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Publications: Rural Development Audit Program

G:  Audit Objectives

Entities receiving financial assistance from Rural Development are required to submit financial statement audits. The objective of a financial statement audit is to provide reasonable assurance about whether the financial statements present fairly the financial position, results of operations, and cash flows in conformity with GAAP.

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Rural Development is within the U.S. Department of Agriculture and administers rural business, cooperative, housing, utilities and community development programs.

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