Audit Program - USDA Rural Development
U. S. Department of Agriculture Rural Development Audit Program Issued: December 2016 December 2016 2 UNITED STATES DEPARTMENT OF AGRICULTURE Rural Development WASHINGTON, Rural Development Rural Housing Service Rural Business Service Audit Program Audits of Recipients of Rural Development Grants, Loans and Loan Guarantees The attached Audit Program provides important guidance for independent public accountants in conducting financial statement audits of recipients of Rural Development grants, loans, and loan guarantees, except for those audits required to be performed in accordance with Office of Management and Budget 2 CFR part 200, Subpart F.
Program, Intermediary Relending Program, and Rural Economic Development Loan and ... for performance auidts beginning on or after December 15, 2011. GAGAS covers ethical principles, types of GAGAS audits, general standards for independence, professional ... The Multifamily Housing financial reporting requirements changed for project fiscal year ...
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