Program Accounting Services Division Regulations and Bulletins Regulations and Bulletins which apply to Rural Development Utilities Programs Program Accounting Services are listed below. These documents can be viewed by clicking on the title, or downloaded in .pdf format. Questions about Rural Development Utilities Programs auditing regulations can be referred to Diana Alger, Technical Accounting and Auditing Staff, at 202 720-5227. Rural Development Utilities Programs Regulations 7 CFR Part Description 1767 Accounting Requirements For RUS Electric Borrowers 1770 Accounting Requirements For RUS Telecommunications Borrowers 1773 Policy on Audits of RUS Borrowers   Bulletins Bulletin Description 1767B-1 Uniform System of Accounts - Electric Program 1767B-2 Work order procedures - Electric Program (See also June 7, 2007 addendum) 1767B-3 Preparation and use of the RUS Form 254, Construction Inventory 1773-1 Policy on Audits of Rural Development Utilities Program Borrowers Memoranda to Borrowers Letter Dated PDF Description 7/28/03 .pdf RUS Treatment of Part 32 Accounting Changes for Telecommunications Borrowers. Uniform USDA Requirements Applicable to Grants 7 CFR Part Description 3015 Uniform Federal Assistance Regulations 3016 Uniform Administrative Requirements for Grants and Cooperative Agreements to State and Local Governments 3017 Governmentwide Debarment and Suspension (NonProcurement) 3018 New Restrictions on Lobbying 3019 Uniform Administrative Requirements for Grants and Agreements with Institutions of Higher Education, Hospitals, and other Non-Profit Organizations 3052 Audits of States, Local Governments, and Non-Profit Organizations