Recipient Contracted Audit Process (August 2009) (38KB)
    Agency Contracted Audit Process (August 2009) (75KB)
    Request for a Technical Proposal for Qualification of Public Accounting Firms to perform audits of USAID Funds (137KB) (Please note: completed questionaires must please be submitted to Theresa Venter at tventer@usaid.gov or faxed at 012 346-2221)
    USAID Regional Inspector General/Pretoria's List of Approved "Regular" Status Audit Firms (64KB) (Please note: regular status indicates firms that have consistently demonstrated expertise in the performance of audits of USAID agreements - datedMay 19, 2009)
    USAID Regional Inspector General/Pretoria's List of Approved "Conditional" Status Audit Firms (37KB) (dated May 19, 2009)
   Standard Statement of Work for Financial Audits of Non-US Organizations Contracted by USAID (dated January 23, 2009)

• Word Version (748KB)
• PDF Version (111KB)
  

   Standard Statement of Work for Financial Audits of Non-US Organizations Contracted  by the Recipient (dated January 23, 2009)

• Word Version (751 KB)
• PDF Version (112KB)

    22 CFR 226 "Administration of Assistance Awards to US Non-Governmental Organizations" (some of this applies to non-US NGOs)
    OMB Circular A-122 "Cost Principles for Non-Profit Organizations"  (May 10, 2005)
    US Government Auditing Standards (July 2007)
    Guidelines for Financial Audits Contracted by Foreign Recipients (February 2009) (548KB)
    The American Institute of Certified Public Accountants
    Indirect Cost Rate Determination Guide
    Mandatory Standard Provisions for Non-U.S. Nongovernmental Recipients (478KB)
   Principles for Country Contracts: These principles should be used for the audit of Host Country Contracts (370KB)

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Page last updated:  25/02/2009