8.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'>+93 (0)793 984 825</span></s><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal><span = lang=3DEN-GB style=3D'font-size:8.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040;mso-fareast-language:EN-GB'>Core hours: = 0700 to 1500 (UK time)/0800 to 1600 (CET Time)/1030 to 1830 (Kabul = time)</span><span lang=3DEN-GB><o:p></o:p></span></p></div><p = class=3DMsoNormal><span lang=3DEN-GB style=3D'font-family:"Trebuchet = MS",sans-serif;color:#44546A'> </span><span = lang=3DEN-GB><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><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>From:</span><= /b><span style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'> = </span><a href=3D"mailto:obaid.shahzad@jack.ngo"><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>obaid.shahzad= @jack.ngo</span></a><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'> = <</span><a href=3D"mailto:obaid.shahzad@jack.ngo"><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>obaid.shahzad= @jack.ngo</span></a><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>> = <br><b>Sent:</b> 02 February 2022 11:58<br><b>To:</b> Patia Oum = <</span><a href=3D"mailto:Patia.Oum@bdo.co.uk"><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>Patia.Oum@bdo= .co.uk</span></a><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>><br><b>Cc= :</b> iolanda.fortes <</span><a = href=3D"mailto:iolanda.fortes@undp.org"><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>iolanda.forte= s@undp.org</span></a><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>>; = </span><a href=3D"mailto:akmal.nasrat@undp.org"><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>akmal.nasrat@= undp.org</span></a><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>; </span><a = href=3D"mailto:sadaqat.yaqubi@undp.org"><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>sadaqat.yaqub= i@undp.org</span></a><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>; = 'Mohammadismail Hassanzai' <</span><a = href=3D"mailto:mohammadismail.hassanzai@undp.org"><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>mohammadismai= l.hassanzai@undp.org</span></a><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>>; = 'Mohammad Yousuf Walizada' <</span><a = href=3D"mailto:mohammad.yousuf.walizada@undp.org"><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>mohammad.yous= uf.walizada@undp.org</span></a><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>>; = </span><a href=3D"mailto:takal@jack.ngo"><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>takal@jack.ng= o</span></a><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>; </span><a = href=3D"mailto:nooromari@jack.ngo"><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>nooromari@jac= k.ngo</span></a><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>; 'Dr. Faiq = Sediqi' <</span><a href=3D"mailto:faiq.sediqi@jack.ngo"><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>faiq.sediqi@j= ack.ngo</span></a><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>>; = </span><a href=3D"mailto:sadaqat.qahar@jack.ngo"><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>sadaqat.qahar= @jack.ngo</span></a><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>; </span><a = href=3D"mailto:finance.manager@jack.ngo"><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>finance.manag= er@jack.ngo</span></a><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>; Farid = Ahmad Noori <</span><a href=3D"mailto:farid.noori@moore.af"><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>farid.noori@m= oore.af</span></a><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>>; = qudratullah.sahil <</span><a = href=3D"mailto:qudratullah.sahil@moore.llc"><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>qudratullah.s= ahil@moore.llc</span></a><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>><br><b>Su= bject:</b> RE: UNDP GF - AFG - SR 19 - JACK - Introductory letter to = UNDP sub-recipients funded by the Global Fund</span><span = lang=3DEN-GB><o:p></o:p></span></p></div></div><p = class=3DMsoNormal><span = lang=3DEN-GB> <o:p></o:p></span></p><p><span = style=3D'font-family:"Verdana",sans-serif;color:red'>Attention: This = email originated outside BDO LLP. Please be extra vigilant when opening = attachments or clicking links.</span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal = style=3D'margin-bottom:12.0pt'><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'> </span>= <span lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'= >Dear Mr. Patia, </span><span lang=3DEN-GB><o:p></o:p></span></p><p = class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'= > </span><span lang=3DEN-GB><o:p></o:p></span></p><p = class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'= >Please accept my apologies for the delay. </span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'= > </span><span lang=3DEN-GB><o:p></o:p></span></p><p = class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'= >Reference to your below email, please find enclosed the detail = transactions list along with questionnaire for your further reference = and review. If there is any additional information required, please let = me know. </span><span lang=3DEN-GB><o:p></o:p></span></p><p = class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'= > </span><span lang=3DEN-GB><o:p></o:p></span></p><p = class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'= >We are looking forward to receive you at JACK office at February 8. I = am extending our commitment for full cooperation through this email. = </span><span lang=3DEN-GB><o:p></o:p></span></p><p = class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'= > </span><span lang=3DEN-GB><o:p></o:p></span></p><p = class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'= >Thanks </span><span lang=3DEN-GB><o:p></o:p></span></p><p = class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'= > </span><span lang=3DEN-GB><o:p></o:p></span></p><p = class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'= >Obaid Shahzad </span><span lang=3DEN-GB><o:p></o:p></span></p><p = class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'= >Operation Director </span><span lang=3DEN-GB><o:p></o:p></span></p><p = class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'= >JACK </span><span lang=3DEN-GB><o:p></o:p></span></p><p = class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'= > </span><span lang=3DEN-GB><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><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>From:</span><= /b><span style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'> = Patia Oum [</span><a href=3D"mailto:Patia.Oum@bdo.co.uk"><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>mailto:Patia.= Oum@bdo.co.uk</span></a><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>] = <br><b>Sent:</b> Tuesday, February 1, 2022 6:19 PM<br><b>To:</b> = </span><a href=3D"mailto:obaid.shahzad@jack.ngo"><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>obaid.shahzad= @jack.ngo</span></a><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'><br><b>Cc:</b= > iolanda.fortes <</span><a = href=3D"mailto:iolanda.fortes@undp.org"><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>iolanda.forte= s@undp.org</span></a><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>>; = </span><a href=3D"mailto:akmal.nasrat@undp.org"><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>akmal.nasrat@= undp.org</span></a><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>; </span><a = href=3D"mailto:sadaqat.yaqubi@undp.org"><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>sadaqat.yaqub= i@undp.org</span></a><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>; = 'Mohammadismail Hassanzai' <</span><a = href=3D"mailto:mohammadismail.hassanzai@undp.org"><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>mohammadismai= l.hassanzai@undp.org</span></a><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>>; = 'Mohammad Yousuf Walizada' <</span><a = href=3D"mailto:mohammad.yousuf.walizada@undp.org"><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>mohammad.yous= uf.walizada@undp.org</span></a><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>>; = </span><a href=3D"mailto:takal@jack.ngo"><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>takal@jack.ng= o</span></a><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>; </span><a = href=3D"mailto:nooromari@jack.ngo"><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>nooromari@jac= k.ngo</span></a><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>; 'Dr. Faiq = Sediqi' <</span><a href=3D"mailto:faiq.sediqi@jack.ngo"><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>faiq.sediqi@j= ack.ngo</span></a><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>>; = </span><a href=3D"mailto:sadaqat.qahar@jack.ngo"><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>sadaqat.qahar= @jack.ngo</span></a><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>; </span><a = href=3D"mailto:finance.manager@jack.ngo"><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>finance.manag= er@jack.ngo</span></a><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>; Farid = Ahmad Noori <</span><a href=3D"mailto:farid.noori@moore.af"><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>farid.noori@m= oore.af</span></a><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>>; = qudratullah.sahil <</span><a = href=3D"mailto:qudratullah.sahil@moore.llc"><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>qudratullah.s= ahil@moore.llc</span></a><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>><br><b>Su= bject:</b> RE: UNDP GF - AFG - SR 19 - JACK - Introductory letter to = UNDP sub-recipients funded by the Global Fund</span><span = lang=3DEN-GB><o:p></o:p></span></p></div></div><p = class=3DMsoNormal> <span lang=3DEN-GB><o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DEN-GB style=3D'font-family:"Trebuchet = MS",sans-serif;color:#44546A'>Dear Mr Obaid,</span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal><span = lang=3DEN-GB style=3D'font-family:"Trebuchet = MS",sans-serif;color:#44546A'> </span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal><span = lang=3DEN-GB style=3D'font-family:"Trebuchet = MS",sans-serif;color:#44546A'>Following my email dated 19 January, we = are still waiting for the transaction listing corresponding to the FACE = form submitted in October, as well as the transaction listing for the = request of direct payments of salaries through UNDP.</span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal><span = lang=3DEN-GB style=3D'font-family:"Trebuchet = MS",sans-serif;color:#44546A'> </span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal><span = lang=3DEN-GB style=3D'font-family:"Trebuchet = MS",sans-serif;color:#44546A'>Many thanks and kind regards,</span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal><span = lang=3DEN-GB style=3D'font-family:"Trebuchet = MS",sans-serif;color:#44546A'> </span><span = lang=3DEN-GB><o:p></o:p></span></p><div><p class=3DMsoNormal><span = lang=3DEN-GB style=3D'font-family:"Trebuchet = MS",sans-serif;color:#44546A'>Patia</span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal><b><span = lang=3DEN-GB style=3D'font-family:"Trebuchet = MS",sans-serif;color:#404040'> </span></b><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal><b><span = lang=3DEN-GB style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'>Patia Oum (Ms)</span></b><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal><span = lang=3DEN-GB style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'>Manager</span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal><span = lang=3DEN-GB style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#44546A'>International Institutions and Donor = Assurance</span><span lang=3DEN-GB><o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DEN-GB = style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#C00000'> </span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal><span = lang=3DEN-GB style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'>+33 (0)750 896 059</span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal><s><span = lang=3DEN-GB style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'>+93 (0)793 984 825</span></s><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal><span = lang=3DEN-GB style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040;mso-fareast-language:EN-GB'>Core hours: = 0700 to 1500 (UK time)/0800 to 1600 (CET Time)/1030 to 1830 (Kabul = time)</span><span lang=3DEN-GB><o:p></o:p></span></p></div><p = class=3DMsoNormal><span lang=3DEN-GB style=3D'font-family:"Trebuchet = MS",sans-serif;color:#44546A'> </span><span = lang=3DEN-GB><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><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>From:</span><= /b><span style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'> = Patia Oum <br><b>Sent:</b> 19 January 2022 06:14<br><b>To:</b> </span><a = href=3D"mailto:obaid.shahzad@jack.ngo"><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>obaid.shahzad= @jack.ngo</span></a><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'><br><b>Cc:</b= > iolanda.fortes <</span><a = href=3D"mailto:iolanda.fortes@undp.org"><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>iolanda.forte= s@undp.org</span></a><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>>; = </span><a href=3D"mailto:akmal.nasrat@undp.org"><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>akmal.nasrat@= undp.org</span></a><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>; </span><a = href=3D"mailto:sadaqat.yaqubi@undp.org"><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>sadaqat.yaqub= i@undp.org</span></a><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>; = 'Mohammadismail Hassanzai' <</span><a = href=3D"mailto:mohammadismail.hassanzai@undp.org"><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>mohammadismai= l.hassanzai@undp.org</span></a><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>>; = 'Mohammad Yousuf Walizada' <</span><a = href=3D"mailto:mohammad.yousuf.walizada@undp.org"><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>mohammad.yous= uf.walizada@undp.org</span></a><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>>; = </span><a href=3D"mailto:takal@jack.ngo"><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>takal@jack.ng= o</span></a><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>; </span><a = href=3D"mailto:nooromari@jack.ngo"><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>nooromari@jac= k.ngo</span></a><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>; 'Dr. Faiq = Sediqi' <</span><a href=3D"mailto:faiq.sediqi@jack.ngo"><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>faiq.sediqi@j= ack.ngo</span></a><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>>; = </span><a href=3D"mailto:sadaqat.qahar@jack.ngo"><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>sadaqat.qahar= @jack.ngo</span></a><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>; </span><a = href=3D"mailto:finance.manager@jack.ngo"><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>finance.manag= er@jack.ngo</span></a><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'><br><b>Subjec= t:</b> RE: UNDP GF - AFG - SR 19 - JACK - Introductory letter to UNDP = sub-recipients funded by the Global Fund</span><span = lang=3DEN-GB><o:p></o:p></span></p></div></div><p = class=3DMsoNormal><span lang=3DEN-GB> <o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DEN-GB style=3D'font-family:"Trebuchet = MS",sans-serif;color:#44546A'>Dear Obaid,</span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal><span = lang=3DEN-GB style=3D'font-family:"Trebuchet = MS",sans-serif;color:#44546A'> </span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal><span = lang=3DEN-GB style=3D'font-family:"Trebuchet = MS",sans-serif;color:#44546A'>Many thanks for your swift = confirmation.</span><span lang=3DEN-GB><o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DEN-GB style=3D'font-family:"Trebuchet = MS",sans-serif;color:#44546A'> </span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal><span = lang=3DEN-GB style=3D'font-family:"Trebuchet = MS",sans-serif;color:#44546A'>The audit period stated in the = introductory email is quite standard coming from the Terms of reference, = 1 January to 31 December 2021. However, should your project specifically = starts on October 2021, we will amend the audit period = accordingly.</span><span lang=3DEN-GB><o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DEN-GB style=3D'font-family:"Trebuchet = MS",sans-serif;color:#44546A'><br>We are looking forward to receiving = the pre-audit questionnaire with the transaction listing.</span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal><span = lang=3DEN-GB style=3D'font-family:"Trebuchet = MS",sans-serif;color:#44546A'> </span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal><span = lang=3DEN-GB style=3D'font-family:"Trebuchet = MS",sans-serif;color:#44546A'>Kind regards,</span><span = lang=3DEN-GB><o:p></o:p></span></p><div><p class=3DMsoNormal><span = lang=3DEN-GB style=3D'font-family:"Trebuchet = MS",sans-serif;color:#44546A'>Patia</span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal><b><span = lang=3DEN-GB style=3D'font-family:"Trebuchet = MS",sans-serif;color:#404040'> </span></b><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal><b><span = lang=3DEN-GB style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'>Patia Oum (Ms)</span></b><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal><span = lang=3DEN-GB style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'>Manager</span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal><span = lang=3DEN-GB style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#44546A'>International Institutions and Donor = Assurance</span><span lang=3DEN-GB><o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DEN-GB = style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#C00000'> </span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal><span = lang=3DEN-GB style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'>+33 (0)750 896 059</span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal><s><span = lang=3DEN-GB style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'>+93 (0)793 984 825</span></s><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal><span = lang=3DEN-GB style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040;mso-fareast-language:EN-GB'>Core hours: = 0700 to 1500 (UK time)/0800 to 1600 (CET Time)/1030 to 1830 (Kabul = time)</span><span lang=3DEN-GB><o:p></o:p></span></p></div><p = class=3DMsoNormal><span lang=3DEN-GB style=3D'font-family:"Trebuchet = MS",sans-serif;color:#44546A'> </span><span = lang=3DEN-GB><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><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>From:</span><= /b><span style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'> = </span><a href=3D"mailto:obaid.shahzad@jack.ngo"><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>obaid.shahzad= @jack.ngo</span></a><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'> = <</span><a href=3D"mailto:obaid.shahzad@jack.ngo"><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>obaid.shahzad= @jack.ngo</span></a><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>> = <br><b>Sent:</b> 19 January 2022 00:05<br><b>To:</b> Patia Oum = <</span><a href=3D"mailto:Patia.Oum@bdo.co.uk"><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>Patia.Oum@bdo= .co.uk</span></a><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>><br><b>Cc= :</b> iolanda.fortes <</span><a = href=3D"mailto:iolanda.fortes@undp.org"><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>iolanda.forte= s@undp.org</span></a><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>>; = </span><a href=3D"mailto:akmal.nasrat@undp.org"><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>akmal.nasrat@= undp.org</span></a><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>; </span><a = href=3D"mailto:sadaqat.yaqubi@undp.org"><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>sadaqat.yaqub= i@undp.org</span></a><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>; = 'Mohammadismail Hassanzai' <</span><a = href=3D"mailto:mohammadismail.hassanzai@undp.org"><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>mohammadismai= l.hassanzai@undp.org</span></a><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>>; = 'Mohammad Yousuf Walizada' <</span><a = href=3D"mailto:mohammad.yousuf.walizada@undp.org"><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>mohammad.yous= uf.walizada@undp.org</span></a><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>>; = </span><a href=3D"mailto:takal@jack.ngo"><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>takal@jack.ng= o</span></a><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>; </span><a = href=3D"mailto:nooromari@jack.ngo"><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>nooromari@jac= k.ngo</span></a><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>; 'Dr. Faiq = Sediqi' <</span><a href=3D"mailto:faiq.sediqi@jack.ngo"><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>faiq.sediqi@j= ack.ngo</span></a><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>>; = </span><a href=3D"mailto:sadaqat.qahar@jack.ngo"><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>sadaqat.qahar= @jack.ngo</span></a><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>; </span><a = href=3D"mailto:finance.manager@jack.ngo"><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>finance.manag= er@jack.ngo</span></a><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'><br><b>Subjec= t:</b> FW: UNDP GF - AFG - SR 19 - JACK - Introductory letter to UNDP = sub-recipients funded by the Global Fund</span><span = lang=3DEN-GB><o:p></o:p></span></p></div></div><p = class=3DMsoNormal><span = lang=3DEN-GB> <o:p></o:p></span></p><p><span = style=3D'font-family:"Verdana",sans-serif;color:red'>Attention: This = email originated outside BDO LLP. Please be extra vigilant when opening = attachments or clicking links.</span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal = style=3D'margin-bottom:12.0pt'><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'> </span>= <span lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'= >Dear Mr. Patia, </span><span lang=3DEN-GB><o:p></o:p></span></p><p = class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'= > </span><span lang=3DEN-GB><o:p></o:p></span></p><p = class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'= >Greetings from JACK. </span><span lang=3DEN-GB><o:p></o:p></span></p><p = class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'= > </span><span lang=3DEN-GB><o:p></o:p></span></p><p = class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'= >Thank you for your introductory email. I am hereby confirming our = coordination throughout your assignment and looking forward to have a = call for introduction meeting. Please share your information requisition = that we could arrange all the required information in advance. The = questionnaire will be answered and will share with you back before = deadline. </span><span lang=3DEN-GB><o:p></o:p></span></p><p = class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'= > </span><span lang=3DEN-GB><o:p></o:p></span></p><p = class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'= >I have gone through your email, where I noticed that the review will be = done for period 1 January to 31 December 2021 under heading scope = of audit, though we are only funded for the month of October 2021 by = Global Fund. Could you please clarify your statement?