GroundRules
7 CFR 1773.40: Regulatory assets.
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 E—RUS Audit Requirements and Documentation
The auditor's audit documentation shall support that the auditor tested whether all regulatory assets comply with the requirements of FASB Accounting Standards Codification (ASC) 980 or GASB Statement (GASBS) 62, as appropriate. For Electric auditees only, the auditor's audit documentation shall support that all regulatory assets have received RUS approval.
Collected 2026-08-27T02:24:01Z. Source file · JSON