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Describes guidelines that are used by independent auditors in performing recipient-contracted audits required by USAID agreements with non-U.S. recipient organizations. These organizations are referred to as ""recipients"" or ""foreign recipients"" throughout the Guidelines. ""Agreements"" or ""awards"" are defined as USAID-funded grants, contracts, cooperative agreements and loans. The guidelines also provide recipients with help in selecting independent auditors to perform the audits.

NPI Round 3 Launch Binder Handout for Breakout Session on Cost Share- sample of cost share guidelines developed by AED

This document provides guidelines to organizations to manage cost share, including an outline of allowable and unallowable costs, and how to document cost share.