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e-CFR Data is current as of January 14, 2009

Title 7: Agriculture
PART 1773—POLICY ON AUDITS OF RUS BORROWERS
Subpart E—RUS Required Audit Procedures and Documentation

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§ 1773.42   Clearing accounts.

The CPA's workpapers must contain an analysis of all clearing accounts. Based upon the CPA's determination of materiality, an appropriate sample of transactions should be selected for testing. The CPA's workpapers must document that transactions were reviewed for proper allocation between expense and capital accounts.

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