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Code of Federal Regulations (Last Updated: November 8, 2024) |
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Title 7 - Agriculture |
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Subtitle B - Regulations of the Department of Agriculture |
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Chapter XVII - Rural Utilities Service, Department of Agriculture |
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Part 1773 - Policy on Audits of RUS Awardees |
| Subpart A - General Provisions |
| § 1773.1 - General. |
| § 1773.2 - Definitions. |
| 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 law, regulations, contracts, and grant agreements. |
| § 1773.10 - Access to audit documentation. |
| § 1773.10RESERVED - Access to audit documentation. |
| §§ 1773.11--1773.19 - [Reserved] |
| 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] |
| Subpart D - RUS Reporting Requirements |
| § 1773.30 - [Reserved] |
| § 1773.31 - Auditor's report on the financial statements. |
| § 1773.32 - Reports on internal control; compliance with provisions of laws, regulations, contracts, and grant agreements; and instances of fraud. |
| § 1773.33 - [Reserved] |
| § 1773.34 - Schedule of findings and recommendations. |
| §§ 1773.34--1773.37 - [Reserved] |
| §§ 1773.35--1773.37 - [Reserved] |
| Subpart E - RUS Audit Requirements and Documentation |
| § 1773.38 - Scope of engagement. |
| § 1773.39 - [Reserved] |
| § 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. |
| § 1773.49 - OMB Control Number. |
| Appendix A to Part 1773 - Sample Auditor's Report for an Electric Cooperative |
| Appendix B to Part 1773 - Sample Auditor's Report for a Class A or B Commercial Telephone Company |
| §§ 1773.41--1773.44 - [Reserved] |
| §§ 1773.46--1773.48 - [Reserved] |
| §§ 1773.46--1773.49 - [Reserved] |
| Appendix C to Part 1773 - Illustrative Independent Auditor's Management Letter for Electric Borrowers |
| Appendix D to Part 1773 - Illustrative Independent Auditor's Management Letter for Telecommunications Borrowers |