GroundRules
7 CFR 1773.31: Auditor's report on the financial statements.
Where this section sits in the code
- Title 7—Agriculture
- Subtitle B—Regulations of the Department of Agriculture
- CHAPTER XVII—RURAL UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE
- PART 1773—POLICY ON AUDITS OF RUS AWARDEES
- Subpart D—RUS Reporting Requirements
The auditor should form an opinion on whether the comparative financial statements as a whole are presented fairly, in all material respects, in accordance with GAAP, and issue a written report that meets AICPA professional auditing standards and GAGAS requirements. The report must include the manual, printed, or digital signature of the audit firm.
Collected 2026-08-27T02:24:01Z. Source file · JSON