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When host country NGOs participate as sub-recipients, to what extent do USAID/OMB accounting rules apply to these NGOs that are small and have limited resources?

April 26, 2017Accounting country extent host NGOs OMB participate rules sub-recipients USAID

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When host country NGOs participate as sub-recipients, to what extent do USAID/OMB accounting rules apply to these NGOs that are small and have limited resources?

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In accordance with OMB Circular A-110, Recipients are accountable for the use of the funds provided to sub-recipients. Therefore, it is the responsibility of the Recipient to follow monitoring procedures in accordance with OMB Circular A-133 to ensure that sub-recipients are in compliance and have made adequate accounting, recording keeping, and financial management systems.