JezK

Edit File: 1649578958.M826619P162275.mocha3025.mochahost.com,S=110557,W=112664:2,RS

Envelope-to: nooromari@jack.ngo,
 obaid.shahzad@jack.ngo,
 takal@jack.ngo
Delivery-date: Sun, 10 Apr 2022 04:22:38 -0400
From: "Dr. Faiq Sediqi" <faiq.sediqi@jack.ngo>
To: <obaid.shahzad@jack.ngo>
Cc: <nooromari@jack.ngo>,
	"'Sardar Wali Takal'" <takal@jack.ngo>
References: <PA4PR07MB719988AEFDA29006CD8B8A93B5099@PA4PR07MB7199.eurprd07.prod.outlook.com> <PA4PR07MB7199FFA2C1534AF42E205707B50F9@PA4PR07MB7199.eurprd07.prod.outlook.com> <AM9PR01MB730025E0008B51A81F2B6FC8E2189@AM9PR01MB7300.eurprd01.prod.exchangelabs.com> <00ce01d83eb7$d3f9cb50$7bed61f0$@jack.ngo> <PA4PR07MB7199786C876C427C0C978A10B5189@PA4PR07MB7199.eurprd07.prod.outlook.com> <AM9PR01MB73006238E379437B076D8131E2E29@AM9PR01MB7300.eurprd01.prod.exchangelabs.com> <AM9PR01MB7300579B0A390CE9127F7A73E2EB9@AM9PR01MB7300.eurprd01.prod.exchangelabs.com>
In-Reply-To: <AM9PR01MB7300579B0A390CE9127F7A73E2EB9@AM9PR01MB7300.eurprd01.prod.exchangelabs.com>
Subject: RE: UNDP Global Fund Afghanistan - SR 19 JACK - Draft Audit Report
Date: Sun, 10 Apr 2022 12:52:33 +0430
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Dear Shahazad Sahib,

=20

Kindly prepare and share the action plan with the auditor for releasing =
our remained amount with the UNDP.

=20

With Best Regards,

=20

Dr. Faiq Sediqi MD

Deputy Gen. Director for Admin/Finance

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)793242469

Email: <mailto:faiq.sediqi@jack.ngo> faiq.sediqi@jack.ngo =20

Website: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: Abdulmalik Hatam <abdulmalik.hatam@undp.org>=20
Sent: Sunday, April 10, 2022 12:38 PM
To: obaid.shahzad@jack.ngo
Cc: nooromari@jack.ngo; haseeb.shirzada@jack.ngo; =
sadaqat.qahar@jack.ngo; finance.manager@jack.ngo; 'Sardar Wali Takal' =
<takal@jack.ngo>; Iolanda Fortes <iolanda.fortes@undp.org>; Patia Oum =
<Patia.Oum@bdo.co.uk>; Akmal Nasrat <akmal.nasrat@undp.org>; Sadaqat =
Yaqubi <sadaqat.yaqubi@undp.org>; Mohammadismail Hassanzai =
<mohammadismail.hassanzai@undp.org>; Mohammad Yousuf Walizada =
<mohammad.yousuf.walizada@undp.org>; Getachew Habtu =
<getachew.habtu@undp.org>; farid.noori <farid.noori@moore.llc>; =
faiq.sediqi@jack.ngo
Subject: RE: UNDP Global Fund Afghanistan - SR 19 JACK - Draft Audit =
Report

=20

Dear Obaid,

I hope well.

A kind reminder!

Please provide us the action plan for the audit findings and =
recommendations.

=20

Regards,

Hatam

=20

From: Abdulmalik Hatam=20
Sent: Sunday, April 3, 2022 2:50 PM
To: obaid.shahzad@jack.ngo <mailto:obaid.shahzad@jack.ngo>=20
Cc: nooromari@jack.ngo <mailto:nooromari@jack.ngo> ; =
haseeb.shirzada@jack.ngo <mailto:haseeb.shirzada@jack.ngo> ; =
sadaqat.qahar@jack.ngo <mailto:sadaqat.qahar@jack.ngo> ; =
finance.manager@jack.ngo <mailto:finance.manager@jack.ngo> ; 'Sardar =
Wali Takal' <takal@jack.ngo <mailto:takal@jack.ngo> >; Iolanda Fortes =
<iolanda.fortes@undp.org <mailto:iolanda.fortes@undp.org> >; Patia Oum =
<Patia.Oum@bdo.co.uk <mailto:Patia.Oum@bdo.co.uk> >; Akmal Nasrat =
<akmal.nasrat@undp.org <mailto:akmal.nasrat@undp.org> >; Sadaqat Yaqubi =
<sadaqat.yaqubi@undp.org <mailto:sadaqat.yaqubi@undp.org> >; =
Mohammadismail Hassanzai <mohammadismail.hassanzai@undp.org =
<mailto:mohammadismail.hassanzai@undp.org> >; Mohammad Yousuf Walizada =
<mohammad.yousuf.walizada@undp.org =
<mailto:mohammad.yousuf.walizada@undp.org> >; Getachew Habtu =
<getachew.habtu@undp.org <mailto:getachew.habtu@undp.org> >; farid.noori =
<farid.noori@moore.llc <mailto:farid.noori@moore.llc> >; =
faiq.sediqi@jack.ngo <mailto:faiq.sediqi@jack.ngo>=20
Subject: RE: UNDP Global Fund Afghanistan - SR 19 JACK - Draft Audit =
Report

=20

Dear Obaid,

I hope you are doing well.

