JezK

Edit File: 1644994417.M347596P229105.mocha3025.mochahost.com,S=362680,W=369698:2,S

Envelope-to: finance.manager@jack.ngo,
 nooromari@jack.ngo,
 sadaqat.qahar@jack.ngo,
 takal@jack.ngo
Delivery-date: Wed, 16 Feb 2022 01:53:37 -0500
From: <obaid.shahzad@jack.ngo>
To: "'Farid Ahmad Noori'" <farid.noori@moore.llc>
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>,
	<sadaqat.qahar@jack.ngo>,
	"'Qudratullah Sahil'" <qudratullah.sahil@moore.llc>,
	<finance.manager@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$@jack.ngo> <TY2PR04MB2655E2FAD5ADC1A71062FE39EE2E9@TY2PR04MB2655.apcprd04.prod.outlook.com> <TY2PR04MB2655E995E1AB1A8154DB61DAEE2E9@TY2PR04MB2655.apcprd04.prod.outlook.com> <TY2PR04MB2655D8D2055B168740728DCBEE2E9@TY2PR04MB2655.apcprd04.prod.outlook.com> <TY2PR04MB2655F757A82FBF6568820DE5EE329@TY2PR04MB2655.apcprd04.prod.outlook.com> <TY2PR04MB2655007397C37EA8197EFF24EE339@TY2PR04MB2655.ap
	cprd04.prod.outlook.com> <TY2PR04MB265572EB4F14C89BF2FD0F27EE359@TY2PR04MB2655.apcprd04.prod.outlook.com>
In-Reply-To: <TY2PR04MB265572EB4F14C89BF2FD0F27EE359@TY2PR04MB2655.apcprd04.prod.outlook.com>
Subject: RE: UNDP GF - AFG - SR 19 - JACK - Introductory letter to UNDP sub-recipients funded by the Global Fund
Date: Wed, 16 Feb 2022 11:23:22 +0430
Message-ID: <003901d82301$ea5ccf40$bf166dc0$@jack.ngo>
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Content-Transfer-Encoding: quoted-printable

Dear Noori sahib,=20

=20

I am confirming my availability at below due time.=20

=20

Thanks=20

Obaid=20

=20

From: Farid Ahmad Noori [mailto:farid.noori@moore.llc]=20
Sent: Wednesday, February 16, 2022 9:52 AM
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; Qudratullah Sahil =
<qudratullah.sahil@moore.llc>; finance.manager@jack.ngo; =
haseeb.shirzada@jack.ngo
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

As discussed, we will have a closing meeting today 16th February 2022 at =
2:30 pm to discuss our draft findings related to SR 19 =E2=80=93 JACK =
Sehatmandi project.

=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: Monday, February 14, 2022 10:01 AM
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>; 'Patia Oum' < =
<mailto:Patia.Oum@bdo.co.uk> Patia.Oum@bdo.co.uk>; '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; Qudratullah =
Sahil < <mailto:qudratullah.sahil@moore.llc> =
qudratullah.sahil@moore.llc>; <mailto:finance.manager@jack.ngo> =
finance.manager@jack.ngo; <mailto:haseeb.shirzada@jack.ngo> =
haseeb.shirzada@jack.ngo
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

=20

Please find attached the status of pending information/documents. Kindly =
expedite the provision of these items so that we may curtail our =
assignment timely.

=20

Your cooperation and support is highly appreciated!

=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

=20

From: Farid Ahmad Noori=20
Sent: Sunday, February 13, 2022 11:56 AM
To: <mailto:haseeb.shirzada@jack.ngo> haseeb.shirzada@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>; 'Patia Oum' < =
<mailto:Patia.Oum@bdo.co.uk> Patia.Oum@bdo.co.uk>; '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; =
<mailto:obaid.shahzad@jack.ngo> obaid.shahzad@jack.ngo; 'Dr. Faiq =
Sediqi' < <mailto:faiq.sediqi@jack.ngo> faiq.sediqi@jack.ngo>; =
<mailto:sadaqat.qahar@jack.ngo> sadaqat.qahar@jack.ngo; Qudratullah =
Sahil < <mailto:qudratullah.sahil@moore.llc> =
qudratullah.sahil@moore.llc>; <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 Mr. Shirzada,

=20

As discussed, please see attached our sample related to personal files =
that are required for this assignment.

=20

I would appreciate receipt of the requested personal files along with =
the recruitment documents at your earliest convenience.

=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

=20

From: Farid Ahmad Noori=20
Sent: Wednesday, February 9, 2022 12:27 PM
To: <mailto:finance.manager@jack.ngo> finance.manager@jack.ngo; =
<mailto:haseeb.shirzada@jack.ngo> haseeb.shirzada@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>; 'Patia Oum' < =
<mailto:Patia.Oum@bdo.co.uk> Patia.Oum@bdo.co.uk>; '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; =
<mailto:obaid.shahzad@jack.ngo> obaid.shahzad@jack.ngo; 'Dr. Faiq =
Sediqi' < <mailto:faiq.sediqi@jack.ngo> faiq.sediqi@jack.ngo>; =
<mailto:sadaqat.qahar@jack.ngo> sadaqat.qahar@jack.ngo; 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. Zadran / Mr. Shirzada,

=20

Thanks for your time for the meeting today.

=20

In the follow-up to our meeting and as discussed, please see attached =
the list of information/documents requisition that are required for the =
purpose of this assignment.

=20

Should you have any questions related to our queries, please do not =
hesitate to revert to us.

=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

=20

From: Farid Ahmad Noori=20
Sent: Wednesday, 9 February, 2022 12:10 PM
To: 'obaid.shahzad@jack.ngo' < <mailto:obaid.shahzad@jack.ngo> =
obaid.shahzad@jack.ngo>
Cc: 'iolanda.fortes' < <mailto:iolanda.fortes@undp.org> =
iolanda.fortes@undp.org>; 'akmal.nasrat@undp.org' < =
<mailto:akmal.nasrat@undp.org> akmal.nasrat@undp.org>; =
'sadaqat.yaqubi@undp.org' < <mailto:sadaqat.yaqubi@undp.org> =
sadaqat.yaqubi@undp.org>; 'Mohammadismail Hassanzai' < =
<mailto:mohammadismail.hassanzai@undp.org> =
mohammadismail.hassanzai@undp.org>; 'Patia Oum' < =
<mailto:Patia.Oum@bdo.co.uk> Patia.Oum@bdo.co.uk>; 'Mohammad Yousuf =
Walizada' < <mailto:mohammad.yousuf.walizada@undp.org> =
mohammad.yousuf.walizada@undp.org>; 'takal@jack.ngo' < =
<mailto:takal@jack.ngo> takal@jack.ngo>; 'nooromari@jack.ngo' < =
<mailto:nooromari@jack.ngo> nooromari@jack.ngo>; 'Dr. Faiq Sediqi' < =
<mailto:faiq.sediqi@jack.ngo> faiq.sediqi@jack.ngo>; =
'sadaqat.qahar@jack.ngo' < <mailto:sadaqat.qahar@jack.ngo> =
sadaqat.qahar@jack.ngo>; 'finance.manager@jack.ngo' < =
<mailto:finance.manager@jack.ngo> finance.manager@jack.ngo>; 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. 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

=20

From: Farid Ahmad Noori=20
Sent: Wednesday, 9 February, 2022 10:55 AM
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>; 'Patia Oum' < =
<mailto:Patia.Oum@bdo.co.uk> Patia.Oum@bdo.co.uk>; '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; 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. 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

=20

From: <mailto:obaid.shahzad@jack.ngo> obaid.shahzad@jack.ngo < =
<mailto:obaid.shahzad@jack.ngo> obaid.shahzad@jack.ngo>=20
Sent: Tuesday, 8 February, 2022 10:36 AM
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

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> =
mailto:Patia.Oum@bdo.co.uk]=20
Sent: Friday, February 4, 2022 10:25 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 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: <mailto:obaid.shahzad@jack.ngo> obaid.shahzad@jack.ngo < =
<mailto:obaid.shahzad@jack.ngo> obaid.shahzad@jack.ngo>=20
Sent: 04 February 2022 18:53
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 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

From: Patia Oum [ <mailto:Patia.Oum@bdo.co.uk> =
mailto:Patia.Oum@bdo.co.uk]=20
Sent: Friday, February 4, 2022 9:51 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 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

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

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;

(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

(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

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

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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 =
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UK company limited by guarantee, and forms part of the international BDO =
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Accountants and Business Advisers =C2=A9 2022 BDO LLP. All rights =
reserved.=20

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=09

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<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 =
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Accountants and Business Advisers =C2=A9 2022 BDO LLP. All rights =
reserved.=20

