7 CFR 1773.20

§ 1773.20 The auditor's submission of the reporting package.

United States · 7 CFR — Agriculture · Status: effective

Cite this

Citation: 7 CFR 1773.20, § 1773.20 The auditor's submission of the reporting package, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/27897
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Full text

(a) Time limit. Within 90 days of the audit date, the auditor must deliver the reporting package to the auditee's governance board. At a minimum, copies should be provided for each member of the governance board and the manager. The auditor must also provide an electronic copy of the audit which meets the requirements of § 1773.21 for subsequent transmittal to RUS. (b) Matters to be communicated. Matters communicated to those charged with governance must include, but are not limited to the matters to be communicated as prescribed in the AICPA's professional standards AU-C Section 260, “The Auditor's Communication with Those Charged with Governance”.

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.