{"abstract":"The Rural Utilities Service (RUS) is amending its regulations regarding its Policy on Audits to incorporate 2011 revisions to the Generally Accepted Government Auditing Standards (GAGAS) issued by the Government Accountability Office (GAO), the clarified audit standards issued by the American Institute of Certified Public Accountants (AICPA) in 2011, and Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart F, Audit Requirements, issued by the Office of Management and Budget on December 26, 2013, and adopted by USDA on December 26, 2014. RUS is also expanding and clarifying its regulations to: include grant recipients, amend its peer review requirements, amend its reporting requirements, expand the options for the electronic filing of audits, and clarify a number of existing audit requirements, and is amending the title to reflect this change.","action":"Final rule with request for comment.","agencies":[{"raw_name":"DEPARTMENT OF AGRICULTURE","name":"Agriculture Department","id":12,"url":"https://www.federalregister.gov/agencies/agriculture-department","json_url":"https://www.federalregister.gov/api/v1/agencies/12","parent_id":null,"slug":"agriculture-department"},{"raw_name":"Rural Utilities Service","name":"Rural Utilities Service","id":460,"url":"https://www.federalregister.gov/agencies/rural-utilities-service","json_url":"https://www.federalregister.gov/api/v1/agencies/460","parent_id":12,"slug":"rural-utilities-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2018/05/07/2018-09501.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1773,"title":7}],"citation":"83 FR 19905","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective Date: Rule will become effective on July 6, 2018 and is applicable for financial audits for periods ending on or after December 15, 2018.","disposition_notes":null,"docket_ids":[],"dockets":[],"document_number":"2018-09501","effective_on":"2018-07-06","end_page":19915,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2018/05/07/2018-09501.xml","html_url":"https://www.federalregister.gov/documents/2018/05/07/2018-09501/policy-on-audits-of-rus-borrowers-and-grantees","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2018-09501?publication_date=2018-05-07","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2018-05-07/2018-09501/mods.xml","not_received_for_publication":null,"page_length":11,"page_views":{"count":1859,"last_updated":"2026-07-27 16:15:03 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2018-05-07/pdf/2018-09501.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2018-09501.pdf?1525437923","publication_date":"2018-05-07","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2018/05/07/2018-09501.txt","regulation_id_number_info":{"0572-AC33":{"issue":"201804","html_url":"https://www.federalregister.gov/regulations/0572-AC33/policy-on-audits-of-rus-borrowers","title":"Policy on Audits of RUS Borrowers","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=201804&RIN=0572-AC33&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["0572-AC33"],"regulations_dot_gov_info":{"supporting_documents":[{"title":"Bulletin 1773-1 4-30-2018 S","document_id":"RUS-17-AGENCY-0001-0002"}],"regulatory_plan":{"html_url":"https://www.federalregister.gov/regulations/0572-AC33/policy-on-audits-of-rus-borrowers","title":"Policy on Audits of RUS Borrowers"},"comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=RUS-17-AGENCY-0001","supporting_documents_count":1,"docket_id":"RUS-17-AGENCY-0001","regulation_id_number":"0572-AC33","title":"7 CFR 1773; Policy on Audits of RUS Borrowers and Grantees","checked_regulationsdotgov_at":"2018-06-07T16:01:21Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":19905,"subtype":null,"title":"Policy on Audits of RUS Borrowers and Grantees","toc_doc":"Policy on Audits of RUS Borrowers and Grantees","toc_subject":null,"topics":["Accounting","Electric power","Loan programs-communications","Loan programs-energy","Reporting and recordkeeping requirements","Rural areas","Telephone"],"type":"Rule","volume":83}