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Documents defines indirect costs and describes how indirect cost rates are established and where to find further information.

Report describes the international problem of climate change and recommends actions and policies to fight it.

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.