Finding 2022-004: Written Documentation of Uniform Guidance Policies and Procedures - Material Noncompliance Management?s Response: Our commitment to maintaining strong financial controls and compliance with grant reporting requirements remains unwavering. In response to the audit finding and in our ongoing efforts to continually improve our internal controls and procedures, we have taken the following corrective actions to address the identified noncompliance and strengthen our internal controls for compliance: Policy Development: We have initiated the development of comprehensive written policies and procedures that align with the requirements of 2 CFR 200, Subpart D?Post Federal Award Requirements, and Subpart E?Cost Principles. These policies will outline the necessary steps and guidelines for compliance with grant agreements and cost principles. Policy Review and Approval Process: We have established a formal process for reviewing and approving the written policies and procedures. This process includes involving relevant stakeholders, such as legal counsel, finance, program management, and other key departments, to ensure comprehensive coverage of the requirements and adequate alignment with our operations. Policy Implementation and Training: As the policies and procedures are finalized and approved, we will implement a robust communication and training program to ensure awareness and understanding of the requirements among our staff. This will include training sessions, workshops, and clear dissemination of the written policies throughout the organization. Policy Maintenance and Review: We recognize the importance of regularly maintaining and reviewing our policies and procedures to keep them up to date with any changes in the regulatory environment. We will establish a periodic review process to ensure ongoing compliance and make necessary updates as required. Documentation and Record-Keeping: As part of our enhanced internal controls, we will implement a system for 2 CFR 200, Subpart D?Post Federal Award Requirements, and Subpart E?Cost Principles. This will provide evidence of our adherence to the written policies and procedures. Anticipated Completion Date: Already Implemented Responsible Contact Person: Dr Malik Mamoon Munir, Global Operations Officer, +1 678-580-0853