Implementation Tip for USAID Partners on annual audit requirements. 

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.

Report on ECD Project, which seeks to contribute to the effectiveness of capacity development efforts in research and development organizations through the use of evaluation.