ADS Chapter 591

Financial Audits of USAID Contractors, Recipients, and Host Government Entities

Functional Series 500 – Management Services

Partial Revision Date: 08/24/2017
Responsible Office: M/CFO
File Name: 591_082417


The chapter provides the policy directives and required procedures for planning and conducting financial audits of USAID-funded contractors, recipients, and host government entities.