Review of Audits of Foreign Organizations Expending Centrally Funded Assistance

The Contract Audit and Support Division require that, among the 52 foreign recipients identified in Appendix III, those with active awards be audited for fiscal year 2009 in accordance with the Guidelines for Financial Audits Contracted by Foreign Recipients.

The Contract Audit and Support Division require that, among the 13 foreign recipients identified in the table above, those with active awards be reaudited for fiscal year 2009 in accordance with the Guidelines for Financial Audits Contracted by Foreign Recipients.

The Contract Audit and Support Division develop and publish inventories for fiscal years 2009, 2010, and 2011 of foreign organizations receiving centrally funded awards to make clear which recipients must undergo audits and what awards should be audited.

The Contract Audit and Support Division notify in writing the foreign recipients of centrally funded awards required to have a fiscal year 2009 audit that sanctions could be imposed on recipients unable or unwilling to have an audit performed in accordance with the Guidelines for Financial Audits Contracted by Foreign Recipients and that noncompliant audits may not be paid for with USAID-provided funds.