=20

=09

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<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 =
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Accountants and Business Advisers =C2=A9 2022 BDO LLP. All rights =
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------=_NextPart_001_003B_01D82327.A26849F0
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<html xmlns:v=3D"urn:schemas-microsoft-com:vml" =
xmlns:o=3D"urn:schemas-microsoft-com:office:office" =
xmlns:w=3D"urn:schemas-microsoft-com:office:word" =
xmlns:m=3D"http://schemas.microsoft.com/office/2004/12/omml" =
xmlns=3D"http://www.w3.org/TR/REC-html40"><head><meta =
http-equiv=3DContent-Type content=3D"text/html; charset=3Dutf-8"><meta =
name=3DGenerator content=3D"Microsoft Word 15 (filtered medium)"><style></style></head><body lang=3DEN-US =
link=3D"#98002E" vlink=3D"#ED1A3B"><div class=3DWordSection1>Dear Noori sahib, <o:p></o:p><o:p>&nbsp;</o:p>I am confirming my availability at below due time. =
<o:p></o:p><o:p>&nbsp;</o:p>Thanks <o:p></o:p>Obaid <o:p></o:p><o:p>&nbsp;</o:p><div><div =
style=3D'border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in =
0in 0in'>From:<=
/b> =
Farid Ahmad Noori [mailto:farid.noori@moore.llc] Sent: =
Wednesday, February 16, 2022 9:52 AM To: =
obaid.shahzad@jack.ngo Cc: 'iolanda.fortes' =
&lt;iolanda.fortes@undp.org&gt;; akmal.nasrat@undp.org; =
sadaqat.yaqubi@undp.org; 'Mohammadismail Hassanzai' =
&lt;mohammadismail.hassanzai@undp.org&gt;; 'Patia Oum' =
&lt;Patia.Oum@bdo.co.uk&gt;; 'Mohammad Yousuf Walizada' =
&lt;mohammad.yousuf.walizada@undp.org&gt;; takal@jack.ngo; =
nooromari@jack.ngo; 'Dr. Faiq Sediqi' &lt;faiq.sediqi@jack.ngo&gt;; =
sadaqat.qahar@jack.ngo; Qudratullah Sahil =
&lt;qudratullah.sahil@moore.llc&gt;; finance.manager@jack.ngo; =
haseeb.shirzada@jack.ngo Subject: RE: UNDP GF - AFG - SR 19 - =
JACK - Introductory letter to UNDP sub-recipients funded by the Global =
Fund<o:p></o:p></div></div><o:p>&nbsp;</o:p>Dear Mr. =
Shahzad,<o:p></o:p><o:p>&nbsp;</=
o:p>I trust this =
email finds you well.<o:p></o:p><o:p>&nbsp;</=
o:p>As =
discussed, we will have a closing meeting today 16th February =
2022 at 2:30 pm to discuss our draft findings related to SR 19 =E2=80=93 =
JACK Sehatmandi project.<o:p></o:p><o:p>&nbsp;</=
o:p>Thanks,<o:p><=
/o:p><o:p>&nbsp;</=
o:p><div>--<o:p></o:p></=
span> Kind =
Regards<o:p></o:p></=
span>FA=
RID AHMAD NOORI<o:p></o:p></=
span>Audit =
Manager<o:p></o:p></=
span>Moore =
Afghanistan<o:p></o:p></=
span><a =
href=3D"https://www.moore.af/"><img border=3D0 width=3D296 height=3D37 id=3D"_x0000_i1100" =
src=3D"cid:image002.png@01D82327.9A827FD0" =
alt=3D"cid:image001.png@01D82319.2144EF30"></a><o:p></o:p></=
span>M &nbsp;<a =
href=3D"tel:+93796999330">+93 796 999 =
330</a><o:p></o:p></=
span>O &nbsp;<a =
href=3D"tel:+93796000111">+93 796 000 =
111</a><o:p></o:p></=
span><a =
href=3D"http://www.moore.af/" target=3D"_blank">www.moore.af</span=
></a><o:p></o:p></=
span><a =
href=3D"https://facebook.com/moorestephens.af"><img border=3D0 width=3D30 =
height=3D30 id=3D"_x0000_i1099" =
src=3D"cid:image003.png@01D82327.9A827FD0" =
alt=3D"cid:image002.png@01D82319.2144EF30"></a>&nbsp;<a =
href=3D"https://linkedin.com/company/moorestephens"><img border=3D0 width=3D30 =
height=3D30 id=3D"_x0000_i1098" =
src=3D"cid:image004.png@01D82327.9A827FD0" =
alt=3D"cid:image003.png@01D82319.2144EF30"></a>&nbsp;<a =
href=3D"https://twitter.com/moorestephens"><img border=3D0 width=3D30 =
height=3D30 id=3D"_x0000_i1097" =
src=3D"cid:image005.png@01D82327.9A827FD0" =
alt=3D"cid:image004.png@01D82319.2144EF30"></a>&nbsp;<a =
href=3D"https://instagram.com/moorestephens.af"><img border=3D0 width=3D30 =
height=3D30 id=3D"_x0000_i1096" =
src=3D"cid:image006.png@01D82327.9A827FD0" =
alt=3D"cid:image005.png@01D82319.2144EF30"></a><o:p></o:p></=
span>&nbsp;<o:p></o:p></=
span>Mo=
ore Afghanistan<o:p></o:p></=
span>Le=
vel 8, Lapis Building, Mohib Towers, Airport Road, Kabul, Afghanistan =
1002<o:p></o:p></=
span>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.<o:p></o:p></=
span></div><o:p>&nbsp;</=
o:p><div><div style=3D'border:none;border-top:solid #E1E1E1 =
1.0pt;padding:3.0pt 0in 0in 0in'>From:<=
/b> =
Farid Ahmad Noori Sent: Monday, February 14, 2022 10:01 =
AM To: <a href=3D"mailto:obaid.shahzad@jack.ngo">obaid.shahzad=
@jack.ngo</a> Cc:</b=
> 'iolanda.fortes' &lt;<a =
href=3D"mailto:iolanda.fortes@undp.org">iolanda.forte=
s@undp.org</a>&gt;; =
<a href=3D"mailto:akmal.nasrat@undp.org">akmal.nasrat@=
undp.org</a>; <a =
href=3D"mailto:sadaqat.yaqubi@undp.org">sadaqat.yaqub=
i@undp.org</a>; =
'Mohammadismail Hassanzai' &lt;<a =
href=3D"mailto:mohammadismail.hassanzai@undp.org">mohammadismai=
l.hassanzai@undp.org</a>&gt;; 'Patia =
Oum' &lt;<a href=3D"mailto:Patia.Oum@bdo.co.uk">Patia.Oum@bdo=
.co.uk</a>&gt;; =
'Mohammad Yousuf Walizada' &lt;<a =
href=3D"mailto:mohammad.yousuf.walizada@undp.org">mohammad.yous=
uf.walizada@undp.org</a>&gt;; =
<a href=3D"mailto:takal@jack.ngo">takal@jack.ng=
o</a>; <a =
href=3D"mailto:nooromari@jack.ngo">nooromari@jac=
k.ngo</a>; 'Dr. Faiq =
Sediqi' &lt;<a href=3D"mailto:faiq.sediqi@jack.ngo">faiq.sediqi@j=
ack.ngo</a>&gt;; =
<a href=3D"mailto:sadaqat.qahar@jack.ngo">sadaqat.qahar=
@jack.ngo</a>; =
Qudratullah Sahil &lt;<a =
href=3D"mailto:qudratullah.sahil@moore.llc">qudratullah.s=
ahil@moore.llc</a>&gt;; =
<a href=3D"mailto:finance.manager@jack.ngo">finance.manag=
er@jack.ngo</a>; <a =
href=3D"mailto:haseeb.shirzada@jack.ngo">haseeb.shirza=
da@jack.ngo</a> Subjec=
t: RE: UNDP GF - AFG - SR 19 - JACK - Introductory letter to UNDP =
sub-recipients funded by the Global =
Fund<o:p></o:p></div></div><o:p>&nbsp;</o:p>Dear Mr. =
Shahzad,<o:p></o:p><o:p>&nbsp;</=
o:p>I trust this =
email finds you well.&nbsp; <o:p></o:p><o:p>&nbsp;</=
o:p>Please find =
attached the status of pending information/documents. Kindly expedite =
the provision of these items so that we may curtail our assignment =
timely.<o:p></o:p><o:p>&nbsp;</=
o:p>Your =
cooperation and support is highly appreciated!<o:p></o:p><o:p>&nbsp;</=
o:p>Thanks,<o:p><=
/o:p><o:p>&nbsp;</=
o:p><div>--<o:p></o:p></=
span> Kind =
Regards<o:p></o:p></=
span>FA=
RID AHMAD NOORI<o:p></o:p></=
span>Audit =
Manager<o:p></o:p></=
span>Moore =
Afghanistan<o:p></o:p></=
span><a =
href=3D"https://www.moore.af/"><img border=3D0 width=3D296 height=3D37 id=3D"_x0000_i1095" =
src=3D"cid:image007.png@01D82327.9A827FD0" =
alt=3D"cid:image001.png@01D82319.2144EF30"></a><o:p></o:p></=
span>M &nbsp;<a =
href=3D"tel:+93796999330">+93 796 999 =
330</a><o:p></o:p></=
span>O &nbsp;<a =
href=3D"tel:+93796000111">+93 796 000 =
111</a><o:p></o:p></=
span><a =
href=3D"http://www.moore.af/" target=3D"_blank">www.moore.af</span=
></a><o:p></o:p></=
span><a =
href=3D"https://facebook.com/moorestephens.af"><img border=3D0 width=3D30 =
height=3D30 id=3D"_x0000_i1094" =
src=3D"cid:image041.png@01D82327.9A827FD0" =
alt=3D"cid:image002.png@01D82319.2144EF30"></a>&nbsp;<a =
href=3D"https://linkedin.com/company/moorestephens"><img border=3D0 width=3D30 =
height=3D30 id=3D"_x0000_i1093" =
src=3D"cid:image042.png@01D82327.9A827FD0" =
alt=3D"cid:image003.png@01D82319.2144EF30"></a>&nbsp;<a =
href=3D"https://twitter.com/moorestephens"><img border=3D0 width=3D30 =
height=3D30 id=3D"_x0000_i1092" =
src=3D"cid:image043.png@01D82327.9A827FD0" =
alt=3D"cid:image004.png@01D82319.2144EF30"></a>&nbsp;<a =
href=3D"https://instagram.com/moorestephens.af"><img border=3D0 width=3D30 =
height=3D30 id=3D"_x0000_i1091" =
src=3D"cid:image044.png@01D82327.9A827FD0" =
alt=3D"cid:image005.png@01D82319.2144EF30"></a><o:p></o:p></=
span>&nbsp;<o:p></o:p></=
span>Mo=
ore Afghanistan<o:p></o:p></=
span>Le=
vel 8, Lapis Building, Mohib Towers, Airport Road, Kabul, Afghanistan =
1002<o:p></o:p></=
span>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.<o:p></o:p></=
span></div><o:p>&nbsp;</=
o:p><div><div style=3D'border:none;border-top:solid #E1E1E1 =
