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[A2]

 

Electronic Code of Federal Regulations

e-CFR data is current as of November 7, 2019

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.

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