{"data":{"id":"us/7-cfr-1773.31","jurisdiction":"us","citation":"7 CFR 1773.31","heading":"Auditor's report on the financial statements.","body":"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.","path":["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"],"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":"98ab2b2320af2ae51ed859eefcf6ed23b7961c0173022eb67add0349de97e799","source_id":"us-cfr","stale":true,"prev":"us/7-cfr-1773.30","next":"us/7-cfr-1773.32"},"notice":"GroundRules: Original legal text. Not legal advice."}