Attachment 3(a) - Memorandum to Technical Committee Attachment 3(c) - Draft minutes of meeting Attachment 3(e) - GRAP 105 Attachment 3(f) - GRAP 106 Attachment 3(g) - GRAP 107 Mergers/a> Attachment 3(h)- Proposed ITC for revisions Attachment 4(a) - Memorandum from Secretariat Attachment 4(b) - Plan - enhancing the application of GRAP Attachment 7(a) - Memorandum from Secretariat Attachment 7(b) - Work programme 2023 (Feb 23) Attachment 7(c) - Convergence IPSASB (Feb 23)