1.0pt;padding:3.0pt 0in 0in 0in'>From:<=
/b> =
Farid Ahmad Noori Sent: Sunday, February 13, 2022 11:56 =
AM To: <a =
href=3D"mailto:haseeb.shirzada@jack.ngo">haseeb.shirza=
da@jack.ngo</a> Cc:</b=
> 'iolanda.fortes' &lt;<a =
href=3D"mailto:iolanda.fortes@undp.org">iolanda.forte=
s@undp.org</a>&gt;; =
<a href=3D"mailto:akmal.nasrat@undp.org">akmal.nasrat@=
undp.org</a>; <a =
href=3D"mailto:sadaqat.yaqubi@undp.org">sadaqat.yaqub=
i@undp.org</a>; =
'Mohammadismail Hassanzai' &lt;<a =
href=3D"mailto:mohammadismail.hassanzai@undp.org">mohammadismai=
l.hassanzai@undp.org</a>&gt;; 'Patia =
Oum' &lt;<a href=3D"mailto:Patia.Oum@bdo.co.uk">Patia.Oum@bdo=
.co.uk</a>&gt;; =
'Mohammad Yousuf Walizada' &lt;<a =
href=3D"mailto:mohammad.yousuf.walizada@undp.org">mohammad.yous=
uf.walizada@undp.org</a>&gt;; =
<a href=3D"mailto:takal@jack.ngo">takal@jack.ng=
o</a>; <a =
href=3D"mailto:nooromari@jack.ngo">nooromari@jac=
k.ngo</a>; <a =
href=3D"mailto:obaid.shahzad@jack.ngo">obaid.shahzad=
@jack.ngo</a>; 'Dr. Faiq =
Sediqi' &lt;<a href=3D"mailto:faiq.sediqi@jack.ngo">faiq.sediqi@j=
ack.ngo</a>&gt;; =
<a href=3D"mailto:sadaqat.qahar@jack.ngo">sadaqat.qahar=
@jack.ngo</a>; =
Qudratullah Sahil &lt;<a =
href=3D"mailto:qudratullah.sahil@moore.llc">qudratullah.s=
ahil@moore.llc</a>&gt;; =
<a href=3D"mailto:finance.manager@jack.ngo">finance.manag=
er@jack.ngo</a> Subjec=
t: RE: UNDP GF - AFG - SR 19 - JACK - Introductory letter to UNDP =
sub-recipients funded by the Global =
Fund<o:p></o:p></div></div><o:p>&nbsp;</o:p>Dear Mr. =
Shirzada,<o:p></o:p><o:p>&nbsp;</=
o:p>As =
discussed, please see attached our sample related to personal files that =
are required for this assignment.<o:p></o:p><o:p>&nbsp;</=
o:p>I would =
appreciate receipt of the requested personal files along with the =
recruitment documents at your earliest =
convenience.<o:p></o:p><o:p>&nbsp;</=
o:p>Thanks,<o:p><=
/o:p><o:p>&nbsp;</=
o:p><div>--<o:p></o:p></=
span> Kind =
Regards<o:p></o:p></=
span>FA=
RID AHMAD NOORI<o:p></o:p></=
span>Audit =
Manager<o:p></o:p></=
span>Moore =
Afghanistan<o:p></o:p></=
span><a =
href=3D"https://www.moore.af/"><img border=3D0 width=3D296 height=3D37 id=3D"x_Picture_x0020_1" =
src=3D"cid:image045.png@01D82327.9A827FD0" =
alt=3D"cid:image001.png@01D82319.2144EF30"></a><o:p></o:p></=
span>M &nbsp;<a =
href=3D"tel:+93796999330">+93 796 999 =
330</a><o:p></o:p></=
span>O &nbsp;<a =
href=3D"tel:+93796000111">+93 796 000 =
111</a><o:p></o:p></=
span><a =
href=3D"http://www.moore.af/" target=3D"_blank">www.moore.af</span=
></a><o:p></o:p></=
span><a =
href=3D"https://facebook.com/moorestephens.af"><img border=3D0 width=3D30 =
height=3D30 id=3D"x_Picture_x0020_2" =
src=3D"cid:image046.png@01D82327.9A827FD0" =
alt=3D"cid:image002.png@01D82319.2144EF30"></a>&nbsp;<a =
href=3D"https://linkedin.com/company/moorestephens"><img border=3D0 width=3D30 =
height=3D30 id=3D"x_Picture_x0020_3" =
src=3D"cid:image047.png@01D82327.9A827FD0" =
alt=3D"cid:image003.png@01D82319.2144EF30"></a>&nbsp;<a =
href=3D"https://twitter.com/moorestephens"><img border=3D0 width=3D30 =
height=3D30 id=3D"x_Picture_x0020_4" =
src=3D"cid:image048.png@01D82327.9A827FD0" =
alt=3D"cid:image004.png@01D82319.2144EF30"></a>&nbsp;<a =
href=3D"https://instagram.com/moorestephens.af"><img border=3D0 width=3D30 =
height=3D30 id=3D"x_Picture_x0020_5" =
src=3D"cid:image049.png@01D82327.9A827FD0" =
alt=3D"cid:image005.png@01D82319.2144EF30"></a><o:p></o:p></=
span>&nbsp;<o:p></o:p></=
span>Mo=
ore Afghanistan<o:p></o:p></=
span>Le=
vel 8, Lapis Building, Mohib Towers, Airport Road, Kabul, Afghanistan =
1002<o:p></o:p></=
span>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.<o:p></o:p></=
span></div><o:p>&nbsp;</=
o:p><div><div style=3D'border:none;border-top:solid #E1E1E1 =
1.0pt;padding:3.0pt 0in 0in 0in'>From:<=
/b> =
Farid Ahmad Noori Sent: Wednesday, February 9, 2022 12:27 =
PM To: <a =
href=3D"mailto:finance.manager@jack.ngo">finance.manag=
er@jack.ngo</a>; <a =
href=3D"mailto:haseeb.shirzada@jack.ngo">haseeb.shirza=
da@jack.ngo</a> Cc:</b=
> 'iolanda.fortes' &lt;<a =
href=3D"mailto:iolanda.fortes@undp.org">iolanda.forte=
s@undp.org</a>&gt;; =
<a href=3D"mailto:akmal.nasrat@undp.org">akmal.nasrat@=
undp.org</a>; <a =
href=3D"mailto:sadaqat.yaqubi@undp.org">sadaqat.yaqub=
i@undp.org</a>; =
'Mohammadismail Hassanzai' &lt;<a =
href=3D"mailto:mohammadismail.hassanzai@undp.org">mohammadismai=
l.hassanzai@undp.org</a>&gt;; 'Patia =
Oum' &lt;<a href=3D"mailto:Patia.Oum@bdo.co.uk">Patia.Oum@bdo=
.co.uk</a>&gt;; =
'Mohammad Yousuf Walizada' &lt;<a =
href=3D"mailto:mohammad.yousuf.walizada@undp.org">mohammad.yous=
uf.walizada@undp.org</a>&gt;; =
<a href=3D"mailto:takal@jack.ngo">takal@jack.ng=
o</a>; <a =
href=3D"mailto:nooromari@jack.ngo">nooromari@jac=
k.ngo</a>; <a =
href=3D"mailto:obaid.shahzad@jack.ngo">obaid.shahzad=
@jack.ngo</a>; 'Dr. Faiq =
Sediqi' &lt;<a href=3D"mailto:faiq.sediqi@jack.ngo">faiq.sediqi@j=
ack.ngo</a>&gt;; =
<a href=3D"mailto:sadaqat.qahar@jack.ngo">sadaqat.qahar=
@jack.ngo</a>; =
Qudratullah Sahil &lt;<a =
href=3D"mailto:qudratullah.sahil@moore.llc">qudratullah.s=
ahil@moore.llc</a>&gt; Su=
bject: RE: UNDP GF - AFG - SR 19 - JACK - Introductory letter to =
UNDP sub-recipients funded by the Global =
Fund<o:p></o:p></div></div><o:p>&nbsp;</o:p>Dear Mr. =
Zadran / Mr. Shirzada,<o:p></o:p><o:p>&nbsp;</=
o:p>Thanks for =
your time for the meeting today.<o:p></o:p><o:p>&nbsp;</=
o:p>In the =
follow-up to our meeting and as discussed, please see attached the list =
of information/documents requisition that are required for the purpose =
of this assignment.<o:p></o:p><o:p>&nbsp;</=
o:p>Should you =
have any questions related to our queries, please do not hesitate to =
revert to us.<o:p></o:p><o:p>&nbsp;</=
o:p>Thanks,<o:p><=
/o:p><div>--<o:p></o:p></spa=
n> Kind =
Regards<o:p></o:p>FA=
RID AHMAD NOORI<o:p></o:p>Audit =
Manager<o:p></o:p>Moore =
Afghanistan<o:p></o:p><a =
href=3D"https://www.moore.af/"><img border=3D0 width=3D296 height=3D37 id=3D"Picture_x0020_13" =
src=3D"cid:image050.png@01D82327.9A827FD0" =
alt=3D"cid:image001.png@01D82319.2144EF30"></a><o:p></o:p>M &nbsp;<a =
href=3D"tel:+93796999330">+93 796 999 =
330</a><=
o:p></o:p>O &nbsp;<a =
href=3D"tel:+93796000111">+93 796 000 =
111</a><=
o:p></o:p><a =
href=3D"http://www.moore.af/" target=3D"_blank">www.moore.af</span=
></a><o:p></o:p><a =
href=3D"https://facebook.com/moorestephens.af"><img border=3D0 width=3D30 =
height=3D30 id=3D"Picture_x0020_14" =
src=3D"cid:image051.png@01D82327.9A827FD0" =
alt=3D"cid:image002.png@01D82319.2144EF30"></a>&nbsp;<a =
href=3D"https://linkedin.com/company/moorestephens"><img border=3D0 width=3D30 =
height=3D30 id=3D"Picture_x0020_15" =
src=3D"cid:image047.png@01D82327.9A827FD0" =
alt=3D"cid:image003.png@01D82319.2144EF30"></a>&nbsp;<a =
href=3D"https://twitter.com/moorestephens"><img border=3D0 width=3D30 =
height=3D30 id=3D"Picture_x0020_16" =
src=3D"cid:image048.png@01D82327.9A827FD0" =
alt=3D"cid:image004.png@01D82319.2144EF30"></a>&nbsp;<a =
href=3D"https://instagram.com/moorestephens.af"><img border=3D0 width=3D30 =
height=3D30 id=3D"Picture_x0020_17" =
src=3D"cid:image052.png@01D82327.9A827FD0" =
alt=3D"cid:image005.png@01D82319.2144EF30"></a><o:p></o:p><o:p>&nbsp;</o:p>Mo=
ore Afghanistan<o:p></o:p>Le=
vel 8, Lapis Building, Mohib Towers, Airport Road, Kabul, Afghanistan =
1002<o:p></o:p>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.<o:p></o:p></div><o:p>&nbsp;</=
o:p><div><div style=3D'border:none;border-top:solid #E1E1E1 =
1.0pt;padding:3.0pt 0in 0in 0in'>From:<=
/b> =
Farid Ahmad Noori Sent: Wednesday, 9 February, 2022 12:10 =
PM To: 'obaid.shahzad@jack.ngo' &lt;<a =
href=3D"mailto:obaid.shahzad@jack.ngo">obaid.shahzad=
@jack.ngo</a>&gt; Cc=
: 'iolanda.fortes' &lt;<a =
href=3D"mailto:iolanda.fortes@undp.org">iolanda.forte=
s@undp.org</a>&gt;; =
'akmal.nasrat@undp.org' &lt;<a =
href=3D"mailto:akmal.nasrat@undp.org">akmal.nasrat@=
undp.org</a>&gt;; =