Attached please find final Audit Report for JACK for Sehatmandi project =
with UNDP Global Fund grant for 2021.

As you might be aware that RP has to provide an action plan for =
implementation of the audit observations and findings. Therefore you are =
kindly requested to fill the columns K through N in the attached excel =
file. Please share the excel file back with us by CoB tomorrow for =
submission to HQ.

Please le me know in case of any question.

=20

Regards,

Hatam

=20

From: Patia Oum <Patia.Oum@bdo.co.uk <mailto:Patia.Oum@bdo.co.uk> >=20
Sent: Wednesday, March 23, 2022 5:57 PM
To: obaid.shahzad@jack.ngo <mailto:obaid.shahzad@jack.ngo> ; Abdulmalik =
Hatam <abdulmalik.hatam@undp.org <mailto:abdulmalik.hatam@undp.org> >
Cc: nooromari@jack.ngo <mailto:nooromari@jack.ngo> ; =
haseeb.shirzada@jack.ngo <mailto:haseeb.shirzada@jack.ngo> ; =
sadaqat.qahar@jack.ngo <mailto:sadaqat.qahar@jack.ngo> ; =
finance.manager@jack.ngo <mailto:finance.manager@jack.ngo> ; 'Sardar =
Wali Takal' <takal@jack.ngo <mailto:takal@jack.ngo> >; Iolanda Fortes =
<iolanda.fortes@undp.org <mailto:iolanda.fortes@undp.org> >; Noorullah =
Khyber <noorullah.khyber@undp.org <mailto:noorullah.khyber@undp.org> >; =
Rasulbek Takhirov <rasulbek.takhirov@undp.org =
<mailto:rasulbek.takhirov@undp.org> >; Akmal Nasrat =
<akmal.nasrat@undp.org <mailto:akmal.nasrat@undp.org> >; Sadaqat Yaqubi =
<sadaqat.yaqubi@undp.org <mailto:sadaqat.yaqubi@undp.org> >; =
Mohammadismail Hassanzai <mohammadismail.hassanzai@undp.org =
<mailto:mohammadismail.hassanzai@undp.org> >; Mohammad Yousuf Walizada =
<mohammad.yousuf.walizada@undp.org =
<mailto:mohammad.yousuf.walizada@undp.org> >; Getachew Habtu =
<getachew.habtu@undp.org <mailto:getachew.habtu@undp.org> >; farid.noori =
<farid.noori@moore.llc <mailto:farid.noori@moore.llc> >; =
faiq.sediqi@jack.ngo <mailto:faiq.sediqi@jack.ngo>=20
Subject: RE: UNDP Global Fund Afghanistan - SR 19 JACK - Draft Audit =
Report

=20

Dear Obaid,

=20

Please note that no additional comments are now taken into account.

Thank you for your understanding.

=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: obaid.shahzad@jack.ngo <mailto:obaid.shahzad@jack.ngo> =
<obaid.shahzad@jack.ngo <mailto:obaid.shahzad@jack.ngo> >=20
Sent: 23 March 2022 14:14
To: Abdulmalik Hatam <abdulmalik.hatam@undp.org =
<mailto:abdulmalik.hatam@undp.org> >; Patia Oum <Patia.Oum@bdo.co.uk =
<mailto:Patia.Oum@bdo.co.uk> >
Cc: nooromari@jack.ngo <mailto:nooromari@jack.ngo> ; =
haseeb.shirzada@jack.ngo <mailto:haseeb.shirzada@jack.ngo> ; =
sadaqat.qahar@jack.ngo <mailto:sadaqat.qahar@jack.ngo> ; =
finance.manager@jack.ngo <mailto:finance.manager@jack.ngo> ; 'Sardar =
Wali Takal' <takal@jack.ngo <mailto:takal@jack.ngo> >; Iolanda Fortes =
<iolanda.fortes@undp.org <mailto:iolanda.fortes@undp.org> >; =
noorullah.khyber <noorullah.khyber@undp.org =
<mailto:noorullah.khyber@undp.org> >; Rasulbek Takhirov =
<rasulbek.takhirov@undp.org <mailto:rasulbek.takhirov@undp.org> >; =
'Akmal Nasrat' <akmal.nasrat@undp.org <mailto:akmal.nasrat@undp.org> >; =
'Sadaqat Yaqubi' <sadaqat.yaqubi@undp.org =
<mailto:sadaqat.yaqubi@undp.org> >; 'Mohammadismail Hassanzai' =
<mohammadismail.hassanzai@undp.org =
<mailto:mohammadismail.hassanzai@undp.org> >; 'Mohammad Yousuf Walizada' =
<mohammad.yousuf.walizada@undp.org =
<mailto:mohammad.yousuf.walizada@undp.org> >; getachew.habtu =
<getachew.habtu@undp.org <mailto:getachew.habtu@undp.org> >; farid.noori =
<farid.noori@moore.llc <mailto:farid.noori@moore.llc> >; =
faiq.sediqi@jack.ngo <mailto:faiq.sediqi@jack.ngo>=20
Subject: RE: UNDP Global Fund Afghanistan - SR 19 JACK - Draft Audit =
Report

=20

Attention: This email originated outside BDO LLP. Please be extra =
vigilant when opening attachments or clicking links.

