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
The report package is not to be submitted to the Office of Inspector General (OIG) unless it is specifically requested by OIG. If the auditor is required by GAGAS or these compliance requirements to report fraud directly, the report on fraud is …
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