7 CFR 1739.20
§ 1739.20 Audit requirements.
United States · 7 CFR — Agriculture · Status: effective
Cite this
- Citation
- 7 CFR 1739.20, § 1739.20 Audit requirements, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/27557
- Permanent ID
ys:prov:27557@1- SHA-256
f18cd21616930c4fa6fed97f04e0e35ca84f6ba0a6b4429ee1aa8d6b5e12fcb3
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
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:
(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.
(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.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.