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Audit Authorities References

Single Audit Act Amendments of 1996

PCIE Single Audit Guidance

Guidelines for Financial Audits Contracted by Foreign Recipients pdf (1443KB) English version

Guidelines for Financial Audits Contracted by Foreign Recipients pdf (472KB) French verison

Guidelines for Financial Audits Contracted by Foreign Recipients pdf (383KB) Spanish verison

OMB Circular A-110

OMB Circular A-21

OMB Circular A-22

OMB Circular A-123

OMB Circular A-133

OMB Circular A-50

All files are , unless otherwise noted.

ADS 590 - Audit

ADS 591 Financial Audits of USAID Contractors, Grantees and Government Recipients

ADS 592 Performance Audit Management

ADS 593 Reviews Conducted by the General Accounting Office (GAO)

ADS 594 Audit of USAID's Financial Statement

ADS 595 Audit Management Program

The following links are Word documents:

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