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Home Page > Executive Branch > Code of Federal Regulations > Electronic Code of Federal Regulations
e-CFR Data is current as of January 13, 2009
TITLE 7--Agriculture
Subtitle B--REGULATIONS OF THE DEPARTMENT OF AGRICULTURE
CHAPTER XVII--RURAL UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE
PART 1773--POLICY ON AUDITS OF RUS BORROWERS
Subpart A--GENERAL PROVISIONS
Subpart B--RUS AUDIT REQUIREMENTS
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| Borrower responsibilities. |
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| Disclosure of fraud, illegal acts, and other noncompliance. |
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| Access to audit-related documents. |
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Subpart C--RUS REQUIREMENTS FOR THE SUBMISSION AND REVIEW OF THE AUDITOR'S REPORT, REPORT ON COMPLIANCE AND ON INTERNAL CONTROL OVER FINANCIAL REPORTING, AND MANAGEMENT LETTER
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| CPA's submission of the auditor's report, report on compliance, report on compliance and on internal controls over financial reporting, and management letter. |
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| Borrower's review and submission of the auditor's report, report on compliance and on internal control over financial reporting, and management letter. |
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Subpart D--RUS REPORTING REQUIREMENTS
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| Report on compliance and on internal control over financial reporting. |
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Subpart E--RUS REQUIRED AUDIT PROCEDURES AND DOCUMENTATION
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| Utility plant and accumulated depreciation. |
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| Extraordinary retirement losses. |
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| Capital and equity accounts. |
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February 27, 2007< !-- #EndDate -- >-->
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