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

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§ 1773.45   Regulatory liabilities.

The CPA's workpapers must document whether all regulatory liabilities comply with the requirements of SFAS No. 71. For electric borrowers only, the CPA's workpapers must document whether all regulatory liabilities have received RUS approval.

[59 FR 660, Jan. 6, 1994]

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