'sadaqat.yaqubi@undp.org' &lt;<a =
href=3D"mailto:sadaqat.yaqubi@undp.org">sadaqat.yaqub=
i@undp.org</a>&gt;; =
'Mohammadismail Hassanzai' &lt;<a =
href=3D"mailto:mohammadismail.hassanzai@undp.org">mohammadismai=
l.hassanzai@undp.org</a>&gt;; 'Patia =
Oum' &lt;<a href=3D"mailto:Patia.Oum@bdo.co.uk">Patia.Oum@bdo=
.co.uk</a>&gt;; =
'Mohammad Yousuf Walizada' &lt;<a =
href=3D"mailto:mohammad.yousuf.walizada@undp.org">mohammad.yous=
uf.walizada@undp.org</a>&gt;; =
'takal@jack.ngo' &lt;<a href=3D"mailto:takal@jack.ngo">takal@jack.ng=
o</a>&gt;; =
'nooromari@jack.ngo' &lt;<a =
href=3D"mailto:nooromari@jack.ngo">nooromari@jac=
k.ngo</a>&gt;; 'Dr. =
Faiq Sediqi' &lt;<a href=3D"mailto:faiq.sediqi@jack.ngo">faiq.sediqi@j=
ack.ngo</a>&gt;; =
'sadaqat.qahar@jack.ngo' &lt;<a =
href=3D"mailto:sadaqat.qahar@jack.ngo">sadaqat.qahar=
@jack.ngo</a>&gt;; =
'finance.manager@jack.ngo' &lt;<a =
href=3D"mailto:finance.manager@jack.ngo">finance.manag=
er@jack.ngo</a>&gt;; =
Qudratullah Sahil &lt;<a =
href=3D"mailto:qudratullah.sahil@moore.llc">qudratullah.s=
ahil@moore.llc</a>&gt; Su=
bject: RE: UNDP GF - AFG - SR 19 - JACK - Introductory letter to =
UNDP sub-recipients funded by the Global =
Fund<o:p></o:p></div></div><o:p>&nbsp;</o:p>Dear Mr. =
Shahzad,<o:p></o:p><o:p>&nbsp;</=
o:p>I trust this =
email finds you well.<o:p></o:p><o:p>&nbsp;</=
o:p>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><o:p>&nbsp;</=
o:p>For all =
transactions related to personnel costs, we would appreciate if the =
following documents are prepared:<o:p></o:p>- employment =
contracts <o:p></o:p>- =
payrolls<o:p></o:p>- =
payslips<o:p></o:p>- =
timesheets<o:p></o:p>- proof of =
payment/bank statements<o:p></o:p>- tax =
clearance from the government<o:p></o:p>- any other =
relevant documentation.<o:p></o:p><o:p>&nbsp;</=
o:p>Should you =
have any questions related to our queries, please do not hesitate to =
revert to us.<o:p></o:p><o:p>&nbsp;</=
o:p>Thanks,<o:p><=
/o:p><o:p>&nbsp;</=
o:p><div>--<o:p></o:p></spa=
n> Kind =
Regards<o:p></o:p>FA=
RID AHMAD NOORI<o:p></o:p>Audit =
Manager<o:p></o:p>Moore =
Afghanistan<o:p></o:p><a =
href=3D"https://www.moore.af/"><img border=3D0 width=3D296 height=3D37 id=3D"Picture_x0020_8" =
src=3D"cid:image053.png@01D82327.9A827FD0" =
alt=3D"cid:image001.png@01D82319.2144EF30"></a><o:p></o:p>M &nbsp;<a =
href=3D"tel:+93796999330">+93 796 999 =
330</a><=
o:p></o:p>O &nbsp;<a =
href=3D"tel:+93796000111">+93 796 000 =
111</a><=
o:p></o:p><a =
href=3D"http://www.moore.af/" target=3D"_blank">www.moore.af</span=
></a><o:p></o:p><a =
href=3D"https://facebook.com/moorestephens.af"><img border=3D0 width=3D30 =
height=3D30 id=3D"Picture_x0020_9" =
src=3D"cid:image054.png@01D82327.9A827FD0" =
alt=3D"cid:image002.png@01D82319.2144EF30"></a>&nbsp;<a =
href=3D"https://linkedin.com/company/moorestephens"><img border=3D0 width=3D30 =
height=3D30 id=3D"Picture_x0020_10" =
src=3D"cid:image055.png@01D82327.9A827FD0" =
alt=3D"cid:image003.png@01D82319.2144EF30"></a>&nbsp;<a =
href=3D"https://twitter.com/moorestephens"><img border=3D0 width=3D30 =
height=3D30 id=3D"Picture_x0020_11" =
src=3D"cid:image056.png@01D82327.9A827FD0" =
alt=3D"cid:image004.png@01D82319.2144EF30"></a>&nbsp;<a =
href=3D"https://instagram.com/moorestephens.af"><img border=3D0 width=3D30 =
height=3D30 id=3D"Picture_x0020_12" =
src=3D"cid:image057.png@01D82327.9A827FD0" =
alt=3D"cid:image005.png@01D82319.2144EF30"></a><o:p></o:p><o:p>&nbsp;</o:p>Mo=
ore Afghanistan<o:p></o:p>Le=
vel 8, Lapis Building, Mohib Towers, Airport Road, Kabul, Afghanistan =
1002<o:p></o:p>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.<o:p></o:p></div><o:p>&nbsp;</=
o:p><div><div style=3D'border:none;border-top:solid #E1E1E1 =
1.0pt;padding:3.0pt 0in 0in 0in'>From:<=
/b> =
Farid Ahmad Noori Sent: Wednesday, 9 February, 2022 10:55 =
AM To: <a href=3D"mailto:obaid.shahzad@jack.ngo">obaid.shahzad=
@jack.ngo</a> Cc:</b=
> 'iolanda.fortes' &lt;<a =
href=3D"mailto:iolanda.fortes@undp.org">iolanda.forte=
s@undp.org</a>&gt;; =
<a href=3D"mailto:akmal.nasrat@undp.org">akmal.nasrat@=
undp.org</a>; <a =
href=3D"mailto:sadaqat.yaqubi@undp.org">sadaqat.yaqub=
i@undp.org</a>; =
'Mohammadismail Hassanzai' &lt;<a =
href=3D"mailto:mohammadismail.hassanzai@undp.org">mohammadismai=
l.hassanzai@undp.org</a>&gt;; 'Patia =
Oum' &lt;<a href=3D"mailto:Patia.Oum@bdo.co.uk">Patia.Oum@bdo=
.co.uk</a>&gt;; =
'Mohammad Yousuf Walizada' &lt;<a =
href=3D"mailto:mohammad.yousuf.walizada@undp.org">mohammad.yous=
uf.walizada@undp.org</a>&gt;; =
<a href=3D"mailto:takal@jack.ngo">takal@jack.ng=
o</a>; <a =
href=3D"mailto:nooromari@jack.ngo">nooromari@jac=
k.ngo</a>; 'Dr. Faiq =
Sediqi' &lt;<a href=3D"mailto:faiq.sediqi@jack.ngo">faiq.sediqi@j=
ack.ngo</a>&gt;; =
<a href=3D"mailto:sadaqat.qahar@jack.ngo">sadaqat.qahar=
@jack.ngo</a>; <a =
href=3D"mailto:finance.manager@jack.ngo">finance.manag=
er@jack.ngo</a>; =
Qudratullah Sahil &lt;<a =
href=3D"mailto:qudratullah.sahil@moore.llc">qudratullah.s=
ahil@moore.llc</a>&gt; Su=
bject: RE: UNDP GF - AFG - SR 19 - JACK - Introductory letter to =
UNDP sub-recipients funded by the Global =
Fund<o:p></o:p></div></div><o:p>&nbsp;</o:p>Dear Mr. =
Shahzad,<o:p></o:p><o:p>&nbsp;</=
o:p>Thanks for =
your time for the opening meeting yesterday.<o:p></o:p><o:p>&nbsp;</=
o:p>In the =
follow-up to our meeting and as discussed, please see below the status =
of pending information/documents:<o:p></o:p><o:p>&nbsp;</=
o:p>- statement =
of cash position =E2=80=93 in excel (for review before signature). Pending<o:p></o:p>- statement =
of assets and equipment (SR), as well as the equipment and inventory =
lists in excel. Pending<o:p></o:p>- bank =
statements for all income received. Pending<o:p></o:p>- grant =
agreement and all annexes (if not already provided), budgets and =
workplans. Pending<o:p></o:p>- the =
accounting and finance procedures - Provided<o:p></o:p>- the travel =
policy and DSA rates used. Pending<o:p></o:p>- the =
procurement policy. Provided<o:p></o:p>- the HR =
policy. Provided<o:p></o:p>- the fixed =
asset policy. Pending<o:p></o:p>- Bank =
reconciliations from 1 January to 31 December 2021. Pending<o:p></o:p>- emails for =
the submission of the reports to the donor (both financial and =
narrative/progress reports). Pending<o:p></o:p><o:p>&nbsp;</=
o:p>I would =
appreciate receipt of the pending information at your earliest =
convenience.<o:p></o:p><o:p>&nbsp;</=
o:p>Thanks,<o:p><=
/o:p><div>--<o:p></o:p></spa=
n> Kind =
Regards<o:p></o:p>FA=
RID AHMAD NOORI<o:p></o:p>Audit =
Manager<o:p></o:p>Moore =
Afghanistan<o:p></o:p><a =
href=3D"https://www.moore.af/"><img border=3D0 width=3D296 height=3D37 id=3D"Picture_x0020_6" =
src=3D"cid:image058.png@01D82327.9A827FD0" =
alt=3D"cid:image001.png@01D82319.2144EF30"></a><o:p></o:p>M &nbsp;<a =
href=3D"tel:+93796999330">+93 796 999 =
330</a><=
o:p></o:p>O &nbsp;<a =
href=3D"tel:+93796000111">+93 796 000 =
111</a><=
o:p></o:p><a =
href=3D"http://www.moore.af/" target=3D"_blank">www.moore.af</span=
></a><o:p></o:p><a =
href=3D"https://facebook.com/moorestephens.af"><img border=3D0 width=3D30 =
height=3D30 id=3D"Picture_x0020_7" =
src=3D"cid:image059.png@01D82327.9A827FD0" =
alt=3D"cid:image002.png@01D82319.2144EF30"></a>&nbsp;<a =
href=3D"https://linkedin.com/company/moorestephens"><img border=3D0 width=3D30 =
height=3D30 id=3D"Picture_x0020_3" =
src=3D"cid:image060.png@01D82327.9A827FD0" =
alt=3D"cid:image003.png@01D82319.2144EF30"></a>&nbsp;<a =
href=3D"https://twitter.com/moorestephens"><img border=3D0 width=3D30 =
height=3D30 id=3D"Picture_x0020_4" =
src=3D"cid:image061.png@01D82327.9A827FD0" =
alt=3D"cid:image004.png@01D82319.2144EF30"></a>&nbsp;<a =
href=3D"https://instagram.com/moorestephens.af"><img border=3D0 width=3D30 =
height=3D30 id=3D"Picture_x0020_5" =
src=3D"cid:image062.png@01D82327.9A827FD0" =
alt=3D"cid:image005.png@01D82319.2144EF30"></a><o:p></o:p><o:p>&nbsp;</o:p>Mo=
ore Afghanistan<o:p></o:p>Le=
