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.

Document provides guidance to dairy stakeholders as they examine opportunities for sector investment and development; t further links decisions from the policy side to those influencing on- and off-farm issues related to enhancing efficiencies and returns from dairy value chains.