Pub K
USAID’s OIG’s advisory memo to USAID management
The USAID Office of Inspector General (OIG) is informing you of key issues related to financial audits of organizations that implemented U.S. foreign assistance programs. These 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.