vel 8, Lapis Building, Mohib Towers, Airport Road, Kabul, Afghanistan =
1002<o:p></o:p>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.<o:p></o:p></div><o:p>&nbsp;</=
o:p><div><div style=3D'border:none;border-top:solid #E1E1E1 =
1.0pt;padding:3.0pt 0in 0in 0in'>From:<=
/b> =
<a href=3D"mailto:obaid.shahzad@jack.ngo">obaid.shahzad=
@jack.ngo</a> =
&lt;<a href=3D"mailto:obaid.shahzad@jack.ngo">obaid.shahzad=
@jack.ngo</a>&gt; =
 Sent: Tuesday, 8 February, 2022 10:36 AM To: 'Patia =
Oum' &lt;<a href=3D"mailto:Patia.Oum@bdo.co.uk">Patia.Oum@bdo=
.co.uk</a>&gt; Cc=
: 'iolanda.fortes' &lt;<a =
href=3D"mailto:iolanda.fortes@undp.org">iolanda.forte=
s@undp.org</a>&gt;; =
<a href=3D"mailto:akmal.nasrat@undp.org">akmal.nasrat@=
undp.org</a>; <a =
href=3D"mailto:sadaqat.yaqubi@undp.org">sadaqat.yaqub=
i@undp.org</a>; =
'Mohammadismail Hassanzai' &lt;<a =
href=3D"mailto:mohammadismail.hassanzai@undp.org">mohammadismai=
l.hassanzai@undp.org</a>&gt;; =
'Mohammad Yousuf Walizada' &lt;<a =
href=3D"mailto:mohammad.yousuf.walizada@undp.org">mohammad.yous=
uf.walizada@undp.org</a>&gt;; =
<a href=3D"mailto:takal@jack.ngo">takal@jack.ng=
o</a>; <a =
href=3D"mailto:nooromari@jack.ngo">nooromari@jac=
k.ngo</a>; 'Dr. Faiq =
Sediqi' &lt;<a href=3D"mailto:faiq.sediqi@jack.ngo">faiq.sediqi@j=
ack.ngo</a>&gt;; =
<a href=3D"mailto:sadaqat.qahar@jack.ngo">sadaqat.qahar=
@jack.ngo</a>; <a =
href=3D"mailto:finance.manager@jack.ngo">finance.manag=
er@jack.ngo</a>; Farid =
Ahmad Noori &lt;<a href=3D"mailto:farid.noori@moore.af">farid.noori@m=
oore.af</a>&gt;; =
Qudratullah Sahil &lt;<a =
href=3D"mailto:qudratullah.sahil@moore.llc">qudratullah.s=
ahil@moore.llc</a>&gt; Su=
bject: RE: UNDP GF - AFG - SR 19 - JACK - Introductory letter to =
UNDP sub-recipients funded by the Global =
Fund<o:p></o:p></div></div><o:p>&nbsp;</o:p>Dear Mr. Patia,<o:p></o:p><o:p>&nbsp;</o:p>I trust you are fine. <o:p></o:p><o:p>&nbsp;</o:p>Please find attached the salaries list paid by UNDP directly. =
<o:p></o:p><o:p>&nbsp;</o:p>If there is any additional information required please let me know. =
<o:p></o:p><o:p>&nbsp;</o:p>Thanks <o:p></o:p>Obaid <o:p></o:p><o:p>&nbsp;</o:p><div><div =
style=3D'border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in =
0in 0in'>From:<=
/b> =
Patia Oum [<a href=3D"mailto:Patia.Oum@bdo.co.uk">mailto:Patia.=
Oum@bdo.co.uk</a>] =
 Sent: Friday, February 4, 2022 10:25 PM To: =
<a href=3D"mailto:obaid.shahzad@jack.ngo">obaid.shahzad=
@jack.ngo</a> Cc:</b=
> iolanda.fortes &lt;<a =
href=3D"mailto:iolanda.fortes@undp.org">iolanda.forte=
s@undp.org</a>&gt;; =
<a href=3D"mailto:akmal.nasrat@undp.org">akmal.nasrat@=
undp.org</a>; <a =
href=3D"mailto:sadaqat.yaqubi@undp.org">sadaqat.yaqub=
i@undp.org</a>; =
'Mohammadismail Hassanzai' &lt;<a =
href=3D"mailto:mohammadismail.hassanzai@undp.org">mohammadismai=
l.hassanzai@undp.org</a>&gt;; =
'Mohammad Yousuf Walizada' &lt;<a =
href=3D"mailto:mohammad.yousuf.walizada@undp.org">mohammad.yous=
uf.walizada@undp.org</a>&gt;; =
<a href=3D"mailto:takal@jack.ngo">takal@jack.ng=
o</a>; <a =
href=3D"mailto:nooromari@jack.ngo">nooromari@jac=
k.ngo</a>; 'Dr. Faiq =
Sediqi' &lt;<a href=3D"mailto:faiq.sediqi@jack.ngo">faiq.sediqi@j=
ack.ngo</a>&gt;; =
<a href=3D"mailto:sadaqat.qahar@jack.ngo">sadaqat.qahar=
@jack.ngo</a>; <a =
href=3D"mailto:finance.manager@jack.ngo">finance.manag=
er@jack.ngo</a>; Farid =
Ahmad Noori &lt;<a href=3D"mailto:farid.noori@moore.af">farid.noori@m=
oore.af</a>&gt;; =
qudratullah.sahil &lt;<a =
href=3D"mailto:qudratullah.sahil@moore.llc">qudratullah.s=
ahil@moore.llc</a>&gt; Su=
bject: RE: UNDP GF - AFG - SR 19 - JACK - Introductory letter to =
UNDP sub-recipients funded by the Global =
Fund<o:p></o:p></div></div><o:p>&nbsp;</o:p>Dear Obaid,<o:p></o:p> Many thanks for the good news. We are =
looking forward to receiving the Transaction Listing for the salaries =
directly paid by UNDP.<o:p></o:p> Have a blessed Jummah.<o:p></o:p>&nbsp;<o:p></o:p>Best regards,<o:p></o:p><div>Patia<o:p></o:p>&nbsp;<o:p></o:p>Patia Oum (Ms)<o:p></o:p>Manager<o:p></o:p>International Institutions and Donor =
Assurance<o:p></o:p>&nbsp;<o:p></o:p>+33 (0)750 896 059<o:p></o:p><s>+93 (0)793 984 825</s><o:p></o:p>Core hours: =
0700 to 1500 (UK time)/0800 to 1600 (CET Time)/1030 to 1830 (Kabul =
time)<o:p></o:p></div>&nbsp;<o:p></o:p><div><div =
style=3D'border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in =
0in 0in'>From:<=
/b> =
<a href=3D"mailto:obaid.shahzad@jack.ngo">obaid.shahzad=
@jack.ngo</a> =
&lt;<a href=3D"mailto:obaid.shahzad@jack.ngo">obaid.shahzad=
@jack.ngo</a>&gt; =
 Sent: 04 February 2022 18:53 To: Patia Oum =
&lt;<a href=3D"mailto:Patia.Oum@bdo.co.uk">Patia.Oum@bdo=
.co.uk</a>&gt; Cc=
: iolanda.fortes &lt;<a =
href=3D"mailto:iolanda.fortes@undp.org">iolanda.forte=
s@undp.org</a>&gt;; =
<a href=3D"mailto:akmal.nasrat@undp.org">akmal.nasrat@=
undp.org</a>; <a =
href=3D"mailto:sadaqat.yaqubi@undp.org">sadaqat.yaqub=
i@undp.org</a>; =
'Mohammadismail Hassanzai' &lt;<a =
href=3D"mailto:mohammadismail.hassanzai@undp.org">mohammadismai=
l.hassanzai@undp.org</a>&gt;; =
'Mohammad Yousuf Walizada' &lt;<a =
href=3D"mailto:mohammad.yousuf.walizada@undp.org">mohammad.yous=
uf.walizada@undp.org</a>&gt;; =
<a href=3D"mailto:takal@jack.ngo">takal@jack.ng=
o</a>; <a =
href=3D"mailto:nooromari@jack.ngo">nooromari@jac=
k.ngo</a>; 'Dr. Faiq =
Sediqi' &lt;<a href=3D"mailto:faiq.sediqi@jack.ngo">faiq.sediqi@j=
ack.ngo</a>&gt;; =
<a href=3D"mailto:sadaqat.qahar@jack.ngo">sadaqat.qahar=
@jack.ngo</a>; <a =
href=3D"mailto:finance.manager@jack.ngo">finance.manag=
er@jack.ngo</a>; Farid =
Ahmad Noori &lt;<a href=3D"mailto:farid.noori@moore.af">farid.noori@m=
oore.af</a>&gt;; =
qudratullah.sahil &lt;<a =
href=3D"mailto:qudratullah.sahil@moore.llc">qudratullah.s=
ahil@moore.llc</a>&gt; Su=
bject: RE: UNDP GF - AFG - SR 19 - JACK - Introductory letter to =
UNDP sub-recipients funded by the Global Fund<o:p></o:p></div></div>&nbsp;<o:p></o:p>Attention: This =
email originated outside BDO LLP. Please be extra vigilant when opening =
attachments or clicking links.<o:p></o:p>&nbsp;=
<o:p></o:p>Dear Patia, <o:p></o:p>&nbsp;<o:p></o:p>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. <o:p></o:p>&nbsp;<o:p></o:p>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. <o:p></o:p>&nbsp;<o:p></o:p>With Thanks <o:p></o:p>Obaid <o:p></o:p>&nbsp;<o:p></o:p>&nbsp;<o:p></o:p>&nbsp;<o:p></o:p>&nbsp;<o:p></o:p><div><div =
style=3D'border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in =
0in 0in'>From:<=
/b> =
Patia Oum [<a href=3D"mailto:Patia.Oum@bdo.co.uk">mailto:Patia.=
Oum@bdo.co.uk</a>] =
 Sent: Friday, February 4, 2022 9:51 PM To: =
<a href=3D"mailto:obaid.shahzad@jack.ngo">obaid.shahzad=
@jack.ngo</a> Cc:</b=
> iolanda.fortes &lt;<a =
href=3D"mailto:iolanda.fortes@undp.org">iolanda.forte=
s@undp.org</a>&gt;; =
<a href=3D"mailto:akmal.nasrat@undp.org">akmal.nasrat@=
undp.org</a>; <a =
href=3D"mailto:sadaqat.yaqubi@undp.org">sadaqat.yaqub=
i@undp.org</a>; =
'Mohammadismail Hassanzai' &lt;<a =
href=3D"mailto:mohammadismail.hassanzai@undp.org">mohammadismai=
l.hassanzai@undp.org</a>&gt;; =
'Mohammad Yousuf Walizada' &lt;<a =
href=3D"mailto:mohammad.yousuf.walizada@undp.org">mohammad.yous=
uf.walizada@undp.org</a>&gt;; =
<a href=3D"mailto:takal@jack.ngo">takal@jack.ng=
o</a>; <a =
href=3D"mailto:nooromari@jack.ngo">nooromari@jac=
k.ngo</a>; 'Dr. Faiq =
Sediqi' &lt;<a href=3D"mailto:faiq.sediqi@jack.ngo">faiq.sediqi@j=
ack.ngo</a>&gt;; =
<a href=3D"mailto:sadaqat.qahar@jack.ngo">sadaqat.qahar=
@jack.ngo</a>; <a =
href=3D"mailto:finance.manager@jack.ngo">finance.manag=
er@jack.ngo</a>; Farid =
Ahmad Noori &lt;<a href=3D"mailto:farid.noori@moore.af">farid.noori@m=
oore.af</a>&gt;; =
qudratullah.sahil &lt;<a =
href=3D"mailto:qudratullah.sahil@moore.llc">qudratullah.s=
ahil@moore.llc</a>&gt; Su=
bject: RE: UNDP GF - AFG - SR 19 - JACK - Introductory letter to =
