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Code of Federal Regulations (Last Updated: July 5, 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 Borrowers and Grantees |
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Subpart D - RUS Reporting Requirements |
§ 1773.30 - [Reserved]
Latest version.
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§ 1773.30 General.
(a) The CPA must prepare the following (examples of which are set forth in RUS Bulletin 1773-1):
(1) An auditor's report;
(2) A report on compliance and on internal control over financial reporting; and
(3) A management letter.
[56 FR 63360, Dec. 3, 1991, as amended at 63 FR 38723, July 17, 1998; 66 FR 27835, 27836, May 21, 2001(b) The CPA should deliver the auditor's report, report on compliance and on internal control over financial reporting, and management letter (with copies as required in § 1773.20) to the borrower as soon as possible after completion of the audit but not more than 90 days after the as of audit date.
[Reserved]