This document presents the Secretariat management response to the Independent Assessment of the Green Climate Fund’s Simplified Approval Process (SAP) Pilot Scheme undertaken by the Independent Evaluation Unit (IEU). This is a reissue of document GCF/B.28/18/Add.01, published on 15 March 2021. This managementresponse alsowas taken into consideration during the development of document GCF/B.30/06 “Update of the simplified approval process.”