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Publications: Rural Development Audit Program

D:  Pertinent Publications and Regulations

  1. Pertinent Publications
    AICPA Statements on Auditing Standards
    GAO Government Auditing Standards (2003 or subsequent revisions)

  2. Pertinent Regulations
    7 CFR Part 1942, Subpart A - Community Facilities Loans
    7 CFR Part 1942, Subpart C - Fire and Rescue Loans
    7 CFR Part 3570, Subpart B - Community Facilities Grants
    7 CFR Part 3575, Subpart A - Community Facilities Guaranteed Loans
    7 CFR Part 4274, Subpart D - Intermediary Relending Program (IRP)
    7 CFR Part 1951, Subpart R - Rural Development Loan Servicing (for the IRP program)
    7 CFR Part 1980, Subpart E - Business and Industrial (B&I) Loan Program
    7 CFR Part 4279, Subpart A - General (for B&I Loans)
    7 CFR Part 4279, Subpart B - Business and Industry Loans
    7 CFR Part 1942, Subpart G - Rural Business Enterprise Grants and Television Demonstration Grants

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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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