§ 1773.44 - Long-term debt.

Latest version.

§ 1773.44 Long-term debt.

Cross Reference

Link to an amendment published at 88 FR 7566, Feb. 6, 2023.

The auditor's audit documentation shall support that the auditor:

(a) Confirmed RUS, FFB, and RTB debt to the appropriate confirmation schedule (RUS Form 690, Confirmation Schedule Obligation to the FFB; Form 614, Confirmation Schedule—Long-term Obligation to RUS; or, Confirmation Schedule for RTB Debt);

(b) Confirmed other long-term debt directly with the lender;

(c) Examined notes executed or cancelled during the audit period; and

(d) Tested accrued interest computations.

                    
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§ 1773.44 - Long-term debt.

§ 1773.44 Long-term debt.

Cross Reference