</span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'= > </span><span lang=3DEN-GB><o:p></o:p></span></p><p = class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'= >Again, I am looking forward to work together that we could extend our = coordination during your stay at our premises. </span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'= > </span><span lang=3DEN-GB><o:p></o:p></span></p><p = class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'= >With Thanks </span><span lang=3DEN-GB><o:p></o:p></span></p><p = class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'= > </span><span lang=3DEN-GB><o:p></o:p></span></p><p = class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'= >Obaid Shahzad </span><span lang=3DEN-GB><o:p></o:p></span></p><p = class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'= >Operation Director </span><span lang=3DEN-GB><o:p></o:p></span></p><p = class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'= >JACK </span><span lang=3DEN-GB><o:p></o:p></span></p><p = class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'= >0788918088</span><span lang=3DEN-GB><o:p></o:p></span></p><p = class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'= > </span><span lang=3DEN-GB><o:p></o:p></span></p><p = class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'= > </span><span lang=3DEN-GB><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><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>From:</span><= /b><span style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'> = </span><a href=3D"mailto:nooromari@jack.ngo"><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>nooromari@jac= k.ngo</span></a><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'> [</span><a = href=3D"mailto:nooromari@jack.ngo"><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>mailto:noorom= ari@jack.ngo</span></a><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>] = <br><b>Sent:</b> Tuesday, January 18, 2022 4:48 PM<br><b>To:</b> = </span><a href=3D"mailto:obaid.shahzad@jack.ngo"><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>obaid.shahzad= @jack.ngo</span></a><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'><br><b>Subjec= t:</b> FW: UNDP GF - AFG - SR 19 - JACK - Introductory letter to UNDP = sub-recipients funded by the Global Fund</span><span = lang=3DEN-GB><o:p></o:p></span></p></div></div><p = class=3DMsoNormal> <span lang=3DEN-GB><o:p></o:p></span></p><p = class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'= >FYI AND CONFIRMATION</span><span lang=3DEN-GB><o:p></o:p></span></p><p = class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'= > </span><span lang=3DEN-GB><o:p></o:p></span></p><div><p = class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'= >With Best Regards,</span><span lang=3DEN-GB><o:p></o:p></span></p><p = class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'= > </span><span lang=3DEN-GB><o:p></o:p></span></p><p = class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'= ><img border=3D0 width=3D49 height=3D38 id=3D"Picture_x0020_1" = src=3D"cid:image006.jpg@01D81DAD.D51AF110"></span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal><b><span = style=3D'font-size:8.0pt;font-family:"Arial",sans-serif;color:#3615FB'>&n= bsp; &nb= sp; </span></b><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal><b><span = style=3D'font-size:12.0pt;font-family:"Segoe = UI",sans-serif;color:#548DD4'>Noor Agha Omari=E2=80=9D = </span></b><b><span style=3D'font-size:7.0pt;font-family:"Segoe = UI",sans-serif;color:#548DD4'>MBA</span></b><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal><b><span = style=3D'font-size:8.0pt;font-family:"Segoe = UI",sans-serif;color:#548DD4'>General Direcotor</span></b><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal><b><span = style=3D'font-size:8.0pt;font-family:"Segoe = UI",sans-serif;color:#548DD4'>Just for Afghan Capacity and = Knowledge</span></b><span dir=3DRTL></span><span = dir=3DRTL></span><b><span lang=3DFA dir=3DRTL = style=3D'font-size:8.0pt;font-family:"Segoe = UI",sans-serif;color:#548DD4'><span dir=3DRTL></span><span = dir=3DRTL></span> = =D8=A8=D9=84=D9=86=D8=AF =D8=A8=D8=B1=D8=AF=D9=86 = =D8=B3=D8=B7=D8=AD =D8=AF=D8=A7=D9=86=D8=B4 =D9=88 = =D8=AA=D9=88=D8=A7=D9=86=D9=85=D9=86=D8=AF=DB=8C = =D8=A7=D9=81=D8=BA=D8=A7=D9=86=D9=87=D8=A7 (=D8=AC=DA=A9) = </span></b><span lang=3DEN-GB><o:p></o:p></span></p><p = class=3DMsoNormal><b><span style=3D'font-size:9.0pt;font-family:"Segoe = UI",sans-serif;color:#548DD4'>Address</span></b><b><span = style=3D'font-family:"Segoe = UI",sans-serif;color:#548DD4'>:</span></b><span = style=3D'font-family:"Segoe UI",sans-serif;color:#548DD4'> First Street = of Karta-e-Chahar, Kabul Afghanistan </span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal><span = style=3D'font-family:"Segoe UI",sans-serif;color:#548DD4'>Behind AWCC = Main Office, House # 08</span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal><b><span = style=3D'font-family:"Segoe = UI",sans-serif;color:#548DD4'>Ph</span></b><span = style=3D'font-family:"Segoe UI",sans-serif;color:#548DD4'>: +93 +93(0) = 787646888 </span><span lang=3DEN-GB><o:p></o:p></span></p><p = class=3DMsoNormal><b><span style=3D'font-family:"Segoe = UI",sans-serif;color:#548DD4'>Email</span></b><span = style=3D'font-family:"Segoe UI",sans-serif;color:#548DD4'>: </span><a = href=3D"mailto:nooromari@jack.ngo"><span style=3D'font-family:"Segoe = UI",sans-serif'>nooromari@jack.ngo</span></a><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal><b><span = style=3D'font-size:9.0pt;font-family:"Segoe = UI",sans-serif;color:#548DD4'>Website</span></b><span = style=3D'font-size:9.0pt;font-family:"Segoe = UI",sans-serif;color:#548DD4'>:</span><a = href=3D"http://www.jack.ngo"><span = style=3D'font-size:9.0pt;font-family:"Segoe = UI",sans-serif'>www.jack.ngo</span></a><u><span = style=3D'font-size:9.0pt;font-family:"Segoe = UI",sans-serif;color:#548DD4'> </span></u><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'= >=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D= =3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D= =3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D= =3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D= =3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D= =3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D= =3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D</span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal><span = style=3D'font-size:8.0pt;font-family:"Segoe = UI",sans-serif;color:#1F497D;background:white'>This e-mail and any files = transmitted with it may contain privileged or confidential information. = It is solely for use by the individual for whom it is intended, even if = addressed incorrectly. If you received this e-mail in error, please = notify the sender; do not disclose copy, distribute, or take any action = in reliance on the contents of this information; and delete it from your = system. Any other use of this e-mail is prohibited. The views expressed = herein are those of the author and do not necessarily reflect the views = or policies of jack (Afghanistan). Electronic transmissions may be = recorded and monitored.</span><b><span = style=3D'font-size:8.0pt;font-family:"Segoe = UI",sans-serif;color:red;background:white'>For Verification Please Read = the Barcode Reader. </span></b><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal><img border=3D0 = width=3D92 height=3D92 id=3D"Picture_x0020_2" = src=3D"cid:image007.jpg@01D81DAD.D51AF110" alt=3D"jack smart = code"><b><span style=3D'font-size:8.0pt;font-family:"Segoe = UI",sans-serif;color:red;background:white'> </span></b><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal><span = style=3D'font-size:24.0pt;font-family:Webdings;color:green'>P</span><b><s= pan = style=3D'font-size:7.5pt;font-family:"Arial",sans-serif;color:green'> = </span></b><span = style=3D'font-size:7.5pt;font-family:"Arial",sans-serif;color:green'>Ever= y 3000 sheets of paper costs us a tree. Please don't print this e-mail = unless you really need to</span><span = lang=3DEN-GB><o:p></o:p></span></p></div><p class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'= > </span><span lang=3DEN-GB><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><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>From:</span><= /b><span style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'> = Patia Oum [</span><a href=3D"mailto:Patia.Oum@bdo.co.uk"><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>mailto:Patia.= Oum@bdo.co.uk</span></a><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>] = <br><b>Sent:</b> Tuesday, January 18, 2022 2:17 PM<br><b>To:</b> = </span><a href=3D"mailto:nooromari@jack.ngo"><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>nooromari@jac= k.ngo</span></a><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'><br><b>Cc:</b= > iolanda.fortes; noorullah.khyber; abdulmalik.hatam; </span><a = href=3D"mailto:akmal.nasrat@undp.org"><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>akmal.nasrat@= undp.org</span></a><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>; </span><a = href=3D"mailto:sadaqat.yaqubi@undp.org"><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>sadaqat.yaqub= i@undp.org</span></a><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>; </span><a = href=3D"mailto:mohammadismail.hassanzai@undp.org"><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>mohammadismai= l.hassanzai@undp.org</span></a><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>; </span><a = href=3D"mailto:mohammad.yousuf.walizada@undp.org"><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>mohammad.yous= uf.walizada@undp.org</span></a><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>; Albano = Patrocinio; Farid Ahmad Noori<br><b>Subject:</b> UNDP GF - AFG - SR 19 - = JACK - Introductory letter to UNDP sub-recipients funded by the Global = Fund</span><span lang=3DEN-GB><o:p></o:p></span></p></div></div><p = class=3DMsoNormal> <span lang=3DEN-GB><o:p></o:p></span></p><p = class=3DMsoNormal style=3D'text-align:justify'><span = style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'>Dear Sir / Madam, </span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal = style=3D'text-align:justify'><span = style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'> </span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal = style=3D'text-align:justify'><span = style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'>We are happy to introduce BDO to you and = we look forward to working with you on the upcoming financial and = systems audit. </span><span lang=3DEN-GB><o:p></o:p></span></p><p = class=3DMsoNormal style=3D'text-align:justify'><span = style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'> </span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal = style=3D'text-align:justify'><span = style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'>This letter is to confirm our = understanding of the terms and objectives of our engagement as auditors = and the nature and limitations of the services we will = provide.</span><span lang=3DEN-GB><o:p></o:p></span></p><p = class=3DMsoNormal style=3D'text-align:justify'><span = style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'> </span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal = style=3D'text-align:justify'><b><span = style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'>1. SCOPE</span></b><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal = style=3D'text-align:justify'><span = style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'> </span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal = style=3D'text-align:justify'><span = style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'>We will conduct an audit of all activities = and expenditures ultimately financed from Global Fund resources paid = through UNDP Sub-Recipients (SRs) such as yourselves. The activities and = expenditure subject to audit were implemented by your organization for = the financial period 1 January to 31 December 2021.</span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal = style=3D'text-align:justify'><span = style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'> </span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal = style=3D'text-align:justify'><span = style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'>The audit scope is established in = accordance with the International Standard on Auditing (ISA) 200. The = audit of an SR addresses financial, accounting, internal control and = reporting aspects, and includes direct payments made by UNDP on behalf = of the SR. Thus the audit aims to verify that:</span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal = style=3D'margin-left:.5in;text-align:justify'><span = style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'> </span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal = style=3D'mso-margin-top-alt:0in;margin-right:.65in;margin-bottom:0in;marg= in-left:1.0in;margin-bottom:.0001pt;text-align:justify;text-indent:-.5in'= ><span style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'>(a) &nbs= p; The Financial forms and requests (quarterly financial reports = and direct payment requests) are accurately presented;</span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal = style=3D'mso-margin-top-alt:0in;margin-right:.65in;margin-bottom:0in;marg= in-left:1.0in;margin-bottom:.0001pt;text-align:justify;text-indent:-.5in'= ><span style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'>(b) &nbs= p; Disbursements are made in accordance with applicable procedures for = the activities covered under the budget of the SR agreement and any = budget revisions;</span><span lang=3DEN-GB><o:p></o:p></span></p><p = class=3DMsoNormal = style=3D'mso-margin-top-alt:0in;margin-right:.65in;margin-bottom:0in;marg= in-left:.5in;margin-bottom:.0001pt;text-align:justify'><span = style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'>(c) &nbs= p; There is adequate supporting documentation/evidence for the = expenditures;</span><span lang=3DEN-GB><o:p></o:p></span></p><p = class=3DMsoNormal = style=3D'mso-margin-top-alt:0in;margin-right:.65in;margin-bottom:0in;marg= in-left:1.0in;margin-bottom:.0001pt;text-align:justify;text-indent:-.5in'= ><span style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'>(d) &nbs= p; The cash balance as per the SR=E2=80=99s records agrees with the UNDP = office=E2=80=99s records in Atlas and there is an accurate = reconciliation between these two balances, and the balance of unspent = funds as per the final quarterly report;</span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal = style=3D'mso-margin-top-alt:0in;margin-right:.65in;margin-bottom:0in;marg= in-left:1.0in;margin-bottom:.0001pt;text-align:justify;text-indent:-.5in'= ><span style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'>(e) &nbs= p; Monitoring and reporting of activities and the progress towards = expected results are undertaken and followed up as planned;</span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal = style=3D'mso-margin-top-alt:0in;margin-right:.65in;margin-bottom:0in;marg= in-left:1.0in;margin-bottom:.0001pt;text-align:justify;text-indent:-.5in'= ><span style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'>(f) &nbs= p; The financial and operational information maintained by the SR = is accurate and reliable; </span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal = style=3D'mso-margin-top-alt:0in;margin-right:.65in;margin-bottom:0in;marg= in-left:70.9pt;margin-bottom:.0001pt;text-align:justify;text-indent:-35.4= 5pt'><span style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'>(g) &nbs= p; The SR has been effective and efficient in carrying out = activities agreed in the SR agreement;</span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal = style=3D'mso-margin-top-alt:0in;margin-right:.65in;margin-bottom:0in;marg= in-left:70.9pt;margin-bottom:.0001pt;text-align:justify;text-indent:-35.4= 5pt'><span style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'>(h) &nbs= p; Sufficient measures have been taken to safeguard assets procured with = funding provided by UNDP;</span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal = style=3D'mso-margin-top-alt:0in;margin-right:.65in;margin-bottom:0in;marg= in-left:70.9pt;margin-bottom:.0001pt;text-align:justify;text-indent:-35.4= 5pt'><span style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'>(i) &nbs= p; Applicable laws, regulations and rules, policies, procedures = and the SR Grant Agreement have been complied with; and</span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal = style=3D'mso-margin-top-alt:0in;margin-right:.65in;margin-bottom:0in;marg= in-left:1.0in;margin-bottom:.0001pt;text-align:justify;text-indent:-.5in'= ><span style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'>(j) &nbs= p; Satisfactory measures have been taken by the SR and the UNDP = country office to comply with the recommendations of prior audits, in = accordance with the agreed follow-up action plan.</span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal = style=3D'margin-right:.65in;text-align:justify'><span = style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'> </span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal = style=3D'text-align:justify;text-autospace:none'><span = style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'>To this effect, the audit will include the = review of work plans, progress reports, SR resources, SR budgets, SR = expenditure, SR delivery, recruitment, operational and financial closing = of SR activities (if applicable) and disposal or transfer of = assets.</span><span lang=3DEN-GB><o:p></o:p></span></p><p = class=3DMsoNormal style=3D'text-align:justify'><span = style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'> </span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal = style=3D'text-align:justify'><span = style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'>An audit in accordance with ISAs is = conducted on the premise that management and, where appropriate, those = charged with governance have acknowledged and understand that they have = responsibility:</span><span lang=3DEN-GB><o:p></o:p></span></p><p = class=3DMsoNormal style=3D'text-align:justify'><span = style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'> </span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal = style=3D'mso-margin-top-alt:0in;margin-right:.65in;margin-bottom:0in;marg= in-left:1.0in;margin-bottom:.0001pt;text-align:justify;text-indent:-.5in'= ><span style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'>(a) = For the preparation of the financial statements in accordance with the = applicable financial reporting framework, including where relevant their = fair presentation;</span><span lang=3DEN-GB><o:p></o:p></span></p><p = class=3DMsoNormal style=3D'margin-right:.65in;text-align:justify'><span = style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'> </span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal = style=3D'mso-margin-top-alt:0in;margin-right:.65in;margin-bottom:0in;marg= in-left:1.0in;margin-bottom:.0001pt;text-align:justify;text-indent:-.5in'= ><span style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'>(b) = For setting up appropriate internal controls to enable the preparation = of financial statements that are free from material misstatement, = whether due to fraud or error; and</span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal = style=3D'text-align:justify'><span = style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'> &= nbsp; </span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal = style=3D'text-align:justify;text-indent:.5in'><span = style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'>(c) = To provide the auditor = with:</span><span lang=3DEN-GB><o:p></o:p></span></p><p = class=3DMsoNormal style=3D'text-align:justify'><span = style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'> </span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal = style=3D'mso-margin-top-alt:0in;margin-right:.65in;margin-bottom:0in;marg= in-left:1.0in;margin-bottom:.0001pt;text-align:justify'><span = style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'>(i) Access to all information of which = management and, where appropriate, those charged with governance are = aware that is relevant to the preparation of the financial statements = such as records, documentation and other matters;</span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal = style=3D'margin-right:.65in;text-align:justify'><span = style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'> </span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal = style=3D'mso-margin-top-alt:0in;margin-right:.65in;margin-bottom:0in;marg= in-left:1.0in;margin-bottom:.0001pt;text-align:justify'><span = style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'>(ii) Additional information that the = auditor may request from management and, where appropriate, those = charged with governance for the purpose of the audit; and</span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal = style=3D'mso-margin-top-alt:0in;margin-right:.65in;margin-bottom:0in;marg= in-left:1.0in;margin-bottom:.0001pt;text-align:justify'><span = style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'>(iii) Unrestricted access to persons = within the entity from whom the auditor determines it necessary to = obtain audit evidence.</span><span lang=3DEN-GB><o:p></o:p></span></p><p = class=3DMsoNormal style=3D'text-align:justify'><span = style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'> </span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal = style=3D'text-align:justify'><span = style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'>When carrying out the engagement, we will = display integrity, objectivity, professional competence and due care, = confidentiality and professional behavior as required by Paragraph A 15 = of ISA 200.</span><span lang=3DEN-GB><o:p></o:p></span></p><p = class=3DMsoNormal style=3D'text-align:justify'><span = style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'> </span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal = style=3D'text-align:justify'><b><span = style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'>2. OBJECTIVE </span></b><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal = style=3D'text-align:justify'><span = style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'> </span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal = style=3D'text-align:justify;text-autospace:none'><span = style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'>The overall objective of the SR audit is = to provide assurance to UNDP senior management and the Global Fund that = resources are being used effectively and efficiently for the purposes = intended and in accordance with the Grant Agreement between UNDP and the = Global Fund. UNDP provides copies of the SR audit reports to the Global = Fund. </span><span lang=3DEN-GB><o:p></o:p></span></p><p = class=3DMsoNormal style=3D'text-align:justify'><span = style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'> </span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal = style=3D'text-align:justify'><span = style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'>The objectives of our audit are = to:</span><span lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal = style=3D'text-align:justify'><span = style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'> </span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal = style=3D'margin-left:70.9pt;text-align:justify;text-indent:-35.45pt;text-= autospace:none'><span style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'>(a) = Express an opinion on whether the statement of expenditure (CDR) = presents fairly the expenditure incurred by the audited SR from 1 = January to 31 December 2021 in accordance with UNDP accounting policies = and that the expenditures incurred were: (i) in conformity with the = approved budget; (ii) for the approved purposes of the SR agreement; = (iii) in compliance with the relevant regulations and rules, policies = and procedures of UNDP; and (iv) supported by properly approved vouchers = and other supporting documents;</span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal = style=3D'margin-left:70.9pt;text-align:justify;text-indent:-35.45pt;text-= autospace:none'><span style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'> </span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal = style=3D'margin-left:70.9pt;text-align:justify;text-indent:-35.45pt;text-= autospace:none'><span style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'>(b) &nbs= p; Express an opinion on whether the statement of cash position held by = the audited SR presents fairly the cash and bank balance of the = Sub-recipient as at 31 December 2021. Note that this requirement only = arises where a dedicated bank account for the audited SR activities has = been established;</span><span lang=3DEN-GB><o:p></o:p></span></p><p = class=3DMsoNormal style=3D'text-align:justify'><span = style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'> </span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal = style=3D'margin-left:70.9pt;text-align:justify;text-indent:-35.45pt;text-= autospace:none'><span style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040;mso-fareast-language:EN-GB'>(</span><span = style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'>c) = Express an opinion on whether = the statement of assets and equipment present fairly the balance of = inventory of the SR as at 31 December 2021. This statement must include = all assets and equipment available as at 31 December 2021 and not only = those purchased in a given period; and</span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal = style=3D'text-align:justify'><span = style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'> </span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal = style=3D'margin-left:70.9pt;text-indent:-35.45pt;text-autospace:none'><sp= an style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'>(d) = Assess and express an opinion on the SR=E2=80=99s internal controls and = systems. </span><span lang=3DEN-GB><o:p></o:p></span></p><p = class=3DMsoNormal style=3D'margin-right:.65in;text-align:justify'><span = style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'> </span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal = style=3D'margin-right:.65pt;text-align:justify'><span = style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'>As part of our audit, we will also issue a = long form Management letter that lists the internal control weaknesses = identified and the audit recommendations to address them, covering the = following topics:</span><span lang=3DEN-GB><o:p></o:p></span></p><p = class=3DMsoNormal style=3D'margin-right:.65pt;text-align:justify'><span = style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'> </span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal = style=3D'mso-margin-top-alt:0in;margin-right:50.25pt;margin-bottom:0in;ma= rgin-left:1.0in;margin-bottom:.0001pt;text-align:justify;text-indent:-.5i= n;punctuation-wrap:simple;text-autospace:none;vertical-align:baseline'><s= pan style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'>1)  = ; Organization and staffing;</span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal = style=3D'margin-left:1.0in;text-align:justify;text-indent:-.5in;punctuati= on-wrap:simple;text-autospace:none;vertical-align:baseline'><span = style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'>2)  = ; SR activities management;</span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal = style=3D'mso-margin-top-alt:0in;margin-right:50.25pt;margin-bottom:0in;ma= rgin-left:1.0in;margin-bottom:.0001pt;text-align:justify;text-indent:-.5i= n;punctuation-wrap:simple;text-autospace:none;vertical-align:baseline'><s= pan style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'>3)  = ; Review of SR activities=E2=80=99 progress;</span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal = style=3D'mso-margin-top-alt:0in;margin-right:50.25pt;margin-bottom:0in;ma= rgin-left:1.0in;margin-bottom:.0001pt;text-align:justify;text-indent:-.5i= n;punctuation-wrap:simple;text-autospace:none;vertical-align:baseline'><s= pan style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'>4)  = ; Human resources;</span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal = style=3D'mso-margin-top-alt:0in;margin-right:50.25pt;margin-bottom:0in;ma= rgin-left:1.0in;margin-bottom:.0001pt;text-align:justify;text-indent:-.5i= n;punctuation-wrap:simple;text-autospace:none;vertical-align:baseline'><s= pan style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'>5)  = ; Finance;</span><span lang=3DEN-GB><o:p></o:p></span></p><p = class=3DMsoNormal = style=3D'mso-margin-top-alt:0in;margin-right:50.25pt;margin-bottom:0in;ma= rgin-left:1.0in;margin-bottom:.0001pt;text-align:justify;text-indent:-.5i= n;punctuation-wrap:simple;text-autospace:none;vertical-align:baseline'><s= pan style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'>6)  = ; Cash management;</span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal = style=3D'mso-margin-top-alt:0in;margin-right:50.25pt;margin-bottom:0in;ma= rgin-left:1.0in;margin-bottom:.0001pt;text-align:justify;text-indent:-.5i= n;punctuation-wrap:simple;text-autospace:none;vertical-align:baseline'><s= pan style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'>7)  = ; Procurement;</span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal = style=3D'mso-margin-top-alt:0in;margin-right:50.25pt;margin-bottom:0in;ma= rgin-left:1.0in;margin-bottom:.0001pt;text-align:justify;text-indent:-.5i= n;punctuation-wrap:simple;text-autospace:none;vertical-align:baseline'><s= pan style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'>8) = Asset/inventory = management;</span><span lang=3DEN-GB><o:p></o:p></span></p><p = class=3DMsoNormal = style=3D'mso-margin-top-alt:0in;margin-right:50.25pt;margin-bottom:0in;ma= rgin-left:1.0in;margin-bottom:.0001pt;text-align:justify;text-indent:-.5i= n;punctuation-wrap:simple;text-autospace:none;vertical-align:baseline'><s= pan style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'>9)  = ; Warehouse management and the distribution system of = pharmaceutical and non-pharmaceutical drugs; </span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal = style=3D'mso-margin-top-alt:0in;margin-right:50.25pt;margin-bottom:0in;ma= rgin-left:1.0in;margin-bottom:.0001pt;text-align:justify;text-indent:-.5i= n;punctuation-wrap:simple;text-autospace:none;vertical-align:baseline'><s= pan style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'>10) &nbs= p; Information systems;</span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal = style=3D'mso-margin-top-alt:0in;margin-right:50.25pt;margin-bottom:0in;ma= rgin-left:1.0in;margin-bottom:.0001pt;text-align:justify;text-indent:-.5i= n;punctuation-wrap:simple;text-autospace:none;vertical-align:baseline'><s= pan style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'>11) &nbs= p; General administration:</span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal = style=3D'mso-margin-top-alt:0in;margin-right:50.25pt;margin-bottom:0in;ma= rgin-left:1.0in;margin-bottom:.0001pt;text-align:justify;text-indent:-.5i= n;punctuation-wrap:simple;text-autospace:none;vertical-align:baseline'><s= pan style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'>12) &nbs= p; Follow-up on previous audits</span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal = style=3D'text-align:justify'><span = style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'> </span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal = style=3D'text-align:justify'><span = style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'>We will conduct our audit in accordance = with International Standards on Auditing. Those Standards require that = we plan and perform the audit to obtain reasonable assurance about = whether the financial forms are free of material misstatement. Our audit = will include examining on a test basis, evidence supporting the = accounting records and their related supporting documentation and our = consideration of other supporting evidence as deemed necessary in the = circumstances.</span><span lang=3DEN-GB><o:p></o:p></span></p><p = class=3DMsoNormal style=3D'text-align:justify'><span = style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'> </span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal = style=3D'text-align:justify'><span = style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'>If our opinion is other than unmodified, = we will discuss the reasons with you in advance. If, for any = reason, we are unable to complete the audit or are unable to form or = have not formed an opinion, we may decline to express an opinion or to = issue a report as a result of this engagement.</span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal = style=3D'text-align:justify'><span = style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'> </span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal = style=3D'text-align:justify'><span = style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'>Our procedures will include tests of = documentary evidence supporting the transactions recorded in the = financial forms and tests of the physical existence of = inventories. At the conclusion of our audit, we may require = certain written representations from you about the financial forms and = related matters.</span><span lang=3DEN-GB><o:p></o:p></span></p><p = class=3DMsoNormal style=3D'text-align:justify'><span = style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'> </span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal = style=3D'text-align:justify'><span = style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'>Because an audit is designed to provide = reasonable, but not absolute, assurance and because we will not perform = a detailed examination of all transactions, there is a risk that = material errors, fraud, or illegal acts, may exist and not be detected = by us. In addition, an audit is not designed to detect immaterial = errors, fraud, or other illegal acts that do not have a direct effect on = the financial statements. Our engagement, therefore, cannot be relied = upon to disclose errors, fraud, or other illegal acts that may exist. = However, we will inform you of any material errors that come to our = attention and any fraud that comes to our attention. We will also inform = you of any other illegal acts that come to our attention, unless clearly = inconsequential. Our responsibility as an auditor is limited to the = period covered by our audit and does not extend to any later periods of = which we are not engaged as auditors.</span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal = style=3D'text-align:justify'><span = style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'> </span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal = style=3D'text-align:justify'><span = style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'>Our audit will include obtaining an = understanding of your internal controls sufficient to plan the audit and = to determine the nature, timing, and extent of audit procedures to be = performed. We will report any significant deficiencies or material = weaknesses in your internal controls as part of this audit. = </span><span lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal = style=3D'text-align:justify'><span = style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'> </span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal = style=3D'margin-bottom:12.0pt;text-align:justify'><span = style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'>You are responsible for adopting sound = accounting policies, for maintaining an adequate and efficient = accounting system, for safeguarding assets, for authorizing = transactions, for retaining supporting documentation for those = transactions, and for devising a system of internal controls that will, = among other things, help assure the preparation of proper financial = statements. You are also responsible for adjusting the financial = statements to correct material misstatements. </span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal = style=3D'text-align:justify'><span = style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'>You are responsible for the design and = implementation of programs and controls to prevent and detect fraud, and = for informing us about all known or suspected fraud affecting the = Project involving (a) management (b) employees who have significant = roles in internal control, and (c) others where the fraud could have a = material effect on the financial statements. In addition, you are = responsible for identifying and ensuring that the entity complies with = applicable laws and regulations.</span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal = style=3D'text-align:justify'><span = style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'> </span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal = style=3D'text-align:justify'><span = style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'>You are responsible for making all = financial records and related information available to us and for the = accuracy and completeness of that information. </span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal = style=3D'text-align:justify'><span = style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'> </span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoHeader = style=3D'text-align:justify'><b><span = style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'>3. TIMETABLE FOR THE AUDIT = FIELDWORK</span></b><span lang=3DEN-GB><o:p></o:p></span></p><p = class=3DMsoHeader style=3D'text-align:justify'><span = style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'> </span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoHeader = style=3D'text-align:justify'><span = style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'>Our audit field visit to your offices will = take place starting from 8 February 2022 for 5 days. We will contact you = in due course to arrange the date and time of the audit opening = meeting.</span><span lang=3DEN-GB><o:p></o:p></span></p><p = class=3DMsoHeader style=3D'text-align:justify'><span = style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'> </span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoHeader = style=3D'text-align:justify'><b><span = style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'>4. PRE-AUDIT QUESTIONNAIRE</span></b><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoHeader = style=3D'text-align:justify'><span = style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'> </span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoHeader = style=3D'text-align:justify'><span = style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'>We attach a =E2=80=98SR Pre-audit = Questionnaire=E2=80=99 which will help us understand the key points = about your organization before we arrive and help ensure a smooth audit = process. We would appreciate if you would complete the questionnaire and = return to us along with the transaction listing in excel format by 23 = January 2022.</span><span lang=3DEN-GB><o:p></o:p></span></p><p = class=3DMsoHeader style=3D'text-align:justify'><span = style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'> </span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoHeader = style=3D'text-align:justify'><b><span = style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'>5. REPORTING</span></b><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoHeader = style=3D'text-align:justify'><b><span = style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'> </span></b><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoHeader = style=3D'text-align:justify'><span = style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'>We will present our audit findings to you = in a meeting at the end of our audit field visit. We will request your = responses to our findings and we will incorporate your responses in our = audit report.