Advisory
Report Number
1-000-26-001-A
Non-Federal audits (NFAs)—also known as single audits—help to mitigate the risk of fraud, waste, and abuse; strengthen internal controls and compliance with award terms and applicable laws and regulations; and identify and recover improper payments. Addressing open NFA recommendations, incomplete NFAs, and NFA policies and procedures would help USAID administer the responsible closeout of Agency awards, including the recovery of millions in potential improper payments to implementing organizations.