=20

Dear Hatam sahib,=20

=20

Thank you for your email.=20

=20

Please find attached signed Statement of Expenses, Statement of Cash =
position and Statement of Assets for your further reference and record. =
If there is any additional information required please let me know.=20

=20

Additionally, we also have made few comments in audit report. Please =
review and consider our comments and ask auditors to consider these in =
their final report.=20

=20

We are so thankful in advance for all your support and coordination in =
this regard as always.=20

=20

With Thanks=20

=20

Obaid Shahzad=20

Operation Director=20

JACK=20

=20

From: Abdulmalik Hatam [mailto:abdulmalik.hatam@undp.org]=20
Sent: Wednesday, March 23, 2022 10:18 AM
To: Patia Oum <Patia.Oum@bdo.co.uk <mailto:Patia.Oum@bdo.co.uk> >; =
obaid.shahzad@jack.ngo <mailto:obaid.shahzad@jack.ngo>=20
Cc: nooromari@jack.ngo <mailto:nooromari@jack.ngo> ; =
haseeb.shirzada@jack.ngo <mailto:haseeb.shirzada@jack.ngo> ; =
sadaqat.qahar@jack.ngo <mailto:sadaqat.qahar@jack.ngo> ; =
finance.manager@jack.ngo <mailto:finance.manager@jack.ngo> ; Iolanda =
Fortes <iolanda.fortes@undp.org <mailto:iolanda.fortes@undp.org> >; =
Noorullah Khyber <noorullah.khyber@undp.org =
<mailto:noorullah.khyber@undp.org> >; Rasulbek Takhirov =
<rasulbek.takhirov@undp.org <mailto:rasulbek.takhirov@undp.org> >; Akmal =
Nasrat <akmal.nasrat@undp.org <mailto:akmal.nasrat@undp.org> >; Sadaqat =
Yaqubi <sadaqat.yaqubi@undp.org <mailto:sadaqat.yaqubi@undp.org> >; =
Mohammadismail Hassanzai <mohammadismail.hassanzai@undp.org =
<mailto:mohammadismail.hassanzai@undp.org> >; Mohammad Yousuf Walizada =
<mohammad.yousuf.walizada@undp.org =
<mailto:mohammad.yousuf.walizada@undp.org> >; Getachew Habtu =
<getachew.habtu@undp.org <mailto:getachew.habtu@undp.org> >; farid.noori =
<farid.noori@moore.llc <mailto:farid.noori@moore.llc> >
Subject: RE: UNDP Global Fund Afghanistan - SR 19 JACK - Draft Audit =
Report

=20

Dear Obaid,

I hope you are doing well.

Attached please find JACK  pre final audit report with your comments =
incorporated by the auditors. In addition we are sharing with you the =
Statement of Expenses, Statement of Cash position and Statement of =
Assets for your signatures.

Please sign as indicated in each sheet as below and share the files back =
with us.

=20

Please let me know in case of any question.

=20

Regards,

Hatam

=20

From: Patia Oum <Patia.Oum@bdo.co.uk <mailto:Patia.Oum@bdo.co.uk> >=20
Sent: Monday, March 14, 2022 2:33 PM
To: obaid.shahzad@jack.ngo <mailto:obaid.shahzad@jack.ngo>=20
Cc: nooromari@jack.ngo <mailto:nooromari@jack.ngo> ; =
haseeb.shirzada@jack.ngo <mailto:haseeb.shirzada@jack.ngo> ; =
sadaqat.qahar@jack.ngo <mailto:sadaqat.qahar@jack.ngo> ; =
finance.manager@jack.ngo <mailto:finance.manager@jack.ngo> ; Iolanda =
Fortes <iolanda.fortes@undp.org <mailto:iolanda.fortes@undp.org> >; =
Noorullah Khyber <noorullah.khyber@undp.org =
<mailto:noorullah.khyber@undp.org> >; Abdulmalik Hatam =
<abdulmalik.hatam@undp.org <mailto:abdulmalik.hatam@undp.org> >; =
Rasulbek Takhirov <rasulbek.takhirov@undp.org =
<mailto:rasulbek.takhirov@undp.org> >; Akmal Nasrat =
<akmal.nasrat@undp.org <mailto:akmal.nasrat@undp.org> >; Sadaqat Yaqubi =
<sadaqat.yaqubi@undp.org <mailto:sadaqat.yaqubi@undp.org> >; =
Mohammadismail Hassanzai <mohammadismail.hassanzai@undp.org =
<mailto:mohammadismail.hassanzai@undp.org> >; Mohammad Yousuf Walizada =
<mohammad.yousuf.walizada@undp.org =
<mailto:mohammad.yousuf.walizada@undp.org> >; Getachew Habtu =
<getachew.habtu@undp.org <mailto:getachew.habtu@undp.org> >; farid.noori =
<farid.noori@moore.llc <mailto:farid.noori@moore.llc> >
Subject: RE: UNDP Global Fund Afghanistan - SR 19 JACK - Draft Audit =
Report

=20

Dear Obaid Shahzad,

=20

Thank you for your email. The comments are acknowledged.

=20

Please note that my team has already had two meetings with you, one at =
the time of the closing meeting, and the other one upon your request on =
12 March and thus, your answers provided by email will be taken as final =
comments from your side.