</span><span lang=3DEN-GB><o:p></o:p></span></p><p = class=3DMsoHeader style=3D'text-align:justify'><span = style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'> </span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoHeader = style=3D'text-align:justify'><span = style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'>We will submit our report directly to the = UNDP Headquarters.</span><span lang=3DEN-GB><o:p></o:p></span></p><p = class=3DMsoNormal style=3D'text-align:justify'><span = style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'> </span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal = style=3D'text-align:justify'><span = style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'>Yours sincerely,</span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal = style=3D'text-align:justify'><span = style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'> </span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal = style=3D'text-align:justify'><span = style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'> </span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal><span = style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'>Patia</span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal><b><span = style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'> </span></b><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal><b><span = style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'>Patia Oum (Ms)</span></b><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal><span = style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'>UNDP Global Fund Audit Manager - = Afghanistan</span><span lang=3DEN-GB><o:p></o:p></span></p><p = class=3DMsoNormal><span style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#ED1A3B'>International Institutions and Donor = Assurance</span><span lang=3DEN-GB><o:p></o:p></span></p><p = class=3DMsoNormal><span style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'>Pronouns: she, her</span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal><s><span = style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'>+44 (0)20 7486 5888 </span></s><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal><span = style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'>+33 (0)750 896 059</span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal><s><span = style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'>+93 (0)793 984 825</span></s><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal><a = href=3D"mailto:patia.oum@bdo.co.uk"><span = style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#ED1A3B'>patia.oum@bdo.co.uk</span></a><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal><span = style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040;mso-fareast-language:EN-GB'>Core hours: = 0700 to 1500 (UK time)/0800 to 1600 (CET Time)/1030 to 1830 (Kabul = time)</span><span lang=3DEN-GB><o:p></o:p></span></p><p = class=3DMsoNormal><span style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:red'> </span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal><span = style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'>For and on behalf of BDO LLP</span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal><span = style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'>55 Baker Street</span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal><span = style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'>London W1U 7EU</span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal><span = style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'>UNITED KINGDOM</span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal><span = style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#404040'>+44 (0)20 7486 5888</span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal><a = href=3D"http://www.bdo.co.uk/"><span = style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#ED1A3B'>www.bdo.co.uk</span></a><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal = style=3D'text-align:justify'><span = style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif'> </span><span lang=3DEN-GB><o:p></o:p></span></p><p = class=3DMsoNormal><span style=3D'font-family:"Trebuchet = MS",sans-serif'> </span><span = lang=3DEN-GB><o:p></o:p></span></p><table class=3DMsoNormalTable = border=3D0 cellspacing=3D0 cellpadding=3D0 align=3Dleft = style=3D'border-collapse:collapse;margin-left:-2.25pt;margin-right:-2.25p= t;max-width:600.0pt;opacity: 1'><tr><td valign=3Dtop = style=3D'background:white;padding:0in 0in 0in 0in'><div = align=3Dcenter><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 = cellpadding=3D0 = style=3D'border-collapse:collapse;max-width:600.0pt'><tr><td = style=3D'padding:0in 0in 0in 0in'><div align=3Dcenter><table = class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0 = style=3D'border-collapse:collapse;max-width:600.0pt'><tr><td = style=3D'padding:0in 0in 0in 0in'><div class=3DMsoNormal align=3Dcenter = style=3D'text-align:center;line-height:13.5pt;mso-element:frame;mso-eleme= nt-wrap:around;mso-element-anchor-vertical:paragraph;mso-element-anchor-h= orizontal:column;mso-height-rule:exactly'><span = style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#5E4F4A'><hr size=3D1 width=3D"100%" = align=3Dcenter></span></div><p class=3DMsoNormal = style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;line-height:1= 3.5pt;mso-element:frame;mso-element-wrap:around;mso-element-anchor-vertic= al:paragraph;mso-element-anchor-horizontal:column;mso-height-rule:exactly= '><a = href=3D"https://www.bdo.co.uk/en-gb/rethink?utm_source=3Demail&utm_me= dium=3Dfooter&utm_campaign=3DRethink" target=3D"_blank"><span = style=3D'font-size:9.0pt;font-family:"inherit\!important";color:#ED1A3B'>= View our Rethink hub</span></a><span = style=3D'font-size:9.0pt;font-family:"inherit\!important";color:#5E4F4A'>= for the latest information on how we can help you and your = business.</span><o:p></o:p></p><p class=3DMsoNormal = style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;line-height:1= 3.5pt;mso-element:frame;mso-element-wrap:around;mso-element-anchor-vertic= al:paragraph;mso-element-anchor-horizontal:column;mso-height-rule:exactly= '><span = style=3D'font-size:9.0pt;font-family:"inherit\!important";color:#5E4F4A'>= In line with the Government=E2=80=99s current guidance, we are = encouraging BDO employees to work from home and our offices will remain = open for those who have a personal need to work from the office. Our = offices will continue to follow the Government=E2=80=99s = =E2=80=98Working Safely=E2=80=99 guidelines. Whether our staff are = office-based or working from home, we are fully equipped and have the = technology in place to access our systems securely. Please do not visit = our offices unless you have a confirmed appointment with a BDO = employee.</span><o:p></o:p></p><div class=3DMsoNormal align=3Dcenter = style=3D'text-align:center;line-height:13.5pt;mso-element:frame;mso-eleme= nt-wrap:around;mso-element-anchor-vertical:paragraph;mso-element-anchor-h= orizontal:column;mso-height-rule:exactly'><span = style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#5E4F4A'><hr size=3D1 width=3D"100%" = align=3Dcenter></span></div><p class=3DMsoNormal = style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;line-height:1= 3.5pt;mso-element:frame;mso-element-wrap:around;mso-element-anchor-vertic= al:paragraph;mso-element-anchor-horizontal:column;mso-height-rule:exactly= '><a = href=3D"https://www.bdo.co.uk/en-gb/brand/ideas?utm_source=3Dfooter&u= tm_medium=3Demail&utm_campaign=3Dbrand" target=3D"_blank"><span = style=3D'font-size:9.0pt;font-family:"inherit\!important";color:#ED1A3B'>= IDEAS</span></a><span = style=3D'font-size:9.0pt;font-family:"inherit\!important";color:#5E4F4A'>= | </span><a = href=3D"https://www.bdo.co.uk/en-gb/people?utm_source=3Dfooter&utm_me= dium=3Demail&utm_campaign=3Dbrand" target=3D"_blank"><span = style=3D'font-size:9.0pt;font-family:"inherit\!important";color:#ED1A3B'>= PEOPLE</span></a><span = style=3D'font-size:9.0pt;font-family:"inherit\!important";color:#5E4F4A'>= | </span><a = href=3D"https://www.bdo.co.uk/en-gb/trust?utm_source=3Dfooter&utm_med= ium=3Demail&utm_campaign=3Dbrand" target=3D"_blank"><span = style=3D'font-size:9.0pt;font-family:"inherit\!important";color:#ED1A3B'>= TRUST</span></a><span = style=3D'font-size:9.0pt;font-family:"inherit\!important";color:#5E4F4A'>= . </span><o:p></o:p></p><div class=3DMsoNormal align=3Dcenter = style=3D'text-align:center;line-height:13.5pt;mso-element:frame;mso-eleme= nt-wrap:around;mso-element-anchor-vertical:paragraph;mso-element-anchor-h= orizontal:column;mso-height-rule:exactly'><span = style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#5E4F4A'><hr size=3D1 width=3D"100%" = align=3Dcenter></span></div><p class=3DMsoNormal = style=3D'line-height:13.5pt;mso-element:frame;mso-element-wrap:around;mso= -element-anchor-vertical:paragraph;mso-element-anchor-horizontal:column;m= so-height-rule:exactly'><span = style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#5E4F4A'>Follow us on </span><a = href=3D"https://twitter.com/bdoaccountant" target=3D"_blank"><span = style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#ED1A3B'>Twitter</span></a><span = style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#5E4F4A'>, </span><a = href=3D"https://www.linkedin.com/company/bdo-llp/" = target=3D"_blank"><span style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#ED1A3B'>LinkedIn</span></a><span = style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#5E4F4A'> and </span><a = href=3D"https://www.instagram.com/bdo_uk/?hl=3Den" = target=3D"_blank"><span style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#ED1A3B'>Instagram.</span></a><span = style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#5E4F4A'> Find out more </span><a = href=3D"https://www.bdo.co.uk/en-gb/about/?utm_source=3Dfooter&utm_me= dium=3Demail&utm_campaign=3Dabout" target=3D"_blank"><span = style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#ED1A3B'>about us.</span></a><span = style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#5E4F4A'> <br></span><span = style=3D'font-size:7.0pt;font-family:"Trebuchet = MS",sans-serif;color:#5E4F4A'>BDO LLP, a UK limited liability = partnership registered in England and Wales under number OC305127, 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. A list of members' names is open to inspection at our registered = office, 55 Baker Street, London W1U 7EU. BDO LLP is authorised and = regulated by the Financial Conduct Authority to conduct investment = business. BDO is the brand name for the BDO network and for each of the = BDO Member Firms. This email (including any attachments) is = confidential, protected by copyright and may be privileged. It is for = the exclusive use of the intended recipient(s). If you have received it = in error, please notify the sender immediately by emailing a response = before deleting the email completely from your computer, and note that = any storage, copying or dissemination is prohibited. Where the content = of this email is personal or otherwise unconnected with the firm or our = clients' business, we accept no responsibility or liability for such = content. We accept no responsibility for viruses that we may have = unintentionally transmitted to you within this email and you should = check for viruses before opening any attachment. Those communicating = with us by email will be deemed to have consented to us intercepting and = monitoring those communications. </span><a = href=3D"https://www.bdo.co.uk/en-gb/privacy-statement?utm_source=3Dfooter= &utm_medium=3Demail&utm_campaign=3Dprivacy" = target=3D"_blank"><span style=3D'font-size:7.0pt;font-family:"Trebuchet = MS",sans-serif;color:#ED1A3B'>Read our privacy statement</span></a><span = style=3D'font-size:7.0pt;font-family:"Trebuchet = MS",sans-serif;color:#5E4F4A'> for more information.<br><br>Accountants = and Business Advisers =C2=A9 2022 BDO LLP. All rights = reserved.