Part 1773 - POLICY ON AUDITS OF RUS BORROWERS AND GRANTEES  


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 laws, regulations, contracts, and loan 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 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.
§§ 1773.34-1773.37 [Reserved]
§§ 1773.35-1773.37 [Reserved]
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.
§ 1773.49 OMB Control Number.
§§ 1773.46-1773.48 [Reserved]
§§ 1773.46-1773.49 [Reserved]