{"data":{"id":"us/7-cfr-1739.20","jurisdiction":"us","citation":"7 CFR 1739.20","heading":"Audit requirements.","body":"A grant recipient shall provide the Agency with an audit for each year in which a portion of the financial assistance is expended, in accordance with the following:\n(a) If the recipient is a for-profit entity, an electric or telecommunications cooperative, or any other entity not covered by the definition of “non-Federal entity” in 2 CFR 200.1, the recipient shall provide an independent audit report in accordance with 7 CFR part 1773 and the grant agreement. Please note that the first audit submitted to the Agency and all subsequent audits must be comparative audits as described in 7 CFR part 1773.\n(b) If the recipient is a non-Federal entity, as defined in 2 CFR 200.1, the recipient shall provide an audit in accordance with subpart F of 2 CFR part 200.","path":["Title 7—Agriculture","Subtitle B—Regulations of the Department of Agriculture","CHAPTER XVII—RURAL UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE","PART 1739—BROADBAND GRANT PROGRAM","Subpart A—Community Connect Grant Program"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-7.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:24:01Z","sha256":"137c04d09be9c0a2c6693cfeef6d7854a74c16a1aaec8de01bcdfd4f39db76cd","source_id":"us-cfr","stale":true,"prev":"us/7-cfr-1739.19","next":"us/7-cfr-1739.21"},"notice":"GroundRules: Original legal text. Not legal advice."}