The USAID Office of Inspector General, Millennium Challenge Corporation and Global and Strategic Audits Division is initiating an audit of USAID’s non-Federal audit (NFA) program. Federal regulations require agencies to ensure U.S.-based non-Federal entities that expend $750,000 or more in Federal awards during the fiscal year obtain annual NFAs in compliance with generally accepted government auditing standards (GAGAS). USAID is responsible for ensuring NFAs are performed by competent independent public accountants in compliance with government auditing standards.