=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: 08 March 2022 23:00
To: nooromari@jack.ngo <mailto:nooromari@jack.ngo>=20
Cc: obaid.shahzad@jack.ngo <mailto:obaid.shahzad@jack.ngo> ; =
haseeb.shirzada@jack.ngo <mailto:haseeb.shirzada@jack.ngo> ; =
sadaqat.qahar@jack.ngo <mailto:sadaqat.qahar@jack.ngo> ; =
finance.manager@jack.ngo <mailto:finance.manager@jack.ngo> ; Iolanda =
Fortes <iolanda.fortes@undp.org <mailto:iolanda.fortes@undp.org> >; =
Noorullah Khyber <noorullah.khyber@undp.org =
<mailto:noorullah.khyber@undp.org> >; Abdulmalik Hatam =
<abdulmalik.hatam@undp.org <mailto:abdulmalik.hatam@undp.org> >; =
Rasulbek Takhirov <rasulbek.takhirov@undp.org =
<mailto:rasulbek.takhirov@undp.org> >; akmal.nasrat@undp.org =
<mailto:akmal.nasrat@undp.org> ; sadaqat.yaqubi@undp.org =
<mailto:sadaqat.yaqubi@undp.org> ; mohammadismail.hassanzai@undp.org =
<mailto:mohammadismail.hassanzai@undp.org> ; =
mohammad.yousuf.walizada@undp.org =
<mailto:mohammad.yousuf.walizada@undp.org> ; Getachew Habtu =
<getachew.habtu@undp.org <mailto:getachew.habtu@undp.org> >; Farid Ahmad =
Noori <farid.noori@moore.llc <mailto:farid.noori@moore.llc> >
Subject: UNDP Global Fund Afghanistan - SR 19 JACK - Draft Audit Report

=20

Dear Mr Noor Agha Omari,

=20

I trust this email finds you well.

=20

I am pleased to share with you the draft audit report for your review =
and comments to be added/amended in the relevant section of the findings =
(section =E2=80=98Responsible Party comments=E2=80=99).

You will notice that some findings already include your comments from =
the aide-memoire shared with you on 21 February 2022.

We would be grateful if you could provide us with your final comments by =
12 March 2022 which will be added to the final draft audit report to be =
issued by 25 March 2022.

=20

On behalf of our team, I would like to thank you again for your =
cooperation and assistance during the audit process.

We are looking forward to hearing from you.

=20

Best regards,

=20

Patia

=20

Patia Oum (Ms)

Manager

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

=
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mkIas7y1AOZSPzoDw%3D&reserved=3D0> www.bdo.co.uk

