USAID & Federal Grant Compliance Specialists — Washington DC, Maryland & Virginia

    International NGO Audit Services — USAID, State Dept & DoD Grant Compliance

    Quick Answer: What audit requirements apply to US-based international NGOs?

    US-based international NGOs receiving USAID, State Department, or DoD federal funding must comply with 2 CFR 200 Uniform Guidance and require a Single Audit when federal awards exceed $1,000,000 (raised from $750,000 effective for fiscal years beginning on or after October 1, 2024). USAID imposes additional requirements through Standard Provisions for US Organizations. Foreign-registered NGOs operating under USAID awards follow separate Standard Provisions for Non-US Organizations.

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    Common USAID Compliance Challenges for International NGOs

    USAID requires A-133/Single Audit AND separate program compliance testing — many NGOs underestimate scope

    Multi-country program expenditure tracking creates complex cost allocation issues across field offices

    Foreign sub-recipient monitoring is the prime grantee's responsibility under 2 CFR 200.332 — often underdocumented

    Program income (fees, sale of goods) must be tracked and accounted for separately from award funds

    Allowable vs. unallowable indirect cost rates under NICRA negotiated with USAID/DC is frequently misapplied

    International NGO Audit & Compliance Services

    From Single Audit to NICRA negotiation, we provide the full spectrum of federal grant compliance support for Washington DC-area NGOs.

    Single Audit under 2 CFR 200

    Full Single Audit (formerly A-133) for US-based NGOs expending $1,000,000 or more in federal awards. Includes financial statement audit, compliance testing of major programs, and Federal Audit Clearinghouse submission within required deadlines.

    USAID Standard Provisions Compliance Review

    Systematic review of award expenditures against USAID Standard Provisions for US Organizations — covering allowable costs, procurement standards, prior approval requirements, and reporting compliance. Identifies issues before USAID's own review.

    NICRA Support and Indirect Cost Rate Preparation

    Preparation of indirect cost rate proposals for submission to the cognizant federal agency (USAID or HHS). Includes cost pool analysis, base selection, rate negotiation support, and documentation of your cost allocation methodology.

    Foreign Sub-Recipient Monitoring Audit

    Structured sub-recipient monitoring procedures for USAID prime grantees — risk assessments, desk reviews, site visit support, and management decisions on sub-recipient audit findings. Fulfills 2 CFR 200.332 obligations.

    Program Income Accounting Review

    Review and documentation of program income tracking, reporting, and treatment under applicable 2 CFR 200 or USAID award terms. Includes identification of income sources, applicable method (additive/deductive), and ledger reconciliation.

    Expenditure Verification for USAID/State/DoD Awards

    Transaction-level testing of award expenditures for allowability, allocability, and reasonableness. Produces an expenditure verification report suitable for submission to USAID, State Department, or DoD program officers upon request.

    USAID Audit Requirements by Organization Type

    Organization TypeApplicable StandardAudit RequirementSubmission
    US-based NGO ($1M+ federal)2 CFR 200 + USAID Standard ProvisionsSingle Audit (OMB)FAC within 30 days of auditor report
    US-based NGO (under $1M)USAID Standard ProvisionsFinancial statements onlyPer award terms
    Non-US NGO (USAID award)Standard Provisions for Non-US OrgsFinancial audit per USAID termsSubmit to USAID Mission
    US university (any award)2 CFR 200Single AuditFAC submission

    Our International NGO Audit Process

    A 4-step process from award review to Federal Audit Clearinghouse submission.

    1

    Award & Compliance Framework Review

    Identify all federal awards, applicable regulations (2 CFR 200 or USAID Standard Provisions), and major program determination. Confirm Single Audit threshold and NICRA status before fieldwork begins.

    2

    Financial Statement Audit

    Audit the NGO's financial statements in accordance with Government Auditing Standards (Yellow Book), including testing of award expenditures for allowability, allocability, and reasonableness.

    3

    Compliance Testing of Major Programs

    Test compliance with the requirements of each major federal program — including allowable activities, allowable costs, cash management, eligibility, matching, procurement, sub-recipient monitoring, and reporting.

    4

    Report Issuance & FAC Submission

    Issue the Single Audit report package — financial statements, Schedule of Expenditures of Federal Awards (SEFA), findings and questioned costs — and submit to the Federal Audit Clearinghouse within required deadlines.

    International NGO Audit FAQs

    Common questions from Washington DC-area NGOs about USAID and federal grant audit requirements.

    USAID Compliance Requires Specialized CPA Support.

    From Single Audit to NICRA negotiation and sub-recipient monitoring, our team delivers the federal grant compliance expertise Washington DC-area NGOs depend on.

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    Serving international NGOs and nonprofits in Washington DC, Maryland, Virginia, and the greater DMV area.