</span><span style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#5E4F4A'> = </span><o:p></o:p></p></td></tr></table></div></td></tr></table></div><p = class=3DMsoNormal align=3Dcenter = style=3D'text-align:center;mso-element:frame;mso-element-wrap:around;mso-= element-anchor-vertical:paragraph;mso-element-anchor-horizontal:column;ms= o-height-rule:exactly'><span = style=3D'font-size:12.0pt;color:black'> </span><o:p></o:p></p><div = align=3Dcenter><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 = cellpadding=3D0 = style=3D'border-collapse:collapse;max-width:6.25in'><tr><td = style=3D'padding:0in 0in 0in = 0in'></td></tr></table></div></td></tr></table><p = class=3DMsoNormal><span = style=3D'font-size:12.0pt;color:black'> </span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal = style=3D'margin-bottom:12.0pt'><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'> </span>= <span lang=3DEN-GB><o:p></o:p></span></p><table class=3DMsoNormalTable = border=3D0 cellspacing=3D0 cellpadding=3D0 align=3Dleft = style=3D'border-collapse:collapse;margin-left:-2.25pt;margin-right:-2.25p= t;max-width:600.0pt;opacity: 1'><tr><td valign=3Dtop = style=3D'background:white;padding:0in 0in 0in 0in'><div = align=3Dcenter><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 = cellpadding=3D0 = style=3D'border-collapse:collapse;max-width:600.0pt'><tr><td = style=3D'padding:0in 0in 0in 0in'><div align=3Dcenter><table = class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0 = style=3D'border-collapse:collapse;max-width:600.0pt'><tr><td = style=3D'padding:0in 0in 0in 0in'><div class=3DMsoNormal align=3Dcenter = style=3D'text-align:center;line-height:13.5pt;mso-element:frame;mso-eleme= nt-wrap:around;mso-element-anchor-vertical:paragraph;mso-element-anchor-h= orizontal:column;mso-height-rule:exactly'><span = style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#5E4F4A'><hr size=3D1 width=3D"100%" = align=3Dcenter></span></div><p class=3DMsoNormal = style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;line-height:1= 3.5pt;mso-element:frame;mso-element-wrap:around;mso-element-anchor-vertic= al:paragraph;mso-element-anchor-horizontal:column;mso-height-rule:exactly= '><a = href=3D"https://www.bdo.co.uk/en-gb/rethink?utm_source=3Demail&utm_me= dium=3Dfooter&utm_campaign=3DRethink" target=3D"_blank"><span = style=3D'font-size:9.0pt;font-family:"inherit\!important";color:#ED1A3B'>= View our Rethink hub</span></a><span = style=3D'font-size:9.0pt;font-family:"inherit\!important";color:#5E4F4A'>= for the latest information on how we can help you and your = business.</span><o:p></o:p></p><p class=3DMsoNormal = style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;line-height:1= 3.5pt;mso-element:frame;mso-element-wrap:around;mso-element-anchor-vertic= al:paragraph;mso-element-anchor-horizontal:column;mso-height-rule:exactly= '><span = style=3D'font-size:9.0pt;font-family:"inherit\!important";color:#5E4F4A'>= In line with the Government=E2=80=99s current guidance, we are = encouraging BDO employees to work from home and our offices will remain = open for those who have a personal need to work from the office. Our = offices will continue to follow the Government=E2=80=99s = =E2=80=98Working Safely=E2=80=99 guidelines. Whether our staff are = office-based or working from home, we are fully equipped and have the = technology in place to access our systems securely. Please do not visit = our offices unless you have a confirmed appointment with a BDO = employee.</span><o:p></o:p></p><div class=3DMsoNormal align=3Dcenter = style=3D'text-align:center;line-height:13.5pt;mso-element:frame;mso-eleme= nt-wrap:around;mso-element-anchor-vertical:paragraph;mso-element-anchor-h= orizontal:column;mso-height-rule:exactly'><span = style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#5E4F4A'><hr size=3D1 width=3D"100%" = align=3Dcenter></span></div><p class=3DMsoNormal = style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;line-height:1= 3.5pt;mso-element:frame;mso-element-wrap:around;mso-element-anchor-vertic= al:paragraph;mso-element-anchor-horizontal:column;mso-height-rule:exactly= '><a = href=3D"https://www.bdo.co.uk/en-gb/brand/ideas?utm_source=3Dfooter&u= tm_medium=3Demail&utm_campaign=3Dbrand" target=3D"_blank"><span = style=3D'font-size:9.0pt;font-family:"inherit\!important";color:#ED1A3B'>= IDEAS</span></a><span = style=3D'font-size:9.0pt;font-family:"inherit\!important";color:#5E4F4A'>= | </span><a = href=3D"https://www.bdo.co.uk/en-gb/people?utm_source=3Dfooter&utm_me= dium=3Demail&utm_campaign=3Dbrand" target=3D"_blank"><span = style=3D'font-size:9.0pt;font-family:"inherit\!important";color:#ED1A3B'>= PEOPLE</span></a><span = style=3D'font-size:9.0pt;font-family:"inherit\!important";color:#5E4F4A'>= | </span><a = href=3D"https://www.bdo.co.uk/en-gb/trust?utm_source=3Dfooter&utm_med= ium=3Demail&utm_campaign=3Dbrand" target=3D"_blank"><span = style=3D'font-size:9.0pt;font-family:"inherit\!important";color:#ED1A3B'>= TRUST</span></a><span = style=3D'font-size:9.0pt;font-family:"inherit\!important";color:#5E4F4A'>= . </span><o:p></o:p></p><div class=3DMsoNormal align=3Dcenter = style=3D'text-align:center;line-height:13.5pt;mso-element:frame;mso-eleme= nt-wrap:around;mso-element-anchor-vertical:paragraph;mso-element-anchor-h= orizontal:column;mso-height-rule:exactly'><span = style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#5E4F4A'><hr size=3D1 width=3D"100%" = align=3Dcenter></span></div><p class=3DMsoNormal = style=3D'line-height:13.5pt;mso-element:frame;mso-element-wrap:around;mso= -element-anchor-vertical:paragraph;mso-element-anchor-horizontal:column;m= so-height-rule:exactly'><span = style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#5E4F4A'>Follow us on </span><a = href=3D"https://twitter.com/bdoaccountant" target=3D"_blank"><span = style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#ED1A3B'>Twitter</span></a><span = style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#5E4F4A'>, </span><a = href=3D"https://www.linkedin.com/company/bdo-llp/" = target=3D"_blank"><span style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#ED1A3B'>LinkedIn</span></a><span = style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#5E4F4A'> and </span><a = href=3D"https://www.instagram.com/bdo_uk/?hl=3Den" = target=3D"_blank"><span style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#ED1A3B'>Instagram.</span></a><span = style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#5E4F4A'> Find out more </span><a = href=3D"https://www.bdo.co.uk/en-gb/about/?utm_source=3Dfooter&utm_me= dium=3Demail&utm_campaign=3Dabout" target=3D"_blank"><span = style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#ED1A3B'>about us.</span></a><span = style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#5E4F4A'> <br></span><span = style=3D'font-size:7.0pt;font-family:"Trebuchet = MS",sans-serif;color:#5E4F4A'>BDO LLP, a UK limited liability = partnership registered in England and Wales under number OC305127, 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. A list of members' names is open to inspection at our registered = office, 55 Baker Street, London W1U 7EU. BDO LLP is authorised and = regulated by the Financial Conduct Authority to conduct investment = business. BDO is the brand name for the BDO network and for each of the = BDO Member Firms. This email (including any attachments) is = confidential, protected by copyright and may be privileged. It is for = the exclusive use of the intended recipient(s). If you have received it = in error, please notify the sender immediately by emailing a response = before deleting the email completely from your computer, and note that = any storage, copying or dissemination is prohibited. Where the content = of this email is personal or otherwise unconnected with the firm or our = clients' business, we accept no responsibility or liability for such = content. We accept no responsibility for viruses that we may have = unintentionally transmitted to you within this email and you should = check for viruses before opening any attachment. Those communicating = with us by email will be deemed to have consented to us intercepting and = monitoring those communications. </span><a = href=3D"https://www.bdo.co.uk/en-gb/privacy-statement?utm_source=3Dfooter= &utm_medium=3Demail&utm_campaign=3Dprivacy" = target=3D"_blank"><span style=3D'font-size:7.0pt;font-family:"Trebuchet = MS",sans-serif;color:#ED1A3B'>Read our privacy statement</span></a><span = style=3D'font-size:7.0pt;font-family:"Trebuchet = MS",sans-serif;color:#5E4F4A'> for more information.<br><br>Accountants = and Business Advisers =C2=A9 2022 BDO LLP. All rights = reserved.</span><span style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#5E4F4A'> = </span><o:p></o:p></p></td></tr></table></div></td></tr></table></div><p = class=3DMsoNormal align=3Dcenter = style=3D'text-align:center;mso-element:frame;mso-element-wrap:around;mso-= element-anchor-vertical:paragraph;mso-element-anchor-horizontal:column;ms= o-height-rule:exactly'><span = style=3D'font-size:12.0pt;color:black'> </span><o:p></o:p></p><div = align=3Dcenter><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 = cellpadding=3D0 = style=3D'border-collapse:collapse;max-width:6.25in'><tr><td = style=3D'padding:0in 0in 0in = 0in'></td></tr></table></div></td></tr></table><p = class=3DMsoNormal><span = style=3D'font-size:12.0pt;color:black'> </span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal = style=3D'margin-bottom:12.0pt'><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'> </span>= <span lang=3DEN-GB><o:p></o:p></span></p><table class=3DMsoNormalTable = border=3D0 cellspacing=3D0 cellpadding=3D0 align=3Dleft = style=3D'border-collapse:collapse;margin-left:-2.25pt;margin-right:-2.25p= t;max-width:600.0pt;opacity: 1'><tr><td valign=3Dtop = style=3D'background:white;padding:0in 0in 0in 0in'><div = align=3Dcenter><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 = cellpadding=3D0 = style=3D'border-collapse:collapse;max-width:600.0pt'><tr><td = style=3D'padding:0in 0in 0in 0in'><div align=3Dcenter><table = class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0 = style=3D'border-collapse:collapse;max-width:600.0pt'><tr><td = style=3D'padding:0in 0in 0in 0in'><div class=3DMsoNormal align=3Dcenter = style=3D'text-align:center;line-height:13.5pt;mso-element:frame;mso-eleme= nt-wrap:around;mso-element-anchor-vertical:paragraph;mso-element-anchor-h= orizontal:column;mso-height-rule:exactly'><span = style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#5E4F4A'><hr size=3D1 width=3D"100%" = align=3Dcenter></span></div><p class=3DMsoNormal = style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;line-height:1= 3.5pt;mso-element:frame;mso-element-wrap:around;mso-element-anchor-vertic= al:paragraph;mso-element-anchor-horizontal:column;mso-height-rule:exactly= '><a = href=3D"https://www.bdo.co.uk/en-gb/rethink?utm_source=3Demail&utm_me= dium=3Dfooter&utm_campaign=3DRethink" target=3D"_blank"><span = style=3D'font-size:9.0pt;font-family:"inherit\!important";color:#ED1A3B'>= View our Rethink hub</span></a><span = style=3D'font-size:9.0pt;font-family:"inherit\!important";color:#5E4F4A'>= for the latest information on how we can help you and your = business.</span><o:p></o:p></p><p class=3DMsoNormal = style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;line-height:1= 3.5pt;mso-element:frame;mso-element-wrap:around;mso-element-anchor-vertic= al:paragraph;mso-element-anchor-horizontal:column;mso-height-rule:exactly= '><span = style=3D'font-size:9.0pt;font-family:"inherit\!important";color:#5E4F4A'>= In line with the Government=E2=80=99s current guidance, we are = encouraging BDO employees to work from home and our offices will remain = open for those who have a personal need to work from the office. Our = offices will continue to follow the Government=E2=80=99s = =E2=80=98Working Safely=E2=80=99 guidelines. Whether our staff are = office-based or working from home, we are fully equipped and have the = technology in place to access our systems securely. Please do not visit = our offices unless you have a confirmed appointment with a BDO = employee.