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May 16, 2017

USAID/WBG Audit Guidelines ATTACHMENT 3:  Guidance on How to Select Appropriate SOW

May 16, 2017

[insert name of organization] is implementing a USAID funded program and is seeking the services of a listed USAID/WBG audit firm to audit USAID resources managed by ourselves for the period from XXXXX to XXXXX.

May 16, 2017

The objective of this engagement is to conduct a financial audit of USAID resources managed by the recipient/sub-recipient under the above-mentioned award(s)/sub-award(s).

May 16, 2017

Since fiscal year 2003, the U.S. Congress has mandated in its annual appropriations laws that USAID shall ensure that “all contractors and grantees, and significant sub-contractors and sub-grantees, under the West Bank and Gaza Program” be subject to Federal or non-Federal audits at least annually.

May 16, 2017

USAID/WBG develops the audit universes for its prime awards and sub-awards.  While USAID/WBG has the prime awards universe in its records, it annually solicits from the prime awardees information on their program-implementing sub-awards in order to develop the sub-awards’ universe.

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Last updated: May 18, 2017

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