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_____ =20

=
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bdo.co.uk%2Fen-gb%2Frethink%3Futm_source%3Demail%26utm_medium%3Dfooter%26=
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<html xmlns:v=3D"urn:schemas-microsoft-com:vml" =
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link=3D"#0563C1" vlink=3D"#ED1A3B" style=3D'word-wrap:break-word'><div =
class=3DWordSection1>Dear Shahazad =
Sahib,<o:p></o:p><o:p>&nbsp;</o:p>Kindly =
prepare and share the action plan with the auditor for releasing our =
remained amount with the UNDP.<o:p></o:p><o:p>&nbsp;</o:p><div><o:p>&nbsp;</o:p>With Best =
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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>Dr. Faiq Sediqi MD<o:p></o:p>Deputy Gen. Director for =
Admin/Finance<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 =
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=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)793242469<o:p></o:p>Email: <a =
href=3D"mailto:faiq.sediqi@jack.ngo">faiq.sediqi@jack.ngo</a>&nbsp; <o:p></o:p>Website:www.jack.ngo <o:p></o:p>=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=
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or policies of jack (Afghanistan). Electronic transmissions may be =
recorded and monitored.For Verification Please Read =
the Barcode Reader.&nbsp; <o:p></o:p><![if !vml]><img width=3D92 height=3D92 =
style=3D'width:.9583in;height:.9583in' =
src=3D"cid:image001.jpg@01D84CD9.D8863D40" alt=3D"jack smart code" =
v:shapes=3D"Picture_x0020_1"><![endif]><o:p>&nbsp;</o:p></=
p> P<s=
pan lang=3DEN-US =
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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><o:p>&nbsp;</o:p><div><di=
v style=3D'border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in =
0in 0in'>From: Abdulmalik Hatam =
&lt;abdulmalik.hatam@undp.org&gt; Sent: Sunday, April 10, =
2022 12:38 PM To: obaid.shahzad@jack.ngo Cc: =
nooromari@jack.ngo; haseeb.shirzada@jack.ngo; sadaqat.qahar@jack.ngo; =
finance.manager@jack.ngo; 'Sardar Wali Takal' &lt;takal@jack.ngo&gt;; =
Iolanda Fortes &lt;iolanda.fortes@undp.org&gt;; Patia Oum =
&lt;Patia.Oum@bdo.co.uk&gt;; Akmal Nasrat &lt;akmal.nasrat@undp.org&gt;; =
Sadaqat Yaqubi &lt;sadaqat.yaqubi@undp.org&gt;; Mohammadismail Hassanzai =
&lt;mohammadismail.hassanzai@undp.org&gt;; Mohammad Yousuf Walizada =
&lt;mohammad.yousuf.walizada@undp.org&gt;; Getachew Habtu =
&lt;getachew.habtu@undp.org&gt;; farid.noori =
&lt;farid.noori@moore.llc&gt;; faiq.sediqi@jack.ngo Subject: =
RE: UNDP Global Fund Afghanistan - SR 19 JACK - Draft Audit =
Report<o:p></o:p></div></div><o:p>&nbsp;</o:p>Dear Obaid,<o:p></o:p>I hope well.<o:p></o:p>A kind =
reminder!<o:p></o:p>Please provide us the action plan for the audit findings =
and recommendations.<o:p></o:p><o:p>&nbsp;</o:p>Regards,<o:p></o:p>Hatam<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: Abdulmalik Hatam =
 Sent: Sunday, April 3, 2022 2:50 PM To: <a =
href=3D"mailto:obaid.shahzad@jack.ngo">obaid.shahzad@jack.ngo</a> C=
c: <a href=3D"mailto:nooromari@jack.ngo">nooromari@jack.ngo</a>; <a =
href=3D"mailto:haseeb.shirzada@jack.ngo">haseeb.shirzada@jack.ngo</a>; =
<a href=3D"mailto:sadaqat.qahar@jack.ngo">sadaqat.qahar@jack.ngo</a>; <a =
href=3D"mailto:finance.manager@jack.ngo">finance.manager@jack.ngo</a>; =
'Sardar Wali Takal' &lt;<a =
href=3D"mailto:takal@jack.ngo">takal@jack.ngo</a>&gt;; Iolanda Fortes =
&lt;<a =
href=3D"mailto:iolanda.fortes@undp.org">iolanda.fortes@undp.org</a>&gt;; =
Patia Oum &lt;<a =
href=3D"mailto:Patia.Oum@bdo.co.uk">Patia.Oum@bdo.co.uk</a>&gt;; Akmal =
Nasrat &lt;<a =
href=3D"mailto:akmal.nasrat@undp.org">akmal.nasrat@undp.org</a>&gt;; =
Sadaqat Yaqubi &lt;<a =
href=3D"mailto:sadaqat.yaqubi@undp.org">sadaqat.yaqubi@undp.org</a>&gt;; =
Mohammadismail Hassanzai &lt;<a =
href=3D"mailto:mohammadismail.hassanzai@undp.org">mohammadismail.hassanza=
i@undp.org</a>&gt;; Mohammad Yousuf Walizada &lt;<a =
href=3D"mailto:mohammad.yousuf.walizada@undp.org">mohammad.yousuf.walizad=
a@undp.org</a>&gt;; Getachew Habtu &lt;<a =
href=3D"mailto:getachew.habtu@undp.org">getachew.habtu@undp.org</a>&gt;; =
farid.noori &lt;<a =
href=3D"mailto:farid.noori@moore.llc">farid.noori@moore.llc</a>&gt;; <a =
href=3D"mailto:faiq.sediqi@jack.ngo">faiq.sediqi@jack.ngo</a> Subje=
ct: RE: UNDP Global Fund Afghanistan - SR 19 JACK - Draft Audit =
Report<o:p></o:p></div></div><o:p>&nbsp;</o:p>Dear Obaid,<o:p></o:p>I hope you are doing well.<o:p></o:p>Attached please find final Audit =
