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The Code of Federal Regulations (CFR) annual edition is the codification of the general and permanent rules published in the Federal Register by the departments and agencies of the Federal Government produced by the Office of the Federal Register (OFR) and the Government Publishing Office.


Parallel Table of Authorities and Rules for the Code of Federal Regulations and the United States Code
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Electronic Code of Federal Regulations

Electronic Code of Federal Regulations

e-CFR data is current as of August 28, 2015

Title 7Subtitle BChapter XVIIPart 1773


TITLE 7—Agriculture

Subtitle B—REGULATIONS OF THE DEPARTMENT OF AGRICULTURE (CONTINUED)

CHAPTER XVII—RURAL UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE (CONTINUED)

PART 1773—POLICY ON AUDITS OF RUS BORROWERS

rule

Subpart A—GENERAL PROVISIONS

§1773.1
General.
§1773.2
Definitions.
rule

Subpart B—RUS AUDIT REQUIREMENTS

§1773.3
Annual audit.
§1773.4
Borrower responsibilities.
§1773.5
Qualifications of CPA.
§1773.6
Auditor communication.
§1773.7
Audit standards.
§1773.8
Audit date.
§1773.9
Disclosure of fraud, illegal acts, and other noncompliance.
§1773.10
Access to audit-related documents.
§§1773.11-1773.19
[Reserved]
rule

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

§1773.20
CPA's submission of the auditor's report, report on compliance, report on compliance and on internal controls over financial reporting, and management letter.
§1773.21
Borrower's review and submission of the auditor's report, report on compliance and on internal control over financial reporting, and management letter.
§§1773.22-1773.29
[Reserved]
rule

Subpart D—RUS REPORTING REQUIREMENTS

§1773.30
General.
§1773.31
Auditor's report.
§1773.32
Report on compliance and on internal control over financial reporting.
§1773.33
Management letter.
§§1773.34-1773.37
[Reserved]
rule

Subpart E—RUS REQUIRED AUDIT PROCEDURES AND DOCUMENTATION

§1773.38
Scope of engagement.
§1773.39
Utility plant and accumulated depreciation.
§1773.40
Regulatory assets.
§1773.41
Extraordinary retirement losses.
§1773.42
Clearing accounts.
§1773.43
Capital and equity accounts.
§1773.44
Long-term debt.
§1773.45
Regulatory liabilities.
§§1773.46-1773.49
[Reserved]

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