OIG contracted with the independent certified public accounting firm Brown & Company CPAs and Management Consultants PLLC to conduct an audit of USADF’s financial statements for fiscal years 2017 and 2016. The audit firm concluded that USADF’s financial statements for the fiscal years ending September 30, 2017, and 2016, were presented fairly, in all material respects, in accordance with U.S. generally accepted accounting principles. The audit firm did not identify any material weaknesses or significant deficiencies in USADF’s internal control over financial reporting. In addition, the audit firm found no instances of noncompliance with applicable provisions of laws, regulations, contracts, and grant agreements. However, the audit firm identified internal control deficiencies that it reported to USADF in a management letter. While the audit firm made five recommendations, they were minor and we opted not to formalize or track them.