Title 7

PART 1773

Part 1773 - Policy On Audits Of Rus Borrowers And Grantees

PART 1773 - POLICY ON AUDITS OF RUS BORROWERS AND GRANTEES Authority:7 U.S.C. 901 et seq., 7 U.S.C. 1921 et seq., 7 U.S.C. 6941 et seq. Source:83 FR 19907, May 7, 2018, unless otherwise noted.

• Authority: 7 U.S.C. 901 et seq., 7 U.S.C. 1921 et seq., 7 U.S.C. 6941 et seq.
• Source: 83 FR 19907, May 7, 2018, unless otherwise noted.

7:12.1.1.1.4.1	SUBPART A	Subpart A - General Provisions
7:12.1.1.1.4.1.1.1	SECTION 1773.1	1773.1 General.
7:12.1.1.1.4.1.1.2	SECTION 1773.2	1773.2 Definitions.
7:12.1.1.1.4.2	SUBPART B	Subpart B - RUS Audit Requirements
7:12.1.1.1.4.2.1.1	SECTION 1773.3	1773.3 Annual audit.
7:12.1.1.1.4.2.1.2	SECTION 1773.4	1773.4 Auditee's responsibilities.
7:12.1.1.1.4.2.1.3	SECTION 1773.5	1773.5 Qualifications of the auditor.
7:12.1.1.1.4.2.1.4	SECTION 1773.6	1773.6 Auditor communication.
7:12.1.1.1.4.2.1.5	SECTION 1773.7	1773.7 Audit standards.
7:12.1.1.1.4.2.1.6	SECTION 1773.8	1773.8 Audit date.
7:12.1.1.1.4.2.1.7	SECTION 1773.9	1773.9 Disclosure of fraud, and noncompliance with provisions of laws, regulations, contracts, and loan and grant agreements.
7:12.1.1.1.4.2.1.8	SECTION 1773.10	1773.10 Access to audit documentation.
7:12.1.1.1.4.2.1.9	SECTION 1773.11-1773.19	1773.11-1773.19 [Reserved]
7:12.1.1.1.4.3	SUBPART C	Subpart C - RUS Requirements for the Submission and Review of the Reporting Package
7:12.1.1.1.4.3.1.1	SECTION 1773.20	1773.20 The auditor's submission of the reporting package.
7:12.1.1.1.4.3.1.2	SECTION 1773.21	1773.21 Auditee's review and submission of the reporting package.
7:12.1.1.1.4.3.1.3	SECTION 1773.22-1773.29	1773.22-1773.29 [Reserved]
7:12.1.1.1.4.4	SUBPART D	Subpart D - RUS Reporting Requirements
7:12.1.1.1.4.4.1.1	SECTION 1773.30	1773.30 [Reserved]
7:12.1.1.1.4.4.1.2	SECTION 1773.31	1773.31 Auditor's report on the financial statements.
7:12.1.1.1.4.4.1.3	SECTION 1773.32	1773.32 Report on internal control over financial reporting and on compliance and other matters.
7:12.1.1.1.4.4.1.4	SECTION 1773.33	1773.33 Report on compliance with aspects of contractual agreements and regulatory requirements.
7:12.1.1.1.4.4.1.5	SECTION 1773.34	1773.34 Schedule of findings and recommendations.
7:12.1.1.1.4.4.1.6	SECTION 1773.35-1773.37	1773.35-1773.37 [Reserved]
7:12.1.1.1.4.5	SUBPART E	Subpart E - RUS Audit Requirements and Documentation
7:12.1.1.1.4.5.1.1	SECTION 1773.38	1773.38 Scope of engagement.
7:12.1.1.1.4.5.1.2	SECTION 1773.39	1773.39 Utility plant and accumulated depreciation.
7:12.1.1.1.4.5.1.3	SECTION 1773.40	1773.40 Regulatory assets.
7:12.1.1.1.4.5.1.4	SECTION 1773.41	1773.41 Extraordinary retirement losses.
7:12.1.1.1.4.5.1.5	SECTION 1773.42	1773.42 Clearing accounts.
7:12.1.1.1.4.5.1.6	SECTION 1773.43	1773.43 Capital and equity accounts.
7:12.1.1.1.4.5.1.7	SECTION 1773.44	1773.44 Long-term debt.
7:12.1.1.1.4.5.1.8	SECTION 1773.45	1773.45 Regulatory liabilities.
7:12.1.1.1.4.5.1.9	SECTION 1773.46-1773.48	1773.46-1773.48 [Reserved]
7:12.1.1.1.4.5.1.10	SECTION 1773.49	1773.49 OMB Control Number.

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