USAID Financial Audit Guide for Foreign Organizations
A Mandatory Reference for ADS Chapter 591
Partial Revision Date: 10/11/2023
Responsible Office: M/CFO
File Name: 591maa_101123
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.
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