e-CFR banner

Home
gpo.gov
govinfo.gov

e-CFR Navigation Aids

Browse

Simple Search

Advanced Search

 — Boolean

 — Proximity

 

Search History

Search Tips

Corrections

Latest Updates

User Info

FAQs

Agency List

Incorporation By Reference

eCFR logo

Related Resources

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.

Download the Code of Federal Regulations in XML.

Download the Electronic Code of Federal Regulations in XML.

Monthly Title and Part user viewing data for the e-CFR is available for download in CSV format.

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.

[A1]

 

Electronic Code of Federal Regulations

e-CFR data is current as of January 24, 2020

Title 7 → Subtitle B → Chapter XVII → Part 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 AND GRANTEES

rule

Subpart A—GENERAL PROVISIONS

§1773.1
General.
§1773.2
Definitions.
rule

Subpart B—RUS AUDIT REQUIREMENTS

§1773.3
Annual audit.
§1773.4
Auditee's responsibilities.
§1773.5
Qualifications of the auditor.
§1773.6
Auditor communication.
§1773.7
Audit standards.
§1773.8
Audit date.
§1773.9
Disclosure of fraud, and noncompliance with provisions of laws, regulations, contracts, and loan and grant agreements.
§1773.10
Access to audit documentation.
§§1773.11-1773.19
[Reserved]
rule

Subpart C—RUS REQUIREMENTS FOR THE SUBMISSION AND REVIEW OF THE REPORTING PACKAGE

§1773.20
The auditor's submission of the reporting package.
§1773.21
Auditee's review and submission of the reporting package.
§§1773.22-1773.29
[Reserved]
rule

Subpart D—RUS REPORTING REQUIREMENTS

§1773.30
[Reserved]
§1773.31
Auditor's report on the financial statements.
§1773.32
Report on internal control over financial reporting and on compliance and other matters.
§1773.33
Report on compliance with aspects of contractual agreements and regulatory requirements.
§1773.34
Schedule of findings and recommendations.
§§1773.35-1773.37
[Reserved]
rule

Subpart E—RUS AUDIT REQUIREMENTS 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.
§§1773.46-1773.48
[Reserved]
§1773.49
OMB Control Number.

Need assistance?