</span><o:p></o:p></p><div class=3DMsoNormal align=3Dcenter = style=3D'text-align:center;line-height:13.5pt;mso-element:frame;mso-eleme= nt-wrap:around;mso-element-anchor-vertical:paragraph;mso-element-anchor-h= orizontal:column;mso-height-rule:exactly'><span = style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#5E4F4A'><hr size=3D1 width=3D"100%" = align=3Dcenter></span></div><p class=3DMsoNormal = style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;line-height:1= 3.5pt;mso-element:frame;mso-element-wrap:around;mso-element-anchor-vertic= al:paragraph;mso-element-anchor-horizontal:column;mso-height-rule:exactly= '><a = href=3D"https://www.bdo.co.uk/en-gb/brand/ideas?utm_source=3Dfooter&u= tm_medium=3Demail&utm_campaign=3Dbrand" target=3D"_blank"><span = style=3D'font-size:9.0pt;font-family:"inherit\!important";color:#ED1A3B'>= IDEAS</span></a><span = style=3D'font-size:9.0pt;font-family:"inherit\!important";color:#5E4F4A'>= | </span><a = href=3D"https://www.bdo.co.uk/en-gb/people?utm_source=3Dfooter&utm_me= dium=3Demail&utm_campaign=3Dbrand" target=3D"_blank"><span = style=3D'font-size:9.0pt;font-family:"inherit\!important";color:#ED1A3B'>= PEOPLE</span></a><span = style=3D'font-size:9.0pt;font-family:"inherit\!important";color:#5E4F4A'>= | </span><a = href=3D"https://www.bdo.co.uk/en-gb/trust?utm_source=3Dfooter&utm_med= ium=3Demail&utm_campaign=3Dbrand" target=3D"_blank"><span = style=3D'font-size:9.0pt;font-family:"inherit\!important";color:#ED1A3B'>= TRUST</span></a><span = style=3D'font-size:9.0pt;font-family:"inherit\!important";color:#5E4F4A'>= . </span><o:p></o:p></p><div class=3DMsoNormal align=3Dcenter = style=3D'text-align:center;line-height:13.5pt;mso-element:frame;mso-eleme= nt-wrap:around;mso-element-anchor-vertical:paragraph;mso-element-anchor-h= orizontal:column;mso-height-rule:exactly'><span = style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#5E4F4A'><hr size=3D1 width=3D"100%" = align=3Dcenter></span></div><p class=3DMsoNormal = style=3D'line-height:13.5pt;mso-element:frame;mso-element-wrap:around;mso= -element-anchor-vertical:paragraph;mso-element-anchor-horizontal:column;m= so-height-rule:exactly'><span = style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#5E4F4A'>Follow us on </span><a = href=3D"https://twitter.com/bdoaccountant" target=3D"_blank"><span = style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#ED1A3B'>Twitter</span></a><span = style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#5E4F4A'>, </span><a = href=3D"https://www.linkedin.com/company/bdo-llp/" = target=3D"_blank"><span style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#ED1A3B'>LinkedIn</span></a><span = style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#5E4F4A'> and </span><a = href=3D"https://www.instagram.com/bdo_uk/?hl=3Den" = target=3D"_blank"><span style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#ED1A3B'>Instagram.</span></a><span = style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#5E4F4A'> Find out more </span><a = href=3D"https://www.bdo.co.uk/en-gb/about/?utm_source=3Dfooter&utm_me= dium=3Demail&utm_campaign=3Dabout" target=3D"_blank"><span = style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#ED1A3B'>about us.</span></a><span = style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#5E4F4A'> <br></span><span = style=3D'font-size:7.0pt;font-family:"Trebuchet = MS",sans-serif;color:#5E4F4A'>BDO LLP, a UK limited liability = partnership registered in England and Wales under number OC305127, 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. A list of members' names is open to inspection at our registered = office, 55 Baker Street, London W1U 7EU. BDO LLP is authorised and = regulated by the Financial Conduct Authority to conduct investment = business. BDO is the brand name for the BDO network and for each of the = BDO Member Firms. This email (including any attachments) is = confidential, protected by copyright and may be privileged. It is for = the exclusive use of the intended recipient(s). If you have received it = in error, please notify the sender immediately by emailing a response = before deleting the email completely from your computer, and note that = any storage, copying or dissemination is prohibited. Where the content = of this email is personal or otherwise unconnected with the firm or our = clients' business, we accept no responsibility or liability for such = content. We accept no responsibility for viruses that we may have = unintentionally transmitted to you within this email and you should = check for viruses before opening any attachment. Those communicating = with us by email will be deemed to have consented to us intercepting and = monitoring those communications. </span><a = href=3D"https://www.bdo.co.uk/en-gb/privacy-statement?utm_source=3Dfooter= &utm_medium=3Demail&utm_campaign=3Dprivacy" = target=3D"_blank"><span style=3D'font-size:7.0pt;font-family:"Trebuchet = MS",sans-serif;color:#ED1A3B'>Read our privacy statement</span></a><span = style=3D'font-size:7.0pt;font-family:"Trebuchet = MS",sans-serif;color:#5E4F4A'> for more information.<br><br>Accountants = and Business Advisers =C2=A9 2022 BDO LLP. All rights = reserved.</span><span style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#5E4F4A'> = </span><o:p></o:p></p></td></tr></table></div></td></tr></table></div><p = class=3DMsoNormal align=3Dcenter = style=3D'text-align:center;mso-element:frame;mso-element-wrap:around;mso-= element-anchor-vertical:paragraph;mso-element-anchor-horizontal:column;ms= o-height-rule:exactly'><span = style=3D'font-size:12.0pt;color:black'> </span><o:p></o:p></p><div = align=3Dcenter><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 = cellpadding=3D0 = style=3D'border-collapse:collapse;max-width:6.25in'><tr><td = style=3D'padding:0in 0in 0in = 0in'></td></tr></table></div></td></tr></table><p = class=3DMsoNormal><span = style=3D'font-size:12.0pt;color:black'> </span><span = lang=3DEN-GB><o:p></o:p></span></p><p class=3DMsoNormal = style=3D'margin-bottom:12.0pt'><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'> </span>= <span lang=3DEN-GB><o:p></o:p></span></p><table class=3DMsoNormalTable = border=3D0 cellspacing=3D0 cellpadding=3D0 align=3Dleft = style=3D'border-collapse:collapse;margin-left:-2.25pt;margin-right:-2.25p= t;max-width:600.0pt;opacity: 1'><tr><td valign=3Dtop = style=3D'background:white;padding:0in 0in 0in 0in'><div = align=3Dcenter><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 = cellpadding=3D0 = style=3D'border-collapse:collapse;max-width:600.0pt'><tr><td = style=3D'padding:0in 0in 0in 0in'><div align=3Dcenter><table = class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0 = style=3D'border-collapse:collapse;max-width:600.0pt'><tr><td = style=3D'padding:0in 0in 0in 0in'><div class=3DMsoNormal align=3Dcenter = style=3D'text-align:center;line-height:13.5pt;mso-element:frame;mso-eleme= nt-wrap:around;mso-element-anchor-vertical:paragraph;mso-element-anchor-h= orizontal:column;mso-height-rule:exactly'><span = style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#5E4F4A'><hr size=3D1 width=3D"100%" = align=3Dcenter></span></div><p class=3DMsoNormal = style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;line-height:1= 3.5pt;mso-element:frame;mso-element-wrap:around;mso-element-anchor-vertic= al:paragraph;mso-element-anchor-horizontal:column;mso-height-rule:exactly= '><span = style=3D'font-size:9.0pt;font-family:"inherit\!important";color:#5E4F4A'>= <a = href=3D"https://www.bdo.co.uk/en-gb/rethink?utm_source=3Demail&utm_me= dium=3Dfooter&utm_campaign=3DRethink" target=3D"_blank"><span = style=3D'color:#ED1A3B'>View our Rethink hub</span></a> for the latest = information on how we can help you and your = business.<o:p></o:p></span></p><p class=3DMsoNormal = style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;line-height:1= 3.5pt;mso-element:frame;mso-element-wrap:around;mso-element-anchor-vertic= al:paragraph;mso-element-anchor-horizontal:column;mso-height-rule:exactly= '><span = style=3D'font-size:9.0pt;font-family:"inherit\!important";color:#5E4F4A'>= In line with the Government=E2=80=99s current guidance, we are = encouraging BDO employees to work from home and our offices will remain = open for those who have a personal need to work from the office. Our = offices will continue to follow the Government=E2=80=99s = =E2=80=98Working Safely=E2=80=99 guidelines. Whether our staff are = office-based or working from home, we are fully equipped and have the = technology in place to access our systems securely. Please do not visit = our offices unless you have a confirmed appointment with a BDO = employee.<o:p></o:p></span></p><div class=3DMsoNormal align=3Dcenter = style=3D'text-align:center;line-height:13.5pt;mso-element:frame;mso-eleme= nt-wrap:around;mso-element-anchor-vertical:paragraph;mso-element-anchor-h= orizontal:column;mso-height-rule:exactly'><span = style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#5E4F4A'><hr size=3D1 width=3D"100%" = align=3Dcenter></span></div><p class=3DMsoNormal = style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;line-height:1= 3.5pt;mso-element:frame;mso-element-wrap:around;mso-element-anchor-vertic= al:paragraph;mso-element-anchor-horizontal:column;mso-height-rule:exactly= '><span = style=3D'font-size:9.0pt;font-family:"inherit\!important";color:#5E4F4A'>= <a = href=3D"https://www.bdo.co.uk/en-gb/brand/ideas?utm_source=3Dfooter&u= tm_medium=3Demail&utm_campaign=3Dbrand" target=3D"_blank"><span = style=3D'color:#ED1A3B'>IDEAS</span></a> | <a = href=3D"https://www.bdo.co.uk/en-gb/people?utm_source=3Dfooter&utm_me= dium=3Demail&utm_campaign=3Dbrand" target=3D"_blank"><span = style=3D'color:#ED1A3B'>PEOPLE</span></a> | <a = href=3D"https://www.bdo.co.uk/en-gb/trust?utm_source=3Dfooter&utm_med= ium=3Demail&utm_campaign=3Dbrand" target=3D"_blank"><span = style=3D'color:#ED1A3B'>TRUST</span></a>. <o:p></o:p></span></p><div = class=3DMsoNormal align=3Dcenter = style=3D'text-align:center;line-height:13.5pt;mso-element:frame;mso-eleme= nt-wrap:around;mso-element-anchor-vertical:paragraph;mso-element-anchor-h= orizontal:column;mso-height-rule:exactly'><span = style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#5E4F4A'><hr size=3D1 width=3D"100%" = align=3Dcenter></span></div><p class=3DMsoNormal = style=3D'line-height:13.5pt;mso-element:frame;mso-element-wrap:around;mso= -element-anchor-vertical:paragraph;mso-element-anchor-horizontal:column;m= so-height-rule:exactly'><span = style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#5E4F4A'>Follow us on <a = href=3D"https://twitter.com/bdoaccountant" target=3D"_blank"><span = style=3D'color:#ED1A3B'>Twitter</span></a>, <a = href=3D"https://www.linkedin.com/company/bdo-llp/" = target=3D"_blank"><span style=3D'color:#ED1A3B'>LinkedIn</span></a> and = <a href=3D"https://www.instagram.com/bdo_uk/?hl=3Den" = target=3D"_blank"><span style=3D'color:#ED1A3B'>Instagram.</span></a> = Find out more <a = href=3D"https://www.bdo.co.uk/en-gb/about/?utm_source=3Dfooter&utm_me= dium=3Demail&utm_campaign=3Dabout" target=3D"_blank"><span = style=3D'color:#ED1A3B'>about us.</span></a> <br></span><span = style=3D'font-size:7.0pt;font-family:"Trebuchet = MS",sans-serif;color:#5E4F4A'>BDO LLP, a UK limited liability = partnership registered in England and Wales under number OC305127, 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. A list of members' names is open to inspection at our registered = office, 55 Baker Street, London W1U 7EU. BDO LLP is authorised and = regulated by the Financial Conduct Authority to conduct investment = business. BDO is the brand name for the BDO network and for each of the = BDO Member Firms. This email (including any attachments) is = confidential, protected by copyright and may be privileged. It is for = the exclusive use of the intended recipient(s). If you have received it = in error, please notify the sender immediately by emailing a response = before deleting the email completely from your computer, and note that = any storage, copying or dissemination is prohibited. Where the content = of this email is personal or otherwise unconnected with the firm or our = clients' business, we accept no responsibility or liability for such = content. We accept no responsibility for viruses that we may have = unintentionally transmitted to you within this email and you should = check for viruses before opening any attachment. Those communicating = with us by email will be deemed to have consented to us intercepting and = monitoring those communications. <a = href=3D"https://www.bdo.co.uk/en-gb/privacy-statement?utm_source=3Dfooter= &utm_medium=3Demail&utm_campaign=3Dprivacy" = target=3D"_blank"><span style=3D'color:#ED1A3B'>Read our privacy = statement</span></a> for more information.<br><br>Accountants and = Business Advisers =C2=A9 2022 BDO LLP. All rights reserved.</span><span = style=3D'font-size:9.0pt;font-family:"Trebuchet = MS",sans-serif;color:#5E4F4A'> = <o:p></o:p></span></p></td></tr></table></div></td></tr></table></div><p = class=3DMsoNormal align=3Dcenter = style=3D'text-align:center;mso-element:frame;mso-element-wrap:around;mso-= element-anchor-vertical:paragraph;mso-element-anchor-horizontal:column;ms= o-height-rule:exactly'><span = style=3D'font-size:12.0pt;display:none'><o:p> </o:p></span></p><div = align=3Dcenter><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 = cellpadding=3D0 = style=3D'border-collapse:collapse;max-width:6.25in'><tr><td = style=3D'padding:0in 0in 0in 0in'></td></tr></table></div><p = class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'><o:p></o:p></= span></p></td></tr></table><p class=3DMsoNormal><span = style=3D'font-size:12.0pt'><o:p> </o:p></span></p></div></body></htm= l> 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