About GPO   |   Newsroom/Media   |   Congressional Relations   |   Inspector General   |   Careers   |   Contact   |   askGPO   |   Help  
 
Home   |   Customers   |   Vendors   |   Libraries  

The Electronic Code of Federal Regulations (e-CFR) is a regularly updated, unofficial editorial compilation of CFR material and Federal Register amendments produced by the National Archives and Records Administration's Office of the Federal Register (OFR) and the Government Printing Office.

Parallel Table of Authorities and Rules for the Code of Federal Regulations and the United States Code
Text | PDF

Find, review, and submit comments on Federal rules that are open for comment and published in the Federal Register using Regulations.gov.

Purchase individual CFR titles from the U.S. Government Online Bookstore.

Find issues of the CFR (including issues prior to 1996) at a local Federal depository library.

[1]
 
 

Electronic Code of Federal Regulations

blue pill

e-CFR Data is current as of August 28, 2014

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]


For questions or comments regarding e-CFR editorial content, features, or design, email ecfr@nara.gov.
For questions concerning e-CFR programming and delivery issues, email webteam@gpo.gov.