7 CFR 1773.34
§ 1773.34 Schedule of findings and recommendations.
United States · 7 CFR — Agriculture · Status: effective
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- Citation
- 7 CFR 1773.34, § 1773.34 Schedule of findings and recommendations, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/27905
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Full text
The auditor must prepare a schedule of findings and recommendations to be included with the reports on internal control; compliance with laws, regulations, contracts, and grant agreements; and instances of fraud. The report must contain the status of known but uncorrected deficiencies from prior audits that affect the current audit objective. The schedule of findings and recommendations shall be developed and presented utilizing the elements of a finding discussed in GAGAS and shall include recommendations for remediation. If the schedule does not include responses from management, as well as any planned corrective actions, those items must be submitted directly to RUS by management in accordance with § 1773.4(j).
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.