1. LawStack
  2. Title 7 - Agriculture
  3. Subtitle B - REGULATIONS OF THE DEPARTMENT OF AGRICULTURE
  4. Chapter XVII - RURAL UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE
  5. Part 1773 - POLICY ON AUDITS OF RUS BORROWERS AND GRANTEES
  6. Subpart E - RUS Audit Requirements and Documentation
  7. 7 CFR § 1773.42
7 CFR § 1773.42
Clearing accounts
July 6, 2020
CFR

The auditor's audit documentation shall support that the auditor tested all clearing accounts and that transactions selected for testing were reviewed for proper allocation between expense and capital accounts.

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§ 1773.41 Extraordinary retirement losses
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§ 1773.43 Capital and equity accounts

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