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 clarifies the meaning of the right to water, presents approaches on how right to water can be implemented in developing and developed countries, and identifies key factors for effective implementation of the right to water.

Paper examines different ""types"" of sanitation, the elements of a sanitation system, the different stakeholders involved and approaches to technology choice.