Report for JACK for Sehatmandi project with UNDP Global Fund grant for =
2021.<o:p></o:p>As =
you might be aware that RP has to provide an action plan for =
implementation of the audit observations and findings. Therefore you are =
kindly requested to fill the columns K through N in the attached excel =
file. Please share the excel file back with us by CoB tomorrow for =
submission to HQ.<o:p></o:p>Please le me know in case of any =
question.<o:p></o:p><o:p>&nbsp;</o:p>Regards,<o:p></o:p>Hatam<o:p></o:p><o:p>&nbsp;</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: Patia Oum &lt;<a =
href=3D"mailto:Patia.Oum@bdo.co.uk">Patia.Oum@bdo.co.uk</a>&gt; =
 Sent: Wednesday, March 23, 2022 5:57 PM To: <a =
href=3D"mailto:obaid.shahzad@jack.ngo">obaid.shahzad@jack.ngo</a>; =
Abdulmalik Hatam &lt;<a =
href=3D"mailto:abdulmalik.hatam@undp.org">abdulmalik.hatam@undp.org</a>&g=
t; Cc: <a =
href=3D"mailto:nooromari@jack.ngo">nooromari@jack.ngo</a>; <a =
href=3D"mailto:haseeb.shirzada@jack.ngo">haseeb.shirzada@jack.ngo</a>; =
<a href=3D"mailto:sadaqat.qahar@jack.ngo">sadaqat.qahar@jack.ngo</a>; <a =
href=3D"mailto:finance.manager@jack.ngo">finance.manager@jack.ngo</a>; =
'Sardar Wali Takal' &lt;<a =
href=3D"mailto:takal@jack.ngo">takal@jack.ngo</a>&gt;; Iolanda Fortes =
&lt;<a =
href=3D"mailto:iolanda.fortes@undp.org">iolanda.fortes@undp.org</a>&gt;; =
Noorullah Khyber &lt;<a =
href=3D"mailto:noorullah.khyber@undp.org">noorullah.khyber@undp.org</a>&g=
t;; Rasulbek Takhirov &lt;<a =
href=3D"mailto:rasulbek.takhirov@undp.org">rasulbek.takhirov@undp.org</a>=
&gt;; Akmal Nasrat &lt;<a =
href=3D"mailto:akmal.nasrat@undp.org">akmal.nasrat@undp.org</a>&gt;; =
Sadaqat Yaqubi &lt;<a =
href=3D"mailto:sadaqat.yaqubi@undp.org">sadaqat.yaqubi@undp.org</a>&gt;; =
Mohammadismail Hassanzai &lt;<a =
href=3D"mailto:mohammadismail.hassanzai@undp.org">mohammadismail.hassanza=
i@undp.org</a>&gt;; Mohammad Yousuf Walizada &lt;<a =
href=3D"mailto:mohammad.yousuf.walizada@undp.org">mohammad.yousuf.walizad=
a@undp.org</a>&gt;; Getachew Habtu &lt;<a =
href=3D"mailto:getachew.habtu@undp.org">getachew.habtu@undp.org</a>&gt;; =
farid.noori &lt;<a =
href=3D"mailto:farid.noori@moore.llc">farid.noori@moore.llc</a>&gt;; <a =
href=3D"mailto:faiq.sediqi@jack.ngo">faiq.sediqi@jack.ngo</a> Subje=
ct: RE: UNDP Global Fund Afghanistan - SR 19 JACK - Draft Audit =
Report<o:p></o:p></div></div><o:p>&nbsp;</o:p>Dear Obaid,<o:p></o:p>&nbsp;<o:p></o:p>Please note that no additional comments =
are now taken into account.<o:p></o:p> Thank you for your =
understanding.<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: <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: 23 March 2022 14:14 To: Abdulmalik Hatam =
&lt;<a =
href=3D"mailto:abdulmalik.hatam@undp.org">abdulmalik.hatam@undp.org</a>&g=
t;; Patia Oum &lt;<a =
href=3D"mailto:Patia.Oum@bdo.co.uk">Patia.Oum@bdo.co.uk</a>&gt; Cc:=
 <a href=3D"mailto:nooromari@jack.ngo">nooromari@jack.ngo</a>; <a =
href=3D"mailto:haseeb.shirzada@jack.ngo">haseeb.shirzada@jack.ngo</a>; =
<a href=3D"mailto:sadaqat.qahar@jack.ngo">sadaqat.qahar@jack.ngo</a>; <a =
href=3D"mailto:finance.manager@jack.ngo">finance.manager@jack.ngo</a>; =
'Sardar Wali Takal' &lt;<a =
href=3D"mailto:takal@jack.ngo">takal@jack.ngo</a>&gt;; Iolanda Fortes =
&lt;<a =
href=3D"mailto:iolanda.fortes@undp.org">iolanda.fortes@undp.org</a>&gt;; =
noorullah.khyber &lt;<a =
href=3D"mailto:noorullah.khyber@undp.org">noorullah.khyber@undp.org</a>&g=
t;; Rasulbek Takhirov &lt;<a =
href=3D"mailto:rasulbek.takhirov@undp.org">rasulbek.takhirov@undp.org</a>=
&gt;; 'Akmal Nasrat' &lt;<a =
href=3D"mailto:akmal.nasrat@undp.org">akmal.nasrat@undp.org</a>&gt;; =
'Sadaqat Yaqubi' &lt;<a =
href=3D"mailto:sadaqat.yaqubi@undp.org">sadaqat.yaqubi@undp.org</a>&gt;; =
'Mohammadismail Hassanzai' &lt;<a =
href=3D"mailto:mohammadismail.hassanzai@undp.org">mohammadismail.hassanza=
i@undp.org</a>&gt;; 'Mohammad Yousuf Walizada' &lt;<a =
href=3D"mailto:mohammad.yousuf.walizada@undp.org">mohammad.yousuf.walizad=
a@undp.org</a>&gt;; getachew.habtu &lt;<a =
href=3D"mailto:getachew.habtu@undp.org">getachew.habtu@undp.org</a>&gt;; =
farid.noori &lt;<a =
href=3D"mailto:farid.noori@moore.llc">farid.noori@moore.llc</a>&gt;; <a =
href=3D"mailto:faiq.sediqi@jack.ngo">faiq.sediqi@jack.ngo</a> Subje=
ct: RE: UNDP Global Fund Afghanistan - SR 19 JACK - Draft Audit =
Report<o:p></o:p></div></div>&nbsp;<o:p></o:p>Att=
ention: 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 Hatam sahib, <o:p></o:p>&nbsp;<o:p></o:p>Thank you for your email. =
<o:p></o:p>&nbsp;<o:p></o:p>Please find attached signed =