UNDP sub-recipients funded by the Global Fund<o:p></o:p></div></div>&nbsp;<o:p></o:p>Dear Obaid,<o:p></o:p>&nbsp;<o:p></o:p>Many thanks for the documents =
provided.<o:p></o:p>&nbsp;<o:p></o:p>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:<o:p></o:p>- invoices / receipts<o:p></o:p>- proofs of payments for all selected =
transactions (bank statements highlighted with the selected transaction, =
cash receipts)<o:p></o:p>- contracts / signed purchase =
orders<o:p></o:p>- deliverables / training certificates / =
attendance sheets / goods received notes / services delivery =
notes<o:p></o:p> 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.)<o:p></o:p>&nbsp;<o:p></o:p>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. &nbsp;For these, we =
&nbsp;would appreciate if the following documents are prepared: - =
employment contracts <o:p></o:p>- payrolls<o:p></o:p>- payslips - timesheets - proof of =
payment/bank statements<o:p></o:p>- tax =
clearance from the government - any other relevant =
documentation.<o:p></o:p>Could you also make sure that the =
documentation is numbered according to our BDO sample number to =
facilitate the review process?<o:p></o:p>&nbsp;<o:p></o:p>Could we also have a soft copy of the =
following documents: <o:p></o:p>- statement of cash position =E2=80=93 in =
excel (for review before signature)<o:p></o:p>- statement of assets and equipment (SR), =
as well as the equipment and inventory lists in excel <o:p></o:p>- bank statements for all income =
received<o:p></o:p>- grant agreement and all annexes (if not =
already provided), budgets and workplans<o:p></o:p>- the accounting and finance =
procedures - the travel policy and DSA rates used<o:p></o:p>- the procurement policy - the HR =
policy - the fixed asset policy.<o:p></o:p>&nbsp;<o:p></o:p>Could you please ensure that the following =
documents are available for us to verify: - Bank reconciliations from =
1 January to 31 December 2021<o:p></o:p>- emails for the submission of the reports =
to the donor (both financial and narrative/progress reports)<o:p></o:p>&nbsp;<o:p></o:p>We would be grateful if you could confirm =
the following the address of your office? <o:p></o:p>&nbsp;<o:p></o:p>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.<o:p></o:p> Should you have any questions related =
to our queries, please do not hesitate to revert to us.<o:p></o:p>&nbsp;<o:p></o:p>Best regards,<o:p></o:p>&nbsp;<o:p></o:p><div>Patia<o:p></o:p>&nbsp;<o:p></o:p>Patia Oum (Ms)<o:p></o:p>Manager<o:p></o:p>International Institutions and Donor =
Assurance<o:p></o:p>&nbsp;<o:p></o:p>+33 (0)750 896 059<o:p></o:p><s>+93 (0)793 984 825</s><o:p></o:p>Core hours: =
0700 to 1500 (UK time)/0800 to 1600 (CET Time)/1030 to 1830 (Kabul =
time)<o:p></o:p></div>&nbsp;<o:p></o:p><div><div =
style=3D'border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in =
0in 0in'>From:<=
/b> =
<a href=3D"mailto:obaid.shahzad@jack.ngo">obaid.shahzad=
@jack.ngo</a> =
&lt;<a href=3D"mailto:obaid.shahzad@jack.ngo">obaid.shahzad=
@jack.ngo</a>&gt; =
 Sent: 02 February 2022 11:58 To: Patia Oum =
&lt;<a href=3D"mailto:Patia.Oum@bdo.co.uk">Patia.Oum@bdo=
.co.uk</a>&gt; Cc=
: iolanda.fortes &lt;<a =
href=3D"mailto:iolanda.fortes@undp.org">iolanda.forte=
s@undp.org</a>&gt;; =
<a href=3D"mailto:akmal.nasrat@undp.org">akmal.nasrat@=
undp.org</a>; <a =
href=3D"mailto:sadaqat.yaqubi@undp.org">sadaqat.yaqub=
i@undp.org</a>; =
'Mohammadismail Hassanzai' &lt;<a =
href=3D"mailto:mohammadismail.hassanzai@undp.org">mohammadismai=
l.hassanzai@undp.org</a>&gt;; =
'Mohammad Yousuf Walizada' &lt;<a =
href=3D"mailto:mohammad.yousuf.walizada@undp.org">mohammad.yous=
uf.walizada@undp.org</a>&gt;; =
<a href=3D"mailto:takal@jack.ngo">takal@jack.ng=
o</a>; <a =
href=3D"mailto:nooromari@jack.ngo">nooromari@jac=
k.ngo</a>; 'Dr. Faiq =
Sediqi' &lt;<a href=3D"mailto:faiq.sediqi@jack.ngo">faiq.sediqi@j=
ack.ngo</a>&gt;; =
<a href=3D"mailto:sadaqat.qahar@jack.ngo">sadaqat.qahar=
@jack.ngo</a>; <a =
href=3D"mailto:finance.manager@jack.ngo">finance.manag=
er@jack.ngo</a>; Farid =
Ahmad Noori &lt;<a href=3D"mailto:farid.noori@moore.af">farid.noori@m=
oore.af</a>&gt;; =
qudratullah.sahil &lt;<a =
href=3D"mailto:qudratullah.sahil@moore.llc">qudratullah.s=
ahil@moore.llc</a>&gt; Su=
bject: RE: UNDP GF - AFG - SR 19 - JACK - Introductory letter to =
UNDP sub-recipients funded by the Global Fund<o:p></o:p></div></div>&nbsp;<o:p></o:p>Attention: This =
email originated outside BDO LLP. Please be extra vigilant when opening =
attachments or clicking links.<o:p></o:p>&nbsp;=
<o:p></o:p>Dear Mr. Patia, <o:p></o:p>&nbsp;<o:p></o:p>Please accept my apologies for the delay. <o:p></o:p>&nbsp;<o:p></o:p>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. <o:p></o:p>&nbsp;<o:p></o:p>We are looking forward to receive you at JACK office at February 8. I =
am extending our commitment for full cooperation through this email. =
<o:p></o:p>&nbsp;<o:p></o:p>Thanks <o:p></o:p>&nbsp;<o:p></o:p>Obaid Shahzad <o:p></o:p>Operation Director <o:p></o:p>JACK&nbsp; <o:p></o:p>&nbsp;<o:p></o:p><div><div =
style=3D'border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in =
0in 0in'>From:<=
/b> =
Patia Oum [<a href=3D"mailto:Patia.Oum@bdo.co.uk">mailto:Patia.=
Oum@bdo.co.uk</a>] =
 Sent: Tuesday, February 1, 2022 6:19 PM To: =
<a href=3D"mailto:obaid.shahzad@jack.ngo">obaid.shahzad=
@jack.ngo</a> Cc:</b=
> iolanda.fortes &lt;<a =
href=3D"mailto:iolanda.fortes@undp.org">iolanda.forte=
s@undp.org</a>&gt;; =
<a href=3D"mailto:akmal.nasrat@undp.org">akmal.nasrat@=
undp.org</a>; <a =
href=3D"mailto:sadaqat.yaqubi@undp.org">sadaqat.yaqub=
i@undp.org</a>; =
'Mohammadismail Hassanzai' &lt;<a =
href=3D"mailto:mohammadismail.hassanzai@undp.org">mohammadismai=
l.hassanzai@undp.org</a>&gt;; =
'Mohammad Yousuf Walizada' &lt;<a =
href=3D"mailto:mohammad.yousuf.walizada@undp.org">mohammad.yous=
uf.walizada@undp.org</a>&gt;; =
<a href=3D"mailto:takal@jack.ngo">takal@jack.ng=
o</a>; <a =
href=3D"mailto:nooromari@jack.ngo">nooromari@jac=
k.ngo</a>; 'Dr. Faiq =
Sediqi' &lt;<a href=3D"mailto:faiq.sediqi@jack.ngo">faiq.sediqi@j=
ack.ngo</a>&gt;; =
<a href=3D"mailto:sadaqat.qahar@jack.ngo">sadaqat.qahar=
@jack.ngo</a>; <a =
href=3D"mailto:finance.manager@jack.ngo">finance.manag=
er@jack.ngo</a>; Farid =
Ahmad Noori &lt;<a href=3D"mailto:farid.noori@moore.af">farid.noori@m=
oore.af</a>&gt;; =
qudratullah.sahil &lt;<a =
href=3D"mailto:qudratullah.sahil@moore.llc">qudratullah.s=
ahil@moore.llc</a>&gt; Su=
bject: RE: UNDP GF - AFG - SR 19 - JACK - Introductory letter to =
UNDP sub-recipients funded by the Global Fund<o:p></o:p></div></div>&nbsp;<o:p></o:p>Dear Mr Obaid,<o:p></o:p>&nbsp;<o:p></o:p>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.<o:p></o:p>&nbsp;<o:p></o:p>Many thanks and kind regards,<o:p></o:p>&nbsp;<o:p></o:p><div>Patia<o:p></o:p>&nbsp;<o:p></o:p>Patia Oum (Ms)<o:p></o:p>Manager<o:p></o:p>International Institutions and Donor =
Assurance<o:p></o:p>&nbsp;<o:p></o:p>+33 (0)750 896 059<o:p></o:p><s>+93 (0)793 984 825</s><o:p></o:p>Core hours: =
0700 to 1500 (UK time)/0800 to 1600 (CET Time)/1030 to 1830 (Kabul =
time)<o:p></o:p></div>&nbsp;<o:p></o:p><div><div =
style=3D'border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in =
0in 0in'>From:<=
/b> =
Patia Oum Sent: 19 January 2022 06:14 To: <a =
href=3D"mailto:obaid.shahzad@jack.ngo">obaid.shahzad=
@jack.ngo</a> Cc:</b=
> iolanda.fortes &lt;<a =
href=3D"mailto:iolanda.fortes@undp.org">iolanda.forte=
s@undp.org</a>&gt;; =
<a href=3D"mailto:akmal.nasrat@undp.org">akmal.nasrat@=
undp.org</a>; <a =
href=3D"mailto:sadaqat.yaqubi@undp.org">sadaqat.yaqub=
i@undp.org</a>; =
'Mohammadismail Hassanzai' &lt;<a =
href=3D"mailto:mohammadismail.hassanzai@undp.org">mohammadismai=
l.hassanzai@undp.org</a>&gt;; =
'Mohammad Yousuf Walizada' &lt;<a =
href=3D"mailto:mohammad.yousuf.walizada@undp.org">mohammad.yous=
uf.walizada@undp.org</a>&gt;; =
<a href=3D"mailto:takal@jack.ngo">takal@jack.ng=
o</a>; <a =
href=3D"mailto:nooromari@jack.ngo">nooromari@jac=
