Title 7--Agriculture

CHAPTER XVII--RURAL UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE

PART 1773--POLICY ON AUDITS OF RUS BORROWERS

TEXT PDF1773.1 General.
TEXT PDF1773.2 Definitions.
TEXT PDF1773.3 Annual audit.
TEXT PDF1773.4 Borrower responsibilities.
TEXT PDF1773.5 Qualifications of CPA.
TEXT PDF1773.6 Auditor communication.
TEXT PDF1773.7 Audit standards.
TEXT PDF1773.8 Audit date.
TEXT PDF1773.9 Disclosure of fraud, illegal acts, and other noncompliance.
TEXT PDF1773.10 Access to audit-related documents.
TEXT PDF1773.20 CPA's submission of the auditor's report, report on compliance, report on compliance and on internal controls over financial reporting, and management letter.
TEXT PDF1773.21 Borrower's review and submission of the auditor's report, report on compliance and on internal control over financial reporting, and management letter.
TEXT PDF1773.30 General.
TEXT PDF1773.31 Auditor's report.
TEXT PDF1773.32 Report on compliance and on internal control over financial reporting.
TEXT PDF1773.33 Management letter.
TEXT PDF1773.38 Scope of engagement.
TEXT PDF1773.39 Utility plant and accumulated depreciation.
TEXT PDF1773.40 Regulatory assets.
TEXT PDF1773.41 Extraordinary retirement losses.
TEXT PDF1773.42 Clearing accounts.
TEXT PDF1773.43 Capital and equity accounts.
TEXT PDF1773.44 Long-term debt.
TEXT PDF1773.45 Regulatory liabilities.

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