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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.

The goal of this assessment is to assist Prevention of Mother-to-Child Transmission (PMTCT) programs in assessing the critical elements for effective program implementation, and identifying those elements that need strengthening or further development.

The goal of this assessment is to assist Prevention of Mother-to-Child Transmission (PMTCT) programs in assessing the critical elements for effective program implementation, and identifying those elements that need strengthening or further development.