Implementation Tip for USAID Partners on annual audit requirements. 

Tips paper describes what focus group interviews are, when they are useful and how to conduct one.

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.

Handbook describes how to analyze focus group findings in developing countries to gather practical information for planning and/or improving programs. It is divided into two sections; the first covers the analysis process; the second features a case study from an AED project in Zambia and a series of hands-on exercises.