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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 |
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Subpart E - RUS Required Audit Procedures and Documentation |
§ 1773.40 - Regulatory assets.
Latest version.
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§ 1773.40 Regulatory assets.
The auditor's audit documentation shall support that the auditor tested whether all regulatory assets comply with the requirements of ASC 980. For Electric auditees only, the auditor's audit documentation shall support that all regulatory assets have received RUS approval.