USAID Financial Audit Guide for Foreign Organizations

Mandatory Reference for ADS Chapter 591

Full Revision Date: 03/04/2019
Responsible Office: M/CFO 
File Name: 591maa_030419

Overview

The USAID Financial Audit Guide for Foreign Organizations (Guide) is to be used by foreign organization recipients, referred to as "recipients" throughout this Guide (see section 1.2 Applicability) and independent auditors to assist them with meeting the financial audit requirements of USAID awards. Awards  are defined as USAID-funded grants, contracts, and cooperative agreements. The Guide also provides guidance to recipients in selecting independent auditors to perform the financial audits.