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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 |
§ 1773.41 - Extraordinary retirement losses.
Latest version.
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§ 1773.41 Extraordinary retirement losses.
The auditor's audit documentation shall support that the auditor tested retirement losses, including any required approval by a regulatory commission with jurisdiction in the matter, or RUS, in the absence of commission jurisdiction.