k.ngo</a>; 'Dr. Faiq =
Sediqi' &lt;<a href=3D"mailto:faiq.sediqi@jack.ngo">faiq.sediqi@j=
ack.ngo</a>&gt;; =
<a href=3D"mailto:sadaqat.qahar@jack.ngo">sadaqat.qahar=
@jack.ngo</a>; <a =
href=3D"mailto:finance.manager@jack.ngo">finance.manag=
er@jack.ngo</a> Subjec=
t: RE: UNDP GF - AFG - SR 19 - JACK - Introductory letter to UNDP =
sub-recipients funded by the Global Fund<o:p></o:p></div></div>&nbsp;<o:p></o:p>Dear Obaid,<o:p></o:p>&nbsp;<o:p></o:p>Many thanks for your swift =
confirmation.<o:p></o:p>&nbsp;<o:p></o:p>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.<o:p></o:p> We are looking forward to receiving =
the pre-audit questionnaire with the transaction listing.<o:p></o:p>&nbsp;<o:p></o:p>Kind regards,<o:p></o:p><div>Patia<o:p></o:p>&nbsp;<o:p></o:p>Patia Oum (Ms)<o:p></o:p>Manager<o:p></o:p>International Institutions and Donor =
Assurance<o:p></o:p>&nbsp;<o:p></o:p>+33 (0)750 896 059<o:p></o:p><s>+93 (0)793 984 825</s><o:p></o:p>Core hours: =
0700 to 1500 (UK time)/0800 to 1600 (CET Time)/1030 to 1830 (Kabul =
time)<o:p></o:p></div>&nbsp;<o:p></o:p><div><div =
style=3D'border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in =
0in 0in'>From:<=
/b> =
<a href=3D"mailto:obaid.shahzad@jack.ngo">obaid.shahzad=
@jack.ngo</a> =
&lt;<a href=3D"mailto:obaid.shahzad@jack.ngo">obaid.shahzad=
@jack.ngo</a>&gt; =
 Sent: 19 January 2022 00:05 To: Patia Oum =
&lt;<a href=3D"mailto:Patia.Oum@bdo.co.uk">Patia.Oum@bdo=
.co.uk</a>&gt; Cc=
: iolanda.fortes &lt;<a =
href=3D"mailto:iolanda.fortes@undp.org">iolanda.forte=
s@undp.org</a>&gt;; =
<a href=3D"mailto:akmal.nasrat@undp.org">akmal.nasrat@=
undp.org</a>; <a =
href=3D"mailto:sadaqat.yaqubi@undp.org">sadaqat.yaqub=
i@undp.org</a>; =
'Mohammadismail Hassanzai' &lt;<a =
href=3D"mailto:mohammadismail.hassanzai@undp.org">mohammadismai=
l.hassanzai@undp.org</a>&gt;; =
'Mohammad Yousuf Walizada' &lt;<a =
href=3D"mailto:mohammad.yousuf.walizada@undp.org">mohammad.yous=
uf.walizada@undp.org</a>&gt;; =
<a href=3D"mailto:takal@jack.ngo">takal@jack.ng=
o</a>; <a =
href=3D"mailto:nooromari@jack.ngo">nooromari@jac=
k.ngo</a>; 'Dr. Faiq =
Sediqi' &lt;<a href=3D"mailto:faiq.sediqi@jack.ngo">faiq.sediqi@j=
ack.ngo</a>&gt;; =
<a href=3D"mailto:sadaqat.qahar@jack.ngo">sadaqat.qahar=
@jack.ngo</a>; <a =
href=3D"mailto:finance.manager@jack.ngo">finance.manag=
er@jack.ngo</a> Subjec=
t: FW: UNDP GF - AFG - SR 19 - JACK - Introductory letter to UNDP =
sub-recipients funded by the Global Fund<o:p></o:p></div></div>&nbsp;<o:p></o:p>Attention: This =
email originated outside BDO LLP. Please be extra vigilant when opening =
attachments or clicking links.<o:p></o:p>&nbsp;=
<o:p></o:p>Dear Mr. Patia, <o:p></o:p>&nbsp;<o:p></o:p>Greetings from JACK. <o:p></o:p>&nbsp;<o:p></o:p>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. <o:p></o:p>&nbsp;<o:p></o:p>I have gone through your email, where I noticed that the review will be =
done for period 1 January&nbsp; 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?<o:p></o:p>&nbsp;<o:p></o:p>Again, I am looking forward to work together that we could extend our =
coordination during your stay at our premises. <o:p></o:p>&nbsp;<o:p></o:p>With Thanks <o:p></o:p>&nbsp;<o:p></o:p>Obaid Shahzad <o:p></o:p>Operation Director <o:p></o:p>JACK <o:p></o:p>0788918088<o:p></o:p>&nbsp;<o:p></o:p>&nbsp;<o:p></o:p><div><div =
style=3D'border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in =
0in 0in'>From:<=
/b> =
<a href=3D"mailto:nooromari@jack.ngo">nooromari@jac=
k.ngo</a> [<a =
href=3D"mailto:nooromari@jack.ngo">mailto:noorom=
ari@jack.ngo</a>] =
 Sent: Tuesday, January 18, 2022 4:48 PM To: =
<a href=3D"mailto:obaid.shahzad@jack.ngo">obaid.shahzad=
@jack.ngo</a> Subjec=
t: FW: UNDP GF - AFG - SR 19 - JACK - Introductory letter to UNDP =
sub-recipients funded by the Global Fund<o:p></o:p></div></div>&nbsp;<o:p></o:p>FYI AND CONFIRMATION<o:p></o:p>&nbsp;<o:p></o:p><div>With Best Regards,<o:p></o:p>&nbsp;<o:p></o:p><img border=3D0 width=3D49 height=3D38 id=3D"Picture_x0020_1" =
src=3D"cid:image039.jpg@01D82321.0BFA36F0" =
alt=3D"cid:image039.jpg@01D82321.0BFA36F0"><o:p></o:p>&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nb=
sp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<o:p></o:p>Noor Agha Omari=E2=80=9D =
MBA<o:p></o:p>General Direcotor<o:p></o:p>Just for Afghan Capacity and =
Knowledge&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; =
&nbsp;=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)&nbsp; =
<o:p></o:p>Address: First Street =
of Karta-e-Chahar, Kabul Afghanistan <o:p></o:p>Behind AWCC =
Main Office, House # 08<o:p></o:p>Ph: +93 +93(0) =
787646888 <o:p></o:p>Email: <a =
href=3D"mailto:nooromari@jack.ngo">nooromari@jack.ngo</a><o:p></o:p>Website:<a =
href=3D"http://www.jack.ngo">www.jack.ngo</a> <o:p></o:p>=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=
=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=
=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=
=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=
=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=
=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=
=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D<o:p></o:p>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.&nbsp; <o:p></o:p><img border=3D0 =
width=3D92 height=3D92 id=3D"Picture_x0020_2" =
src=3D"cid:image040.jpg@01D82321.0BFA36F0" alt=3D"jack smart =
code">&nbsp;<o:p></o:p>P<s=
pan =
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<o:p></o:p></div>&nbsp;<o:p></o:p><div><div =
style=3D'border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in =
0in 0in'>From:<=
/b> =
Patia Oum [<a href=3D"mailto:Patia.Oum@bdo.co.uk">mailto:Patia.=
Oum@bdo.co.uk</a>] =
 Sent: Tuesday, January 18, 2022 2:17 PM To: =
<a href=3D"mailto:nooromari@jack.ngo">nooromari@jac=
k.ngo</a> Cc:</b=
> iolanda.fortes; noorullah.khyber; abdulmalik.hatam; <a =
href=3D"mailto:akmal.nasrat@undp.org">akmal.nasrat@=
undp.org</a>; <a =
href=3D"mailto:sadaqat.yaqubi@undp.org">sadaqat.yaqub=
i@undp.org</a>; <a =
href=3D"mailto:mohammadismail.hassanzai@undp.org">mohammadismai=
l.hassanzai@undp.org</a>; <a =
href=3D"mailto:mohammad.yousuf.walizada@undp.org">mohammad.yous=
uf.walizada@undp.org</a>; Albano =
Patrocinio; Farid Ahmad Noori Subject: UNDP GF - AFG - SR 19 - =
JACK - Introductory letter to UNDP sub-recipients funded by the Global =
Fund<o:p></o:p></div></div>&nbsp;<o:p></o:p>Dear Sir / Madam, <o:p></o:p>&nbsp;<o:p></o:p>We are happy to introduce BDO to you and =
we look forward to working with you on the upcoming financial and =
systems audit. <o:p></o:p>&nbsp;<o:p></o:p>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.<o:p></o:p>&nbsp;<o:p></o:p>1. SCOPE<o:p></o:p>&nbsp;<o:p></o:p>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.<o:p></o:p>&nbsp;<o:p></o:p>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:<o:p></o:p>&nbsp;<o:p></o:p>(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp; The Financial forms and requests (quarterly financial reports =
and direct payment requests) are accurately presented;<o:p></o:p>(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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;<o:p></o:p>(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp; There is adequate supporting documentation/evidence for the =
expenditures;<o:p></o:p>(d)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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;<o:p></o:p>(e)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p; Monitoring and reporting of activities and the progress towards =
expected results are undertaken and followed up as planned;<o:p></o:p>(f)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp; The financial and operational information maintained by the SR =
is accurate and reliable; <o:p></o:p>(g)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp; The SR has been effective and efficient in carrying out =