Statement of Expenses, Statement of Cash position and Statement of =
Assets for your further reference and record. If there is any additional =
information required please let me know. <o:p></o:p>&nbsp;<o:p></o:p>Additionally, we also have made few =
comments in audit report. Please review and consider our comments and =
ask auditors to consider these in their final report. <o:p></o:p>&nbsp;<o:p></o:p>We are so thankful in advance for =
all your support and coordination in this regard as always. <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>&nbsp;<o:p></o:p><div><div =
style=3D'border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in =
0in 0in'>From: Abdulmalik Hatam [<a =
href=3D"mailto:abdulmalik.hatam@undp.org">mailto:abdulmalik.hatam@undp.or=
g</a>] Sent: Wednesday, March 23, 2022 10:18 AM To: =
Patia Oum &lt;<a =
href=3D"mailto:Patia.Oum@bdo.co.uk">Patia.Oum@bdo.co.uk</a>&gt;; <a =
href=3D"mailto:obaid.shahzad@jack.ngo">obaid.shahzad@jack.ngo</a> C=
c: <a href=3D"mailto:nooromari@jack.ngo">nooromari@jack.ngo</a>; <a =
href=3D"mailto:haseeb.shirzada@jack.ngo">haseeb.shirzada@jack.ngo</a>; =
<a href=3D"mailto:sadaqat.qahar@jack.ngo">sadaqat.qahar@jack.ngo</a>; <a =
href=3D"mailto:finance.manager@jack.ngo">finance.manager@jack.ngo</a>; =
Iolanda Fortes &lt;<a =
href=3D"mailto:iolanda.fortes@undp.org">iolanda.fortes@undp.org</a>&gt;; =
Noorullah Khyber &lt;<a =
href=3D"mailto:noorullah.khyber@undp.org">noorullah.khyber@undp.org</a>&g=
t;; Rasulbek Takhirov &lt;<a =
href=3D"mailto:rasulbek.takhirov@undp.org">rasulbek.takhirov@undp.org</a>=
&gt;; Akmal Nasrat &lt;<a =
href=3D"mailto:akmal.nasrat@undp.org">akmal.nasrat@undp.org</a>&gt;; =
Sadaqat Yaqubi &lt;<a =
href=3D"mailto:sadaqat.yaqubi@undp.org">sadaqat.yaqubi@undp.org</a>&gt;; =
Mohammadismail Hassanzai &lt;<a =
href=3D"mailto:mohammadismail.hassanzai@undp.org">mohammadismail.hassanza=
i@undp.org</a>&gt;; Mohammad Yousuf Walizada &lt;<a =
href=3D"mailto:mohammad.yousuf.walizada@undp.org">mohammad.yousuf.walizad=
a@undp.org</a>&gt;; Getachew Habtu &lt;<a =
href=3D"mailto:getachew.habtu@undp.org">getachew.habtu@undp.org</a>&gt;; =
farid.noori &lt;<a =
href=3D"mailto:farid.noori@moore.llc">farid.noori@moore.llc</a>&gt; <b=
>Subject: RE: UNDP Global Fund Afghanistan - SR 19 JACK - Draft =
Audit Report<o:p></o:p></div></div>&nbsp;<o:p></o:p>Dear Obaid,<o:p></o:p>I hope you are doing well.<o:p></o:p>Attached please find JACK &nbsp;pre final audit report with =
your comments incorporated by the auditors. In addition we are sharing =
with you the Statement of Expenses, Statement of Cash position and =
Statement of Assets for your signatures.<o:p></o:p>Please sign as indicated in each sheet as below and share =
the files back with us.<o:p></o:p><img border=3D0 width=3D594 height=3D104 =
style=3D'width:6.1875in;height:1.0833in' id=3D"Picture_x0020_1" =
src=3D"cid:image005.jpg@01D84CD9.D873EDC0"><o:p></o:p>&nbsp;<o:p></o:p>Please let me know in case of any =
question.<o:p></o:p>&nbsp;<o:p></o:p>Regards,<o:p></o:p>Hatam<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: Patia Oum &lt;<a =
href=3D"mailto:Patia.Oum@bdo.co.uk">Patia.Oum@bdo.co.uk</a>&gt; =
 Sent: Monday, March 14, 2022 2:33 PM To: <a =
href=3D"mailto:obaid.shahzad@jack.ngo">obaid.shahzad@jack.ngo</a> C=
c: <a href=3D"mailto:nooromari@jack.ngo">nooromari@jack.ngo</a>; <a =
href=3D"mailto:haseeb.shirzada@jack.ngo">haseeb.shirzada@jack.ngo</a>; =
<a href=3D"mailto:sadaqat.qahar@jack.ngo">sadaqat.qahar@jack.ngo</a>; <a =
href=3D"mailto:finance.manager@jack.ngo">finance.manager@jack.ngo</a>; =
Iolanda Fortes &lt;<a =
href=3D"mailto:iolanda.fortes@undp.org">iolanda.fortes@undp.org</a>&gt;; =
Noorullah Khyber &lt;<a =
href=3D"mailto:noorullah.khyber@undp.org">noorullah.khyber@undp.org</a>&g=
t;; Abdulmalik Hatam &lt;<a =
href=3D"mailto:abdulmalik.hatam@undp.org">abdulmalik.hatam@undp.org</a>&g=
t;; Rasulbek Takhirov &lt;<a =
href=3D"mailto:rasulbek.takhirov@undp.org">rasulbek.takhirov@undp.org</a>=
&gt;; Akmal Nasrat &lt;<a =
href=3D"mailto:akmal.nasrat@undp.org">akmal.nasrat@undp.org</a>&gt;; =
Sadaqat Yaqubi &lt;<a =
href=3D"mailto:sadaqat.yaqubi@undp.org">sadaqat.yaqubi@undp.org</a>&gt;; =
Mohammadismail Hassanzai &lt;<a =
href=3D"mailto:mohammadismail.hassanzai@undp.org">mohammadismail.hassanza=
i@undp.org</a>&gt;; Mohammad Yousuf Walizada &lt;<a =
href=3D"mailto:mohammad.yousuf.walizada@undp.org">mohammad.yousuf.walizad=
a@undp.org</a>&gt;; Getachew Habtu &lt;<a =
href=3D"mailto:getachew.habtu@undp.org">getachew.habtu@undp.org</a>&gt;; =
farid.noori &lt;<a =
href=3D"mailto:farid.noori@moore.llc">farid.noori@moore.llc</a>&gt; <b=
