AICPA

American Institute of Certified Public Accountants

CFDA

Catalog or Federal Domestic Assistance

CFR

Code of Federal Regulations

CF

Community Facilities

GAAP

Generally Accepted Accounting Principles

GAAS

Generally Accepted Auditing Standards

GAGAS

Generally Accepted Government Auditing Standards

GAO

Government Accountability Office

IRP

Intermediary Relending Program

OIG

Office of Inspector General

OMB

Office of Management and Budget

RD

Rural Development

RUS

Rural Utilities Service

SAS

AICPA’s Statements on Auditing Standards