activities agreed in the SR agreement;<o:p></o:p>(h)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p; Sufficient measures have been taken to safeguard assets procured with =
funding provided by UNDP;<o:p></o:p>(i)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp; Applicable laws, regulations and rules, policies, procedures =
and the SR Grant Agreement have been complied with; and<o:p></o:p>(j)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp; 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.<o:p></o:p>&nbsp;<o:p></o:p>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.<o:p></o:p>&nbsp;<o:p></o:p>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:<o:p></o:p>&nbsp;<o:p></o:p>(a) &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; =
For the preparation of the financial statements in accordance with the =
applicable financial reporting framework, including where relevant their =
fair presentation;<o:p></o:p>&nbsp;<o:p></o:p>(b) &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; =
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<o:p></o:p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp; <o:p></o:p>(c) =
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; To provide the auditor =
with:<o:p></o:p>&nbsp;<o:p></o:p>(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;<o:p></o:p>&nbsp;<o:p></o:p>(ii) Additional information that the =
auditor may request from management and, where appropriate, those =
charged with governance for the purpose of the audit; and<o:p></o:p>(iii) Unrestricted access to persons =
within the entity from whom the auditor determines it necessary to =
obtain audit evidence.<o:p></o:p>&nbsp;<o:p></o:p>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.<o:p></o:p>&nbsp;<o:p></o:p>2. OBJECTIVE <o:p></o:p>&nbsp;<o:p></o:p>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.&nbsp;&nbsp; <o:p></o:p>&nbsp;<o:p></o:p>The objectives of our audit are =
to:<o:p></o:p>&nbsp;<o:p></o:p>(a) &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; =
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;<o:p></o:p>&nbsp;<o:p></o:p>(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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;<o:p></o:p>&nbsp;<o:p></o:p>(c) =
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 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<o:p></o:p>&nbsp;<o:p></o:p><sp=
an style=3D'font-size:9.0pt;font-family:"Trebuchet =
MS",sans-serif;color:#404040'>(d) &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; =
Assess and express an opinion on the SR=E2=80=99s internal controls and =
systems. <o:p></o:p>&nbsp;<o:p></o:p>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:<o:p></o:p>&nbsp;<o:p></o: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)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp; Organization and staffing;<o:p></o:p>2)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp; SR activities management;<o:p></o: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)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp; Review of SR activities=E2=80=99 progress;<o:p></o: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)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp; Human resources;<o:p></o: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)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp; Finance;<o:p></o: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)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp; Cash management;<o:p></o: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)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp; Procurement;<o:p></o: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) =
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Asset/inventory =
management;<o:p></o: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)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp; Warehouse management and the distribution system of =
pharmaceutical and non-pharmaceutical drugs;&nbsp; <o:p></o: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)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p; Information systems;<o:p></o: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)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p; General administration:<o:p></o: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)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p; Follow-up on previous audits<o:p></o:p>&nbsp;<o:p></o:p>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.<o:p></o:p>&nbsp;<o:p></o:p>If our opinion is other than unmodified, =
we will discuss the reasons with you in advance.&nbsp; 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.<o:p></o:p>&nbsp;<o:p></o:p>Our procedures will include tests of =
documentary evidence supporting the transactions recorded in the =
financial forms and tests of the physical existence of =
inventories.&nbsp; At the conclusion of our audit, we may require =
certain written representations from you about the financial forms and =
related matters.<o:p></o:p>&nbsp;<o:p></o:p>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.<o:p></o:p>&nbsp;<o:p></o:p>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.&nbsp; We will report any significant deficiencies or material =
weaknesses in your internal controls as part of this audit.&nbsp;&nbsp; =
<o:p></o:p>&nbsp;<o:p></o:p>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.&nbsp; You are also responsible for adjusting the financial =
statements to correct material misstatements.&nbsp; <o:p></o:p>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.<o:p></o:p>&nbsp;<o:p></o:p>You are responsible for making all =
financial records and related information available to us and for the =
accuracy and completeness of that information.&nbsp; <o:p></o:p>&nbsp;<o:p></o:p>3.&nbsp; TIMETABLE FOR THE AUDIT =
FIELDWORK<o:p></o:p>&nbsp;<o:p></o:p>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.<o:p></o:p>&nbsp;<o:p></o:p>4. PRE-AUDIT QUESTIONNAIRE<o:p></o:p>&nbsp;<o:p></o:p>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.<o:p></o:p>&nbsp;<o:p></o:p>5. REPORTING<o:p></o:p>&nbsp;<o:p></o:p>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.<o:p></o:p>&nbsp;<o:p></o:p>We will submit our report directly to the =
UNDP Headquarters.<o:p></o:p>&nbsp;<o:p></o:p>Yours sincerely,<o:p></o:p>&nbsp;<o:p></o:p>&nbsp;<o:p></o:p>Patia<o:p></o:p>&nbsp;<o:p></o:p>Patia Oum (Ms)<o:p></o:p>UNDP Global Fund Audit Manager - =
Afghanistan<o:p></o:p>International Institutions and Donor =
Assurance<o:p></o:p>Pronouns: she, her<o:p></o:p><s>+44 (0)20 7486 5888 </s><o:p></o:p>+33 (0)750 896 059<o:p></o:p><s>+93 (0)793 984 825</s><o:p></o:p><a =
href=3D"mailto:patia.oum@bdo.co.uk">patia.oum@bdo.co.uk</a><o:p></o:p>Core hours: =
0700 to 1500 (UK time)/0800 to 1600 (CET Time)/1030 to 1830 (Kabul =
time)<o:p></o:p>&nbsp;<o:p></o:p>For and on behalf of BDO LLP<o:p></o:p>55 Baker Street<o:p></o:p>London W1U 7EU<o:p></o:p>UNITED KINGDOM<o:p></o:p>+44 (0)20 7486 5888<o:p></o:p><a =
href=3D"http://www.bdo.co.uk/">www.bdo.co.uk</a><o:p></o:p>&nbsp;<o:p></o:p>&nbsp;<o:p></o:p><table class=3DMsoNormalTable =
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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 =
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and forms part of the international BDO network of independent member =
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orizontal:column;mso-height-rule:exactly'><hr size=3D1 width=3D"100%" =
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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 =
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and forms part of the international BDO network of independent member =
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offices will continue to follow the Government=E2=80=99s =
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