>Subject: RE: UNDP Global Fund Afghanistan - SR 19 JACK - Draft =
Audit Report<o:p></o:p></div></div>&nbsp;<o:p></o:p>Dear Obaid Shahzad,<o:p></o:p>&nbsp;<o:p></o:p>Thank you for your email. The comments are =
acknowledged.<o:p></o:p>&nbsp;<o:p></o:p>Please note that my team has already had =
two meetings with you, one at the time of the closing meeting, and the =
other one upon your request on 12 March and thus, your answers provided =
by email will be taken as final comments from your side.<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: Patia Oum =
 Sent: 08 March 2022 23:00 To: <a =
href=3D"mailto:nooromari@jack.ngo">nooromari@jack.ngo</a> Cc: =
<a href=3D"mailto:obaid.shahzad@jack.ngo">obaid.shahzad@jack.ngo</a>; <a =
href=3D"mailto:haseeb.shirzada@jack.ngo">haseeb.shirzada@jack.ngo</a>; =
<a href=3D"mailto:sadaqat.qahar@jack.ngo">sadaqat.qahar@jack.ngo</a>; <a =
href=3D"mailto:finance.manager@jack.ngo">finance.manager@jack.ngo</a>; =
Iolanda Fortes &lt;<a =
href=3D"mailto:iolanda.fortes@undp.org">iolanda.fortes@undp.org</a>&gt;; =
Noorullah Khyber &lt;<a =
href=3D"mailto:noorullah.khyber@undp.org">noorullah.khyber@undp.org</a>&g=
t;; Abdulmalik Hatam &lt;<a =
href=3D"mailto:abdulmalik.hatam@undp.org">abdulmalik.hatam@undp.org</a>&g=
t;; Rasulbek Takhirov &lt;<a =
href=3D"mailto:rasulbek.takhirov@undp.org">rasulbek.takhirov@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.yaqubi@undp.org</a>; <a =
href=3D"mailto:mohammadismail.hassanzai@undp.org">mohammadismail.hassanza=
i@undp.org</a>; <a =
href=3D"mailto:mohammad.yousuf.walizada@undp.org">mohammad.yousuf.walizad=
a@undp.org</a>; Getachew Habtu &lt;<a =
href=3D"mailto:getachew.habtu@undp.org">getachew.habtu@undp.org</a>&gt;; =
Farid Ahmad Noori &lt;<a =
href=3D"mailto:farid.noori@moore.llc">farid.noori@moore.llc</a>&gt; <b=
>Subject: UNDP Global Fund Afghanistan - SR 19 JACK - Draft Audit =
Report<o:p></o:p></div></div>&nbsp;<o:p></o:p>Dear Mr =
Noor Agha Omari,<o:p></o:p>&nbsp;<o:p></o:p>I trust =
this email finds you well.<o:p></o:p>&nbsp;<o:p></o:p>I am =
pleased to share with you the draft audit report for your review and =
comments to be added/amended in the relevant section of the findings =
(section =E2=80=98Responsible Party comments=E2=80=99).<o:p></o:p>You will notice that some findings already include your =
comments from the aide-memoire shared with you on 21 February =
2022.<o:p></o:p>We =
would be grateful if you could provide us with your final comments by 12 =
March 2022 which will be added to the final draft audit report to be =
issued by 25 March 2022.<o:p></o:p>&nbsp;<o:p></o:p>On =
behalf of our team, I would like to thank you again for your cooperation =
and assistance during the audit process.<o:p></o:p> We are looking forward to hearing from =
you.<o:p></o:p>&nbsp;<o:p></o:p>Best =
regards,<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>Manager<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"https://eur03.safelinks.protection.outlook.com/?url=3Dhttp%3A%2F%=
2Fwww.bdo.co.uk%2F&amp;data=3D04%7C01%7Cabdulmalik.hatam%40undp.org%7C081=
59fff62934202a33208da0cd0de77%7Cb3e5db5e2944483799f57488ace54319%7C0%7C0%=
7C637836388490456048%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoi=
V2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C3000&amp;sdata=3D%2Bk0HDsZajYpWH=
pI49Rc4llZK%2BLmkIas7y1AOZSPzoDw%3D&amp;reserved=3D0">www.bdo.co.uk</a><o:p></o:p>&nbsp;<o:p></o:p><table class=3DMsoNormalTable =
border=3D0 cellspacing=3D0 cellpadding=3D0 align=3Dleft =
style=3D'max-width:600.0pt;border-collapse:collapse;margin-left:-2.25pt;m=
argin-right:-2.25pt;opacity: 1'><tr><td valign=3Dtop =
style=3D'background:white;padding:0in 0in 0in 0in'><div =
align=3Dcenter><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 =
cellpadding=3D0 =
style=3D'max-width:600.0pt;border-collapse:collapse'><tr><td =
style=3D'padding:0in 0in 0in 0in'><div align=3Dcenter><table =
class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0 =
style=3D'max-width:600.0pt;border-collapse:collapse'><tr><td =
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orizontal:column;mso-height-rule:exactly'><hr size=3D2 width=3D"100%" =
align=3Dcenter></div><p class=3DMsoNormal =
style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;line-height:1=
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al:paragraph;mso-element-anchor-horizontal:column;mso-height-rule:exactly=
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%2Fwww.bdo.co.uk%2Fen-gb%2Frethink%3Futm_source%3Demail%26utm_medium%3Dfo=
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