United States Government Publishing Office publisher pbl distributor dst United States National Archives and Records Administration Office of the Federal Register author aut Government Organization text government publication eng FR Regulatory Information 2018_register executive 2018-05-05 article Rules and Regulations D09002ee1c7e7d01c D09002ee1c7e7e21e United States Department of Agriculture originator org United States Government Agency or Subagency United States Rural Utilities Service originator org United States Government Agency or Subagency The Rural Utilities Service (RUS) is amending its regulations regarding its Policy on Audits to incorporate 2011 revisions to the Generally Accepted Government Auditing Standards (GAGAS) issued by the Government Accountability Office (GAO), the clarified audit standards issued by the American Institute of Certified Public Accountants (AICPA) in 2011, and Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart F, Audit Requirements, issued by the Office of Management and Budget on December 26, 2013, and adopted by USDA on December 26, 2014. RUS is also expanding and clarifying its regulations to: include grant recipients, amend its peer review requirements, amend its reporting requirements, expand the options for the electronic filing of audits, and clarify a number of existing audit requirements, and is amending the title to reflect this change. 83 FR 19905 https://www.govinfo.gov/app/details/FR-2018-05-07/2018-09501 2018-09501 fr07my18-1 RIN 0572-AC33 P https://www.govinfo.gov/app/details/FR-2018-05-07/2018-09501 https://www.govinfo.gov/content/pkg/FR-2018-05-07/html/2018-09501.htm https://www.govinfo.gov/content/pkg/FR-2018-05-07/pdf/2018-09501.pdf Accounting Auditing Electric Power Grants Loan Programs-Broadband Loan Programs-Communications Loan Programs-Energy Reporting and Recordkeeping Requirements Rural Areas Telephone 11 p. 19905 19915 83 FR 19905 Title 7 Part 1773 7 CFR Part 1773 RIN 0572-AC33 Policy on Audits of RUS Borrowers and Grantees; Federal Register Vol. 83, Issue RULE 2018-09501 DEPARTMENT OF AGRICULTURE Rural Utilities Service 2018-07-06 P 2018-09501 Final rule with request for comment.

The Rural Utilities Service (RUS) is amending its regulations regarding its Policy on Audits to incorporate 2011 revisions to the Generally Accepted Government Auditing Standards (GAGAS) issued by the Government Accountability Office (GAO), the clarified audit standards issued by the American Institute of Certified Public Accountants (AICPA) in 2011, and Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart F, Audit Requirements, issued by the Office of Management and Budget on December 26, 2013, and adopted by USDA on December 26, 2014. RUS is also expanding and clarifying its regulations to: include grant recipients, amend its peer review requirements, amend its reporting requirements, expand the options for the electronic filing of audits, and clarify a number of existing audit requirements, and is amending the title to reflect this change.

Effective Date: Rule will become effective on July 6, 2018 and is applicable for financial audits for periods ending on or after December 15, 2018. William Chris Colberg, Acting Chief, Technical Accounting and Auditing Staff, Program Accounting Services Division, Rural Utilities Service, U.S. Department of Agriculture, 1400 Independence Avenue SW, STOP 1523, Washington, DC 20250-1523. Telephone: (202) 720-1905. Accounting Auditing Electric Power Grants Loan Programs-Broadband Loan Programs-Communications Loan Programs-Energy Reporting and Recordkeeping Requirements Rural Areas Telephone Policy on Audits of RUS Borrowers and Grantees , program.intake@usda.gov http://bookstore.gpo.gov http://www.cfda.gov https://www.ascr.usda.gov/filing-program-discrimination-complaint-usda-customer https://www.rd.usda.gov/ https://www.rd.usda.gov/files/UPA_Bulletin_1767B-1.pdf https://www.rd.usda.gov/files/UPA_Bulletin_183-1.pdf https://www.rd.usda.gov/files/UTP_Bulletins_1770B-1.pdf https://www.rd.usda.gov/publications/regulations-guidelines/bulletins/program-accounting https://www.rd.usda.gov/publications/regulations-guidelines/rural-utilities-service-audit https://www.regulations.gov/ https://www.usda.gov/oig/national.htm Vol. 83, no. 88 Office of the Federal Register, National Archives and Records Administration 2018-05-07 continuing daily deposited born digital 808 p. Table of Contents: AE 2.7: GS 4.107: AE 2.106: KF70.A2 https://www.govinfo.gov/app/details/FR-2018-05-07 P0b002ee19a330c63 0097-6326 0042-1219 0364-1406 769-004-00000-9 000582072 f:fr07my18 https://www.govinfo.gov/app/details/FR-2018-05-07 https://www.govinfo.gov/content/pkg/FR-2018-05-07/pdf/FR-2018-05-07.pdf https://www.govinfo.gov/content/pkg/FR-2018-05-07/xml/FR-2018-05-07.xml fdlp 19905 20705 DGPO 2018-05-05 2024-06-01 FR-2018-05-07 machine generated eng FR FR-2018-05-07 83 88