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The tutorial is about the Memorandum of Agreement (MOA), which is a written document that describes a cooperative relationship between two parties working together on a project or objective. It serves as a legal document outlining the terms and details of the partnership agreement. MOA is more formal than a verbal agreement but less formal than a contract. Organizations use MOA to establish and outline collaborative agreements, including service partnerships or agreements for technical assistance and training. It can be used regardless of whether money is exchanged. The typical format includes the purpose, background, scope, responsibilities, and signatures.